Carl Hammond, MBA, CPA

Associate Professor of Accounting

Carl Hammond came to PNLU in 2002 with 30 years of professional accounting experience. After serving in the U.S. Navy during the Vietnam War, he became a CPA for Price Waterhouse and served in the auditing, tax, and management advisory services departments from 1972 – 1979. He then served in various senior management and accounting roles for five public and private companies, including controller and treasurer for the Douglas Allred Company and vice president of finance for the Lomas Santa Fe Group. In addition to his management roles, Hammond has also led his own consulting practice, focusing primarily in the commercial real estate industry. In addition to teaching lower- and upper-level accounting courses at PLNU, he most recently presented a paper on Accounting for Fixed Asset Disposition at the San Diego CBFA Conference and invested time into FSB undergraduate alumni research in conjunction with PLNU's Offices of Strengths and Vocation.


  • M.B.A., San Diego State University
  • B.S., Business Administration, University of Denver

Courses Taught

  • Principles of Accounting for Non Business Majors –  ACC 2000
  • Principles of Financial Accounting –  ACC 2001
  • Principles of Managerial Accounting –  ACC 2002
  • Ethics in Accounting –  ACC 3050
  • Auditing –  ACC 4060

Experience in Field

  • Point Loma Nazarene University, Associate Professor of Finance, 2002 – present
  • The Lomas Santa Fe Group, Vice President of Finance, 1996 – 2001
  • Independent Consultant, 1991 – 1995
  • Douglas Allred Company, Controller and Treasurer, 1985 – 1991
  • Hammond Candy Company, General Manager, 1983 – 1984
  • Action Instruments Co., Chief Financial Officer, 1981 – 1983
  • Continuous Curve Contact Lenses, Inc., Director of Special Projects, 1979 – 1981
  • Price Waterhouse, Certified Public Accountant, 1972 – 1979
  • U.S. Navy, Lieutenant Junior Grade, 1969 – 1971

Professional and Community Involvement

  • California Society of Certified Public Accountants, Member
  • Christian Business Faculty Association, Member

Dissertations, Presentations, and Publications

  • Hammond, C. (2015, October). Do you want to buy a car? Accounting for Fixed Asset Disposition. Paper presentation at Christian Business Faculty Association Conference, San Diego, California. 
  • Hammond, C. (1974). A Study of Underwriters' Experience with Unseasoned New Issues. Journal of Financial and Quantitative Analysis.
  • Hammond, C. (1973, September). A Study of Underwriters' Experience with Unseasoned New Issues. Paper presentation at Western Finance Association Conference.