J. Jay Mackie, Ph.D

Chief Financial Officer



Gettysburg, Pennsylvania




J. Jay Mackie, Ph.D., is one of the founding officers of OPEN MINDS and brings nearly three decades of academic and accounting experience to assist clients dealing with the evolving health and human service field.

Dr. Mackie’s background includes more than 25 years of experience in both academic and business settings with areas of expertise in financial and management accounting, strategic cost management, and information systems. His current research interests involve healthcare financial management and technology, strategic cost management, and evaluation of non-profit performance issues.

Dr. Mackie is active in Shippensburg University’s John L. Grove College of Business. He has served on numerous committees, including the University’s Tenure, Promotion and Curriculum committees, the Degree Completion Advisory committee and departmental Promotion and Recruiting committees. His most recent assignments include serving on the College’s Healthcare Management Task Force charged with evaluating and possible development of the healthcare financial management and pharmaceutical sales programs.

Dr. Mackie has published numerous monographs, book chapters, and newsletter articles related to the healthcare and human service field. His articles have appeared in Management Accounting, Issues in Accounting Education, Behavioral Health Management, and The Pennsylvania CPA Journal. His recent presentations include “Moving to Pay-for-Performance in Healthcare: Addressing the New Management & Cultural Issues” and “Emerging Performance Reporting Issues for Non-Profit Healthcare Provider Organizations Required For Maintenance of Tax-Exempt Status.”

Dr. Mackie earned his Bachelor’s degree in Accounting from Bentley College, his Master’s degree in Business Administration from Northeastern University, and his Doctorate degree in Accounting from Texas A&M University.

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