Jay H. Price Jr., a retired partner of Arthur Andersen and Co. accounting firm, will teach accounting at Utah State University this year, a university spokesman said.

The Big Eight accounting firm will pay its former executive to teach a full class load. He will teach beginning accounting courses and lecture in some graduate courses, advise students and do research on public utilities with business administration professor Robert Malko, said Dr. Larzette Hale, head of the School of Accountancy."Normally students from all departments in the College of Business take beginning accounting courses, and we want to give those students the benefit of learning from someone with 39 years experience in the profession," said Hale.

Price served as a visiting professor at Stanford University, teaching economics for public utilities. He also helped write an article on the relationship of the certified public accountant to regulated public utilities. The article is part of the book "Audit Decisions in Accounting Practice."

In 1970, while an executive with Arthur Andersen, he developed a course on the ratemaking process. The course is still conducted several times annually by the company.

Price devoted most of his career to his firm's practice in the public utility industry. He has served as an expert witness on public utilities before the Federal Energy Regulatory Commission, the National Energy Board of Canada, the Virgin Islands Public Services Commission and more than 20 state regulatory commissions.