Dr. Vivian Carpenter (born c. 1952 in

Detroit Detroit ( , ; , ) is the largest city in the U.S. state of Michigan. It is also the largest U.S. city on the United States–Canada border, and the seat of government of Wayne County. The City of Detroit had a population of 639,111 at th ...

Michigan Michigan () is a state in the Great Lakes region of the upper Midwestern United States. With a population of nearly 10.12 million and an area of nearly , Michigan is the 10th-largest state by population, the 11th-largest by area, and the ...

) is an

accounting Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "languag ...

academic and business executive. She focuses her academic research on

institutional theory In sociology and organizational studies, institutional theory is a theory on the deeper and more resilient aspects of social structure. It considers the processes by which structures, including schemes, rules, norms, and routines, become establishe ...

, public sector accounting, and the political effects of adoption of

Generally Accepted Accounting Principles Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on th ...

(GAAP) by the public sector.

Education

Carpenter attended the

University of Michigan , mottoeng = "Arts, Knowledge, Truth" , former_names = Catholepistemiad, or University of Michigania (1817–1821) , budget = $10.3 billion (2021) , endowment = $17 billion (2021)As o ...

where she acquired her

MBA A Master of Business Administration (MBA; also Master's in Business Administration) is a postgraduate degree focused on business administration. The core courses in an MBA program cover various areas of business administration such as accounti ...

, her

B.S.E. A Bachelor of Engineering (BEng) or a Bachelor of Science in Engineering (BSE) is an academic undergraduate degree awarded to a student after three to five years of studying engineering at an accredited college or university. In the UK, a Bache ...

in Industrial and Operations Research, and her

Ph.D. A Doctor of Philosophy (PhD, Ph.D., or DPhil; Latin: or ') is the most common degree at the highest academic level awarded following a course of study. PhDs are awarded for programs across the whole breadth of academic fields. Because it is a ...

Business Administration Business administration, also known as business management, is the administration of a commercial enterprise. It includes all aspects of overseeing and supervising the business operations of an organization. From the point of view of management ...

. She spent a year on

postdoctoral A postdoctoral fellow, postdoctoral researcher, or simply postdoc, is a person professionally conducting research after the completion of their doctoral studies (typically a PhD). The ultimate goal of a postdoctoral research position is to p ...

studies in

Economics Economics () is the social science that studies the Production (economics), production, distribution (economics), distribution, and Consumption (economics), consumption of goods and services. Economics focuses on the behaviour and intera ...

and

Public Policy Public policy is an institutionalized proposal or a decided set of elements like laws, regulations, guidelines, and actions to solve or address relevant and real-world problems, guided by a conception and often implemented by programs. Public p ...

at the

University of Chicago The University of Chicago (UChicago, Chicago, U of C, or UChi) is a private research university in Chicago, Illinois. Its main campus is located in Chicago's Hyde Park neighborhood. The University of Chicago is consistently ranked among the b ...

Career

As an academic, Carpenter has held numerous scholastic positions including a position as visiting professor of Industrial and Operations Research at the

, an assistant

professorship Professor (commonly abbreviated as Prof.) is an academic rank at universities and other post-secondary education and research institutions in most countries. Literally, ''professor'' derives from Latin as a "person who professes". Professors ...

in Accounting at

Wayne State University Wayne State University (WSU) is a public research university in Detroit, Michigan. It is Michigan's third-largest university. Founded in 1868, Wayne State consists of 13 schools and colleges offering approximately 350 programs to nearly 25,000 ...

, and a position as Assistant Dean at

Florida A & M University Florida Agricultural and Mechanical University (FAMU), commonly known as Florida A&M, is a public historically black land-grant university in Tallahassee, Florida. Founded in 1887, It is the third largest historically black university in the U ...

where she held an associate professorship in Accounting. As a professional, Dr. Carpenter has held positions as Deputy State Treasurer at the

Michigan Department of Treasury The State Treasurer of Michigan functions as the chief financial officer for the U.S. state of Michigan. The State Treasurer oversees the collection, investment, and disbursement of all state monies, and also administers major tax laws, safeguard ...

, President of Atwater Entertainment Associates, L.L.C., and most recently, Chair of the Management and Audit Committee for

MotorCity Casino MotorCity Casino Hotel is a casino and hotel in Detroit, Michigan, United States. It was opened in December 1999 and is one of three casino hotels in the city. There are four hotels in the Detroit–Windsor area, including the Ontario-owned Caes ...

. In addition, in 1977, Dr. Carpenter articled at

Arthur Andersen Arthur Andersen was an American accounting firm based in Chicago that provided auditing, tax advising, consulting and other professional services to large corporations. By 2001, it had become one of the world's largest multinational corporat ...

for her

Certified Public Accountant Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Sta ...

designation. The

Governmental Accounting Standards Board The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. As with most of the entities involved in creating GAAP in the United Stat ...

, the

Ford Foundation The Ford Foundation is an American private foundation with the stated goal of advancing human welfare. Created in 1936 by Edsel Ford and his father Henry Ford, it was originally funded by a US$25,000 gift from Edsel Ford. By 1947, after the death ...

, the

Kellogg Foundation The W. K. Kellogg Foundation was founded in June 1930 as the W. K. Kellogg Child Welfare Foundation by breakfast cereal pioneer Will Keith Kellogg. In 1934, Kellogg donated more than $66 million in Kellogg Company stock and other investments t ...

, and the

National Science Foundation The National Science Foundation (NSF) is an independent agency of the United States government that supports fundamental research and education in all the non-medical fields of science and engineering. Its medical counterpart is the National I ...

have all supported Dr. Carpenter’s research. She was appointed to serve on review panels for the National Science Foundation, the Ford Foundation, and the

Ohio Board of Regents The Ohio Board of Regents was created in 1963 by the Ohio General Assembly to: provide higher education policy advice to the Governor of Ohio and the Ohio General Assembly; develop a strategy involving Ohio's public and independent colleges and uni ...

– Research Initiative Fund. She also held a position as a member of the

Fulbright The Fulbright Program, including the Fulbright–Hays Program, is one of several United States Cultural Exchange Programs with the goal of improving intercultural relations, cultural diplomacy, and intercultural competence between the people of ...

International Business Administration Review Panel from 1992 through 1995.Profile of Vivian Carpenter
www.bus.umich.edu; Retrieved 2009-11-17.

Awards

Throughout her academic career, Dr. Carpenter has received numerous honors and awards. In 1991, Dr. Carpenter received three national awards. She was awarded the National Achievement Award – Accounting Educator Award by the National Association of Black Accountants, the Author’s Award from the Association of Government Accountants for her outstanding article published in the Government Accountants Journal in 1990, and the

Decision Sciences Institute The Decision Sciences Institute (DSI) is a professional association of university professors, graduate students, and practitioners whose interest lies in the application of quantitative research and qualitative research to the decision problems of ...

’s 1991 Best Interdisciplinary paper award. In 1996, she was awarded a $672,000 equipment grant from

Hewlett-Packard The Hewlett-Packard Company, commonly shortened to Hewlett-Packard ( ) or HP, was an American multinational information technology company headquartered in Palo Alto, California. HP developed and provided a wide variety of hardware components ...

for establishing a computer network for faculty and staff in the Business School at

. Carpenter has had publications in the '' Journal of Accounting and Public Policy''; '' Government Accountants Journal''; '' Governmental Finance Review''; ''

Accounting Horizons ''Accounting Horizons'' is a peer-reviewed academic journal published by the American Accounting Association. ''Accounting Horizons'' commenced publication in 1999. Its intended audience is both academics and professionals, including regulators ...

''; ''

Accounting, Organizations and Society ''Accounting, Organizations and Society'' is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette (Schulich School of Business), Mark E. Peecher (University of Illinois at Urbana–Champaign), and Keith ...

''; '' Issues in Accounting Education''; and '' International Journal of Public Administration''. In addition, she has served on the editorial board of ''Research in Government and Non-profit Accounting''.

Selected publications

* Carpenter, V., R. Cheng and E. Feroz (2007). "Toward an Empirical Institutional Governance Theory". ''Corporate Ownership and Control'' 4(4).As reprinted by th
Social Science Research Network
Retrieved 2009-11-23. * Carpenter, V. and E. Feroz (2001). "Institutional theory and accounting rule choice: an analysis of four US state governments’ decisions to adopt generally accepted accounting principles". ''Accounting, Organizations and Society'', 26, 565-596. * Carpenter, V. (1991). "The Influence of Political Competition on the Decisions to Adopt GAAP". ''Journal of Accounting and Public Policy'', 10, 105-134.

References

External links

Vivian Carpenter (profile of Atwater Entertainment L.L.C. president)
{{DEFAULTSORT:Carpenter, Vivian 1953 births Living people Accounting academics University of Michigan faculty Ross School of Business alumni