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Marilyn Johnson

Greetings, alumni and friends!

Welcome! We’re glad you’re here. We value your accomplishments in public accounting, the corporate sector, and the government and nonprofit spheres. You not only shape the profession, you also shape our department. We benefit from your mentorship of our students, your advice and insight, your support of department events and functions, and your invaluable financial support through donations.

We want to stay in touch. Please look for our eNewsletters in your email inbox. Please feel free to share with me your thoughts, suggestions, and news.

Thank you for your support and commitment to the Department of Accounting and Information Systems. It is an honor to serve you and our students.

Go Green!

AIS Newsletter

We publish several electronic newsletters each year highlighting the accomplishments of our talented students, faculty and staff. We invite you to read our newsletters to catch up on department news.

Donor Honor Roll

The Department of Accounting and Information Systems is extremely grateful for the philanthropic support which helps us sustain excellence. The department proudly recognizes the alumni, friends, and organizations that support us. We thank you for your generous support!

We are currently in the process of updating our Donor Honor Roll. It will be available soon.

Make a Gift

Show your support for the Department of Accounting and Information Systems by visiting MSU’s secure online gift processing system. We thank you in advance for empowering our students and faculty!

External Advisory Board

The Accounting and Information Systems External Advisory Board is comprised of leaders in the field of accounting. They hold positions in public accounting, industry, government and academia, giving them unique insight into the role our department plays in shaping the accounting profession. We rely on their guidance, advice and feedback, and we are grateful to them and the vital role they play in promoting MSU, our department and our students.

Headshot of Pam Balentine

Pam Balentine

  • CEO, Founder
    Viking CPA Group

Pam Balentine was born in Flint, MI and excelled through high school and graduated Valedictorian. She went on to earn her Bachelor and Master’s degrees in Accounting from Michigan State University. Starting her career at the prestigious EY in the Detroit office, Pam continued her career in auditing at various Fortune 500 companies. While working in internal audit, Pam started Viking CPA Group in March of 2013.

In November 2014, Pam relocated to Atlanta, GA and in March 2017, Pam took a huge leap of faith and went full time with her own accounting firm, where she services small to mid-size business owners, assisting them with their tax, accounting, and consulting needs. In addition to growing her firm, Pam also served as an Adjunct Professor at Kennesaw State University. Pam prides herself on being a value add to her clients and forming relationships…being the CPA with personality!

Mark Bierley

Mark Bierley

  • Chief Executive Officer
    Learning Care Group

Mark R. Bierley is Chief Executive Officer of Learning Care Group, the second-largest for-profit early education and care provider in North America. Learning Care Group operates more than 900 schools in 36 states, the District of Columbia and internationally. As CEO, Bierley is responsible for all aspects of the company’s strategy, leadership and operations. Mark’s career encompasses more than 30 years of executive financial and operations leadership experience. Before joining Learning Care Group, Mark served as CFO and Senior Vice President of The Pantry Inc., one of the largest independently operated convenience store chains in the U.S.  Previously, he held a variety of leadership positions at Borders Inc., including Executive Vice President, CFO and COO.  His experience also encompasses roles in the financial departments at Dunham’s Sporting Goods and PricewaterhouseCoopers LLP.

Mark has a B.A. in Accounting from Michigan State University and an M.B.A. from the University of Michigan. He is a Certified Public Accountant.

Carey Patrick

Patrick Carey

  • Lead Investor
    Relish Works

Patrick is a lead investor at Relish Works, an investment fund based in Chicago that supports entrepreneurs reimagining the food industry from farm-to-fork. In this role, Patrick identifies, evaluates, and executes investments in early-stage businesses and advises 30+ portfolio companies on fundraising, growth, and product strategy. Patrick is an avid supporter of the startup ecosystem as a member of the Michigan Rise investment advisory committee and Chicago Seed Co., a network of investors with a passion for early-stage food and CPG businesses.

Patrick began his career at Deloitte, where he most recently worked in the firm’s M&A practice advising strategic and private equity clients on transactions in consumer & industrial products, technology, and healthcare.

Patrick earned a BA in Accounting from Michigan State University (’13) and an MS in Accounting Information Systems from Michigan State University (’14). He is currently a licensed CPA in Illinois and Michigan. In their spare time, you’ll find Patrick and his wife eating at Chicago’s many fantastic restaurants, cheering on Spartan athletics, and spending time in northern Michigan.

Michael Dean

Michael Dean

  • Partner

Mike is a tax partner in the Chicago practice office of BDO USA.  He began his career with BDO in 2004 and has spent his career representing closely-held businesses and wealthy families in a variety of tax matters.  Today he splits his time between BDO’s Private Client Services group, where he assists family offices in understanding the tax implications of choices related to investment, philanthropy, and succession, and BDO’s Core Tax Services group, where he assists closely-held businesses in making tax-informed business decisions.  He is versed in tax issues germane to partnerships, S corporations, individuals, and trusts, and serves clients in industries such as technology, manufacturing & distribution, and healthcare.  Internally, he is a leader in firm recruiting and people development efforts.

Mike earned a BA in Accounting from Michigan State University (’04) and an MS in Taxation from Grand Valley State University (’07). He holds membership with the Illinois CPA Society and the Michigan Association of CPAs. He is active in the Chicago non-profit community and currently serves as vice-chair of the Chicago Literacy Alliance, an organization focused on improving the functional literacy of Chicagoland residents. Mike lives with his wife Alexandra, and their dog, Penny Lane, in Logan Square.

Head shot of Paul Edwards

Paul E. Edwards

  • Partner
    Plante & Moran, PLLC

Paul is a partner with Plante Moran.  He has more than 20 years of experience providing assurance, tax, and other business consulting services to closely held middle market companies.  Paul lead’s Plante Moran’s national food & beverage processor and distribution industry practice. He is known for introducing clients to opportunities that expose them to the full power of the firm. Clients enjoy Paul’s pragmatic approach to client service and the ideas he generates that extend well beyond traditional assurance and tax compliance work.  Which, in turn, creates new opportunities for client growth and staff development. He also has extensive past experience in the firm’s higher education practice, where he served as an assurance partner to various college and university clients for 10 years.

Paul has spoken at conferences for the Michigan ACG chapter and the Capital Roundtable in New York on issues impacting private equity-owned businesses. As a CPA, Paul is a member of the AICPA and the Michigan Association of CPA’s, and he serves as an advisory board member for 100 Businesses Who Care.

Paul earned his BA in Accounting Michigan State University in 1997.  He is actively involved with Plante Moran’s MSU recruiting team and enjoys providing guidance to MSU business students as they launch their professional careers.  While attending MSU, Paul served as a teaching assistant for ACC 201.

Head shot of Anne Farrell

Anne Farrell

  • PricewaterhouseCoopers Professor of Accountancy
    Miami University Farmer School of Business

Annie has a Ph.D. in accounting from MSU (and her daughter is a recent Spartan accounting grad), an M.S. from George Mason University and a B.B.A. from the University of Notre Dame. Prior to her doctoral program, she was the manager of corporate financial reporting and a senior internal auditor for Gannett Co., Inc. in Washington, DC; an analyst for The Hearst Corporation in New York; and an auditor with Deloitte, Haskins & Sells in New York. Annie was also on the faculties at the University of Illinois at Urbana-Champaign and The American University.

Annie teaches courses in management accounting. She’s made several presentations on innovations in accounting education and won several awards for her teaching, including one as a graduate student at Michigan State. Her research examines how performance measurement and control systems can be designed to influence and facilitate effective and efficient decision-making within organizations, and it has been published in top research and practitioner journals in accounting, finance, and neuroscience.

Annie is a Certified Public Accountant (inactive) and a Chartered Global Management Accountant, and is a member of several accounting and neuroscience academic and practitioner associations. She has also served as President and Secretary/Treasurer of the Management Accounting Section of the American Accounting Association.

Headshot of Jeff Ficks

Jeffrey Ficks

  • Partner, Central US and Advanced Manufacturing & Mobility Restructuring Leader

Jeffrey Ficks is a Strategy & Transactions partner at EY with more than 20 years of experience in the automotive, commercial vehicle and commercial aerospace industries.  He has served in crisis management, turnaround consulting, transaction support, and corporate finance roles.  He has significant global restructuring experience with both in-court (including US Chapter 11, US state receiverships and UK administration) and out-of-court restructuring transactions under various insolvency regimes.  Jeff has also provided both buy and sell-side due diligence services for various Fortune 500 companies.  Jeff received his BA in accounting from Michigan State University and is also a Certified Insolvency and Restructuring Advisor (CIRA), Certified Public Accountant (CPA) and Member of the Association of Insolvency and Restructuring Advisors (AIRA) and American Institute of Certified Public Accountants (AICPA).

Head shot of David Gann

David Gann

  • Chief Financial Officer
    United Road Services

Dave has been the Chief Financial Officer of United Road Services since 2017 overseeing the finance, treasury, payroll and administration functions.  United Road Services is the industry leader in vehicle and heavy-haul transportation services with a footprint that reaches across 49 states and headquartered in Plymouth, MI.  During his tenure he has overseen multiple accretive acquisitions enhancing the value of the organization, led flawless integrations while implementing numerous cost reduction initiatives.

Prior to joining United Road Services, he held various executive roles with Metaldyne Performance Group, a global Tier 1 automotive supplier.  Dave’s extensive finance experience includes oversight of all financial operations, financial planning and analysis, corporate divestitures and acquisitions, strategic planning and compliance.  His experience also includes several years with Arthur Andersen LLP in the Assurance and Business Advisory group providing financial statement audit services to clients in the manufacturing space.  Dave received his B.A. in accounting from Michigan State University.

Head shot of Jeff Hakala

Jeff Hakala

  • Chief Executive Officer and Co-Chief Investment Officer
    Clarkston Capital Partners

Jeffrey A. Hakala is Chief Executive Officer and co-Chief Investment Officer of Clarkston Capital Partners, LLC, an investment management firm with offices in Rochester and Bloomfield Hills, Michigan.

Jeff has over 20 years of experience in portfolio investment management and public accounting. Prior to co-founding Clarkston Capital Partners in 2007, Jeff served as a portfolio manager for Seger-Elvekrog, Inc. and Investment Counsel, Inc.  He served as a member of the Audit and Advisory Services Group of Arthur Andersen, LLP prior to his roles in portfolio management.  In addition, Jeff has held other roles as an associate adjunct professor for studies in financial statement analysis and as a seminar leader.

Jeff is a member of the Board of Directors of Conifer Holdings, Inc. and serves as a member of the Board and a member of the Audit Committee of Waterford Bancorp, Inc. He holds a Bachelor of Arts and Master of Business Administration from Michigan State University and is both a Charted Financial Analyst and a registered Certified Public Accountant.

Headshot of Shelley Hulgrave

Shelley Hulgrave

  • Executive Vice President & Chief Financial Officer
    Penske Automotive Group

Shelley Hulgrave is the Executive Vice President & Chief Financial Officer for Penske Automotive Group in Bloomfield Hills, MI.  Penske Automotive Group is the second largest automotive retailer in the U.S., with additional transportation operations in the U.K., Canada, Western Europe, Australia and New Zealand.  She has also served as the Corporate Controller and other financial roles since joining Penske Automotive Group in 2006.  Prior to that, she held various positions with DaimlerChrysler Financial and Ernst & Young LLP in Detroit, including the Campus Champion for EY recruiting at Michigan State.

Shelley also serves as a Director for Oakland Family Services in Pontiac, MI.  Oakland Family Services focuses on prevention, education, and treatment services to help enrich the lives of children, strengthen families and help rebuild lives in the community.

Shelley earned her B.A. in Accounting from Michigan State University in May of 2000.  During her time at MSU, Shelley served as a teaching assistant for ACC 201.  She is also a Certified Public Accountant in the State of MI.

Kammann Mike

Mike Kammann

  • Partner

Mike is a state and local tax partner with PwC based in Michigan. He has more than 16 years of experience assisting clients solve their unique challenges related to state and local taxation compliance, controversy, and consulting matters. He has extensive state and local tax compliance, consulting, and controversy experience with Fortune 1500 and private companies on complex multi-state and local income tax matters. In addition, he has extensive experience with accounting for income taxes, including analysis related to state uncertain tax positions and state tax controversy. He has diverse experience and knowledge related to tiered flow-through structures, property tax, and is a state tax technology and automation innovator and driver. Mike is a champion on the MSU recruiting team and enjoys his visits back to campus and the Eli Broad College of Business. Mike also is very involved with Gleaners Community Food Bank of Southeastern Michigan and has a passion for food security.

Mike earned his B.A. (2004) and M.S. (2005) in Accounting from Michigan State University and is a CPA licensed to practice in Michigan. Mike is also a member of the MICPA and AICPA.

Markosky Kelly

Kelly Markosky

  • Partner

Kelly is a partner in the Consumer and Industrial Products Mid-Central Trust practice.  She has been a professional with PwC for 17 years, primarily serving audit clients in the Detroit area.  Her career has been focused on delivering services and providing value to clients in the automotive and consumer products sectors.  She has served a wide variety of multinational SEC registered companies as well as spent time in the New York Metropolitan Area as a PwC National Quality Organization consultant.

Kelly has a B.A. in Finance and M.S. in Accounting from Michigan State. She is a member of the AICPA, MICPA, United Way Emerging Philanthropists, and Impact100 Detroit.

Headshot Rebecca Merriman

Rebecca Merriman

  • Partner
    Grant Thornton

Rebecca Merriman is a partner in Grant Thornton’s audit practice located in Southfield, Michigan. She is responsible for servicing a variety of clients including large privately held businesses and publicly traded companies. She also specializes in working with clients that have multiple international operations and employee benefit plan audits. Her experience includes providing services to public and private company clients in the automotive and manufacturing industry and construction, and privately held companies that are family or private owned. She most recently served as the audit partner for a publicly traded company that develops products based on advanced thermoelectric technologies for a wide range of global markets and applications. Rebecca coordinates several engagements involving Grant Thornton International affiliate firms and completed a two-year secondment in Dusseldorf, Germany in August 2012.

Rebecca earned a BA in Accounting from Michigan State University and an MSA from Walsh College. She holds membership in the Michigan Association of CPAs as well as the American Institute of CPAs. She serves on the board of directors of the Junior League of Birmingham and Vista Maria.

Ni Ting Ting

Ting Ting Ni

  • Assistant Controller, Structural Heart Global Operations Strategy

Ting Ting is the Assistant Controller of Structural Heart Global Operations Strategy at Abbott, located in Minneapolis, MN. She provides financial support for global operations network strategy, inventory management and strategy, long-range planning, and gross margin improvements. Ting Ting started at Abbott as a senior finance analyst in manufacturing and later moved to the Global Operations team as a finance manager. Prior to Abbott, she began her career at General Mills as part of the Finance Leadership Development Program and had various accounting/finance positions in controls, internal audit, sales analytics and reporting, marketing finance, trade and pricing, and a special project role in Shanghai, China.

Ting Ting is actively involved with Abbott’s diversity recruiting efforts and enjoys mentoring and coaching students. She currently serves on the Board of Directors for the Northside Economic Opportunity Network (NEON), a Minneapolis-based non-profit organization focused on building wealth for low-to-moderate income entrepreneurs in the historically underserved North Minneapolis and surrounding communities.

Ting Ting holds a B.A. (‘14) and M.S. in Accounting (’15) from Michigan State University.  While attending MSU, she served as the president of Multicultural Business Students and was a graduate assistant for the Department of Accounting and Information Systems.

Headshot of Noel Dan

Daniel Noel

  • Partner

Dan is an audit and assurance partner with Deloitte based out of Midland, Michigan with more than 15 years of experience. In addition to serving public and private audit clients, he partners with non-audit clients in his role as a national technical accounting specialist to tackle their most complex technical accounting matters and transactions. In addition to serving clients across a broad range of industries, Dan leads the Deloitte audit practice recruiting efforts at Michigan State University.  As a manager, Dan was located in Detroit and spent two years in Deloitte’s national office in Chicago.

Dan has a B.A. in Accounting (2005) and a M.S. in Accounting (2006) from Michigan State University, he is a CPA and holds membership in the Michigan Association of Certified Public Accountants and American Institute of Certified Public Accountants. He has been active in the Midland, Michigan United Way serving as a board member.

Nutt Jay

Jay Nutt

  • Senior Vice President and Chief Financial Officer (now retired)
    ChampionX Corporation

Jay recently retired after more than 35 years in industry, most recently serving as Senior Vice President and Chief Financial Officer at ChampionX Corporation (formerly Apergy Corporation) in The Woodlands, Texas, a position Jay held since 2018 when he played an integral role in taking Apergy public.

Prior to this role, Jay served as the Senior Vice President and Controller at TechnipFMC PLC, which was created through the 2017 merger between FMC Technologies and Technip S.A.  Prior to completion of the merger, Jay spent 30 years at FMC Technologies and its former parent FMC Corporation, where he functioned in significant operational and corporate positions, including most recently as Vice President, Corporate Controller and Treasurer. Jay also acted as the corporation’s European Finance Director during his five-year assignment in Brussels, Belgium.

Jay started his accounting career with CF Industries in Illinois after earning a BA in Accounting from Michigan State University. Jay also earned an MBA from Loyola University in Chicago.

Head shot of Mike (Michael) Patterson

Mike Patterson

  • Partner

Mike Patterson is an assurance partner with EY and has 16 years of experience serving both public and privately-held companies and has a wide range of experience serving advanced manufacturing and mobility companies. He has advised companies on the implementation of new accounting standards and internal control initiatives, and assisted companies with SEC and other regulatory filings and coordinated multi-location audit procedures. Previously, Mike served as EY’s Advanced Manufacturing and Mobility Assurance sector resident working closely with EY’s audit teams on accounting and regulatory matters. Mike also spent two years in EY’s Turin, Italy office where he worked with a number of Foreign Private Issuer audit engagements on implementing SOX 404, and complex technical accounting issues.

Mike is involved with EY’s recruiting efforts and enjoys helping students make the transition from the classroom to their professional careers. Mike graduated in 2004 from Michigan State University with a B.A. and an M.S. in Accounting. He is a CPA and a member of the AICPA.

Ryan Setter

Ryan Setter

  • Houston Operations Cost Leader
    Dow Inc.

Ryan Setter is currently the Houston Operations Cost Leader, supporting Dow’s Houston Hub sites for any accounting or finance related matters. In addition Ryan also leads a team of 8 manufacturing cost accountants who support our assets in the Gulf Coast.

Ryan has held several different positions at Dow since he joined in June 2011.  He hired into the CPTC, after interning in the Cost Accounting organization in the summer of 2010. After 1 ½ years in the CPTC Ryan joined the Cost Accounting NEA Implementation team. During this time Ryan worked with a global team to implement our current SAP ECC system. In winter of 2015, Ryan moved to Texas to support the Hydrocarbons business at the Texas Operations site. While in Texas, he also was involved in the Gulfstream projects and the implementation of the new PDH plant. He was then selected to the CEO Exchange program and relocated to Mumbai, India for 6 months to assume the role of Credit Analyst for multiple Dow Businesses. Upon completion of the program Ryan moved back to Midland to and joined the finance reporting, planning & analysis team supporting Finance reporting and estimates.

Ryan and his wife enjoy many outdoor activities including camping, fishing, hiking, and skiing. In addition he likes to spend his free time playing basketball, football, and softball. Ryan earned a Bachelor of Arts degree in Accounting from Michigan State University.

Scott Szalony

Scott Szalony

  • Partner

Scott is an assurance and advisory partner with Deloitte based out of Chicago, Illinois. His specializations include being the Canadian manufacturing industry leader, and National Service Offering Leader – Technology Enabled Solutions, focusing on digital transformation utilizing robotics process automations

and advanced analytics. He previously led the Chicago accounting and reporting advisory services involving complex accounting, new accounting standards implementation and life event transactions. Scott participates in the Office of Chief Executive Officer Partner Development Program, served on the Deloitte Touche Tohmatsu Global Service Innovation Board, and has extensive experience assisting Foreign Private Issuers with identifying differences between local accounting requirements and U.S. GAAP and drafting disclosure as part of annual SEC reporting requirements. Before his time in Chicago, Scott served as a partner out of Toronto, Canada and Midland, Michigan.  As a manager, he was located in Detroit and spent two years in Paris, France.

Scott has a B.A. in Accounting from Michigan State University, he is a CPA and holds membership in the Michigan Association of Certified Public Accountants and American Institute of Certified Public Accountants. He has been active in the Midland, Michigan United Way serving as president, member of the executive committee, and audit committee.

Head shot of Wendy Trumbull

Wendy Trumbull

  • Director of Finance and Budget
    Charter Township of Canton

Wendy Trumbull is currently the Director of Finance and Budget for the Charter Township of Canton, currently the tenth largest community in the State of Michigan.  Wendy oversees the Township’s information technology and financial operations including preparation and maintenance of the Township’s $150 million annual budget, the annual financial report, centralized accounting, purchasing, and payroll.

Prior to her role with Canton Township, Wendy spent 15 years with Plante & Moran, PLLC, performing audits and consulting work for primarily non-profit and governmental clients.  Wendy graduated from Michigan State University with a Bachelor’s Degree in Accounting and is a registered Certified Public Accountant.  In addition Wendy has spent time presenting financial topics to various external organizations including the Michigan Township’s Association, Michigan Association of Certified Public Accountants, Municipal Employees’ Retirement System and Michigan Governmental Finance Officers Association.

Head shot of Jenny Wallace

Jenny Wallace

  • Partner, Audit

Jenny Wallace is an audit partner in KPMG’s Detroit office with more than 16 years of experience providing audit and related services. She primarily serves public and privately held companies in the real estate and manufacturing industries.  Her experience includes the coordination of multi-national audits as well as assisting clients with a variety of transactions and the related accounting considerations.  Jenny has experience providing audit services to organizations in accordance with PCAOB requirements, under both US GAAP and IFRS.

Jenny graduated from the Eli Broad College of Business with a BA in Accounting in 2004. From MSU, she joined the audit practice at KPMG. Throughout her career at KPMG she has taken on several important roles within the firm, including being an instructor for the firm’s national training program and an active participant in the firm’s performance management and mentoring programs.  Jenny also serves as the partner champion for the KPMG Michigan offices Employer of Choice Council where they focus on initiatives regarding recognition and appreciation, work-life balance, coaching and mentoring and teamwork.  Jenny has also served as a quality control reviewer as part of KPMG’s quality assurance program.  In addition, she oversees and supports the efforts of each of the Inclusion and Diversity groups within the Michigan offices.

Christopher Woll

Christopher Woll

  • Partner

Christopher is a partner in KPMG’s Midwest Mergers & Acquisitions Tax practice and is based in the Firm’s Chicago, Illinois office. Christopher joined the practice in March 2001. He currently advises clients on the federal income tax consequences of proposed acquisition, disposition, joint venture and financing transactions. In addition, Christopher advises various clients on the tax issues associated with distressed and bankrupt debt restructurings including net operating loss limitations, consolidated return attribution reduction requirements, and discharge of indebtedness income.  Before joining the Mergers and Acquisitions Tax practice in March 2001, Christopher was a Manager in KPMG’s State and Local Tax Group where he focused on various state tax issues such as business/nonbusiness income, unitary group membership, nexus, tax base and apportionment. Christopher’s educational background includes an LL.M. in Taxation from Chicago-Kent College of Law, a J.D. from DePaul University College of Law, and a B.A. in Accounting from Michigan State University.  He is a licensed CPA in Illinois.