MBA '75, PhD '85
Atwater Entertainment Associates, L.L.C.
Vivian L. Carpenter is President of Atwater Entertainment Associates,
L.L.C. (an investment company with a significant interest in MotorCity
Casino) and currently serves as Chair of the Management and Audit Committee
of MotorCity Casino in Detroit, Michigan. MotorCity Casino is a joint
venture project with Mandalay Resort Group (NYSE: MBG) and is governed by
its Management Committee. She also serves on the board of several
other-casino related business entities, as well as serving on the Boards of
Directors of Detroit Commerce Bank, the Detroit Black Chamber of Commerce,
the Front Page Newspaper and the Alumni Board of the University of Michigan
Dr. Carpenter has three earned degrees from the University of Michigan:
Bachelor of Science degree in Engineering (Industrial and Operations
Research), Master of Business Administration (M.B.A.) and Doctor of
Philosophy (Ph.D.) in Business Administration. In 1985-86, Dr. Carpenter
spent a year on postdoctoral studies in economics and public policy at the
University of Chicago.
From August 1992 until August 2001, Dr. Carpenter served as the Assistant
Dean and Associate Professor of Accounting at Florida A & M University’s (FAMU)
School of Business and Industry (SBI). She has been an Assistant Professor
of Accounting at Wayne State University and a Visiting Professor of
Industrial and Operations Engineering at the University of Michigan, College
of Engineering. Dr. Carpenter is a licensed Certified Public Accountant
(C.P.A.), having passed the C.P.A. examination on the first sitting in 1975.
She has been licensed since 1977, after gaining her professional experience
at Arthur Andersen & Company. She served as a Deputy State Treasurer for the
Michigan Department of Treasury under the Administration of Governor William
Dr. Carpenter’s research focus is institutional theory and public sector
accounting innovations, and she has been active in the professional
accounting community for many years. She has taught financial statement
analysis and stock price evaluation in the M.B.A. program at FAMU and Wayne
State University, as well as advanced accounting at the University of
Michigan. She has served as a member of the Service Efforts and
Accomplishments Project Team of the Governmental Accounting Standards Board
(GASB). She is a member of the American Accounting Association, Michigan
Association of CPA’s, and the American Institute of CPA’s.
Dr. Carpenter has received a number of honors and awards. The Governmental
Accounting Standards Board, Ford Foundation, Kellogg Foundation, and the
National Science Foundation have supported her research. Dr. Carpenter was
appointed to serve on review panels for the National Science Foundation,
Ford Foundation, Ohio Board of Regents – Research Initiative Fund and as a
member of the Fulbright International Business Administration Review Panel
(1992-95). In 1996 she was awarded a $672,000 equipment grant from
Hewlett-Packard for establishing a computer network for faculty and staff in
the Business School at Florida A & M University.
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 form the Association of
Government Accountants for the outstanding article published in
Government Accountants Journal in 1990 and the Decision Sciences
Institute’s 1991 Best Interdisciplinary paper award (out of 900 submitted
papers). Dr. Carpenter has publications in the Journal of Accounting and
Public Policy; Government Accountants Journal; Governmental
Finance Review; Accounting Horizons; Accounting Organizations
and Society; Issues in Accounting Education; and International
Journal of Public Administration. Dr. Carpenter also has a forthcoming
article to appear in Accounting Organizations and Society, the top ranked
international accounting journal. She has served on the editorial board of
Research in Government and Nonprofit Accounting.
Dr. Carpenter is married to Herbert J. Strather. Dr. Carpenter and Mr.
Strather have two children and maintain residences in Tallahassee, Florida
and Detroit, Michigan.