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Vivian Carpenter
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 Business School.

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 Milliken.

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.