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IMA Leadership

IMA operates under the leadership of its President and Chief Executive Officer.

This position is appointed by the Board of Directors.


Jeffrey C. Thomson


President and CEO
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Key Members of the Board of Directors


Benjamin R. Mulling


Chair 2015-2016
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Joeseph A. Vincent

Joseph A. Vincent


Chair-Emeritus, 2015 - 2016
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Marc Palker

Marc P. Palker


Chair - Elect, 2015 - 2016
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Board of Directors

Atul Kumar Agarwal, CMA, FCMA

Atul Kumar Agarwal serves as Chief Financial Officer of MedPlus Health Services Pvt. Limited, India. Atul has more than two decades of working experience in multiple organizations in India and overseas and had worked in industries like engineering, steel, cement , Information technology, IT enabled services, palm oil, alco-beverages and retail. He has worked in the areas of Business and Corporate finance that included business planning, capital structuring, budgeting, creation of business support systems, corporate funding , working capital management, M&A, financial process outsourcing besides GAAP reporting. Amongst other activities, he has been responsible for HR and commercial activities. He has chaired performance committees and advised boards on matters of corporate performance and governance. Besides being a permanent invitee on boards of various organizations, he also worked as Finance Director & and member of board of Ab-InBev (India Operations).

Atul is a Bachelor of Commerce (Calcutta University), a qualified Management Accountant (Member of the Institute of Cost Accountants of India) and a Certified Management Accountant (Member of Institute of Management Accountants - USA). He has done the Senior Management program (SMP) from the Indian Institute of Management, Calcutta and is an alumnus of the institute.

Martha Alle, CPA

Martha Alle has worked at American General Financial Services, Inc., for 23 years. Currently, she is the company’s tax manager, having previously served in roles in internal audit, corporate accounting, and treasury.

Ms. Alle earned her Accounting degree from the University of Southern Indiana. She has served on the IMA Evansville (Ill.) Chapter since 1990, including a term as president in 2000-2001. In 2006-2007, she was president of the Lincoln Trail Regional Council, where she remains an active member.

Dr. Solaiman A. Altwaijri, CMA, CFM, CPA, CIA, CISA

Solaiman Altwaijri serves as CEO of Amiantit Group, a leading manufacturer of pipes, joints, fittings, tanks, and rubber with approximately 100 companies and regional offices worldwide and headquartered in the Kingdom of Saudi Arabia (KSA). Prior to joining Amiantit in 2008, Dr. Altwaijri held numerous other management and finance-related positions, including director of shared services for Zajoul for Advanced Communication in Riyadh.

Dr. Altwaijri earned his B.S. in Accounting from King Fahad University of Petroleum and Minerals in Dhahran, KSA. He holds an M.S. in Accounting from the University of Illinois at Urbana-Champaign and a Ph.D. in Accounting from Case Western Reserve University.

In addition to being a CMA, Dr. Altwaijri is a CPA (Illinois), a Certified Internal Auditor, and a Certified Information Systems Auditor. He serves on the boards of numerous companies and organizations in the KSA and around the world. He also has extensive experience as a trainer for CMA, CPA, and CIA review courses.

Rosemary M. Amato, CMA, CPA, CISA

Rosemary M. Amato is a director within the Netherlands member firm of Deloitte, based in Amsterdam, where she serves as the program director  for Global Client Intelligence (GCI). Prior to that, Ms. Amato worked in Deloitte’s Global Enterprise Risk Services practice as a knowledge management leader. Before joining Deloitte, Ms. Amato spent more than 20 years in industry, specializing in manufacturing, retail, and distribution. 

Rosemary served two previous terms on the IMA Global Board and has  also served on the IMA Europe Board. She is a frequent speaker on a variety of topics and recently spoke at the World Congress of Accountants in 2014 about Digital Darwinism.  

Amber J. Arnhold, CMA

Amber Arnhold, CMA, has held various financial roles with domestic and international experience in audit, controllership, and financial, planning and analysis at Honeywell. Currently the senior finance manager for the Aerospace Business and General Aviation Aftermarket, she is responsible for partnering with business leaders in prioritizing resource and investment opportunities in order to optimize results for the business aviation market.

Ms. Arnhold earned her B.S. in Marketing from Northern Arizona University and her M.B.A. from Arizona State University. An IMA member since 2005, she is currently an at-large director on the IMA Global Board of Directors, Previously, she has served on the IMA Committee on Ethics and as the CMA director for IMA’s Arizona Valley of the Sun Chapter.

Kristine M. Brands, CMA, CPA

Kristine Brands is an assistant professor of Accounting at the Regis University School of Management. She has extensive work experience in finance, accounting, controllership, auditing, software engineering, and financial systems design and implementation. Her research interest areas include performance measurement, International Financial Reporting Standards, and XBRL and interactive data.

Ms. Brands previously taught at Northeastern University and Harvard University Extension. She is ABD at the Institute of Advanced Studies at Colorado Technical University.

In addition to serving on the IMA Board, Ms. Brands is a member IMA’s XBRL Standing Committee.

John M. Brausch, CMA, CFM, CPA

John M. Brausch is immediate past Chair-Emeritus of the IMA Board, having served as Board Chair during the 2009-2010 fiscal year.

A long-time champion of the CMA certification program, Mr. Brausch is past Chair of the ICMA Board of Regents and was a regent and member of ICMA’s Exam Review Committee. Prior to and concurrent with his national IMA service, Mr. Brausch served as an officer in several IMA Chapter and Council positions.

Mr. Brausch has published numerous and internationally recognized articles on accounting-related topics. He graduated from The Citadel in Charleston, S.C., with a B.S. degree in Business Administration, and he holds an M.B.A. from the University of Montana.

Peggy A. Brown

Peggy Brown has extensive experience that includes accounting and management positions in the construction, international manufacturing, technology, municipal government, and multinational wholesale distribution industries. Currently, she is the office manager and senior accounting specialist for Gary R Brown CPA LLC, where she is responsible for client accounting, financial statement and tax preparation, and payroll supervision.

Peggy holds a BA in Accounting from DePaul University and is a graduate of Leadership Georgetown. In addition to her service on the IMA Global Board, she is a past president of the IMA Texas Council and the IMA Austin Chapter.


William L. Brower, Jr., CMA, CPA

William L. Brower, Jr., spent 39 years at Johnson & Johnson, serving as a financial executive overseeing the Consumer Pharmaceutical and Nutritional Products franchises, before retiring in 2006. Involved in Licensing and Acquisitions, Mr. Brower also was instrumental in leading numerous successful product additions to the J&J portfolio.

A past Chair of the IMA Board, Mr. Brower previously has served as Chair of the Governance Committee, the Planning and Development Committee, and the Education Committee. He also has been a member of the ICMA Board of Regents as well as a trustee of the Foundation for Applied Research (FAR) and a governor of the Stuart Cameron McLeod Society (SCMS).

Margaret D. Butler, CMA, CPA

Now retired, Margaret Butler was formerly the controller for Bostick Brothers, Inc., of Benoit, Miss. She graduated from Georgia State University.

Since joining IMA more than 35 years ago, Ms. Butler has been involved with the organization at the local, regional, national, and global levels, including serving as IMA Board chair in 2002-2003, chair of the Regional Operations Committee, an area vice president, and president of the Foundation for Applied Research (FAR). Ms. Butler has been affiliated with IMA’s Atlanta Central, Minneapolis, Jackson (Miss.), and Bluegrass Area Chapters.

Anthony N. Caspio

Anthony Caspio currently serves as vice president-finance, global supply chain, at Sealed Air Corporation. He joined the company in 1998 as controller of its North American Financial Service Center and has assumed roles of increasing responsibility since then.

Mr. Caspio holds a B.S. in Accounting from Western Illinois University and became a CMA in 2006.

For more than 15 years, Mr. Caspio has been active in IMA volunteer service roles. He is past president and Board member of the Carolinas Council. He also is past president and Board member of the IMA Spartanburg (S.C.) Area Chapter, which in 2002 named him Financial Executive of the Year. At the national level, he served for three years on IMA’s Information Technology Committee.

Carlos Chavez

Carlos Chavez is currently the president of Chavez and Associates LLC, a tax and accounting practice he founded in 2007. Mr. Chavez is also an adjunct instructor of Accounting at Bryant & Stratton College.

Mr. Chavez received his undergraduate degree in Business from Benedictine College, an M.B.A. from the University of Kansas, and a M.S. in Accountancy from the University of Akron.

An IMA member since 2005, Mr. Chavez has served in various Chapter, Council, and global leadership roles.  Mr. Chavez served in 2013-14 as president of IMA’s Ohio Regional Council, which won a Council Award of Excellence, and  as president of IMA's Cleveland East Chapter. In addition to his membership on the IMA Global Board of Directors, Mr. Chavez will serve as the regional vice president for the Ohio Regional Council in 2015-2017.

Christian Cuzick, CMA

Christian Cuzick is the senior finance director of innovation for Global Surgery at Johnson & Johnson. In this role, he is responsible for oversight for reporting and consolidation of R&D spending as well as financial support for acquisitions, mergers, divestitures, and equity investments for the company’s Global Surgery businesses. Prior to that, he served as finance director for MD&D Supply-Chain within Johnson & Johnson located in Zug, Switzerland.

Mr. Cuzick holds a B.S. degree from San Diego State University and an M.B.A. from the University of San Francisco.

Loutfi K. Echhade, CMA

Mr. Echhade’s career in public accounting and advisory services spans 30 years. Currently, he serves as the leader of the MENA (Middle East and North Africa) Family Business Sector at Ernst & Young in Riyadh, Kingdom of Saudi Arabia, where he works with multinational and major regional family business groups. Prior to that, Mr. Echhade managed major projects pertaining to assurance, due diligence investigations, mergers, business valuations, and restructurings.

In addition to being a CMA, Mr. Echhade is also a CPA, a Certified Internal Auditor (CIA), and a Certified Fraud Examiner (CFE). A frequent speaker on topics such as risk, fraud, and corporate governance. Mr. Echhade serves on the IMA Planning and Development Committee and the IMA Governance Committee. He also has been elected a member of IMA’s Advisory Committee to the International Federation of Accountants (IFAC) and a member of the Professional Standards Committee of the Texas Society of CPAs.

Alex C. Eng, CMA, CFM, CPA

Alex C. Eng currently serves as Vice President, US Corporate Finance at EDF Renewable Energy, the North American headquarters for EDF Énergies Nouvelles at EDF Group (Électricité de France S.A.; Euronext: EDF), a public Fortune Global 100 Company and the world's largest power utility. His former experience includes controllership at a global telecom services provider, and as tax manager and auditor at a national firm. In his legal practice, Mr. Eng has advised on mergers and acquisitions, as well as syndicated lending and structuring of asset-based transactions.

A member of IMA since 2003, Mr. Eng is serving his second term on IMA’s Global Board of Directors and serves on the Board’s Performance Oversight and Audit Committee, and as chair of its Audit Subcommittee. He is a Certified Management Accountant, a Certified Financial Manager, and a Certified Public Accountant. He is an attorney of the State Bar of California, with admissions to the United States District Court for the Southern District of California and the United States Tax Court. Mr. Eng completed a Masters in Business Administration from Suffolk University, a Juris Doctor from Thomas Jefferson School of Law, and a Bachelor of Arts from the University of Calgary (Alberta, Canada).


John K. Exline, CMA, CPA

John Exline is the CFO for Clark Investment Group, a diversified real-estate investment and development firm in Wichita, Kansas. Prior to that, he worked for several companies in a variety of industries, including retail, restaurant, manufacturing, oil and gas, consulting, and private equity.

An IMA member since 1984, John has served in numerous leadership positions, including president of the Tulsa Chapter (1995-1996) and various positions in the Heartland Council. At the global level, he has served on the Small Business Finance and Regulatory Affairs Committee, most recently as chair (2012-2014).

Sandra L. Giberson

Sandy Giberson is the professional staffing services business consultant for the Western and Central U.S. for Robert Half International (RHI). Previously, Sandy worked as an accountant for 13 years, including at a Bay Area CPA firm and as a corporate controller.

Sandy earned her B.S. in Business Administration from Cal State University East Bay. She began her involvement with IMA in 1991, where she has held various leadership positions, including president of both the Oakland East Bay and San Francisco Chapters and, most recently, a two-year term as Golden West Council president.

Byrd Heaton

Byrd Heaton has worked in the financial services industry for 40+ years and e is currently risk financing manager for Wells Fargo & Co. During her career, she has served in previous roles in financial planning, cost accounting, accounting projects, and corporate insurance.

Ms. Heaton earned a degree in Mathematics from the College of William and Mary and an M.B.A. from Old Dominion University. .

Ms. Heaton has been an IMA member for 34 years, serving  as president of the Richmond Chapter (1994-1995) and Virginia Council (1996-1997). She also has  served as an IMA regional vice president, on several IMA global committees, and recently as a member of the IMA Committee on Ethics. Currently, she is president of the Stuart Cameron McLeod Society.

Janet Henry, CMA

Janet Henry has extensive knowledge in accounting and finance positions. Currently, she is a lead accountant for Transamerica, where she is responsible for financial reporting of their healthcare business.

Ms. Henry is an active member of the IMA Cedar Rapids Chapter as well as the North Central Regional Council. She is a CMA and received her M.B.A.  from Mount Mercy University.

Frank P. Homburger, CPA

Frank is a graduate of the Wharton School of the University of Pennsylvania, and earned his MBA at Northwestern University’s Kellogg School of Management. He spent 35 years managing accounting and financial activities in both corporate and not-for-profit environments, specializing in smaller organizations. Most recently he directed financial operations for the apprenticeship training programs of the Sheet Metal Workers’ International Association and affiliated ERISA funds. A member of IMA since 1982, he has served as President of the Nation’s Capital Chapter, President of the Potomac and Chesapeake Council, on a number of National Committees, and, in 2010-2011, as President of the Stuart Cameron McLeod Society.

Benjamin M. Jackson

Benjamin Jackson currently serves as the senior financial and reporting manager for Beiersdorf Inc. In this role, he is responsible for all closing activities, maintaining the general ledger, reviewing accounting procedures, managing audits, and assisting with various other areas and the accounting system (SAP).

Mr. Jackson graduated from Xavier University of Louisiana in 1997 with a B.S in Accounting. After graduation, he worked at AM Cosmetics in various cost accounting roles. In 2007, Mr. Jackson earned his M.B.A., with a specialization in Accounting and Information Systems, from Ellis College of the New York Institute of Technology (NYIT).

Mr. Jackson is a member of IMA’s Costal Fairfield Chapter, where he currently serves on the chapter’s board of directors.

Dr. Paul E. Juras, CMA, CPA

Paul Juras is a professor of Accountancy at Babson College, where he teaches managerial accounting and strategic cost management courses in the full-time M.B.A. program, evening M.B.A. program, and the blended-learning Fast Track M.B.A. program. Before joining the Babson faculty, Dr. Juras taught at Wake Forest University.

Dr. Juras earned both his B.B.A. and M.B.A. from Pace University and his Ph.D. from Syracuse University. He has published articles in numerous journals, including the Journal of Corporate Accounting and Finance, Issues in Accounting Education, The CPA Journal, and Strategic Finance. Dr. Juras’s latest research interests focus on contemporary cost management systems; currently, he is working as a co-author of a cost management text; creating a series of cases with a cost management perspective; and developing an M.B.A. elective in healthcare cost management and control.

Jane E. Karli, CMA

Jane Karli is director of operations for Aviva Investors North America, where she is responsible for the operational readiness relating to the launch of the company’s new products. Prior to joining Aviva in 2011, Ms. Karli served for 30 years at Principal Financial Group in roles of increasing responsibility, including senior accounting and custody administrator, assistant treasurer, director of securities operations, and, finally, director of marketing infrastructure.

Ms. Karli earned her B.S. in Industrial Administration/Accounting from Iowa State University and participated in the Business Leadership Certificate Program (Master’s level) at Drake University in Des Moines.

A CMA since 1994, Ms. Karli has served on several IMA committees, including the Ethics Committee (2006-07), Planning and Development Committee (2007-09), and External Funding Committee (2008-09).

William Knese CMA, CFM, CPA
Mr. Knese’s management accounting career spans 30 years. A seasoned financial executive, he has comprehensive finance and accounting experience in both corporate and operations financial management at public and private companies. He joined Angus Industries in 2000 as vice president and chief financial officer. In 2004, he was named vice president of finance and administration, chief financial officer, and is responsible for finance, accounting, tax, audit, risk management, ESOP, legal matters, and the corporate secretary function. He retired from the company in 2013. Mr. Knese earned a BA in English from St. John’s University and an MBA from St. Cloud State University.

During his years of service with IMA, Mr. Knese served as chair of the Performance Oversight and Audit Committee, as a member of the Governance and Planning and Development Committees, and chair of the ICMA Board of Regents. Mr. Knese is also a member of the American Institute of Certified Public Accountants, and the Illinois CPA Society. In 2010, he was appointed to and served as a member of the AICPA/FAF/NASBA Blue Ribbon Panel on Private Company Financial Reporting.
C.S. “Bud” Kulesza, CMA, CFM

Bud Kulesza spent most of his career at ITT, where he held a variety of senior financial positions in ITT’s manufacturing companies. He retired as senior vice president, finance, for ITT Automotive; currently he is a consultant specializing in finance, accounting, and information management.

A frequent author, speaker, and educational instructor, Mr. Kulesza earned his Bachelor’s degree in Commerce from Rider University. He is long-time IMA member and has served in various volunteer posts, including as president and chairman.

Robert J. Laux, CMA, CPA

Bob Laux leads the Treasury Controller Group at Microsoft Corporation. The Treasury Controller Group is responsible for the accounting and disclosure for Microsoft’s $100 billion Treasury Portfolio. The Treasury Controller Group is also responsible for the accounting and disclosure of Microsoft’s stock-based compensation and acquisitions and divestitures.

Prior to joining Microsoft in 2000, Bob was an Industry Fellow at the Financial Accounting Standards Board (FASB) where he was responsible for coordinating the activities of the Emerging Issues Task Force. Prior to joining the FASB, Bob spent eight years at General Motors.

John C. Macaulay, CMA

John C. Macaulay, CMA, is IMA’s Immediate Former Chair-Emeritus and has been an IMA member for more than 40 years.

Mr. Macaulay has extensive senior-level management experience in finance, accounting, directorship, controllership, strategic planning, operations analysis, international acquisitions and joint ventures, organizational and information systems development. In 2010, Mr. Macaulay retired as vice president, chief financial officer, and controller from Royal Street Communications. Other positions he held during his long career include vice chairman, chair audit committee, and director of MDI, Inc.; senior vice president and CFO of Pillowtex, Inc.; vice president and controller of Overhead Door Company; and vice president and controller for the first-year startup of Global Industrial Technologies, a major NYSE industrial company divested from Dresser Industries.

Mr. Macaulay passed the first CMA examination in 1972. In addition to serving as IMA Chair for IMA’s 2012-2013 fiscal year, he served on the IMA Global Board of Directors at various times for a total of 14 years and served on the ICMA Board of Regents from 1996-2002. He is an active past president of the Texas Council and the Dallas-Fort Worth Chapter and has served as a Governor of the Stuart Cameron McLeod Society (SCMS).

In 1972, Mr. Macaulay received his M.B.A. with Distinction from the Kellogg School at Northwestern University. He earned his B.A. in Biology and Chemistry at St. Olaf College in 1965.

Athba S. Majeed

Athba Majeed currently serves as finance manager at Baker Hughes International, where she is responsible for revenue recognition criteria, receivable maintenance, and contract reviews for the company’s Middle East region. Prior to that, she worked for eight years in Abu Dhabi and Dubai at Schlumberger Limited, a leading oilfield services provider, holding various positions, including fiscal and tax, management accounting, and financial management for new business activity in Iraq.

Ms. Majeed graduated from the University of Jordan with a major in Accounting.

An IMA member since 2005, Ms. Majeed has served as a session speaker and workshop leader at IMA’s Global Conference in Dubai and at IMA’s Annual Conference & Exposition in the U.S.

Nancy McCleary

Nancy McCleary currently works as a senior accountant and internal consultant in the corporate headquarters of  General Atomics, which has major contracts with the Department of Energy and the Department of Defense.Previously, Ms. McCleary held the positions of director of finance/controller for San Diego Convention & Visitors Bureau  and vice president of accounting for Kyocera America, Inc. 

Ms. McCleary holds an M.S. in Executive Leadership from the University of San Diego, an M.S. in Business Administration, Accounting Concentration from San Diego State University, and a B.A. in German from UCLA.

An active IMA member since 1989, Ms. McCleary  has served as president of the  Wild West Council, which  won the Council of Excellence Award. She also is a past president of the IMA San Diego Chapter and served on IMA Global’s Academic Relations and Ethics Committees. 

Brian L. McGuire, Ph.D., CMA, CPA, CBM, CITP

Brian L. McGuire, Ph.D., CMA, CPA, CBM, CITP, currently serves as a member of IMA’s Performance Oversight and Audit Committee.  His prior leadership roles at IMA include serving as Chair of the Global Board of Directors (2011-2012) as well as Chair  of the Governance Committee,  the Planning and Development Committee,  the Performance Oversight and Audit Committee,  the External/Member Relations Committee, and the Volunteer Leadership Committee. 

Dr. McGuire is the Associate Dean of the Romain College of Business, Director of Accounting Programs, and Professor of Accounting at the University of Southern Indiana (USI).  In addition, he serves as a consultant through USI’s Center for Applied Research, and most recently, served as an expert witness in an Indiana Superior Court.

Dr. McGuire received his Ph.D. from the University of Central Florida and his M.B.A. and B.S. degrees from the University of South Alabama.  He is a Certified Management Accountant (CMA), a Certified Public Accountant (CPA), a Certified Business Manager (CBM), and a Certified Information Technology Professional (CITP), and he has professional experience in both public and corporate accounting.


J. Stephen McNally, CPA

J. Stephen McNally, CPA, is finance director/controller of Campbell Soup Company’s Napoleon & Flavor Operations, including Campbell’s premier Soup, Sauce, and Beverage manufacturing facility in Northwest Ohio,  Campbell’s flavor operation in Milwaukee, WI,  and a network of more than 60 third-party warehouses, co-packers, and re-packers throughout the United States.

Ms. McNally is a member of IMA’s Toledo Chapter, the IMA Leadership Academy faculty, and the IMA Accounting Honor Society advisory board. He also represented IMA on the 2011-2013 COSO Advisory Council charged with updating COSO’s original Internal Control-Integrated Framework.  

Jennifer Mercer, CMA

Jennifer Mercer is currently Advance Realty's director of corporate and property accounting, and has more than 15 years of commercial real estate experience and knowledge relating to property and corporate operations. Prior to joining Advance Realty, Ms. Mercer was an associate manager for The Gale Company (formerly Gale & Wentworth), where she was accountable for the accuracy and timely issuance of financial statements.  

Ms. Mercer is a CMA and is actively involved in her local IMA chapter and council in New Jersey. She  graduated from Northeastern University with a B.S.  in Business Administration, with a concentration in Accounting and Finance.

Brad J. Monterio

Brad J. Monterio is managing director of Colcomgroup, Inc., a global strategic management consulting and marketing services firm. Mr. Monterio advises companies on strategic planning, business/new market development, marketing, communications, and investor/media relations. He has extensive experience in the financial services, financial technology, and accountancy sectors, and counsels organizations on XBRL, sustainability reporting, integrated reporting, and corporate disclosure. He is active with XBRL International and the Casualty Actuarial Society.

Mr. Monterio is a member of the IMA Global Board of Directors Planning & Development Committee and vice chair of the IMA Technology Solutions & Practices Committee. He is a 1988 graduate of Dartmouth College.


Mark J. Morgan

Mark Morgan is vice president-finance for North American Service Level Agreement Management for Bayer Health Care. Most recently, he was head of finance for the company’s Diabetes Care business.

Prior to joining Bayer, Mr. Morgan founded a consulting business, The Hypernicon Group. He has spent more than 30 years in senior leadership roles with top-tier firms, including Pfizer, SC Johnson Wax, and Mylan Pharmaceuticals.

A published author, Mr. Morgan is a distinguished alumnus of his undergraduate alma mater, Indiana State University. He earned his M.B.A. and graduated with highest honors from Illinois State University.

Anthony P. Pencek, CPA

For more than 25 years, Anthony Pencek has owned a public accounting firm in East Providence, RI. He has experience in cost accounting for the banking industry and not-for-profit entities, and his practice provides auditing, taxation, and consulting services to a variety of clients. Mr. Pencek also has served as an adjunct professor of Accounting at Bryant University for more than 10 years.

Mr. Pencek earned his B.S. from SUNY Fredonia and his M.B.A. from the University of Rhode Island. 

An  IMA member since 1983, Mr. Pencekserved on the IMA Board of Directors in the early 1990s.  He has held several positions within the Providence Chapter, including president, and is an active in the Northeast Regional Council (NERC).  He is a member of and holds a leadership position in the Stuart Cameron McCleod Society.

Pascal Peter, CMA, CIA

Pascal Peter has more than a decade of experience in various controllership positions. Currently he is the Controller of RÖFIX AG Switzerland, a manufacturer and distributor of building materials.

Mr. Peter completed the Master’s degree program in international business & economics after studies at the universities of Innsbruck (Austria) and Auckland (New Zealand)

In addition to his CMA certification he is also a CIA and serves on the board of IMA’s Austrian chapter. He is a trainer of the CMA program which is offered from IMA’s partner in the region, the Controller-Institut.

John B. Pollara, CMA

John Pollara is the retired Chairman and CEO of Zieman Mfg. Company. Zieman was acquired by Drew Industries in 2004. While working for Zieman he held a number of positions to include Corporate Controller, Vice President of Finance and Treasurer. He has served on a number of public company boards and continues to remain active in many business ventures.

John has been actively involved in IMA since the early 70’s and served in many capacities including International Chair of IMA in 2007-08.

In addition to continuing to serve on IMA’s board of directors he currently Chairing IMA’s Development effort.

Dr. Jun Pu, CMA

Dr. Jun Pu is an associate professor at the University of International Business and Economics (UIBE) in Beijing and a council member of the Accounting Society of China. His research areas include international business, financial management and control, and performance evaluation. He is the author of more than 30 academic articles in top academic journals as well as three textbooks.

A Certified Management Accountant (CMA®), Dr. Pu earned his Ph.D. from the UIBE in 2005. His prior work experience includes positions at leading companies such as IBM, Motorola, China Cinda Asset Management Corporation, Beijing Capital International Airport Group, Northeast Pharmaceutical Group, and Beijing Automotive Investment Co., Ltd.

Dr. Sandra B. Richtermeyer, CMA, CPA

Sandra Richtermeyer, Ph.D., CMA, CPA, former IMA Chair (2010-2011), is professor of accountancy and associate dean of the Williams College of Business at Xavier University in Cincinnati, Ohio. Dr. Richtermeyer’s teaching interests are in the areas of corporate governance, accounting information systems, and nonprofit and governmental accounting. Her research interests include technology enablement and enterprise systems, nonprofit accounting, and professional issues for accountants. She has authored many articles in academic and practitioner publications and has more than 20 years of experience on boards as well as on technology and accounting related advisory committees.

In addition to her academic background, Dr. Richtermeyer worked as a CPA for many years in Denver, Colo. with a practice focus on compliance, assurance, and systems implementation. She is the 2013-2014 Ohio Accounting Educator of the Year and the 2011 American Women’s Society of CPAs Educator of the Year. She is the 2013-2014 president of the American Accounting Association (AAA) Ohio Region and a vice president on the board of the AAA Accounting Program Leaders Group. She is an incoming member of the Ohio Society of CPAs board.

Stephen R. Ritter

Stephen Ritter recently became a Senior Accountant for Seneca Gaming Corporation. Prior to this, he held many positions of increasing responsibility in manufacturing organizations, primarily in the oil, gas, and power industries.

Mr. Ritter received his undergraduate degree in Business Administration with concentrations in Accounting and Finance from the University at Buffalo and his M.B.A. from Regis University.

In addition to currently serving his first term on the IMA Global Board, Mr. Ritter has served the IMA on the Upstate New York Council as Secretary and in the Niagara Chapter as President and Webmaster.

Frederick E. Schea, CMA, CFM, CPA

Frederick E. Schea, CMA, CFM, CPA was IMA Chair during the 2008-2009 fiscal year. With more than 35 years of experience as a senior finance executive, Mr. Schea currently serves as president and chief executive officer of First Savings Bank of Perkasie, a $1 billion community bank based in Upper Bucks County, Penn. Mr. Schea has been the CFO of a number of public and private banking companies during the course of his career.

Since joining IMA in 1977, Mr. Schea has taken on many volunteer leadership roles. He served as past president of the IMA North Penn Chapter and the Mid-Atlantic Council. At the national level, he participated in the CMA Exam Review Committee and served as Mid-Atlantic Council regional vice president. He currently serves on the IMA Global Board of Directors Volunteer Leadership Committee.

Tashee N. Singleton
David W. Skora, CMA, CFM

David Skora currently serves as vice president, finance & administration, for Fristam Pumps USA in Middleton, WI, where he has worked since 1986 and which  manufactures sanitary stainless steel pumps for the dairy, food, and pharmaceutical industries.

Mr. Skora received his B.B.A. degree in Finance from the University of Wisconsin-Eau Claire.  He earned the CMA certification in 1991 and the CFM certification in 2004.

An active IMA member since 1987, Mr. Skora has served on the Madison Chapter Board of Directors for more than 20 years, incuding two terms as chapter president (1998-1999 and 2007-2008).  He currently is on the Mid-America Council board and is a past Council president (2013-2014), treasurer, and regional director.  

Carl S. Smith, Ph.D., CMA, CFM, CPA

Carl Smith is an associate professor of Accounting and the director of graduate programs in Accounting and Taxation for the University of Hartford’s Barney School of Business. His research interests include managerial and cost accounting as well as ethics. In addition to his academic responsibilities, Dr. Smith also maintains a small CPA practice.

Dr. Smith received his B.S., M.B.A., and Ph.D. from the University of Connecticut. A frequently published author and former chair of the IMA Board, Dr. Smith has served on and chaired numerous IMA committees.

James (Jimmie) C. Smith, CPA

Jimmie Smith retired from Occidental Petroleum in June 2013, after serving the company for 39+ years. At the time of his retirement, he was senior manager of Sarbanes-Oxley Compliance. In addition, Mr. Smith has extensive experience in financial planning & analysis, cost accounting, controllership, and financial management.

Mr. Smith holds a B.B.A. in Accounting from Texas Tech University and an M.S. from the University of Houston at Clear Lake City.

An IMA member since 1974, Mr. Smith served in 2010-11 as president of IMA’s Texas Regional Council, which won both the Vice President’s Award and a Council Award of Excellence. He also has served as president of three other IMA Chapters (Dallas Area, Blue Grass Area, and Texas Bay Area), as well as in numerous other Chapter, Council, and global leadership roles. At IMA’s 2013 Annual Conference, Jimmie received the 2013 Exemplary Volunteer Award.

Patrick J. Stroh, CMA

Patrick Stroh is currently a principal at Mercury Business Advisors, a firm providing business management advisory services in areas such as business strategy, operational execution, innovation, and product development.

Prior to that, Mr. Stroh held multiple positions at UnitedHealth Group, including senior vice president and client experience officer, chief strategy and innovation officer, senior vice president of business strategy, president of consumer health products, and senior director of enterprise risk management.

In addition to his corporate experience, Mr. Stroh has served as an adjunct professor at the University of St. Thomas, from which he also earned his Bachelor’s degree in Accounting and his M.B.A.

As well as being a CMA, Mr. Stroh is also certified as a Project Management Professional (PMP) by the Project Management Institute.

Frank D. (David) Teets, Jr., CMA, CPA

F. David Teets, CMA, CPA, CHAE, CAM, CCIFP, MBA is the General Manager / COO of Vasari Master HOA, a gated community with 766 residential units and full amenities program.

Mr. Teets earned his B.B.A. in Accounting from Stetson University and his M.B.A. (summa cum laude) in Finance from Nova Southeastern University.

Mr. Teets joined IMA in 1994 and has held chapter leadership positions with the Palm Beach and Southwest Florida Chapters. He is a past president of the Southwest Florida Chapter. He currently serves as the Florida Council IMA president and has served on the IMA Global Board since 2012. Teets was selected as an IMA Financial Executive of the Year in 1999.

Teets is active with the IMA Planning & Development Committee as well as the Small Business and Technology Emerging Issues Committees.

David is an active member of the Stuart Cameron MacLeod Society, an honorary society made up of IMA members who have served the Association at a high level and are dedicated to providing continued service to the IMA and its members.

Under Teets’ leadership, IMA Southwest Florida Chapter has been ranked amongst the top 15 small chapters in the nation for the past three years.

Prior to taking his current position, David has served as a C-level financial executive for regional, national and international companies in the real estate development and construction, as well as the senior living and alternative energy fields. His early career includes leadership positions with Big 4 accounting firms Ernst & Young and KPMG, as well as founding his own accounting and management consulting firm.

David has also served on the Executive Committee of the Florida Institute of Certified Public Accountants and has served as a Chapter President three times, as we as serving on specialized committees focused on CPA’s in industry, construction, career planning and Common Interest Realty Associations.

Rick S. Thompson, CMA, CFM, CPA (NC), CIA, CTP, CFE

Rick Thompson is the CFO, secretary, and treasurer of Pacolet Milliken Enterprises, Inc., a privately held real estate, energy, and investment company headquartered in Spartanburg, SC. He has been employed by the Milliken Family of Companies for more than 30 years and has held numerous accounting, financial and leadership roles. 

Mr. Thompson holds a Master of Accountancy from Gardner-Webb University, where he received the Campbell Master of Accountancy Academic Excellence Award. He also completed Duke University’s Advanced Management Program. .  

An active IMA member for nearly 30 years, Mr. Thompson is a former president of the IMA Spartanburg Chapter  and the IMA Carolinas Council. He served as a member of IMA’s Global Board from 2009-2014 and rejoined the Board in 2015.  Mr. Thompson also served as chair of the Institute of Certified Management Accountants (ICMA) Board of Regents from 2011-2014, after serving a member of the Board of Regents for six years.    

Timothy P. Trout

Tim Trout is CFO of The Protection Bureau, a security system integrator, with responsibilities that include directing the firm’s financial policies, budgeting, insurance, tax, and treasury functions. Previously, Mr. Trout held controllership positions with Hamilton Equipment (wholesale), Elite Sportswear (manufacturing), and Reading Electric (electro-mechanical service and construction).

In addition to his IMA service and volunteer participation, Mr. Trout also is a very active in the Boy Scouts of America, most recently serving as a scoutmaster and committee chairman.

James R. Walker, Jr.

Jim Walker is currently the CFO of Walch Education, of Portland, Maine, where he has gained experience as a management accountant and financial professional. Previously, he served as vice president of Communities that Care®, a national training company specializing in community and positive youth development.

An active IMA mentor and judge for the Annual Student Case Competition, Jim has served on the IMA Committee on Ethics for five years, including a term as chair, as well as for several terms on the IMA Global Board. Jim holds an MBA from Western New England University.

Hon. Kim R. Wallin, CMA, CFM, CPA

Kim Wallin is a native Nevadan and is the first CMA to be elected to the Office of State Controller. She is also the first CPA to hold this office in 50 years.

Ms. Wallin was Chair of IMA for the 2003-2004 fiscal year. She was nominated from the floor and elected by popular vote as IMA’s president-elect. This was the only time in the then 83-year history of IMA that a president-elect was chosen in this manner.

Ms. Wallin is currently a member of IMA’s XBRL Committee, the XBRL International Public Sector Work Group, a member of the AGA Partnership for Intergovernmental Management and Accountability Steering Committee, and is a director on the NASC Executive Committee. In addition, she is a member of the AICPA, NSCPA, NASACT, and AGA.

Dr. Samuel C. Weaver, CMA, CFM

Dr. Weaver earned a Ph.D. in Finance and Economics from Lehigh University in 1985. He joined the full-time faculty at Lehigh in January 1998 and was appointed Director MBA and Professional Education in 2003 through 2005. Prior to 1998, Dr. Weaver was the Lauer Adjunct Professor of Finance at Lehigh University (1986 - 1997) and the Director, Financial Planning and Analysis at Hershey Foods Corporation for almost 20 years. That position combined the theoretical with the pragmatic and involved the analysis of many different facets of finance including: mergers and acquisitions, divestiture assessment, strategic planning, performance measurement, operational plans, industry group comparisons, alternative financing evaluations, dividend policy, capital expenditure analysis, and cost of capital and divisional hurdle rates.

His personal research revolves around areas of corporate finance, valuation and investment analysis, financial performance measurement, and supply chain (working capital) management. After writing four books with J. Fred Weston, he completed his first solo professional book, Essentials of Financial Analysis (published by McGraw Hill, December 2011). He, also, has published in many journals and his work has been presented at numerous professional conferences.

Dr. Weaver currently serves the Institute of Certified Management Accountants (ICMA) as the Chair of its Board of Regents which is responsible for the development and oversight of the Certified Management Accounting (CMA) designation and he serves as a member of the Institute of Management Accountants (IMA) Global Board of Directors and Board of Trustees.

He teaches Corporate Finance at the graduate and undergraduate levels at Lehigh University and has been honored as the outstanding MBA professor of the year on seven occasions including 2013 and 2014.

Dr. Penny S. Weller, CMA

A Motorola-certified six sigma black belt and certified master trainer, Dr. Weller has a wealth of experience in global business/shared services and accounting and finance. In her current position, she provides advice to clients through a combination of empirical research and experienced insights. Before joining Hackett, Dr. Weller was a senior executive in shared services at Pfizer Inc. (formerly Pharmacia) for over 30 years. There, her management responsibilities included account-to-report, consolidations, management and external reporting, purchase-to-pay, and cost accounting. She has also managed multiple large-scale merger and system transitions, continuous improvement initiatives, and balanced scorecard design and implementations.

Ginger White

Ginger White began her 15-year tenure at Cummins Inc. as a cost accounting analyst. Currently, she serves as a Six Sigma Master Black Belt for Mid-Range Quality, where she supports the company’s Off-Highway Engineering team and the Recreational Commercial Marine team.

While working full-time at Cummins, Ms. White earned her M.B.A. and, four years later, her M.S. in Strategic Finance from Indiana University Southeast.

An IMA member since 1999, Ms. White has held various positions on the Board of IMA’s South Central Indiana Chapter, including a term as president in 2004-2005. Ms. White also has served on the Lincoln Trail Regional Council, where she was the IMA student representative, chair of the student committee, and president (2009-2010). In addition to her membership on the IMA Global Board of Directors, Ms. White will also serve as the regional vice president of the Lincoln Trail Regional Council in 2013-2015. She is also the Chair for the Member Relations Committee.

Larry R. White, CMA, CFM, CPA, CGFM

Larry White is the executive director of the Resource Consumption Accounting (RCA) Institute, which educates and certifies individuals and organizations in the practice of RCA. He is also an on-call senior business advisor with Deloitte.

Mr. White retired from the U.S. Coast Guard as a Captain with more than 28 years of service, including 21 years in financial management and accounting. He holds a Bachelor’s degree from the U.S. Coast Guard Academy and an M.B.A. from Columbia University.

An active member of numerous accounting associations, Mr. White previously served as the IMA Board chair.

Vicki L. Whitehead

Vicki Whitehead has extensive experience in the construction industry as a Controller/Vice President. She has a strong accounting and financial background in commercial and residential construction, real estate development and property management. Vicki holds a B.B.A. degree in Accounting.

Ms. Whitehead has been a member of the IMA for many years and has served in various leadership roles including President and Treasurer of both the Atlanta Chapter and the Gulf South Council over the past fifteen years.

Jim Williams, CPA

Jim Williams has extensive experience in government, private industry, and volunteer organizations. He is currently staff vice president of financial reporting for the residential furnishings segment at Leggett & Platt, Inc., an S&P 500 multinational manufacturer. In his first career, as a U.S. Army officer, Mr. Williams served worldwide in a variety of roles, including as finance policy director and banking officer for 8th U.S. Army and executive officer for 9th Finance Battalion and Defense Finance & Accounting Service. 

A CPA and a Six Sigma Green Belt, Mr. Williams earned his B.S.B.A. from Missouri Southern State University and his M.B.A. from Syracuse University. . 

Mr. Williams has served on the Joplin Tri-State IMA Chapter board since 1999, including two terms as president, and spent three years as president of the IMA Heartland Council At the national level, he has served on the IMA Annual Conference & Exposition Committee and is a governor of the Stuart Cameron McLeod Society.  

R. Michael Williams, CMA, CPA

Michael Williams is currently vice president, finance, at Portland, Ore.-based Sonetics Corporation, a manufacturing and assembly company in wireless communications systems. Prior to joining Sonetics in 2012, Mr. Williams most recently served as the CFO of Silver Eagle Manufacturing and as vice president, finance, of HemCon Medical Technologies, both based in Portland. He has extensive leadership experience in finance and accounting for publicly traded and privately held manufacturing companies with military contracts.

Mr. Williams earned his B.S. in Business Administration from Oregon State University and his M.B.A., with a concentration in Information Technology and Finance, from the University of Portland.

Mr. Williams has been a member of IMA’s Portland Chapter since 1991, where he served a term as president in 2003-2004.

Nancy Zaworski, CMA

Nancy Zaworskihas worked as a management accountant in various businesses for more than 30 years, including the last 12 years  as a finance director for the cities of Plainview and Kasson, MN. She also taught Accounting, Finance, and Economics courses at Winona State University for three years.  Ms. Zaworski, a CMA, graduated from the University of St Catherine with a major in Accounting and French and earned an M.B.A. in Finance from the University of Minnesota. 

Ms. Zaworski has been an IMA member since 1983 and is the current past president of the Northern Lights Regional Council. She has held numerous Board positions for the past 16 years with the IMA Southern Minnesota Chapter of the IMA, and currently serves on the IMA Global Board of Directors’ Member Relations Committee. 

Xiaoxiao (Rebecca) Zhu, CMA

Rebecca Zhu is a financial analyst at Cummins, a multinational corporation that designs, manufactures, sells, and services diesel engines and related technology around the world. Currently, she supports the company’s worldwide Fuel Systems Engineering team on a daily basis for all financial needs.

An IMA member since 2011, Ms. Zhu  is on the board of IMA’s South Central Indiana Chapter and she has also served on IMA’s Young Professional Advisory Committee in 2013-2015. Prior to that, she has held board positions on  IMA’s Ann Arbor Chapter.

Ms. Zhu earned both her M.S.A and B.B.A. from Eastern Michigan University. 

Harry W. Zike, CMA, CPA, CGMA

Harry W. Zike has more than 30 years of international finance and business experience, including serving as the Chief Financial Officer (CFO) of both public and private growth companies in the energy industry. His experience includes: 13 years in the audit and M&A practice of Price Waterhouse; 19 years with Siemens as the Americas Region CFO of their Energy and Automotive Electronics Divisions, 2 years as Executive Vice President & CFO of a NASDAQ traded alternative energy company and 2 years as a CFO and Board Member of a UK publicly traded cleantech energy company. He is currently the Group CFO of a US/UK based Waste to Energy Company.

Harry also served on the Boards of Directors of:

  • Babcock Power, Inc., an energy & environmental services company
  • White Oak Semiconductor, Inc. a Siemens semiconductor joint venture with Motorola
  • Ovonyx, Inc., a high-tech phase change memory company
  • Siemens entities based in the USA, Germany, Mexico and Brazil, and
  • Financial Executives International, a non-profit association and research foundation

Harry graduated cum laude from the University of Scranton in Pennsylvania with a BS degree in Accounting. He is a Certified Public Accountant, a Certified Management Accountant, a Certified Information Technology Professional and a Certified Six Sigma Green Belt. He is fluent in English and German and conversational in Spanish. He has lived on two continents and worked in four and also lived in five states in the USA.

Board of Regents

Samuel C. Weaver

Samuel C. Weaver

Ph. D., CMA

CFM-FMA Representative

Vairam Arunachalam, Ph.D. CMA, CFE, University of Missouri

Joshua S. Atlas, CMA, CFM, CFE, Amgen  

Robert J. Decker, Jr., CMA, CPA, DePuy Orthopaedics, Inc. - A Johnson & Johnson Company

Jeffrey Egerstrom, MS, MBA, CMA, CIA, CISA, CTP, CRMA, CRISC, Consultant 

Catherine C. Gallagher, CMA, CFM, CPA, Kaiser Permanente, Pasadena CA

Barry Gisser, CMA, CFM, Marathon Investment Group

Samir M. A. Hassan, Ph.D., CMA, CFM, CPA, Dubaï Financial Market

Neil S. Hwang, CMA, CFM, Advance Group

E. Wayne Ledbetter Jr., CMA, CFM, Accident Insurance Company

John D. Lottier, CMA, CPA, Johnson & Johnson

Gary S. Owen, CMA, Meyer Associates, Inc.

Kristine K. Parsons, Ph.D., CMA, CFM, Ashland University, Dauch College of Business & Economics

Lynette Pebernat, CMA, CFM, CPA, Dynegy Inc.


David M. Smith, Ph.D., CMA, CFM, University at Albany (SUNY) 

James K. Smith, CMA, Phonon Corp.

Daniel V. Watson, CMA, IBM

Royallen P. Wiley, CMA, Domtar Corporation

Kai Zhu, CMA, Britax Roemer Europe

Volunteer Leadership

IMA encourages member involvement in advisory committees, panels, and volunteer activities. To learn more about opportunities to contribute your expertise, please contact:

Pat Stefanczyk
(201) 474-1592

Click here to read the descriptions for IMA's Leadership Positions.