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UND Accountancy:


beyond the numbers

Not Just Numbers Robin Hutchinson and Jessica St. Marie show their skills as athletes and students

Welcome to the Department of Accountancy’s Alumni Magazine. Based on all the positive responses from alumni, last year’s magazine was a huge success, so once again the theme of this issue is “Excellence Beyond the Numbers.” The highlights of the magazine are the biographies of inductees into the Department of Accountancy’s Hall of Fame. All four are renowned for their professional accomplishments over the last 40 years. The individuals selected for induction are: • Merlin Dewing, retired partner with KPMG (deceased) • Gaylen Ghylin, Executive Vice President, Tiller Corporation • Mike Hendrickson, retired partner with Price Waterhouse • The Honorable Gerald W. VandeWalle, Chief Justice of the North Dakota Supreme Court The following is a quick summary of their accomplishments. • Two recipients of the Sioux Award in 1983 and 1992 • Vice Chairman KPMG - New York office 1985-1995 • Responsible for developing professionals employed by Arthur Andersen & Co., Stockholm, Sweden office • Executive Vice President of Tiller Corporation based in Minneapolis • Chair – Accounting, Auditing and SEC Services, Petroleum Industry Services Group • Partner in charge of Petroleum and Mining services, Russian Federation • Twenty years of experience in the ND Attorney General’s Office • Chief Justice of the ND Supreme Court since January 1, 1993 On Friday, Oct. 12, at 7 p.m., we will hold an induction ceremony to honor these individuals and their accomplishments in conjunction with our Homecoming Alumni Reunion. The Social is 6-9:30 p.m. at the Alerus Center meeting rooms #8 and #9/Cardinal and Hummingbird. I would also like to report that our students continue to outperform their peers on the CPA exam. Our alumni are passing the individual parts of the CPA exam at a 69.9% rate, compared to a national rate of 48% and a regional rate (without UND) of 51.9%. In the next year, one challenge facing the Department will be “closing the loop” on our assurance of learning direct measures of student learning. This closing of the loop is necessary because higher education learning officials want more detailed performance results than those provided by CPA exam statistics. Our current students continue to exemplify the theme of “Excellence Beyond the Numbers.” The cover story for this issue of the alumni magazine features two female athletes: Robin Hutchinson and Jessica St. Marie. I am sure you will be interested in how they manage to blend being successful accounting majors and successful athletes. The other student-oriented story features Jake Miller and the fantastic experiences he has had with NorthStar Telecom and GF Wireless. The loyalty of our alumni allows our faculty to continue to provide one of the best, most ethical, well-rounded educations possible in the country. Thank you for your generous donations of time and money – you are the reason why recruiters continue to believe we are one of the top accounting programs in the country! Steven J. Carlson Professor of Accountancy Chair, Department of Accountancy

On the Cover

Robin Hutchinson and Jessica St. Marie, student athletes and accountancy majors. Publisher University of North Dakota Accountancy Department Production Assistance Office of University Relations Peter Johnson, Executive Associate Vice President for University Relations Editorial Management Jan Orvik Designer Jessica Peterson Photographer Jackie Lorentz

Questions or Comments Office of University Relations 701.777.2731 UND’s Main Line 1.800.CALL.UND (1.800.225.5863) Content may be reprinted without prior permission for non-commercial purposes. The University of North Dakota is an equal opportunity/affirmative action institution. THE UNIVERSITY OF



The Department of Accountancy’s Alumni Hall of Fame class of 2012 will represent our second induction of highly successful individuals. Criteria include career achievements as well as service and/ or financial assistance provided to the University. The selection committee of Mary Loyland, Harold Wilde, and Steve Carlson had a very difficult time narrowing down the number of inductees to four. Congratulations to these four individuals and their families! The induction ceremony, which will be held as part of Homecoming, is set for Friday, Oct. 12, at 7 p.m.

Merlin Dewing (Deceased) Bachelor of Science in Business Administration with a major in Accounting, 1956 Master’s in Accountancy, 1958 Honorary Doctor of Laws, 1988 Former chairman of KPMG Baymark, New York City

Merlin Dewing, retired chairman of KPMG Baymark, died Dec, 2, 2009. Born in Portal, N.D., on Oct. 22, 1934, he married Barbara Lee McConachie on Aug. 26, 1956. Together, they went from Merlin baking bread at the Student Union every morning at 5 a.m. to an office overlooking Central Park. Merlin graduated from UND with a B.S. in 1956, an M.S. in 1958 and an honorary doctorate in law in 1988. He served as a captain in the U.S. Army Reserves from 1958 to 1964. He was a CPA with KPMG Peat Marwick from 1958 to 1978 and managing partner of the Minneapolis office from 1978 to 1985. He was named vice chairman of KPMG’s New York office in 1985, and later became chairman of KPMG Baymark – New York in 1995. He held the position until his retirement in 1997. He received the UND Sioux Award in 1983 and Barbara in 2001. It is the highest honor given by the UND Alumni Association. Merlin served as president of the board for the UND Alumni Association and Foundation, and he co-chaired the UND 21st Century Campaign Committee. He also served on the national board of the Delta Tau Delta Fraternity. Merlin served on the Board of Directors for the Bush Foundation, Greater Minneapolis YMCA, Minneapolis Aquatennial Foundation, Born Information Systems, LB Bank, Minnesota Orchestra, and MTS Systems Corporation, all in Minneapolis. He also served as chairman of the board for Banner Health – Phoenix, and served on the boards of KPMG – New York and the American Symphony Orchestra League in Washington, D.C. His civic involvement included chairing the Greater Minneapolis Chamber of Commerce, Minnesota Major League Baseball Task Force, and the Minnesota Advisory Council for the Small Business Association, serving as president of the Minnesota Society of CPAs and as a Breck School Board Trustee. He was president of the Downtown Kiwanis in Minneapolis. National involvement included chairing the Congressional Award Foundation and serving as treasurer of the American Symphony Orchestra League. He is survived by his wife, Barbara; daughter, Lisa Kay Dewing-Birno (Rick); sons, Scott Dewing (Karen); and Jeffrey Dewing (Dina); three brothers, Gary Dewing, Oklahoma City, Okla.; Dean Dewing, Billings, Mont.; Dave Dewing, Minneapolis; and seven grandchildren.

Summer 2012 | The University of North Dakota


Hall of fame

Gerald VandeWalle Bachelor of Science in Commerce with Accounting Department honors, 1955 Juris Doctor, 1958 Chief Justice, North Dakota Supreme Court Bismarck, ND

One of North Dakota’s most respected public officials, Jerry VandeWalle has served 33 years on the State Supreme Court, including the last 19 as Chief Justice. He was raised and attended school at Noonan, N.D., before coming to UND to earn his bachelor’s degree in Commerce. He took business law classes taught by “two very fine professors,” and was hooked. With their encouragement, he went on to the UND School of Law, where he graduated first in his class and served as editor-in-chief of the North Dakota Law Review. As an undergraduate, Jerry was elected to Phi Eta Sigma, Beta Alpha Psi, and Beta Gamma Sigma. He was a member of Lambda Chi Alpha social fraternity. In law school, he was a member of the Order of the Coif and Phi Alpha Delta legal fraternity. Jerry was admitted to the practice of law in North Dakota in 1958, and accepted an appointment as special assistant attorney general. He was named first assistant attorney general in 1975. During his 20 years in the attorney general’s office, he held several portfolios, including education, oil and gas, and the state retirement systems. He was appointed to the North Dakota Supreme Court by Gov. Arthur Link in 1978, and was named chief justice in 1993. During his time as chief justice, he oversaw the completion of the unification of the North Dakota Judicial Branch. On Aug. 21, 2008, then Gov. John Hoeven issued a proclamation “to celebrate the career and service of North Dakota Supreme Court Justice Gerald W. VandeWalle.” He noted that 2008 “marks impressive milestones . . . . as he celebrates his 75th birthday, 50 years as a licensed attorney, and 30 years of service on the North Dakota Supreme Court.” Active in many civic and community activities, as well as serving on several national committees, Jerry was president of the Conference of Chief Justices and chair of the board of directors of the National Center for State Courts. He served as chair of the American Bar Association’s Section of Legal Education and Admissions to the Bar. He was inducted into the Warren E. Burger Society in 2002 and received the National Center for State Courts Paul C. Reardon Award, the State Bar Association Distinguished Service Award, and UND’s Sioux Award. In 2008 Jerry received the American Inns of Court Professionalism Award for the Eighth Circuit and the ABA Section of Legal Education and Admissions to the Bar 2009 Robert J. Kutak Award.

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Hall of fame

Gaylen Ghylin Bachelor of Science in Business Administration with a major in Accounting, 1969 Executive Vice President, Tiller Corp. Edina, Minn.

Gaylen Ghylin and his classmates were the first graduating class from Gamble Hall at the height of the Koppenhaver/Kulas era. Campus recruiting for accounting graduates was fevered, and Gaylen accepted a position with Arthur Andersen & Co., then an international CPA firm. Gaylen grew up in Bismarck and on the family farm near Regan, N.D, graduating from Wing High School. His early life was spent doing farm work, Farmers Union activities, and 4-H events before being accepted by UND. He credits the University with providing an outstanding foundation for his career and life. Six years after graduation, Gaylen was content with his position as an audit manager at Andersen, where he did audit, tax and systems consulting for businesses in the Minnesota and North Dakota markets. He especially enjoyed working with American Crystal Sugar when it was formed in the mid-1970s. Then the company asked him to move to Stockholm, Sweden, in 1975 as an expatriate to help develop professional employees. He and his family spent two years in Sweden. He joined Tiller Corp. in 1979, which began as Barton Contracting Co., a Minnesota road builder that played a large role in constructing the interstate system in Minnesota. The company now supplies road construction materials, such as sand, gravel, and asphalt mix, to the Minneapolis-St. Paul market. With 11 plants, they produce a significant portion of the asphalt mix in the Twin Cities. They have recently started developing silica sand processing capabilities, and believe some of the sand will go to western North Dakota for oil exploration. Gaylen is past president of the Minnesota Asphalt Pavement Association, board and executive committee member of the National Asphalt Pavement Association, and past cochair of the Asphalt Pavement Alliance, a national marketing association for the asphalt construction industry. He serves on the board of BNCCorp, Inc., which operates community banks, wealth management businesses and mortgage banking offices in North Dakota and seven other states. He has also been a board member and officer of a treatment facility for the chemically dependent and currently serves on the board of an organization that provides camping and respite services to more than 3,000 mentally and physically handicapped and their families each year from three facilities in Minnesota. Gaylen and his wife, Penny, have two grown daughters, Trina and Tami, and four grandchildren.

Summer 2012 | The University of North Dakota


Hall of fame

Mike Hendrickson Bachelor of Science in Business Administration with a major in Accounting, 1965 Master of Science in Accounting, 1967 Assurance Partner, Price Waterhouse (retired) Denver, Colo.

When he returns to UND this fall as an adjunct professor, Mike Hendrickson will teach a three-credit course titled Ethics and Professional Conduct for Accountants – The Intuitive Accountant, that he has developed. He has served as a lecturer at UND and the University of Northern Colorado since his retirement in 1998. Originally from Rock Lake, N.D., Mike worked his way through college as a busboy for the Pi Phi house. A member of Sigma Chi and enrolled in Army ROTC, he earned his master’s degree while serving as a finance officer with the U.S. Army from 1966 to 1968. He is a member of the American Institute of CPAs and the Colorado Society of CPAs. Mike joined Price Waterhouse in 1968 and worked in several positions, including chair of accounting, auditing and SEC services for the Petroleum Industry Services Group, chair of the Mining Industry Services Group, and Assurance Partner from 1980 to 1998. He was a frequent writer and speaker on oil and gas accounting issues, and he co-authored a study on reserve recognition accounting. He and his wife Lori enjoyed a four-year posting in Russia, and Mike gave expert testimony to international tribunals in Vienna and Brussels on misconduct in the Russian oil and gas industry. He was active in Kiwanis, Beaver Ranch Foundation, Toastmasters, and as a Saturday school instructor in Denver, where he taught a course in Playing on the Right Side of the Brain. Now that Mike is retired, he and Lori spend much of their time traveling. Lori, whose father emigrated from Switzerland, is also half Russian, and they often visit both countries. They have visited Nepal twice and enjoy mountain climbing. Mike has climbed an 18,400-foot mountain in Nepal, which offered the best view of Mt. Everest without actually climbing it. Their most memorable trip was to Bhutan in the Himalayas, Asia. “The country will change you,” he said. They have friends around the world, and sometimes travel in groups. Mike has two children and four grandchildren. He and Lori make their home in Denver.

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Linda Nelson Butts Bachelor of Business Administration with a major in Accounting, 1988 Deputy Director, Driver and Vehicle Services, North Dakota Department of Transportation Bismarck, ND

Linda Nelson Butts was a small business owner when she attended UND as a non-traditional student. “Owning my own business while attending UND provided the perfect laboratory for me to take what I was learning in the classroom and apply it in real time to my business,” she said. She grew up on a farm south of New England, N.D., and earned a B.A. in mathematics from NDSU in addition to her UND degree. She has worked as a junior high math teacher, small business owner, auditor for a major certified public accounting firm, and served in several capacities in the administrations of Gov. John Hoeven and Gov. Jack Dalrymple. She worked for Hoeven during his bid for governor in 2000, and served as a campaign staff member based in Fargo. When he was elected, she moved to Bismarck and served as the Director of Economic Development and Finance in the Department of Commerce. While there, she was instrumental in starting the North Dakota Ambassadors Program, the North Dakota Trade Office, and InnnovateND, which partners with the state’s colleges and universities to encourage entrepreneurship. She developed strong working relationships with the North Dakota University System and local economic developers in the state. She was named Deputy Director for Driver and Vehicle Services at the Department of Transportation in 2007. The first woman to serve in both positions, she has continued to be a leader in promoting traffic safety and a driving force in searching for and implementing new ways of using technology to serve the state’s citizens in a rapidly changing economy. Linda has been a board member of the North Dakota Chamber of Commerce, ND Trade Office, Development Fund, and Ag Product Utilization Commission. In 1994 she served as co-chair of the state’s delegation to the White House Conference on Small Business. “I have nothing but fond memories of my years at UND,” she said. “The dedicated faculty and excellent program prepared me well for the path I have chosen.” Linda and her husband, Alan, reside in Bismarck. They have two grown children and two grandchildren.

Summer 2012 | The University of North Dakota


Al Royse Bachelor of Science in Business Administration with a major in Accounting, 1972 Master of Science in Accounting, 1973 Juris Doctor, 1976 Senior Partner, Deloitte & Touche LLP (retired) San Francisco, Calif.

Like many of his generation, Al Royse was the first in his family to attend college. The Mandan native was introduced to accounting by former Professor Stu Lundberg, who also convinced Al to become a graduate teaching assistant while he pursued a law degree at UND. While in school, he served two terms in the North Dakota House of Representatives, and was named outstanding freshman legislator during his first term. He was also state chair of the North Dakota College Republicans and president of Sigma Alpha Epsilon fraternity. Al spent 34 years at Deloitte & Touche LLP, many of them in leadership positions. He served as the regional managing partner in charge of Tax Services, first for the Silicon Valley practice, followed by the San Francisco and Northern California practices. Al then was named the Deputy National Managing Partner of Tax, responsible for the Western Region Tax Practice of Deloitte, where it grew to be the largest tax practice in the western United States. From there Al served as the first national partner at Deloitte in charge of Tax Specialization Groups, then as the first national partner in charge of Tax Clients and Markets. Later he served as the U.S. and global partner in charge of Tax Industries. While at the helm of the San Francisco tax practice, it grew by over 400 percent, leading the national firm growth for four straight years and becoming one of the premier tax practices in the country. When Al was in charge of the firm’s Tax Marketplace development group, Deloitte developed its electronic marketing webbased Dbrief series. He also served as the national tax leader in charge of Deloitte’s technology, telecommunications, and media and entertainment practices. During his career, Al served a number of well-known public companies, including Fox and Carskadan, Ala Moana Hawaiian Properties, Globalstar, Inc., EBay, Vodafone, Atari, Sigma Design, 3Com, National Semi-Conductor, ICL-STR, McKesson, and numerous sports franchises in California, including the San Francisco Giants, the San Jose Sharks, and San Francisco 49ers, and the Bay Meadows Race Track. Al is currently vice chair and incoming chair of UND’s Alumni Foundation Board of Directors. He is spearheading a Deloitte accounting leadership fund for UND graduates who worked at Deloitte. A board member of the National American Heart Association and past chair of both the San Francisco Chapter and the Western States Division of the American Heart Association, he chairs his town’s Financial Advisory Council, and is a member of the executive committee of the Peninsula Family Services for Northern California. He is a member of the North Dakota Arts Foundation, and the chair of the newly formed Board of American Cultural Center at the University of Shanghai. Al spent last fall as part of UND’s Executive in Residence Program, teaching at the University of Shanghai for Science and Technology with the UND/USST program. He has two grown children, Jennifer in New York, and Matthew, who lives in San Francisco and is a tax specialist at Deloitte.

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Terri Schwan Bachelor of Accountancy, 1996 Director of Internal Audit, Microsoft International Redmond, Wash.

Terri Schwan is passionate about traveling, which is perfect given her role at Microsoft as Director of Internal Audit, responsible for Microsoft International, with 112 international subsidiaries plus North America. To support these efforts, Terri manages a global team with locations in Dublin, Ireland, Singapore and Redmond, Wash. Always looking for new challenges, Terri decided to go to college after being a stay-at-home mom for 15 years with four children. After graduating from UND in 1996 with a Bachelor of Accountancy, Terri moved to Seattle, where she began working for a couple of startup firms: first, Media Passage, managing the accounts payable department; and second, American Passage, managing overall operations. Terri earned her CPA while working for American Passage in 1998. The CFO from Media Passage joined Microsoft and recruited her in 1999 to manage financial operations for online advertising at MSN. This was her introduction to international business. During her three years in that role, she supported operations in 40 countries. In 2002, Terri moved to the Worldwide Services organization with roles in both worldwide accounting and financial planning and analysis. After three years, her next move within Microsoft took her to the Global R&D organization where she supported the Chief Strategy Officer and his organization, including the Senior Vice President of Research and the Vice President of Trustworthy Computing. She was promoted to Director of Global R&D Finance, and managed finance teams in Israel, England, China, India, Japan and Wash. In late 2010 she moved to her current position with Microsoft Internal Audit. Volunteering is a priority for Terri, both on the job and outside of work. She is part of the Finance Diversity Leadership Team at Microsoft, where she chaired the retention committee and established a Finance Mentoring Ring program to support diverse finance talent. She also participates in MBA and undergraduate recruiting, and works with the Finance Rotation Program for undergraduate finance recruits. She is a member of the Work Health Index Task Force, where she started a Manager Networking Ring program to promote management excellence and best practice sharing. Terri also works with the annual giving campaign within Microsoft, which in 2011 raised more than $100 million for distribution to more than 18,000 community organizations in the U.S. and around the world. Outside of work, Terri volunteers at St. Martin’s homeless shelter in Seattle and the local Humane Society. She uses her accounting degree by volunteering in the United Way tax preparation program to help low-income families. She also served on the board of directors for King County Family Services for several years. Combining her passion for traveling and volunteering, Terri and her youngest son went to the Cook Islands to volunteer in a whale research center for three weeks in the summer of 2008, a program offered by the Global Volunteers Organization. When Terri isn’t busy traveling the world, she enjoys running, hiking, golfing, baking, and going to the beach to read and knit. She resides in Redmond, Wash., with her daughter and her Portuguese water dog.

Summer 2012 | The University of North Dakota


Darcy Diederich Bachelor of Accountancy, 2003 Bachelor of Business Administration in Information Systems, 2003 Manager of Financial Forecasting and Planning, Xcel Energy Inc. Minneapolis, Minn.

Darcy has continued to be active at UND after earning her degrees. While working for Deloitte & Touche, LLP from 2003 to 2009, she returned annually to talk to accounting students about the profession and provide her perspective on a career in public accounting. She actively participated in recruiting and hiring UND students. In 2010, Darcy joined the newly formed Department of Accountancy Advisory Board and is currently serving as president. She spoke at the 2010 UND Hultberg Lectureship Series. This semester, Darcy is assisting with the pilot program for the Career Advising Mentoring System. A Wahpeton, N.D., native, Darcy was intrigued by her mother’s bookkeeping for the family business, a bowling alley and lounge, Terrace Lanes. This led her to choose accounting as a career. She graduated magna cum laude in 2003 and interned at Deloitte & Touche. She began her career in 2004 in the audit and enterprise risk group. Darcy served and advised many clients on topics including Securities and Exchange Commission (SEC) filings, internal controls, and technical accounting matters. She led and managed audits, which included the planning, budgeting, reporting, and supervision of engagement teams. She traveled to client locations in more than 20 states, including her favorite, Hawaii. She spent more than six years at Deloitte, focusing on the public utility industry. In 2009, she joined Xcel Energy Inc. as a financial reporting consultant, preparing financial statements, footnotes, and schedules in external and SEC reports. Darcy was promoted to manager of financial controls and reporting in 2010 and assumed an oversight role in external reporting and managed Xcel’s processes and internal controls. This April, she accepted the position as Manager of Financial Forecasting and Planning. She and her significant other, Jason, enjoy traveling, spending time with family and friends in North Dakota and Iowa, attending Twins games, and boating.

Alumni Updates Randy Hatzenbuhler, 1985

My wife Laurie and I enjoy getting back to the UND campus two or three times a year. Our two children, Gina Huck and Jordan Hatzenbuhler, also graduated with accounting degrees from UND. I have been in Medora with the Theodore Roosevelt Medora Foundation since 1988 and have had the good fortune to be part of nice projects in the Badlands. If you’re ever in Medora, stop by and say hello. Ritchie Loerch, 1988

I was recently named regional controller of Fox Sports Florida and Sun Sports networks, the television home for the Miami Heat, Orlando Magic, Miami Marlins, Tampa Bay Rays, Tampa Bay Lightning, and Florida Panthers. Previously I was senior director of business operations at Comcast Sports Southeast, and a finance manager for Fox Cable Networks and Fox Sports South. I live in South Florida. Teresa Fiedler, 2003

In November 2011, I started my new tax manager position with Eide Bailly as a member of their Wealth Transition Services Team. In January 2012, my husband (Blake Fiedler, August 2003 Aerospace graduate) and my two sons (Jacob, 2-1/2 years old, and Eli, 1Alumni year old) moved with me from Minnesota to Colorado for my position with Eide Bailly. 10 Department of Accountancy Magazine

David Enger Bachelor of Accountancy, 2002 Bachelor of Business Administration in Financial Management, 2002 Controller, Mayville State University, Mayville, ND Hillsboro, ND

David’s goal is to be remembered as a one-of-a-kind accountant. He’s attended 10 Pearl Jam concerts, does yoga weekly, and has an ability to relate nearly any conversation to a Seinfeld episode. One of the proudest moments of his life is when he was told that his sense of humor is similar to Bob Newhart, the only accountant-turned-comedian to win an Album of the Year Grammy. David grew up on the family farm near Hillsboro, N.D., and enjoys spending free time there. At UND, he was a member of Beta Alpha Psi, Accounting Club, and Campus Crusade for Christ. He attended nearly every hockey, football, and basketball game. After graduation, David accepted a position with RSM McGladrey, Inc., in Minneapolis, where he worked in the tax services division for five years. He prepared and reviewed individual, corporate, and partnership tax returns. He also assisted in financial statement audits, a Sarbanes Oxley project, and a securities litigation claims project. Golf is David’s favorite pastime. He has won three golf course club championships, and serves on the board of directors at the golf course in Hillsboro. A round of golf in 2007 opened the door to a new career opportunity: he was playing with a stranger who turned out to be the owner of a small CPA firm. Despite beating the owner of Henry Woods, Ltd., by about 40 strokes, David was still offered a job with the firm, where he audited church financial statements for a year. If anyone tells David that golf is a waste of time or money, he always brings up this story. In 2008, David moved back to North Dakota and accepted a position as controller at Mayville State University. He ensures that the university has sound accounting practices, plans and executes a $20 million budget, prepares financial statements, and works with departments. He also serves on the Mayville State University Foundation finance committee. David enjoys researching and investing in stocks, is a CNBC junkie, and serves as treasurer for his church. He is also mentoring a UND accounting student.

Brian VerDouw, 2005

I work for National Information Solutions Cooperative (NISC) in Mandan, N.D. We provide software solutions for primarily electric and telephone cooperatives throughout the country and I am a project manager working with our accounting software solution. I live in Bismarck with my wife of nearly five years, Darcy (UND 2005), and our children: Madeline (3) and Charlie (10 months). Gina Huck, 2006

I graduated from UND in December 2006 and received my CPA in February 2007. I work at National Information Solutions Cooperative (NISC) in Mandan, N.D. I am happy to live and work in my hometown. My husband, Tyler (also a UND grad), and I love to be active and enjoy going to the lake and Medora in the summers. Jonathan Reed, 2009

I graduated from UND in December 2009 with a Bachelor of Accountancy. After spending some time in North Dakota, I moved to Denver in 2010, and married my wife Hannah in October 2011. I work in accounting in the oil & gas industry, and write about basketball or travel in my free time. Summer 2012 | The University of North Dakota


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in at the Not many interns get involved in a corporate acquisition. Even fewer prepare the bank documents. Or have an assistant. Jake Miller is the exception. During a 15-month internship with NorthStar Telecom (now BeMobile) and GF Wireless in Grand Forks, the West Fargo native was in at the ground level when NorthStar Telecom was approached by Verizon with an offer to purchase 37 Pro Cellular stores in Minnesota, Iowa, and Wisconsin. Miller helped check financial information from Pro Cellular, forecast profits, and prepared a pro forma report for the bank loan. “Completing the pro forma project was rewarding,” Miller said. “I was satisfied with the way it was received and when the loan was approved.” One memorable part of the internship was a four-day trip with the owner and controller of NorthStar. The three visited each of the 37 stores to do due diligence and assess each store’s culture and employees. “The trip was a great experience,” Miller said. “It gave me insight into the different analyses a business owner looks at when approaching an acquisition like this.” After the acquisition was complete, he was assigned to travel to La Crosse, Wis., to meet with new co-workers and begin to instill NorthStar’s culture. Miller graduated with an accountancy degree in December 2011, and is now head of financial analytics for BeMobile. He does payroll, receivables, and reporting. “We went from 37 stores and 40 to 50 employees to 44 stores and more than 230 employees,” Miller said. “It’s been fun to watch it grow.” The internship wasn’t easy: In addition to job duties, Miller attended classes and finished his degree during the internship. “I had a lot of responsibility for someone still in college,” Miller said, adding that at the beginning of the internship, he did a lot of mundane work. He worked early, late, on weekends, did his schoolwork, and still managed to attend hockey games and spend time with friends. “UND’s reputation helped me obtain the internship,” Miller said. “The internship program is phenomenal. And the accountancy program is top notch.” Not every school, Miller says, can persuade employees of Deloitte and other large firms to drive for hours just to talk to an accountancy class. Professors are tough, he said. But their work helps students achieve some of the best CPA exam pass rates in the nation. Miller will take the first portion of the CPA exam in May. And he will continue with BeMobile. “I continue to grow every day,” he said.



Jessica St. Marie Senior Accountancy major with minors in psychology and economics Zumbrota, Minn.

Robin Hutchinson Junior Accountancy major Detroit Lakes, Minn.

Growing up across from a course in Detroit Lakes, Robin has golfed all her life. After her high school team took first place in the state, she was recruited by UND. She liked the size and look of the campus, and knew that UND had a good business school. Robin had always enjoyed anything involving business or math. And after visiting with Accountancy chair Steve Carlson, she knew UND had a great program. “It’s a hard program, but worth it,” Robin said. “You can do a lot with accounting, and are virtually guaranteed a job.” Balancing varsity golf with an accounting major can be difficult. “The professors are accommodating with sports,” she said. “They will work with you.” She likes the smaller classes in accounting, which generally have around 30 students. Robin also enjoys the friendships and activities of the Accounting Club. After graduation, Robin plans to sit for the CPA exam, and then hopes to find a job in public accounting. She enjoys traveling, spending time with friends, and lake activities in the summer. And Robin will always continue to do what she loves: golf.

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Juggling softball, accounting, and other interests is a challenge, but Jessica is up to it. UND was the first school Jessica visited, and she knew right away she liked it. She also attended a softball camp here. She knew she wanted to major in business, and that UND had a good program. When taking the required beginning business classes, accounting really clicked with the Zumbrota native. A mentor told Jessica she had a bright future in accounting, and she took the advice. As a softball player who is often traveling for games, Jessica says it can be difficult to balance a varsity sport with academics. “I talk to my professors a lot and develop good relationships with them,” she said. “I give them my schedule, am proactive, and try to get a lot of assignments done before I leave. I also communicate with my coach, who is awesome about academics.” Being organized is a must, especially since Jessica has two minors, psychology and economics. She plans to intern this summer with Cargill, one of the largest privately held corporations in the United States. It is based in Minnetonka, and UND alum Greg Page is the president and CEO. She plans to take the CPA exam right after graduation, and hopes to work in Minneapolis/St. Paul. In her free time, Jessica likes to work, shop, and spend time with friends. She enjoyed working at Al’s Grill last semester. “I like to work,” she said. “I want to make money and be self-reliant.”

student organizations

B e ta Alpha P si a n d A cc o u nting C L u b Beta Alpha Psi and Accounting Club have sponsored a number of events during the last academic year. Some of these events include: • Hosting Eide Bailly and Clifton Larson Allen for resume review days. • Brady Martz held an open house for all accounting majors as a networking opportunity. • Deloitte and PricewaterhouseCoopers made classroom visits to talk about accounting career paths. • PricewaterhouseCoopers and Macy’s hosted a dress for success style show. • BAP students cleaned up the morning after the annual French Fry Feed at University Park. • As always, Accounting Club’s annual Bowling Social with recruiters was highly successful. • Mike Hendrickson, retired Price Waterhouse partner, was on campus to talk about ethics and the accounting profession.

• Patrick Kuhse was on campus for the Olafson Ethics Seminar to talk with students about the need to have a strong ethical compass in business. • The annual field trip to Minneapolis, along with the alumni social, was a great success with visits to PricewaterhouseCoopers and Summit Brewery. • Participation in the Eller Ethics Case Competition held at the University of Arizona. • Participation in the Deloitte Audit Case Competition held in Minneapolis. • Representatives from Brady Martz, Deloitte, Eide Bailly, and PricewaterhouseCoopers were on campus as part of a panel presentation that addressed what new hires need to know their first year on the job.

dress fo r

su ccess

Kristin Huus from Macy’s and Rachel Gordon from PricewaterhouseCoopers teamed up to provide an excellent dress for success style show for our students on Sept. 13. Students who had previously interned with PricewaterhouseCoopers modeled a variety of outfits – ranging from appropriate to not so appropriate in style and fashion. Both the men and women audience members were enthusiastic as they asked how to choose the appropriate style of Summer 2012 | The University of North Dakota 15 clothing for work.

a case of friendly


Eller Ethics Case Competition

Deloitte Audit Case Competition

Alexis Mattson, Alison Baranick, John Tompkins, and Derek Rood participated in the Eller Ethics Case Competition at the University of Arizona. Their case involved how to handle underwater home mortgages; they performed admirably before being eliminated in the quarterfinals. Alison and John presented the team’s case and received high marks for their professionalism and speaking skills. The judges used the following criteria throughout the competition: • Delivery • Depth of analysis • Persuasiveness • Recommendations that are both ethical and practical in a business context • Responses to questions

During the month of October, Adam Heine, Ashley Sundre, Chelsey Enderle, and Andy Vuong participated in the 2nd Annual Minneapolis Audit Case Competition sponsored by Deloitte. During the competition, each team was assigned a different real-world business issue. The team researched the issue, performed an analysis, and reached conclusions. At the competition, each team presented their results to a panel of judges and participated in a question and answer segment. Minimal advice was available to the team from a Deloitte representative and a UND faculty member.

Students involved in the competition were also involved in team building exercises and leadership training. This has been a tremendous experience for our students and we hope to participate again next year.

The competition required a significant commitment from each student. Team members unanimously said the competition stretched them and was a great learning opportunity. UND was one of five schools invited to the Minneapolis competition. The winning team advanced to the Central Region Case Competition (Chicago, Ill.), with a chance to participate in the National Audit Case Competition (Scottsdale, Ariz.).

Deloitte Audit Case Competition Participants (L to R): Adam Heine, Ashley Sundre, Chelsey Enderle, and Andy Vuong

16 Department of Accountancy Alumni Magazine

Elijah Watts Sells Award

Meinhardt Bader Memorial Endowment

In the last 26 years, UND accountancy graduates have earned the prestigious Elijah Watts Sells Award nine times. Created in 1923, the award annually recognizes the top 10 cumulative CPA exam scores nationwide. About 75,000 to 100,000 people sit for the CPA exam each year. Finishing in the top 10 is truly an outstanding achievement and indicative of the high-quality alumni we produce. Name

Test Taken

High School

Steve Opdahl

Spring 1986

Fargo South, N.D.

Dave Eberly

Spring 1986

Minot, N.D.

Brenda Zent

Spring 1987

Mott, N.D.

John Schell

Spring 1989

Minot, N.D.

Jeff Kersten

Spring 1990

Newburg, N.D.

Kory Schimke

Fall 1990

Harvey, N.D.

Melissa Derrig

Fall 1993

Fargo North, N.D.

Patricia Kalil Margarit

Fall 1993

Williston, N.D.

Chris Rohrich

Spring 2004

Fargo South, N.D.

Established by his son and daughter-in-law, the Meinhardt Bader Memorial Endowment provides one or more scholarships for students who meet the requirements for a general accounting scholarship. New Leipzig, N.D. native Meinhardt (Mike) Bader graduated from UND in 1951, and joined the U.S. Air Force until 1971. He served in the Korean Conflict and was a pilot in the Vietnam War where he earned the Distinguished Flying Cross. He returned to UND after completing his military career and began working on a Master of Accountancy degree. He also worked as a civilian internal auditor at the Grand Forks Air Force Base. The legendary department chair, R.D. Koppenhaver, asked if Mike would like to try teaching, and he was hired full time after he earned his master’s degree in 1972. He earned his CPA certificate in 1973. Mike was interested in data processing and computers, and taught FORTRAN and COBOL programming. With up to six two-hour courses and 30 to 50 students in each class, he spent much of his free time helping students. Although students were intimidated by his military bearing, Mike always received high student evaluations.

CPA Exam Scholarships Awards

R. D. Koppenhaver R. D. Koppenhaver R. D. Koppenhaver Eldon Reinke Brent G. Hovdestad United States Seamless Inc. Drees, Riskey, & Vallager Voller, Lee, Suess & Associates Robert N. Spolum Don Bostrom and Mike Bader Memorial Becker Professional Education Scholarship for Success


Reid Hinderks Dean Karel Yucong Zhang Carly Prescott Alex Schanilec Alicia Dahlsad Laura Geir Remington Zacher Aletha Orwick Sam Hager Yucong Zhang

He initiated a Lotus 1-2-3 course, which was the precursor to Excel, and taught both students and faculty how to use the spreadsheet program. It was one of the first such courses in the nation. His work so impressed an accreditation team that they recommended he be tenured despite the lack of a doctoral degree. Mike retired in 1991. He enjoyed fishing and playing golf during retirement, and was an avid supporter of UND athletics. He and his wife, Delores, had two sons, Mike Jr. and Keith. Mike passed away in August 2011 at age 82.

Summer 2012 | The University of North Dakota


2011-2012 Accountancy

Fall 2011

$26,10 0 in scho l arships

Scholarship Recipients

Clifford Anderson Acct 200/201 Scholarships

Jacob McConkey Kelsie Leintz Aaron Lundquist

Bernt Anderson Memorial Scholarship

Lauren Carew

Neil J. Wells Memorial Scholarship

Tom Brown

Stan and Dorothy Hoistad Scholarship

Alexis Mattson

Leonard and Carmel Cherlet Scholarship

Chase McGrane

Lori and Mike Hendrickson Scholarship

Amy Lund

Eldon Reinke Memorial Scholarship

Amanda Lipp

Bob and Joan Bender Scholarship

Derek Rood

Floyd B. Case Scholarship

Malee Homsombath

Emil and Audrey Stoltz Scholarship

Malee Homsombath

18 Department of Accountancy Alumni Magazine

Ludwik Kulas Scholarships

Adam Heine John Weber

Ernest Lindstrom Scholarship

Corbin Johnson

Donald Bertheuson Memorial Scholarship

Tom Brown

Ochoco Lumber/Bruce Daucsavage Scholarship

Jill Laturnus

DuWayne Wacker Memorial Scholarship

Madalyn Kent

Rodney Medalen Scholarship

Ashley Sundre

Mary and Art Loyland Scholarship

Benjamin Wilson

Glen McDaniel Scholarships

Kathryn Fristad Brittany Kuntz Lee Rensch Molly McClurg Aletha Orwick Laura Knox

Robert Dosch awards Madalyn Kent a scholarship at the Accountancy Scholarship Banquet.

$ 2 2 ,5 0 0 in scho l arships Spring 2012

Brady Martz Scholarships

PricewaterhouseCoopers Scholarships

Laura Geir Madalyn Kent

Ashley Sundre John Weber Spencer Wilts

Clifford Anderson Acct 200/201 Scholarships

Kristen Canham Nathan Rich

Eide Bailly Scholarships

Megan Kelly Joshua Parks

Deloitte Scholarships

Adam Heine Reid Hinderks Paige Woods

Baker Tilly Scholarships

KPMG Scholarship

John C. Berg Scholarships

Andy Vuong Malee Homsombath

Alicia Dahlsad

Wade Berg David Thunderhawk

Richard J. Peters Scholarship

Kari Strom

spotlight Clifford Anderson Acct 200/201 Scholarship Recipients Clifford Anderson graduated from UND in 1926. He worked for many years in the transportation industry as a CPA for Greyhound. Clifford received the Sioux Award in 1980. His personal qualities and success as a businessman led to his being recognized as “a very quiet and modest man who accomplished a great deal.” Clifford passed away in December of 1987. We are blessed to be able to award scholarships to students whom we hope will follow Mr. Anderson’s example. Nathan Rich

Kristen Canham

John C. Berg Scholarship Recipients John Berg received undergraduate (’75) and graduate (’77) accounting degrees from UND. During a successful career in public accounting as a partner with PricewaterhouseCoopers, John gave generously of his time and financial resources to help many individuals. In John’s memory, his family, colleagues, and friends established the John C. Berg Memorial Accounting Scholarship. We are grateful to be able to award scholarships to students we hope will follow Mr. Berg’s example. David Thunderhawk

wade berg

Summer 2012 | The University of North Dakota



NORTH DAKOTA Accountancy Department Gamble Hall, Room 220 293 Centennial Drive Stop 8097 Grand Forks, ND 58202-8097

Non-Profit Org. U.S. Postage


Permit No. 10 Grand Forks, ND


Student Testimonials What was your most positive experience in the CoBPA? The accounting department does a great job of bringing top firms to campus.

The willingness to help and genuine care the accounting department instructors had for their students outside the classroom.

My most positive experience would be the access UND has given me to potential employers.

Dealing with my accounting professors. They were all very helpful and knowledgeable.

The accounting faculty and getting a job. Working with the accounting professors, they are a very good group of people. The accounting professors are very approachable and caring. 20 Department of Accountancy Alumni Magazine

Accountancy Department Magazine  

Summer 2012

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