ROBERT HUTCHINSON
School of Business and Economics, Michigan Technological University
Office Phone: 906-487-2140 ▫ Fax: 906-487-2944
E-mail: rhutchin@mtu.edu
EDUCATION
University of Toledo
Magna Cum Laude; December 2007
Ph.D. in Manufacturing Management and Engineering; Concentration in Manufacturing Cost Accounting
Dissertation: “The Impact of Time-Based Accounting on Manufacturing Performance”
University of Notre Dame
Cum Laude; May 2003
Masters of Business Administration; Concentrations in Manufacturing Management and Accounting
Duquesne University
Magna Cum Laude; May 1998
Bachelor of Science in Business Administration; Concentration in Accounting and Integrated Honors Program
ACADEMIC POSITIONS HELD
Michigan Technological University
September 2014 - Present
Associate Professor and Director of the Master of Science in Accounting Program
Courses taught:
 ACC 3500 Managerial/Cost Accounting I
 ACC 5300 Financial Reporting & Control
University of Detroit Mercy
September 2012 – August 2014
Associate Professor and Accounting Discipline Coordinator
Courses taught:
 ACC 331/332 Cost Accounting I & II
 ACC 510 Financial Accounting (MBA)
 ACC 520 Managerial Accounting (MBA)
 ACC 542 Strategic Cost Analysis (MBA)
 ACC 552 Corporate Fraud Detection and Prevention (Accounting Graduate Certificate)
University of Detroit Mercy
September 2009 – August 2012
Assistant Professor of Accounting
Courses taught:
 ACC 201/202 Intro to Financial/Managerial Accounting
 ACC 331/332 Cost Accounting I & II
 ACC 520 Managerial Accounting (MBA)
 MBA 520 Corporate Finance (Global EMBA at Fu Jen Catholic University, Taipei, Taiwan)
Oakland University
August 2007 – August 2009
Assistant Professor of Accounting
Courses taught:
 210 Managerial/Cost Accounting
 512 Managerial/Cost Accounting (MBA)
 320 Managerial/Cost Accounting II (Accounting/Finance Core)
 620 Cost Management (MBA & MAcc)
Ohio Northern University
January 2006 – August 2007
Visiting Instructor of Accounting
Courses taught:
 201 Principles of Accounting
 311/312 Auditing I & II
 320 Accounting Information Systems
 410 International Accounting
University of Toledo
August 2003 – Dec 2006
Graduate Assistant
Courses taught:
 BUAD 2080 Global Environment & Business
 PSLS 3080 Purchasing & Business Relationship Management
 OPMT 3310 Service Operations Management
ROBERT HUTCHINSON
School of Business and Economics, Michigan Technological University
Office Phone: 906-487-2140 ▫ Fax: 906-487-2944
E-mail: rhutchin@mtu.edu
SCHOLARSHIP
Published Manuscripts
“Cost Accounting and Simulation: Towards a Post-Structuralist Understanding”, Advances in Management
Accounting, Vol. 22 (2013)
“Death and Taxes: Auto Dealers Face Their Final Reckoning”, International Journal of Business and Social
Research, with Joseph Pia, Vol. 2, No. 5 (2012)
“Quantifying the Impact of Cost Accounting System Design on Manufacturing Performance: A Simulation Approach”,
Advances in Management Accounting, Vol.18 (2010)
“A Conceptual Framework for Prototyping Outsourcing in New Product Development: A Knowledge-Based View”,
Journal of Manufacturing Technology Management, Vol. 21, No. 5 (2010) with Ying Liao and Kun Liao
“Zen Accounting: How Japanese Management Accounting Practice Supports Lean Management”, Management
Accounting Quarterly, with Kun Liao, Vol. 11, No. 1 (2009)
“Knowledge and Control: A Marxian Perspective on the Productivity Paradox of Information Technology”, Rethinking
Marxism, Vol. 20, No. 2 (2008)
“Linking Manufacturing Strategy to Product Cost: Towards Time-Based Accounting”, Management Accounting
Quarterly, Vol. 9, No. 1, pp. 31-42 (recipient of the “William M. Lybrand Award for Outstanding Article of the
Year in 2007” at the Institute of Management Accountants’ National Convention in Tampa, FL, June 2008)
“International Transfer Pricing and Income Shifting: Implications for the Multinational Manufacturing Firm and for
Research”, Journal of Midwest International Business Research, Vol. XX, No. 1 (Spring), 2006
Published Proceedings
“The Influence of External Factors on Earnings Manipulations: A Japanese Study”, Proceedings of the Decision
Sciences Institute Annual Meeting: Accounting Track, November 2013
“Illuminating the Shadow Economy: An Exploratory Study of Tax Evasion Predictors”, Proceedings of the Decision
Sciences Institute Annual Meeting: Accounting Track, November 2012
“Death and Taxes: Auto Retailers Prepare for the Phase-Out of LIFO Inventory Accounting and Corresponding Tax
Liability”, Proceedings of the Decision Sciences Institute Annual Meeting: Accounting Track, November 2011
"Cost Accounting and Simulation: A Post-Structuralist Perspective", Proceedings of the Decision Sciences Institute
Annual Meeting: Accounting Track, November 2011
“Defining Lean Accounting: Understanding the Impact of Cost Accounting System Design on Lean Management”,
Proceedings of the Decision Sciences Institute Annual Meeting: Accounting Track, November 2008
“Linking Manufacturing Strategy to Product Cost: A Time-Based Context”, Proceedings of the Decision Sciences
Institute Annual Meeting: Accounting Track, November 2007
“Enterprise Resource Planning Systems and Tobin’s q: Quantifying Investment Success through Wernerfelt’s
Resource-Based View of the Firm”, Proceedings of the Decision Sciences Institute Annual Meeting: Accounting
Track, November 2006
“The Effects of Managerial Accounting Systems on the Long-Term Success of Time-Based Manufacturing
Practices”, Proceedings of the Decision Sciences Institute Annual Meeting: Accounting Track, November 2005
Professional Presentations
“Defining Lean Accounting” presented to the American Production and Inventory Control Society’s Toledo chapter
on March 11, 2008 at the University of Toledo
ROBERT HUTCHINSON
School of Business and Economics, Michigan Technological University
Office Phone: 906-487-2140 ▫ Fax: 906-487-2944
E-mail: rhutchin@mtu.edu
SERVICE
Service to Michigan Technological University
Director of the Master of Science in Accounting Program
Service to the University of Detroit Mercy
Chair of College of Business Faculty Assembly
2014-Present
2013-2014
2011-2012
Chair of Accounting Search Committee
2008-2009
Finance Search Committee
Undergraduate and Graduate Curriculum Standards Committee
2009-2010
Finance Search Committee
Decision Sciences Search Committee
Dean’s Search Committee
2009-2010
2009-2010
2009-2010
Strategic Planning Committee
2010-2010
Accounting Search Committee
2010-2011
Decision Sciences Search Committee
Accounting Search Committee
2010-2011
2011-2012
Service to the Accounting Profession
Institute of Managerial Accountants
 Recipient of 2008 William M. Lybrand Award
Decision Sciences Institute
 Annual reviewer for accounting track
 Served as Accounting Track Chair for 2012 Annual Meeting
 Served as Accounting Track Chair for 2010 Annual Meeting
 Served as Accounting Track Chair for 2011 International Meeting
Beta Alpha Psi National Accounting Fraternity
 Held various positions of leadership at Duquesne University chapter
 Presented research paper to UDM chapter
Advances in Management Accounting
 Editorial Review Board 2014- Present
 Reviewer 2010 - Present
INDUSTRY EXPERIENCE
Owens Corning
Senior Operations Auditor; Toledo, Ohio
October 2000 - April 2002
Responsibilities: planned and executed a wide-range of financial and operational audits and Six Sigma project
reviews across strategic business units and worldwide operations, presenting recommendations to top level
management
Accomplishments:
 Performed contract review of Advanced Glassfiber Yarns, LLC (joint-venture with Groupe Porcher) saving
more than $250K annually in misallocated manufacturing operations charges to Owens-Corning’s
Automotive Systems Business
 Designed and implemented SAP audit program utilized by Shared Services Center immediately following
Chapter 11 filing ensuring compliance with federal bankruptcy laws and stopping nearly $500K in illegal
vendor payments
 Planned and supervised audits of newly acquired materials distribution centers improving operational
controls and profitability of the strategic business unit and reducing product shrinkage expense by nearly
$1.6M annually
 Developed and maintained SAP training module used by audit staff to improve skills in the Inventory Audit
Program
 Improved controls of Precious Metals Audit Program with Corporate Security and Operations Accounting
ROBERT HUTCHINSON
School of Business and Economics, Michigan Technological University
Office Phone: 906-487-2140 ▫ Fax: 906-487-2944
E-mail: rhutchin@mtu.edu
PPG Industries
Cost Analyst; Carlisle, Pennsylvania
June 1998 - October 2000
Responsibilities: provided monthly financial and operational analyses, including product and target costing,
operations planning, profitability analysis, financial forecasting and evaluation of capital expenditure
requests
Accomplishments:
 Managed implementation of WMS and cost systems ensuring accounting accuracy of production and
financial reporting
 Developed cycle count procedures for the Flat Glass and Automotive OEM and ARG strategic business units
utilizing the new WMS, which allowed an overall reduction of the average shipping service times at the plants
by nearly 50%
 Plant representative on multifunctional team for major capital investment of $60M in two robotic glass coating
lines more than doubling the plant’s European automotive glass sales to Fiat and Renault
Comptroller; Carlisle, Pennsylvania
Responsibilities: supervised two cost accountants during the month-end closing process ensuring accurate and
timely submission to corporate accounting groups at General Office, reporting directly to SBU controller
Accomplishments:
 Assumed responsibilities of annual budget development for entire plant during medical leave of incumbent
Financial Auditor; Pittsburgh, Pennsylvania
Responsibilities: executed audits of financial and internal controls, assessing risk and substantiating the reliability of
financial data used by top level business management in operational and strategic decision-making
Accomplishments:
 Selected to work with Corporate Security and top financial management on three special fraud investigations
 Performed internal-control business evaluation and inventory substantiation leading to the successful
acquisition and integration of the North American Industrial and Automotive Coatings business from AkzoNobel
Bayer A.G.
May 1997 - August 1997
Environmental Lobbyist; Leverkusen, Germany
Responsibilities: reviewed, initiated, and ensured accurate communications between European, German and
state governments regarding financial analyses of environmental remediation and conservation programs
Accomplishments:
 Assisted Dr. Wolf Crueger on “Product Life Cycles: from Cradle to Grave” published by the OECD
Westinghouse
April 1996 - May 1997
Tax Intern; Pittsburgh, Pennsylvania
Responsibilities: supported tax department information systems and maintained CCH electronic tax law library
Accomplishments:
 Filed 1996 Federal, State, and Puerto Rican returns for Westinghouse, CBS Corporation, and subsidiaries
LANGUAGES & CULTURAL EXPERIENCES
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Fluent in Hungarian, conversational in German, and learning Spanish from my wife, children, and in-laws
Graduated Deák Ferenc Gimnázium; Szeged, Hungary; June 1994
Taught English at Karolina grade school; Szeged, Hungary, 1993-1994
Lived and worked for extended periods in France, Germany, Holland, Hungary, Romania, and Taiwan