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Department of Accounting & Business Faculty


Dr. Wendy E. Hoffman graduated from St. Joseph University in Philadelphia with a Bachelor’s of Science in management and marketing; she earned her M.B.A. with a finance track at Drexel University and her Doctorate in Higher Education Management at the Institute of Higher Education at the University of Georgia.  For over fifteen years, Dr. Hoffman has been a business administration faculty member at the undergraduate and graduate levels with special interest in marketing, finance, and management.  She enjoys the challenge of bringing practical business exposure to students in the academic setting and supporting their development of professional skills.  Dr. Hoffman spent thirteen years in sales and finance in the telecommunications industry before re-directing her career to higher education.

Jennifer L. Lutz received her B.A. in Accounting from Illinois Wesleyan University in 1991 and a Master of Accounting Science from the University of Illinois at Urbana-Champaign in 1996. Professor Lutz was an accountant with the investment banking firm of Griffin, Kubik, Stephens & Thompson Inc. in Chicago from 1991-1994. After completing graduate school, Professor Lutz worked with the nonprofit ministry InterVarsity Christian Fellowship from 1996-1999. She served one year as the Housing & Meals Manager for the Urbana® Convention in Urbana, Illinois and then two years as an accountant in Madison, Wisconsin. Professor Lutz came to Manchester University in the fall of 1999. She is a certified management accountant, a member of the Institute of Management Accountants, and a member of the American Accounting Association. She teaches a variety of courses in accounting, personal finance, and computer applications. She has a special interest in introductory and managerial accounting.

Joe Messer received his Bachelor of Science in Horticulture from Purdue University in 1982 and a Master’s in Management from the Krannert School of Management, Purdue University in 1993. Professor Messer spent the first 12 years of his business career working for the Dutch seed breeding firm Sluis and Groot, rising to the position of President. He then entered the orthopaedic industry with a Directorship at DePuy and a Vice President’s position at Paragon Medical. In 1999 he was hired as President of Daehnfeldt Inc., the U.S. division of a Danish seed breeding firm. Most recently Professor Messer was President of DVO Extremity Solutions, an orthopaedics firm that focused on designing products for the upper extremity. He will teach a variety of courses in business, personal finance, and computer applications. He has a special interest in entrepreneurship.

Timothy Ogden received a B.A. in 1987 from Manchester University and an M.B.A. in 1989 from the Peter F. Drucker and Masatoshi Ito Graduate School of Management at the Claremont Graduate University in southern California. In 1996 he received the Doctor of Jurisprudence, summa cum laude, from Indiana University. Professor Ogden joined the faculty at Manchester University in 1990 and left in 1996 for a short time to practice law with a firm in Indianapolis concentrating in complex business litigation. After returning to Manchester, he practiced law part-time until 2009. He is chair of the department and teaches courses in business law, marketing, and management.

Franklin Olive joined the faculty at Manchester University in the fall of 1999 after teaching for nearly 20 years in New England and at the University of Maryland. Professor Olive has earned bachelor's and master's degrees in both Education and Business Administration. He is also a certified public accountant. Prior to beginning his University teaching career, he served as an officer in the U.S. Navy and later worked as a budget analyst at the University of Maryland and as a budget/financial analyst at the American Chemical Society in Washington, DC. He has maintained a private accounting practice and has also served as a financial consultant and trainer for various companies in New England, including 3Com, Banyan Systems, and Galileo Corporation. Professor Olive enjoys teaching a variety of courses in both accounting and finance. He has special interests in financial accounting, accounting for nonprofit entities and managerial finance.

Brad Pyrah received his B.S. in Accounting from Brigham Young University in 1982 and a Master's of Accounting and a Juris Doctorate from Brigham Young University in 1986. Professor Pyrah practiced public accounting with Squire and Co. in Orem, Utah for 10 years. He also practiced law for a short time. Professor Pyrah came to Manchester University in 1995. He is a certified public accountant and a member of the Utah Bar Association. He teaches courses in the areas of business law and taxation.

Jennifer Simmers received a Bachelor of Arts in Accounting from Manchester University in 1994 and a Master’s in Business Administration from Indiana University in 1999. She worked at a local public accounting firm for 2 years upon graduation from Manchester and a regional firm for 1 year after that. In 1997, she joined Lincoln National Corporation where she held various positions in the statutory reporting and investment accounting areas of the company. She began work at Aon Corporation in 2002 where she worked in the financial reporting department, focusing on controls over cash and the financial statements for one of Aon’s workers’ compensation underwriters. Professor Simmers teaches introductory accounting, finance and information systems. She has specific interests in introductory accounting, accounting systems and investments.

Heather Twomey received her Bachelor of Arts in Accounting in 1996 and a Master's of Accountancy in 1997 from Manchester University. After graduation, Professor Twomey worked as an auditor for Ernst and Young LLP and spent a significant amount of time working with a Fortune 500 company. Professor Twomey returned to Manchester in the fall of 2000. She is a Certified Public Accountant and teaches courses in the areas of financial accounting, auditing and computer applications.


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