THE RCA INSTITUTE - Key Persons


Larry R. White

Job Titles:
  • Executive Director of the Resource Consumption Accounting
Larry R. White is the Executive Director of the Resource Consumption Accounting (RCA) Institute. His personal mission is to reinvigorate the practice of management accounting to improve manager's optimization decisions about enterprise operations based on a foundation of solid principles and disciplined practice. Larry retired from the U.S. Coast Guard in July 2008 after a 28 year career where he served as Commanding Officer of the service-wide Finance Center, Deputy CFO, Chief of the Office of Financial Systems, Budget Execution Division Chief, and Comptroller of 3 major commands. He was Global Chairman of the Board of the Institute of Management Accountants from 2004-2005 and continues to serve on IMA's Board of Directors. He was one of 15 members of the International Federation of Accountants Professional Accountants in Business committee for 6 years. He has been a member of the Association of Government Accountants Professional Certification Board and a member of the International Public Sector Accounting Standards Board of the International Federation of Accountants. Larry has extensive experience with financial systems, accounting transaction processing, cost management, budgeting, lean and six sigma process improvement, and leadership in the financial management function. He is the co-author of the IMA's Statement of Management Accounting and the Task Force Report on the Conceptual Framework for Managerial Costing and several other SMA's and articles for Strategic Finance magazine. He was the 2021 winner of the Institute of Management Accountant's Lifetime Achievement Award and 2003 winner of the Consortium for Advanced Manufacturing-International's Bonsack Award for "Distinguished Contribution to the Advancement of Cost Management." He also serves on the Editorial Advisory Board of Cost Management magazine and authors a column for AutomationWorld magazine. Larry was a founding member of the RCA Interest Group at CAM-I and was active in all RCA validation and research activities from 2001 until the Interest Group concluded its work in late 2007. He has contributed to numerous publications with the Manufacturing Enterprise Solutions Association (MESA) Metrics Committee.