Larry White


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 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.

Larry earned a bachelors degree from the US Coast Guard Academy, an MBA from Columbia University, and is a Certified Management Accountant, Certified Financial Manager, Certified Public Accountant, Certified Government Financial Manager, and Certified in Strategy and Competitive Analysis.

He can be reached at or 757-288-6082.

About Us

The Management Accounting profession currently lacks the ability to provide managers with relevant and comprehensive information for their decision-making roles. Numerous approaches and techniques serving different objectives, and subject to individual interpretations, lead to inconsistent and unreliable decision support information. Moreover, these approaches are based on contrasting principles and result in conflicting responses to managers’ questions.

The RCA Institute seeks to change that by raising the standard of management accounting knowledge and encouraging sound techniques and practices.

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