Central Pacific Bank (CPB) Executive Vice President and Chief Financial Officer Dayna Matsumoto’s career foundation was laid at the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹. The Shidler College of Business alumna graduated in 2003 with bachelor of business administration degrees in accounting and management. Matsumoto credits ÌÇÐÄVlog¹Ù·½ for equipping her with the valuable experiences needed to succeed in the business world.

“The biggest door that really opened for me during my time at ÌÇÐÄVlog¹Ù·½ was participating in some of the business clubs,” Matsumoto said. “I was in Beta Alpha Psi. I was also in accounting club. And that was a huge thing for opening doors for me. It really helped me build relationships and eventually led to me landing my first full-time job.”

Giving back

Now as a leader in the banking industry, Matsumoto places a high priority on giving back to her alma mater. She works with current students through professional interaction nights, mock interviews, and CPB’s regular internship program, creating a win-win for both the company and the next generation of business leaders. Her belief in the power of a ÌÇÐÄVlog¹Ù·½ education to launch a career remains strong:

“I think ÌÇÐÄVlog¹Ù·½ is really a community, so people view it as not just a place to get your degree, but it’s a community where you develop friendships and fellowship,” she said. “I was really fortunate to have a great education. I hope that the youth today can know it’s possible. Just by getting into ÌÇÐÄVlog¹Ù·½, that opens up so many doors.”

Family lessons

Matsumoto’s professional success is also rooted in a family lesson about the pursuit of education and hard work, values instilled by her father. She recalled the dedication he showed while earning his degree.

“What my dad did, being able to work and have small children and also get his degree, that really taught me about hard work and the value of education,” Mastumoto said. “He sacrificed a lot, went through some very tough years in balancing all of those priorities and obligations. It really showed me that education is really important…and it’s really possible to achieve.”

More than 300 participants from around the world convened at the University of Hawaiʻi at Mānoa for the 9th annual (HARC) from January 3 to 5 at the .

Hosted by the in the Shidler College, the conference featured nine concurrent sessions over three days, during which 410 papers were submitted for consideration; with 237 papers accepted from 363 authors representing 121 universities in 20 countries.

“Over the past nine years, HARC has emerged as one of the top three most respected accounting research conferences globally,” said Hamid Pourjalali, conference co-chair, A. Corbin Distinguished Professor of Accounting and director of the School of Accountancy. “With submissions from more than 676 authors in 2026, the conference brings together leading scholars to exchange ideas, build collaborations, and engage in intellectually rigorous dialogue. Attendees benefit from high-quality presentations and the opportunity to offer thoughtful, constructive feedback.”

Since its inception, HARC attendance and participation have grown tremendously, more than doubling in size. HARC 2027 is scheduled for January 3 to 5 at ÌÇÐÄVlog¹Ù·½ Hilo.

The in the University of Hawaiʻi at Mānoa’s is gaining international recognition for its growing influence in accounting research, highlighted by a steady rise in the .

Over the past decade, the School of Accountancy has moved steadily upward in the highly regarded rankings, climbing from No. 113 to No. 75 worldwide in the area of archival financial accounting research. This sustained momentum is built on the dedication, collaboration and intellectual vitality of its faculty, whose work appears in top peer-reviewed journals. Their insightful research explores how accounting information influences business decisions, investor behavior and public policy.

“Our steady rise in the BYU rankings reflects years of collective dedication to rigorous, high-impact research,” said Hamid Pourjalali, director of the School of Accountancy. “Our faculty are advancing the field of accounting while contributing to the global dialogue that shapes how research informs practice, policy and education.”

The rankings, compiled by the BYU School of Accountancy, are widely regarded as one of the most credible, data-driven measures of research productivity in the discipline. Unlike perception-based systems, BYU’s rankings evaluate verified publications in leading peer-reviewed journals and classify research by topic—such as financial, managerial, auditing and tax—and by methodology, including archival, analytical and experimental approaches. This framework provides a transparent and objective assessment of faculty productivity and institutional strength across the global accounting community.

ÌÇÐÄVlog¹Ù·½ Mānoa now stands among respected peers such as Boston College, the London School of Economics, Purdue University, UC Berkeley and UC Irvine—a reflection of the School of Accountancy’s alignment with Shidler College’s mission to advance thought leadership on a global scale.

For students, this recognition translates to a richer academic experience, where classroom learning is informed by cutting-edge, globally relevant research. The school’s faculty expertise spans areas such as financial reporting, corporate governance, international accounting, taxation and sustainability reporting, preparing graduates to navigate complex business environments and emerging issues in accounting and finance. At the institutional level, the school’s rising profile enhances opportunities for collaboration with leading researchers and universities worldwide.

“We’re proud of how far we’ve come—and even more excited about where we’re headed,” said Pourjalali. “Our progress in the BYU rankings reflects our faculty’s vision and drive to make lasting contributions to accounting scholarship and to prepare future leaders who think critically and globally.”

The state of Hawaiʻi and the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ became the epicenter of global innovation, hosting two high-profile conferences that drew over 1,500 researchers from around the world.

The 8th (HARC) and the 58th (HICSS) brought together some of the brightest minds in accounting and digital technology to exchange ideas, tackle challenges, and push the boundaries of their respective fields.

HARC 2025

From January 3–5, more than 335 participants gathered at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ for HARC. Hosted by the at the , the conference featured 11 sessions over three days. A total of 411 papers were submitted for consideration, with 245 papers accepted and registered for presentation. Additionally, 175 global and national universities were represented among 17 countries.

“In just eight years, HARC has firmly established itself as one of the top three most impactful accounting research conferences globally,” said Hamid Pourjalali, conference chair, A. Don Corbin Distinguished Professor of Accounting and director of the ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ School of Accountancy. “The conference provides a unique platform for scholars worldwide to exchange ideas, build collaborations and contribute to advancing accounting research. With intellectually rigorous presentations and vibrant discussions, HARC fosters a stimulating environment where participants can share insights, receive constructive feedback and further refine their work.”

From its inaugural conference with 168 attendees and 89 accepted papers, the event has more than doubled in size, demonstrating its growing influence and appeal within the academic community. HARC 2026 is scheduled for January 3 to 6 at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹.

HICSS 2025

HICSS, held January 7–10, welcomed over 1,200 researchers, scientists and academics to the Hilton Waikoloa Village. There were 1,516 research papers submitted, and 736 were selected for presentations.

Attendees participated in symposia, workshops and tutorials on topics such as responsible AI, quantum computing, data analytics and governance, information security, and ICT integration in healthcare. These sessions complemented the expansive research papers, which span over 7,500 pages and delve into theoretical, conceptual, and practical dimensions of digital transformation.

“As a leading international forum, HICSS brings together a multidisciplinary community of scientists dedicated to advancing system sciences and their impact on business, government and society,” said Tung Bui, conference chair and Matson Navigation Company Distinguished Professor of Global Business. “From exploring responsible AI to fostering equitable technological solutions, the research and dialogue at this year’s conference reflect the innovation and rigor that define HICSS as a premier platform for advancing system sciences worldwide.”

A highlight of HICSS 2025 was the exploration of the “intelligence horizon” in keynotes by thought leaders from OpenAI and Meta. Discussions centered on advancements in AI and the progression toward artificial general intelligence (AGI), which promise to reshape the global hardware industrial base into collaborative innovation ecosystems, paving the way for the next decade of digital transformation.

HICSS sponsors include the Shidler College of Business, National Security Agency, Association for Information Systems and MyEducator. HICSS 2026 is slated for January 6 to 9 at the Hyatt Regency Maui.

A team of three University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ students won a national government case challenge, and each took home a $1,000 scholarship award.

You-Fan Chai, Manying Huang and Alaina Rhoades spent several months analyzing data for a selected city, which was Denver, Colorado, and developed a “Citizen-Centric Report” for that location.

“It was really surreal winning this competition, and it was a great learning experience,” Chai said. “This competition made us challenge our skills to look for the information we needed regarding Denver, Colorado.”

Chai said the team used Canva and CapCut to help make their report, presentation and video visually appealing.

“We encourage students to participate in competitions like this, not only for the prize, but also to develop themselves through the learning experience,” Chai said.

Hosted by the National Association of Government Accountants (AGA), the illustrated the importance of government accountability and transparency, demonstrated how much data needs to be transformed into information for citizens to consume and raised awareness about exciting careers in government.

The team was advised by ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ Professor Jian Zhou.

“I extend my heartfelt gratitude to Pamela Young from the AGA—Hawaiʻi Chapter for her indispensable support,” Zhou said. “Throughout the AGA Government Finance Case Challenge journey, the students undertook a transformative learning experience characterized by their unwavering commitment and receptiveness to feedback from AGA, Pamela Young and myself. Observing their extraordinary development over the course of this journey has been immensely gratifying. Their outstanding achievements in a nationwide case competition are truly commendable, and I couldn’t be prouder of their success.”

Submissions were judged by a panel of government finance experts, and finalists presented their findings in a team-created video of a mock government meeting. This is the .

(PDF).

A pair of international conferences, organized by the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ , brought together industry leaders and professionals in information technology management and accounting.

“As we celebrate the college’s 75th anniversary, we look forward to continuing our tradition of international excellence,” said Shidler Dean and First Hawaiian Bank Chair of Leadership and Management Vance Roley. “In bringing together academic and industry leaders from around the world, Shidler College demonstrates commitment to nurturing innovation, promoting collaboration, and advancing academic progress.”

HICSS 57

The 57th annual (HICSS), at the Hilton Hawaiian Village from January 3 to 8, hosted more than 1,300 participants representing more than 45 countries. A record breaking 1,620 research papers were submitted and HICSS published 764 peer-reviewed research papers by authors and co-authors addressing a broad range of topics.

“As the conference chair, I am honored to witness the remarkable contributions and discussions that unfold at HICSS; we look forward to seeing the exciting developments that will shape the future of IT,” said Tung Bui, professor of information technology management and Matson Navigation Company Chair of Global Business. “The deployment and impacts of emerging technologies—to include generative AI—dominated many of the debates. Our participants also debated the future of work and burdens of technological changes on marginalized populations and underserved communities.”

Established in 1968, HICSS is the longest-standing working scientific conference in information technology management. HICSS provides an interactive working environment for top scholars from academia and industry experts to exchange ideas in information, computer and system sciences.

Throughout the conference’s history, the number of downloads has grown to more than 4 million, with Google Scholar ranking HICSS as No. 1 in citations. Proceedings from the conference have produced more than 20,000 published papers representing more than 78 countries, 1,000 universities and 6,000 contributing scholars. The 2025 HICSS conference will be held at the Hilton Waikoloa Village, Hawaiʻi Island from January 7 to 10.

Hawaiʻi Accounting Research Conference

More than 320 participants from around the world convened at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ for the 7th annual (HARC) from January 3 to 5. Hosted by the at the Shidler College of Business, the conference featured 10 concurrent sessions over three days, during which 418 papers were submitted for consideration; with 221 papers accepted from 633 authors representing 284 universities in 31 countries.

“Within seven years, HARC is considered among the top three globally renowned and impactful accounting research conferences,” said Hamid Pourjalali, conference co-chair, A. Corbin Distinguished Professor of Accounting and director of the School of Accountancy. “Drawing submissions from over 1,100 authors in 2023, the conference is a forum for exchanging erudite ideas, fostering collaboration and cultivating intellectual connections among accounting researchers. The presentations are characterized by their intellectual rigor, imparting a stimulating experience that allows attendees to contribute meaningful feedback.”

Since inception, HARC conference attendance and participation has grown tremendously, with 168 attendees and acceptance of 89 scholarly papers in 2018, and has more than doubled in size. HARC 2025 is scheduled for January 3 to 5 at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹.

The world’s most promising doctoral students in the field of accounting gathered at the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ for the third annual (HARDI), June 2–20.

Hosted by the , the three-week consortium offered the opportunity for participants to develop and exchange research inquiries; obtain insight into the future of accounting research; discuss, share and develop novel research ideas; prepare research papers; form conferences; and meet with other PhD candidates from top-tier schools.

Only 25 are selected each year through a nomination process from the best accounting programs around the globe. In addition to Shidler students, this past meeting included students from the Massachusetts Institute of Technology Sloan School of Management, University of Wisconsin–Madison, University of Chicago Booth School of Business, University of Oregon, University of Hong Kong, Seoul National University, Copenhagen Business School and the Simon Business School at the University of Rochester.

“The objective of HARDI is to influence the future of accounting research,” said Hamid Pourjalali, conference co-chair, professor of accounting and director of the . “In addition to current research in explaining accounting practices, accounting researchers will help shape the future of accounting practices.”

In addition to the PhD candidates, four of the most influential accounting researchers participated in the event: John Campbell from the University of Georgia, Mark Bradshaw from Boston College, Michelle Hanlon from the Massachusetts Institute of Technology and Clive Lennox from the University of Southern California.

Next year’s HARDI is slated for June 2024, and the ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ hosted is scheduled for January 3–5.

For more information about HARDI, .

It was an exciting day of mock investigations and arrests—complete with body armor and handcuffs—for students who participated in the presented by the Internal Revenue Service Criminal Investigation (IRS:CI) at the in February.

About 40 students got a firsthand look at what it is like for IRS:CI special agents to carry out an investigation—tracking illicit money to the criminal. Many were accounting majors, who came from ÌÇÐÄVlog¹Ù·½ West Oʻahu, , , , and Brigham Young University-Hawaiʻi.

“Citizen Academy was a hands-on experience in which you work with professional IRS:CI special agents,” said Mary Yamut, a Kapiʻolani CC accounting major. “We worked with various cases that they would do on the job, for example, a drug dealer laundering money to finance his assets.”

Who knew that CPAs were running investigations, knocking down doors and hauling criminals off to jail?
—Amy Little

Students were “sworn in” as special agents in the morning and were provided law enforcement gear such as body armor, inert/inoperable training firearms, handcuffs and radios. The students sharpened their forensic accounting skills and interviewed suspects, conducted surveillance and performed document analysis. The day ended when the students solved the crimes and arrested the mock offenders (volunteer faculty and staff members).

“I was really excited to learn about other career opportunities outside the typical office environments I expected for my major,” said Amy Little, a ÌÇÐÄVlog¹Ù·½ West Oʻahu business administration major. “Who knew that CPAs were running investigations, knocking down doors and hauling criminals off to jail? I always thought a job with the IRS would have me stuck at a desk with a mountain of returns to look through, but I was thrilled to see there is more to a career with the IRS than just paperwork.”

IRS:CI field offices have brought Citizen Academy to college and university campuses nationwide for years to provide students a glimpse into the career of an IRS special agent and what a criminal investigation entails. This is believed to be the first time Citizen Academy was held in Hawaiʻi.

“For over 100 years, IRS Criminal Investigation has worked some of the most impactful and complex cases in federal law enforcement,” said Assistant Special Agent in Charge Adam Jobes with the IRS:CI Seattle field office. “We are always looking for the best and the brightest to become the next generation of special agents.”

Little said it was one of the most impactful job-shadow events she had experienced, because it was so hands-on.

“Most of us can only dream of putting our professors in handcuffs after midterms,” she joked, “but at the Citizen Academy event we did just that.”

Read the full story at .
—By Zenaida Serrano Arvman

Bridging the gap between academic accounting research and current professional accounting practices was the focus of an international accounting research conference, hosted for the second consecutive year by the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹. The (HARDI) was held at the by the , June 3–22.

Every year, HARDI sends invitations to a select number of top universities worldwide to nominate one of their PhD students for the institute, and from those, nominated only 25 students are accepted to the program.

“This annual consortium brings together top caliber doctoral students, along with the world’s best accounting researchers for a true meeting of the minds,” said Hamid Pourjalali, conference co-chair, and ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ professor of accounting and director of the School of Accountancy. “In addition to the annual , the HARDI program further elevates Hawaiʻi and the University of Hawaiʻi as a leader in the forefront of accounting research. The connections and professional network cultivated within the HARDI program will endure many years after the conclusion of the conference.”

Participants engaged in a series of workshops and activities in multiple areas, including financial accounting, managerial accounting, auditing, accounting information systems and experimental research in accounting. They learn from top researchers around the world and join a large research network that will play a significant role in their future research. Participants were also expected to develop a workable research idea/proposal that is practice relevant.

Benefitting ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ and Shidler College

Shidler doctoral students in accounting and School of Accountancy faculty members interacted with well-known accounting researchers and a diverse group of students from around the world. Pourjalali also said that the institute will be beneficial to our recruiting efforts, since some students from the institute may decide to apply to Shidler because they are more familiar with Hawaiʻi and the school, increasing ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s chances of hiring excellent future researchers.

The Hawaiʻi Accounting Research Doctoral Institute was formed from the Hawaiʻi Accounting Research Conference, which is held annually in January at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹. Pourjalali is also a co-chair of the conference, and assists in ÌÇÐÄVlog¹Ù·½ systemwide initiatives, including serving on the General Education Curriculum Revisions Team.

—By Marc Arakaki

The state’s lone recipient of a $10,000 national accounting scholarship is a University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ undergraduate student. Haiying Li, a junior accounting major, was named a (PCAOB) scholar for the 2022–23 academic year. These scholarships are awarded to outstanding students who will likely pursue a career as an auditor.

Li was born in China and came to the U.S. in 2012. She struggled to speak English and spent most of her recess time in the classroom studying, while her classmates played outside.

“I’ve always worked hard and believed that the amount of effort I put in is equal to the results I end up with”, Li said. “Knowing that I had to work harder than others, I ignited my inner fire, propelled myself to the top 15% of my graduating class and graduated high school (President Theodore Roosevelt High School) with a semester’s worth of college credits.”

Finding support at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹

Li enrolled at ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ in 2019 and entered the Shidler College of Business in spring 2021. She said her experience at Shidler College has been great. Her advisors and professors constantly encourage and support her.

Going to college does help students develop into mature and independent young adults, but there are mentors and peers who can help you make this transition and get you ready for your career. You are not alone!
—Haiying Li

“One misconception students always have about college is that college is completely independent and they are entirely on their own,” Li said. “Going to college does help students develop into mature and independent young adults, but there are mentors and peers who can help you make this transition and get you ready for your career. You are not alone!”

Aside from her work in the classroom, Li is an executive board member of ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s , the premier international honor society for accounting students. After earning her bachelor’s degree in business administration in accounting, Li hopes to pursue her master’s degree in accounting at Shidler. Her goal is to pass the CPA exam.

“I am honored and grateful to be a recipient of the 2022 PCAOB scholarship,” Li said. “By receiving this scholarship, I will be able to focus on my education without worrying too much about paying tuition and fees.”

Li was nominated for the scholarship by a committee from ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s .

“The School of Accountancy Scholarship Committee was delighted to select Haiying. Her dedication and perseverance to succeed is indeed commendable and the committee felt she was a great nominee for this prestigious scholarship. We are proud that Haiying is the fifth Shidler student to receive this distinction,” Professor and School of Accountancy Director Hamid Pourjalali said.

—By Marc Arakaki

A University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ team of graduate students took home $10,000 as one of two winners in the student division of a national hackathon competition. Their project, CyberCOP (Common Operating Picture), is a virtual reality application designed to support cyber operators in denied, degraded, intermittent or low-bandwidth environments.

PhD student Yoshiki Takagi, and master’s students Michael Rogers and Roderick Tabalba, presented their project to military leaders on May 25 in the final round of “,” hosted by the National Security Innovation Network (NSIN). During electronic or cyber attacks, CyberCOP alerts users and automatically reroutes network traffic based on a modified shortest-path algorithm, optimized for network capacity.

Takagi, Rogers and Tabalba are students in Professor Jason Leigh’s (LAVA). CyberCOP was based on SatWatch—believed to be the first-ever virtual reality application for visualizing satellites orbiting the Earth. SatWatch was the work of LAVA undergraduate National Science Foundation Research Experiences for Undergraduates student, Ryan Theriot, who became a full-time research software engineer at LAVA.

“We were thrilled to be part of this hackathon and to win was a big surprise to us,” Rogers said. “None of us had competed in this type of event before, but luckily, we had the skills and experience from working at LAVA to help us succeed.”

Rogers added, “We would like to give a special thanks to our professors Jason Leigh and Mahdi Belcaid for their support and encouragement throughout the course of the hackathon. We would also like to acknowledge Ryan Theriot for giving us full access to his code for viewing satellites in virtual reality, which allowed us to build a working prototype of our solution in under a week. We will be splitting the money evenly across the team members to continue sharpening our skills in computer science.”

Cyberworld named finalist

Five undergraduate students made up Cyberworld, which was named one of two finalists in the student division of the competition. Cyberworld’s solution focused on gamifying data sets within the Unity platform (development site for various industries across games, animation, automotive, architecture and more) for cybersecurity operators to make them more engaging. This is done through an interactive and informative 3D map with real-time data for quick access in each country and using an avatar.

Cyberworld team members are: Sydnee You, information and computer sciences; Wei Jin Yang, electrical engineering; Tsz Ching Wong, computer engineering; Helen Lin, accounting, finance, management information systems; and William Ng, information and computer sciences.

ÌÇÐÄVlog¹Ù·½â€™s is one of 25 educational institutions that have partnered with NSIN to help build innovators who generate new solutions to national security problems in the U.S. Gloria Choo is NSIN’s inaugural university program director at ÌÇÐÄVlog¹Ù·½.

“Reality Bytes in partnership with ÌÇÐÄVlog¹Ù·½ and several other universities helps identify and support the research talent that our university has,” Choo said. “This is also about building and fostering a community of practice and networks that can solve our real world challenges in the Department of Defense.”

This program is an example of ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s goals of (PDF) and (PDF), two of four goals identified in the (PDF), updated in December 2020.

—By Marc Arakaki

A student’s decade-long quest to become one of the best in big wave surfing is the focus of a new film at the 2021 (HIFF).

Wrenna Delgado is a full-time student, mother to her 5-year old daughter and intern of the non-profit organization Breast Cancer Hawaii. Earlier this year, the junior accounting major was the state’s lone recipient of a $10,000 national scholarship to benefit students toward a career as an auditor. The 32-year-old came to Hawaiʻi from New Jersey when she was 19, hoping to become a professional big wave surfer.

The film Bigger Than Me showcases Delgado’s more than 10 year pursuit in big wave surfing—from Oʻahu’s iconic Waimea Bay, to the cold waters of Mavericks in Northern California, to the ultimate big waves of Peʻahi (Jaws) on Maui. It captures Delgado’s journey as she is confronted by the pressures of carving out a professional sporting life as a woman—without a sponsor—working two jobs to support her dream.

“This film is the honest evolution of the first part of my life. I hope it makes people scoff, laugh, cry, question, but, most of all, reflect on what it means to truly accept yourself,” Delgado said. “It feels surreal to be in a film at HIFF. I am so amazed that this film came to fruition after years of filming. The film being in the HIFF is another level of bewilderment.”

The 53-minute film premiered at HIFF on November 9 at the newly renovated Consolidated Theatres Kahala. It is also available online from November 10-28 at the .

A decade-long process

Delgado said the film’s director, Claire Gorman, contacted her in 2010, through a mutual surf friend, with an idea to follow and film an emerging female big-wave surfer for a winter season.

“At that time there were very few women dedicated to surfing big waves and literally no publicity around it. Claire wanted to show what it was like for females forging a path in the male-dominated sport,” Delgado said.

The initial plan was to film for about a year and then finish the production. However, Delgado said, “life happened and years passed.” Although the production wasn’t yet complete, the pair developed a friendship and both started their own families.

“As my life unfolded, Claire kept collecting little bits and moments of the ride,” Delgado said. “The budget was zero. Everything we did, we did out of dedication to the film.”

Delgado and Gorman stuck to it and eventually finished the film in 2020 and entered it for consideration by HIFF.

“For 10 years, this film has been in the background of my life, sometimes I would be fed up with it, other times I thought it would never reach the public. But overall I felt committed to seeing it through and I am so overwhelmingly grateful that I got to be a part of something like this,” Delgado said.

—By Marc Arakaki

A University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ undergraduate student is the state’s lone recipient of a $10,000 national scholarship to benefit outstanding students who are likely to pursue a career as an auditor. Wrenna Delgado, a junior accounting major, was named a (PCAOB) scholar for the 2021–22 academic year.

After learning she was awarded the scholarship, Delgado was “very surprised at first but after the shock wore off, was extremely grateful and humbled.” She hopes to use her degree toward a future in non-profit accounting.

“I believe that the future will encompass more and more non-profit and corporate partnership, which is why I have an interest in the nuances of non-profit accounting and the real world-applications of corporate responsibility,” Delgado said. “Everyday people in the non-profit sector do meaningful work in their communities. I want to be a facilitator of that hard work to make sure passion, dedication and effort doesn’t get waylaid by underfunding and lack of opportunity.”

Delgado, who lives on Oʻahu’s North Shore, is a full-time student, mother to her 5-year old daughter and intern of the non-profit organization . In 2017, she co-directed the Red Bull Women’s Waimea Bay Championship, the first-ever all-female big wave surfing event. Although swells were never large enough for the event to run, Delgado said many of the women gained sponsorship and notoriety because of the attention surrounding it.

Delgado, who returned to school as a non-traditional student, wanted to give herself the foundation she needed to do the work she wanted to do.

“As a mom/employee/student, I was very nervous about what my experience would be like attending Shidler College of Business. So far I have felt supported and guided through my undergraduate experience,” Delgado said. “I want others out there to know that there are opportunities and support out there to help them reach their goals. Your path is just as important as everyone else’s, we are all on this journey together!”

A committee from ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s nominated Delgado for the scholarship.

Professor and School of Accountancy Director Hamid Pourjalali said, “The School of Accountancy Scholarship Committee selected Wrenna Delgado because of her involvement in school and her dedication to her education and her classmates. In addition, the committee believes that she represents the PCAOB Scholar position well as she has the ability to understand, interpret and explain accounting issues appropriately and effectively. She is a member of Beta Alpha Psi (an international honor society for accounting, finance, and information systems students and professionals) and is poised to become one of our influential alumni in accounting and auditing. Wrenna is the fourth student to receive this prestigious award at the school.”

Delgado’s award is an example of ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s goal of (PDF), one of four goals identified in the (PDF), updated in December 2020.

A team of four undergraduate accounting students from the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ won first place and a $1,000 prize at the in March 2021. They were among 20 teams nationwide to compete in the three-day virtual competition to review data and create an overall business strategy for Pueblo Hospitality Inc., a lodging company that operates hotels across the U.S.

Michelle Yim, Camrie Kubota, Isaiah Lopez and Victoria Kashiwai, students in the ’ , used their data analytic skills to measure the company’s performance, collaborate online to create a video presentation and pitch their business strategy virtually to a panel of CPAs and business professionals who simulated Pueblo’s management team.

“I am looking to pursue a career in professional services and the TrueUp Student Innovation Challenge provided me with a valuable taste of what my future might be,” Kashiwai said. “In addition to the opportunity to learn from and collaborate with my colleagues, this challenge has given me the experience to utilize raw data to measure performance and create proposals to improve a client’s business. I look forward to using the skills that I have learned in my future professional career.”

The Student Innovation Challenge offers college students an opportunity to use their data analytic skills and gain real-world knowledge while competing for prize money. According to ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ alumnus Donny Shimamoto, a member of the judging panel, data analytics is no longer the domain of the IT professional.

“Data analytics should be interpreted in a business context and tied into every organization’s operations and financial performance,” Shimamoto said. “I believe that optimally, accountants will collaborate with other professionals to provide insights to improve a company’s performance, and the Shidler team did a great job of showing how this can be done. As a Shidler alumnus, I’m particularly proud to see this team take first place.”

The competition was made possible through a partnership between the Center for Accounting Transformation, TrueUp and Northern Illinois University. The event is sponsored by the American Institute of CPAs and Crowe.

The team’s success and participation is an example of ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s goal of (PDF) and (PDF), two of four goals identified in the (PDF), updated in December 2020.

Three University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ graduate students from the program took home the top prize in a competition sponsored by the . Chloe Honbo, Denis Mannschatz and Kristine Santaniello, under the mentorship of Associate Professor of Accounting Jenny Teruya, won the . Each team member received a $1,000 scholarship award.

The competition challenged teams to develop a citizen-centric report for the target location of Urbandale, Iowa—a small city of about 40,000 people. Teams analyzed data to create the report, which included a brief description of Urbandale, its accomplishments, financial status and future goals.

Honbo said the team aimed to create a concise, well-formatted report about Urbandale that highlighted the city, while also taking inspiration from past winners. Submissions were judged by a panel of government finance experts.

“The initial reaction I think we all had was disbelief, which was immediately followed by excitement and joy,” Honbo said. “It felt surreal that we had won a national competition and created a winning report about a city that we had never heard about before. We all worked extremely hard, sometimes in periods of four to five hours on Saturdays and Sundays, so winning the competition was relieving and, to some extent, vindicating.”

View the (PDF) and .

“I know the group put in a lot of time on the project and they are some of our top [master’s of accounting] students. So I was not totally surprised, especially once they got into the semifinals,” Teruya said. “I was really happy and excited when I got the email announcing they had won. They are so deserving of the recognition and the $1,000 scholarship.”

Competition amid COVID-19

Santaniello said the competition was impacted by COVID-19 from their final presentation to the scenario presented about Urbandale.

“Two of the main parts of the challenge impacted were: 1) we had to submit a video as (if we were) the city council,” Santaniello said. “Normally, the setting would be a town hall setting. We performed our video through Zoom, just as most events have become online events, and had to behave as if we were taking questions from the towns’ citizens through the online conference. 2) We discussed any future challenges for the town due to COVID-19 restrictions, etc.”

This effort is an example of ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹â€™s goal of (PDF), one of four goals identified in the (PDF), updated in December 2020.

Two student chapters from the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ received top honors for outstanding service to their profession, school and community in June.

The ‘s Accounting Club was presented with the Award of Excellence for Outstanding Student Chapters from the Institute of Management Accountants (IMA), an international association. The accounting club was evaluated in three areas: planning and evaluation, programs and activities and administrative. The chapter will receive an award of $1,000 and a trophy to be presented at the next IMA conference.

To receive the Award of Excellence, student chapters must complete all elements of the program and demonstrate that they have gone above and beyond to promote IMA membership and student programs.

The ’s Eta Sigma Delta (ESD) student chapter was named Chapter of Distinction for the 2019–2020 school year from the International Council of Hotel, Restaurant and Institutional Education. The ESD Chapter of Distinction Award recognizes a leading chapter for their efforts in advancing and upholding its five points of honor: excellence, leadership, creativity, service and ethics.

The ESD honor society for hospitality and tourism was one of three top chapters globally. They earned this distinction by participating in the National Clean-Day event organized by the Rotary Club of East Honolulu, the Hawaiian Humane Society PetBlock Paina and the Hawaii Foodbank’s CANstruction and Senior Food Box Drive.

Matt and Erin Takamine established a $50,000 scholarship for the at the . Their scholarship will benefit undergraduate students who are pursuing a business degree in accounting.

“I was honored to be part of the first cohort of the Oscar and Rosetta Fish Scholarship for Excellence at the Shidler College of Business,” said Matt. “The Fish Scholarship was instrumental in my ability to complete my education and covered 100 percent of my tuition while at Shidler. It also allowed me to travel outside of the U.S. for the first time through the Asia Field Study program.”

Born and raised in Hawaiʻi, the Takamines attended public high schools and ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹. Upon earning their degrees, they both began their careers with .

Erin is currently an audit managing director at the KPMG Honolulu office and also serves on the board of directors of Junior Achievement Hawaii and is active with Women Corporate Directors, the world’s largest membership organization and community of women corporate board directors.

Matt previously served as the senior audit manager at KPMG LLP and is now an executive managing director and captive operations leader at Beecher Carlson, an Atlanta-based large accounts insurance brokerage and risk management advisory company. Matt also serves as the president of the Hawaii Captive Insurance Council.

—By Dolly Omiya

The Accounting Research Center (ARC) at the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹â€™s will be renovated and modernized thanks to a $50,000 KPMG donation.

ARC was originally named in 1980 after a gift from Peat, Marwick, Mitchell & Company (now known as KPMG) and will be renamed the KPMG Center for Accounting Excellence. The center will serve as a multifunctional room for student and professional development activities, including CPA review classes, and as a meeting room for the accounting clubs.

“KPMG is proud to continue its support of the Shidler College of Business,” said Nelson Lau, office managing partner at KPMG. “We believe in investing in young talent who will someday soon contribute their skills to the accounting field. This gift will help to refurbish and update the ARC space so it can continue to be a place for students to learn, study and grow.”

“In addition to KPMG’s support of the ARC room, they continue to support the college and our students,” said Vance Roley, dean of the Shidler College of Business and interim dean of the . “KPMG partners and alumni have served on the Shidler and advisory boards, and served as speakers and mentors for student events. They have been great corporate partners for more than 40 years and we are grateful for their support.”

KPMG also funds the KPMG LLP Scholarship for Accounting Excellence in accounting and sponsors the Outstanding Senior in Accounting at the college’s annual Business Night event. The Honolulu office provides internships to several Shidler students each semester and to date, has employed more than 450 Shidler graduates.

Accounting firm and accounting faculty at the University of Hawaiʻi at ²ÑÄå²Ô´Ç²¹ joined forces to establish a $50,000 endowed scholarship in honor of , former managing partner of Coopers and Lybrand.

Accuity LLP contributed $35,000, with the balance coming from individual donations from accounting faculty. The gift will be used to fund scholarships at the in the Shidler College of Business.

Sylvester’s efforts were instrumental in the creation of the School of Accountancy, where he served as advisory board chair for many years. He and wife Marge also established the Marge Sylvester Scholarship Fund to provide tuition aid for accounting students.

“Manny had the foresight to understand the importance of having a strong accounting program, as well as a supportive accounting community,” says , director of the school. “He played an important role in helping the school expand its accounting program, gain community support, and recruit talented and diverse faculty from the mainland. This scholarship is our way of honoring his legacy at the school.”

More on Manny Sylvester

Sylvester grew up in Kalihi as part of a large family of 14. He learned early on that a good education would be the key to his success. With hard work and determination, Sylvester put himself through Saint Louis High School and ÌÇÐÄVlog¹Ù·½ ²ÑÄå²Ô´Ç²¹ by working part–time at the Piggly Wiggly grocery store. In 1952, he earned a ÌÇÐÄVlog¹Ù·½ accounting degree, joined the military service and received his CPA certification four years later.

Sylvester began his career with the accounting company Baker and Gillette, which later merged with Coopers and Lybrand. In 1978, he became the managing partner of the offices of Coopers and Lybrand in Hawaiʻi.

After working 50 years in the accounting profession and mentoring many, Sylvester retired in 1992 and moved with his wife to Incline Village, a retirement community in Lake Tahoe, which they helped to establish. In 2015, he and his wife returned to Honolulu to be near their family.

at the received a $2 million bequest from the estate of to expand their scholarship in honor of their sons, Thomas and Michael. Both sons unfortunately predeceased their parents due to complications arising from hemophilia.

“Thomas was an outstanding student and leader at the college and an inspiration to many people who knew him,” said , dean of the Shidler College of Business. “Prior to the passing of Mrs. Hee in 2017, the couple wanted to honor their sons by committing their estate to fund The Clifford and Blanche Hee Endowed Scholarship in Honor of Thomas and Michael Hee. We are very grateful for this wonderful act of generosity to help other students achieve the same success as their sons.”

Added Tony Ching, trustee and Blanche’s brother, “Thomas and Michael Hee faced enormous challenges in life, but did not complain about their situation and instead, endeavored to be the very best that they could be. Although their lives were cut short, their parents have established scholarships to help deserving students facing challenges to complete their education and become contributing members of our community.”

The Hees first established their endowed scholarship in 2002 in honor of their younger son, Thomas, who was a Shidler College graduate. Through their support, the college has awarded scholarships to 11 students thus far.

With this additional gift, the college will be able to impact more students with scholarships in the future. The estate has committed to annually funding the scholarship with $50,000 until the bequest is realized. In addition, the estate will fund the modernization and naming of the college’s Undergraduate Computer Room to further honor Thomas’ leadership and legacy.

Thomas Hee graduated in 1978 with a degree in and (MIS). During his academic career, he co-founded the MIS club and received the outstanding senior in MIS award at Business Night. He enjoyed a successful career rising to vice president in the controller’s division at . Thomas selflessly served the community as president of the and . He was a staunch advocate and volunteer for the Hemophilia Foundation. Thomas was also the founder and co-owner of Star Computer.

For information on establishing an endowed scholarship, please contact , executive director of development.