GC Professor Earns Top Score on Global CMA Test
Published: April 13, 2021
It's not every day that a college can accurately proclaim "we have the best in the world," but one professor made that possible for Greenville College. Associate Professor of Management Larry Sayler recently completed the Certified Managerial Accounting (CMA) test with the highest score for the spring 2009 test cycle, beating out over 4,000 other participants worldwide.
Sayler decided to take the CMA exam after a student in one of his classes showed interest in taking the test and inquired about it last fall. "I had been aware of CMA certification, but had never pursued it," explained Sayler, "but the more I looked into CMA, the more I thought I would enjoy reviewing for and taking the exams. Yes, a lot of faculty does enjoy these types of pursuits! By getting the CPA certification, I will be able to mentor more effectively our students who want to take the CPA test because I will have first-hand knowledge of preparing for them. I will be able to teach more effectively because I will better understand what is included on these tests."
Sayler grew up in Iowa where his interest in numbers began. "My mom said that when I was a toddler, if I picked up three toy soldiers, I would not say, 'Bang, bang,' I would say 'Three.' I am just wired that way," says Sayler. His interest continued to grow and he earned a Bachelor's degree in Economics from Carlton College in 1976. He moved on to receive his MBA from Wharton, University of Pennsylvania in 1980. Sayler spent 20 years in the business world, including a stint with GE. "My last position with GE was as CFO for a GE subsidiary in southern California," says Sayler. "While I enjoyed my time in business, my passion was to teach at a Christian college." In the fall of 2000, Sayler became a full time professor at Greenville College. He graduated from the Anderson University Falls School of Business, majoring in Finance in 2005.
Like the more well known Certified Public Accountant (CPA) designation, to earn CMA certification, Sayler had to pass a series of four tests. Each test lasts three to four hours, and each has a pass rate of only 50% to 60%. While the CPA is narrowly focused on accounting, the CMA is broader in scope.
"In addition to accounting and internal controls," explains Sayler, "I was tested on such topics as decision analysis, economics, financial statement analysis, global business, marketing, and strategic planning." For achieving the top score, Sayler will be presented with the Johnson & Johnson Gold Medal.
In Sayler's opinion, his years of experience, both in the field and in front of the classroom, helped him achieve such an outstanding score.
Outside of the classroom, Sayler enjoys working with the Greenville College football team in the fall and women's basketball during the winter. He is a timekeeper for both and the official scorekeeper for women's basketball. "Activities like these, outside of the classroom, allow me to see a different aspect of student life and pursue things I enjoy." He adds, "Years ago I attended Ringling Bros. and Barnum Bailey's Clown College. Now, Dr. Filby, Management Department Chair, and I have written a paper, Top Ten Management and Spiritual Lessons Learned at the Most Exclusive School in the Nation: Clown College. We have ten lessons, and for each of these ten lessons we have developed a circus or clown application, a business application, and a spiritual application. Sometimes I am absolutely amazed that I can pursue my own interests, and GC encourages me to pursue these interests!" Dr. Sayler and Dr. Filby will be presenting their paper at the Christian Business Faculty Association annual conference on October 17.
For more information contact Greenville College Assistant Director of Public Relations Annie Zeller.
