From Accounting to Hospitality Leadership: 40 Years in Restaurants

Nation’s Restaurant News
Nation’s Restaurant NewsJun 10, 2026

Why It Matters

The conversation illustrates how a broad, business‑focused hospitality education and strong alumni networks can equip leaders to scale brands, adopt technology, and maintain profitability in an increasingly complex restaurant landscape.

Key Takeaways

  • Spartan network fuels career moves across hospitality industry.
  • Panda Express grew from 90 to 1,400 locations under his finance leadership.
  • Technology adoption now critical, especially for loyalty and delivery platforms.
  • Curriculum expanded beyond operations to include real estate, IT, and analytics.
  • Understanding unit economics and P&L fundamentals remains essential for growth.

Summary

The interview with John Thoer, a Michigan State University School of Hospitality alumnus, marked the centennial celebration of the program and highlighted his four‑decade journey from public accounting to senior finance roles at Hilton, Alapco, and notably Panda Express. Thoer described how he helped scale Panda from 90 to 1,400 restaurants, calling the experience his “PhD in the restaurant industry,” and emphasized the importance of passion, brand stewardship, and hands‑on partnership between CFOs and operators. Key insights included the industry’s rapid technology adoption—especially loyalty programs and third‑party delivery—once a laggard sector, and the evolution of the MSU curriculum from a narrow operations focus to a broad business education covering real estate, information systems, and analytics. Thoer stressed that unit economics, top‑line growth, and disciplined P&L management are non‑negotiable in today’s cost‑inflated environment. Memorable quotes such as “earn the right to grow,” “hospitality is a people‑driven business,” and “think like an owner” underscored his philosophy that financial expertise must be coupled with operational empathy. He also highlighted the power of the Spartan network, noting that most of his recent career moves stemmed from alumni connections. For industry leaders, the discussion reinforces the need for well‑rounded talent, continuous tech investment, and strong mentorship pipelines. Schools like Michigan State, now integrated within the business college, are positioned to produce graduates who can navigate both the quantitative and human aspects of restaurant management, driving sustainable growth in a challenging market.

Original Description

Join us for an insightful conversation with John Theuer, a veteran of the restaurant industry with over 40 years of experience. As an alumnus and current celebration chair for Michigan State University's School of Hospitality Business 100th anniversary, John shares his remarkable journey from public accounting to becoming CFO at major restaurant chains including Panda Express.
In this interview at the National Restaurant Association Show in Chicago, John discusses the evolution of the restaurant industry, the challenges facing operators today, and how the next generation of hospitality leaders is being shaped at one of the nation's top hospitality programs.
00:00:14 - Introduction & Michigan State's 100th Anniversary
00:01:38 - Why Alumni Involvement Matters
00:02:42 - Career Journey: From Public Accounting to Hospitality
00:05:44 - Evolution of the Restaurant Industry Over 40 Years
00:06:10 - Technology's Impact on Restaurant Operations
00:07:58 - Investment & Consulting: "Earn the Right to Grow"
00:10:15 - What Hasn't Changed: Hospitality & People
00:11:17 - The Third-Party Delivery Revolution
00:12:29 - The Next Generation of Hospitality Leaders
00:14:56 - Career Reflections & Industry Networking
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