Eustice Whitman (John Michael Higgins) is an accounting professor at Greendale, and seems to be trapped in Robin William's character from "Dead Poet Society." Professor Whitman is known for living his life with a strong belief in carpe diem, and on the first day of class tells his students that a major part of accounting is living in the moment. He is also the school's debate team coach.

John Michael Higgins as Professor Eustice Whitman