Senior Associate Dean for Academic Programs, Professor
Professor | Accounting and Information Systems|Office of the Dean
Robert and Monica Beyer Professor in Accounting
4133D Grainger Hall
(608) 262-9731

Biography

Ella Mae Matsumura is a professor in the Department of Accounting and Information Systems at the Wisconsin School of Business. Her research addresses (1) managerial accounting and control, including cost management and performance measurement within and across organizations, and incentives linked to compensation, (2) sustainability reporting and accounting, and (3) audit quality. Specific issues addressed in the first two groups include relative performance evaluation, target setting, and the relationship between carbon emission levels and firm value. Professor Matsumura’s audit quality research addresses manager-auditor interaction in a fraud detection setting, the effect of second-partner review on an engagement partner’s information gathering and decision making, and the effect of forecast accuracy on going-concern decisions. She has published articles in The Accounting Review; Auditing: A Journal of Practice & Theory; Behavioral Research in Accounting; Contemporary Accounting Research; Journal of Accounting, Auditing & Finance; Journal of Accounting and Public Policy; Journal of Accounting Research; Journal of Business Economics and Statistics; Journal of Business Finance and Accounting; and Journal of Business Ethics. In August 2010, she received the Notable Contributions to Management Accounting Literature Award from the Management Accounting Section of the American Accounting Association. Professor Matsumura is also a co-author of Management Accounting: Information for Decision Making and Strategy Execution (6th edition).

Professor Matsumura has actively served the American Accounting Association (AAA) by chairing or serving on a variety of research, teaching, and award committees. She also served a three-year term as co-editor of Accounting Horizons, an AAA journal whose mission is to bridge practice and academe. She previously served two three-year terms as an associate editor of the journal. She has served on the editorial boards of The Accounting Review and Issues in Accounting Education, and current currently serves on the editorial boards of Accounting Horizons, Journal of Management Accounting Research, Management Accounting Research, and Journal of Accounting Education. She has served often as an ad hoc reviewer for other journals and for conference research papers. Her service to the AAA includes terms as Secretary-Treasurer and President of the Management Accounting Section, as well as chair of the Section’s Publication’s Committee.

Professor Matsumura has received numerous awards, including the 2002 Erwin A. Gaumnitz Distinguished Faculty Award and the 1996-97 Mabel W. Chipman Teaching Award—both from the Wisconsin School of Business. She received a Ph.D. in accounting and an M.S. in management science from the University of British Columbia. She received her A.B. in mathematics from the University of California-Berkeley.

Research

Selected Published Journal Articles

Matsumura, E. & Schloetzer, J. (2018). The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance Journal of Management Accounting Research

Kim, N. & Matsumura, E. (2017). Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research Advances in Management Accounting

Hales, J. & Matsumura, E. & Moser, D. & Payne, R. (2016). Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes? Journal of Management Accounting Research

Lipson, J. & Martin, R. & Matsumura, E. & Unlu, E. (2015). The Pattern in Securitization and Executive Compensation: Evidence and Regulatory Implications Stanford Journal of Law, Business and Finance

Chen, C. & Matsumura, E. & Shin, J. & Wu, S. (2015). The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts The Accounting Review

Matsumura, E. & Shin, J. (2014). Relative Performance Evaluation: A Review of Managerial Accounting Research The Journal of Management Accounting, Japan

Matsumura, E. & Prakash, R. & Vera-Munoz, . (2014). Firm-Value Effects of Carbon Emissions and Carbon Disclosures The Accounting Review

Bol, J. & Keune, T. & Matsumura, E. & Shin, J. (2010). Supervisor Discretion in Target Setting: An Empirical Investigation The Accounting Review

Matsumura, E. & Shin, J. & Wu, S. (2009). The Effect of Missing Quarterly Earnings Benchmarks on Chief Financial Officer Turnover and Annual Bonus The Open Ethics Journal

Matsumura, E. & Shin, J. (2006). An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service The Accounting Review

Matsumura, E. & Shin, J. (2005). Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences Journal of Business Ethics

Tucker, R. & Matsumura, E. & Subramanyam, K. (2003). Going Concern Judgments: An Experimental Test of the Self-Fulfilling Prophecy and Forecast Accuracy Journal of Accounting and Public Policy

Tucker, R. & Matsumura, E. (1998). Going Concern Judgments: An Economic Perspective Behavioral Research in Accounting

Tucker, R. & Matsumura, E. (1997). Second Partner Review: An Experimental Economics Investigation Auditing: A Journal of Practice & Theory

Matsumura, E. & Subramanyam, K. & Tucker, R. (1997). Strategic Auditor Behavior and Going-Concern Judgments Journal of Business Finance and Accounting

Hau, I. & Matsumura, E. & Tucker, R. (1996). Building Empirical Models for Data From Factorial Designs with Time Series Responses: Toward Fraud Prevention and Detection Quality Engineering

Matsumura, E. (1995). Cost of Quality in an Order Entry Department Journal of Cost Management

Matsumura, E. (1995). Second Partner Review: An Analytical Model Journal of Accounting, Auditing and Finance

Matsumura, E. & Tucker, R. (1992). Fraud Detection: A Theoretical Foundation The Accounting Review

Practitioner-Oriented Publications

Balakrishnan, R. & Matsumura, E. & Ramamoorti, S. (2017). Finding Common Ground: COSO's Control Framework and the Levers of Control Journal of Management Accounting Research

Matsumura, E. & Prakash , R. & Vera-Munoz , . (2013). Carbon Footprint Stomps on Firm Value KPMG Global Valuation Institute web site

Baek, I. & Matsumura, E. Individual Creativity and Organizational Innovation: Can We Reconcile Creativity with Management Control Systems? China Management Accounting Review

Presentations

University of Pittsburgh Research Workshop (2016) Capacity Changes, Soft and Hard, and Their Impact on the Financial Value of Continuous Improvement Activities

3rd AIMA (Advances in Management Accounting) World Conference on Management Accounting Research (2016) Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research Competition

Seoul National University Research Workshop (2015) Sources of Customer-Base Concentration and Supplier Performance

Peking University Research Workshop (2015) Sources of Customer-Base Concentration and Supplier Performance

National Chengchi University Research Workshop (2015) Sources of Customer-Base Concentration and Supplier Performance

Japanese Association of Management Accounting Forum (2015) What is Good Managerial Accounting Research? How Do We Get It Done?

Ritsumeikan University (Osaka) Research Workshop (2015) What is Good Managerial Accounting Research? How Do We Get It Done?

Kobe University Research Workshop (2015) Sources of Customer-Base Concentration and Supplier Performance

Kobe University Research Workshop (2015) What is Good Managerial Accounting Research? How Do We Get It Done?

Management Accounting Section Research Conference (2014) Panel Session--Becoming Sustainable: A Rational Decision Based on Sound Information and Effective Processes?

Arizona State University Research Workshop (2012) The Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

American Accounting Association Annual Meeting (2012) The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Production and Operations Management Society Annual Meeting (2012) Voluntary Disclosures and the Firm-Value Effects of Carbon Emissions

University of Southern California Research Workshop (2012) Voluntary Disclosures and the Firm-Value Effects of Carbon Emissions

University of California, Irvine Research Workshop (2011) The Joint Effect of Competition Intensity and Competition Type on the Use of Customer Satisfaction Measures in Executive Annual Bonus Contracts

Tel Aviv University Research Workshop (2011) Voluntary Disclosures and the Firm-Value Effects of Carbon Emissions

University of Washington Research Workshop (2011) Voluntary Disclosures and the Firm-Value Effects of Carbon Emissions

Wisconsin School of Business Rays of Research (2010) Carbon Emissions and Firm Value

Global Management Accounting Research Symposium (2010) The Cost of Customer and Supplier Financial Strength Perspectives: Evidence from the Apparel Industry

UW Madison Department of Accounting, Brownbag (2010) Voluntary Carbon Emissions Disclosures and Firm Value

Accounting for Climate Change and the CFO Roundtable (2010) Academic Accounting Research Related to Carbon Emissions (Global Climate Change)

Management Accounting Section Research Conference (2010) Strong Buyers and Inter-Organizational Cost Management: Evidence from the Apparel Industry

Michigan State University Research Workshop (2009) Strong Buyers and Inter-Organizational Cost Management: Evidence from the Apparel Industry

Rice University Research Workshop (2009) Strong Buyers and Inter-Organizational Cost Management: Evidence from the Apparel Industry

Georgia State University Research Workshop (2009) Supervisor Discretion in Target Setting: An Empirical Investigation

Teaching

Undergraduate Courses

Research & Readings-Accounting (Independent Study) (ACCT 399), Spring 2009.

Cost Management Systems (AIS 310), Spring 2007.
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems.

Cost Management Systems (AIS 310), Spring 2007.
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems.

Cost Management Systems (AIS 310), Summer 2006.
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems.

Cost Management Systems. (AIS 310), Fall 2014.
Design of actual and standard cost systems for reporting product costs in job costing,process costing,and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis a

Cost Management Systems (ACCT 310), Spring 2008.
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems.

Cost Management Systems (ACCT 310), Spring 2008.
Design of actual and standard cost systems for reporting product costs in job costing, process costing, and activity costing production environments. Overhead allocation methods. Budgeting and profit planning procedures. Techniques for variance analysis and performance evaluation. Behavioral considerations in the design and use of cost accounting information systems.

Introductory Managerial Accounting (AIS 211), Spring 2014.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Introductory Managerial Accounting (AIS 211), Fall 2013.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Introductory Managerial Accounting (AIS 211), Fall 2011.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Introductory Managerial Accounting (AIS 211), Spring 2012.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Introductory Managerial Accounting (AIS 211), Fall 2012.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Introductory Managerial Accounting (AIS 211), Spring 2013.
Managerial accounting concepts relevant for decision-making; use of accounting information for planning, decision-making, and control of business operations in various management and business environments.

Graduate Courses

Research & Readings-Accounting (PhD) (ACCT 999), Spring 2009.

Research & Readings-Accounting (PhD) (ACCT 999), Spring 2010.
Readings and research on sustainability.

Research & Readings-Accounting (PhD) (ACCT 999), Spring 2011.
Readings and research on sustainability.

Research & Readings-Accounting (PhD) (ACCT 999), Fall 2012.
Readings and research on managerial accounting.

Reading and Research-Accounting PhD (AIS 999), Spring 2007.

Research & Readings-Accounting (PhD) (ACCT 999), Fall 2013.
Readings and research on managerial accounting.

Research & Readings-Accounting (PhD) (ACCT 999), Summer 2013.
Readings and research on managerial accounting.

PhD Thesis-Accounting (ACCT 990), Fall 2009.

PhD Thesis-Accounting (ACCT 990), Spring 2010.

PhD Thesis-Accounting (ACCT 990), Summer 2010.

PhD Seminar-Accounting Research (AIS 971), Fall 2009.
This course is an introduction to accounting research. The majority of the readings for this course were different than in the previous year. Course Desciption: The objective of this course is to help prepare students for productive research careers in accounting. The course provides an overview of accounting research through general discussion of the topic as well as discussion of papers that will be presented in accounting research workshops this semester. At least one background paper related to each workshop paper will also be discussed. The course also includes a discussion of “philosophy of science” and the attributes of high-quality journal reviews. Each student will write one-page summaries with “Libby” boxes for research papers and will write a formal review (critique) of two workshop papers. Students will also develop a research proposal and supporting literature review and present these to the class.

PhD Seminar-Accounting Research (ACC 971), Fall 2008.
This is the first time I have taught this course, which is an introduction to accounting research. Course Description: The objective of this course is to help prepare students for productive research careers in accounting. The course provides an overview of accounting research through general discussion of the topic as well as discussion of papers that will be presented in accounting research workshops this semester. At least one background paper related to each workshop paper will also be discussed. The course also includes a discussion of “philosophy of science” and the attributes of high-quality journal reviews. Each student will write one-page summaries with “Libby” boxes for research papers and will write a formal review (critique) of two workshop papers. Students will also develop a research proposal and supporting literature review and present these to the class.

Seminar in Accounting Research (ACC 971), Spring 2001.
Methods of inquiry and research methodology in accounting. Analysis of current research, with the emphasis on empirical research in accounting.

Cost Management Systems (ACC 771), Spring 2006.
Development and analysis of accounting data for managerial planning, control, decision-making and costing. Integration of information needs for various managerial functions.

Strategic Cost Management (ACCT 711), Summer 2008.
The objective of this course is to provide you with an understanding of how managerial accounting principles and tools can support designing systems that provide useful information for strategic and operational decisions in manufacturing and service-sector environments. The course begins with an overview of strategic performance measurement in conjunction with the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives—financial, customer value propositions, internal processes, and learning and growth—to achieve an organization’s strategic goals. Performance measurement in such a framework includes not only accounting information, but also critical nonfinancial metrics. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision-making, planning, continuous improvement, and performance evaluation. Traditional methods of costing products and services will be contrasted with a contemporary approach called activity-based costing. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and customer profitability analysis. Finally, the course covers budgeting as a planning and feedback tool. We conclude with a case study on developing a Balanced Scorecard for a firm.

Strategic Cost Management (Evening MBA) (ACCT 711), Summer 2010.
The course was expanded from a half-semester equivalent to a full-semester equivalent taught in 8 weeks. Administratively, it was handled as two courses, AIS 711 and 765, for a total of three credits. I have listed the course just once under AIS 711. I added new material on sustainability (triple bottom line of economic, environmental, and social responsibility) reporting and included a new Harvard Business School case (Amanco) on a multinational company's development of a sustainability scorecard, which is an adapation of the Balanced Scorecard. I also included video clips of the BP Congressional hearings in conjunction with a related discussion of managament control and corporate governance. Course Description: The objective of this course is to provide an understanding of how managerial accounting principles and tools can contribute to successful implementation of an organization’s strategy. The course begins with an overview of strategic performance measurement in conjunction with the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives—financial, customer value propositions, internal processes, and learning and growth—to achieve an organization’s strategic goals. Performance measurement in such a framework includes not only accounting information, but also critical nonfinancial metrics. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision making, planning, continuous improvement, and performance evaluation. Traditional methods of costing products and services will be contrasted with a contemporary approach called activity-based costing. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and profitability analysis for orders, channels, and customers. The course also covers quantitative and behavioral aspects of budgeting as a planning and feedback tool. Finally, we will discuss how sustainability issues can be incorporated into a Balanced Scorecard. The course concludes with a case study involving analysis of data in conjunction with a Balanced Scorecard. Because of the focus on an integrative performance measurement framework to successfully implement an organization’s strategy, this course will draw on elements from some of your previous courses. However, our emphasis is financial and nonfinancial performance measurement for planning, decision making, and performance evaluation in support of an organization’s strategy. For example, we will discuss how a good understanding of product and customer costs can help a company choose a strategy or improve its implementation.

Strategic Performance Measurement (Evening MBA) (AIS 711), Summer 2007.
Development and analysis of cost and other performance measurement information for managerial planning, control, and decision-making. Integration of information needs for various managerial functions.

Managerial Accounting (AIS 710), Fall 2013.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluati

Managerial Accounting (AIS 710), Fall 2013.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluati

Managerial Accounting (AIS 710), Fall 2014.
Interpretation and use of accounting data for management planning,decision making and control. Consideration of cost-volume-profit relationships,relevant costs,variable (direct) costing,activity-based costing,transfer pricing and performance evaluati

Managerial Accounting (AIS 710), Fall 2014.
Interpretation and use of accounting data for management planning,decision making and control. Consideration of cost-volume-profit relationships,relevant costs,variable (direct) costing,activity-based costing,transfer pricing and performance evaluati

Managerial Accounting (ACC 710), Spring 2001.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Spring 2001.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Spring 2006.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2005.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Spring 2005.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2004.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Spring 2003.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Spring 2003.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2002.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2002.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2001.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (ACC 710), Fall 2001.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (MBA) (AIS 710), Fall 2009.
Managerial accounting, or strategic cost management, encompasses information system design to support management strategy. The objective of this course is to provide an understanding of how managerial accounting principles, concepts, and tools can support designing systems that provide useful information for strategic and operational decisions in manufacturing and service-sector organizations. The course begins with an overview of strategic performance measurement in conjunction with value chain analysis and the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives–financial, customer value propositions, internal processes, and learning and growth–to achieve an organization’s strategic goals. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision-making, planning, continuous improvement, and performance evaluation. Traditional methods of costing products and services will be contrasted with a contemporary approach called activity-based costing (ABC) and a further refinement called “time-driven” ABC. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and profitability analysis for products, services, and customers. Throughout the course, we will stress the interface between financial and nonfinancial information for decision-making, planning, performance evaluation, and continuous improvement. We will also discuss how companies develop a strategy map that helps the company manage the intangible assets required to achieve its strategic objectives. The last part of the course focuses on information in incentive plans, budgets for planning and control, and performance evaluation of responsibility centers. Finally, we will examine an example of lean accounting. This course is intended for those who have had little or no exposure to managerial accounting and who have taken or are taking ACCT I S 700 (or other course that covers financial accounting).

Managerial Accounting (MBA) (AIS 710), Fall 2010.
I added new material on sustainability (triple bottom line) reporting and corporate governance issues, and accounting issues related to sustainability reporting. The new material included Johnson & Johnson's corporate social responsibility reporting history. Course Description: Managerial accounting, or strategic cost management, encompasses information system design to support management strategy. The objective of this course is to provide an understanding of how managerial accounting principles, concepts, and tools can support designing systems that provide useful information for strategic and operational decisions in manufacturing and service-sector organizations. The course begins with an overview of strategic performance measurement in conjunction with value chain analysis and the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives–financial, customer value propositions, internal processes, and learning and growth–to achieve an organization’s strategic goals. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision-making, planning, continuous improvement, and performance evaluation. We will contrast traditional methods of costing products and services with a contemporary approach called activity-based costing (ABC) and a further refinement called “time-driven” ABC. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and profitability analysis for products, services, and customers. Throughout the course, we will stress the interface between financial and nonfinancial information for decision-making, planning, performance evaluation, and continuous improvement. We will also discuss how companies can develop a strategy map that helps the company manage the intangible assets required to achieve its strategic objectives, and illustrate how the Balanced Scorecard can be adapted to explicitly incorporate sustainability (“triple bottom line”) objectives. The last part of the course focuses on information in incentive plans, budgets for planning and control, and performance evaluation of responsibility centers. This course is intended for those who have had little or no exposure to managerial accounting and who have taken or are taking ACCT I S 700 (or another course that covers financial accounting).

Managerial Accounting (MBA) (ACC 710), Fall 2008.
Managerial accounting, or strategic cost management, encompasses information system design to support management strategy. The objective of this course is to provide an understanding of how managerial accounting principles, concepts, and tools can support designing systems that provide useful information for strategic and operational decisions in manufacturing and service-sector organizations. The course begins with an overview of strategic performance measurement in conjunction with value chain analysis and the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives–financial, customer value propositions, internal processes, and learning and growth–to achieve an organization’s strategic goals. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision-making, planning, continuous improvement, and performance evaluation. Traditional methods of costing products and services will be contrasted with a contemporary approach called activity-based costing (ABC) and a further refinement called “time-driven” ABC. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and profitability analysis for products, services, and customers. Throughout the course, we will stress the interface between financial and nonfinancial information for decision-making, planning, performance evaluation, and continuous improvement. We will also discuss how companies develop a strategy map that helps the company manage the intangible assets required to achieve its strategic objectives. The last part of the course focuses on information in incentive plans, budgets for planning and control, and performance evaluation of responsibility centers. Finally, we will examine an example of lean accounting. This course is intended for those who have had little or no exposure to managerial accounting and who have taken or are taking ACCT I S 700 (or other course that covers financial accounting).

Managerial Accounting (MBA) (AIS 710), Fall 2006.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (AIS 710), Fall 2007.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluation of segments of the firm.

Managerial Accounting (Evening MBA) (ACC 710), Summer 2011.
This course is a full-semester equivalent taught in 8 weeks. The course is based on a major revision of the required textbook, with an expanded coverage of performance measures for customer relationships and performance measures related to innovation. The objective of this course is to provide an understanding of how managerial accounting principles and tools can contribute to successful implementation of an organization’s strategy. The course begins with an overview of strategic performance measurement in conjunction with the Balanced Scorecard as an example of a framework that integrates critical performance measurement perspectives—financial, customer, internal processes, and learning and growth—to achieve an organization’s strategic goals. Performance measurement in such a framework includes not only accounting information, but also critical nonfinancial metrics. We will examine specific components of the Balanced Scorecard by addressing such issues as the interface between financial and nonfinancial information for decision making, planning, continuous improvement, and performance evaluation. Traditional methods of costing products and services will be contrasted with a contemporary approach called activity-based costing. We will discuss examples of how activity-based costing provides insight and information for process improvement, product mix decisions, and profitability analysis for orders, channels, and customers. The course also covers quantitative and behavioral aspects of budgeting as a planning and feedback tool. Finally, we will discuss how sustainability issues can be incorporated into a Balanced Scorecard and how firms manage and report on their environmental and broader sustainability performance. The course concludes with a discussion of responsibility center performance evaluation and a case study on a major company’s use of multiple performance measures and subjective evaluation to reward performance. We will draw on elements from some of your previous courses. However, our emphasis is on a coherent set of financial and nonfinancial performance measures for planning, decision making, and performance evaluation in support of an organization’s strategy. For example, we will discuss how accurate product and customer costs and profitability analysis can help a company choose a strategy or improve its implementation.

Managerial Accounting (AIS 710), Fall 2011.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluati

Managerial Accounting (AIS 710), Fall 2012.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluati

Managerial Accounting (AIS 710), Fall 2012.
Interpretation and use of accounting data for management planning, decision making and control. Consideration of cost-volume-profit relationships, relevant costs, variable (direct) costing, activity-based costing, transfer pricing and performance evaluati

Learning/Teaching Oriented Publications

Miller-Nobles, T. & Mattison, B. & Matsumura, E. (2015). Horngren's Financial & Accounting, 5th ed.

Miller-Nobles, T. & Mattison, B. & Matsumura, E. (2015). Horngren's Accounting, 11th ed.

Nobles, T. & Mattison, B. & Matsumura, E. (2013). Horngren's Financial & Accounting, 4th ed.

Nobles, T. & Mattison, B. & Matsumura, E. (2013). Horngren's Accounting, 10th ed.

Marker, D. & Matsumura, E. (2011). Instructor's Manual to Accompany Management Accounting, 6th ed.

Matsumura, E. (2011). Solutions Manual to Accompany Management Accounting, 6th ed.

Atkinson, A. & Kaplan, R. & Matsumura, E. & Young, S. (2011). Management Accounting, 6th ed. Subtitle: Information for Decision-Making and Strategy Execution

Service

Professional Organizations

American Accounting Association (AAA)

American Accounting Association (AAA) Management Accounting Section

Editorial and Reviewing Activities

Accounting Horizons - January 2018 - December 2018
Editorial Board Member

Advances in Management Accounting - January 2018 - December 2018
Editorial Board Member

IMA Educational Case Journal - January 2018 - December 2018
Editorial Board Member

Journal of Accounting Education - January 2018 - December 2018
Editorial Board Member

Journal of Management Accounting Research - January 2018 - December 2018
Editorial Board Member

Management Accounting Research - January 2018 - December 2018
Editorial Board Member

Accounting Horizons - January 2017 - December 2017
Editorial Board Member

IMA Educational Case Journal - January 2017 - December 2017
Editorial Board Member

Journal of Accounting Education - January 2017 - December 2017
Editorial Board Member

Advances in Management Accounting - January 2017 - December 2017
Editorial Board Member

Management Accounting Research - January 2017 - December 2017
Editorial Board Member

Journal of Management Accounting Research - January 2017 - December 2017
Editorial Board Member

Accounting Horizons - January 2016 - December 2016
Editorial Board Member

Accounting Horizons - January 2015 - December 2015
Editorial Board Member

Advances in Management Accounting - January 2015 - December 2015
Editorial Board Member

IMA Educational Case Journal - January 2015 - December 2015
Editorial Board Member

Journal of Accounting Education - January 2015 - December 2015
Editorial Board Member

Management Accounting Research - January 2015 - December 2015
Editorial Board Member

Accounting Horizons - January 2014 - December 2014
Editorial Board Member

Journal of Management Accounting Research - January 2013 - December 2015
Editorial Board Member

Asia Pacific Management Accounting Journal - January 2013 - December 2013
Editorial Board Member

Journal of Accounting Education - January 2013 - December 2013
Editorial Board Member

Accounting Horizons - January 2013 - December 2013
Editorial Board Member

Accounting Horizons - June 2012 - December 2012
Editorial Board Member

The Journal of Management Accounting, Japan: Supplement 2 (Special Issue Co-Editor) - May 2012 - September 2013
Special Issue Editor

Journal of Accounting Education - January 2010 - December 2010
Editorial Board Member

Accounting Horizons - May 2006 - September 2010
Editor