Ella Mae Matsumura

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.

Selected Accepted Journal Articles

Matsumura, E. & Schloetzer, J. (2016). The Structural and Executional Components of Customer Concentration: Implications for Supplier Performance. Journal of Management Accounting Research (2017)

Selected Published Journal Articles

• Kim, N. & Matsumura, E. (2017). Managerial Accounting Research in Corporate Social Responsibility: A Framework and Opportunities for Research. Advances in Management Accounting (28), 31-58.
• 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 (28), 13-28.
• 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 (20), 323-372.
• 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 (90), 229-263.
• Matsumura, E. & Shin, J. (2014). Relative Performance Evaluation: A Review of Managerial Accounting Research. The Journal of Management Accounting, Japan (2013), 3-12.
• Matsumura, E. & Prakash, R. & Vera-Munoz, . (2014). Firm-Value Effects of Carbon Emissions and Carbon Disclosures. The Accounting Review (89), 695-724.
• Bol, J. & Keune, T. & Matsumura, E. & Shin, J. (2010). Supervisor Discretion in Target Setting: An Empirical Investigation. The Accounting Review (85), 1861-1886. doi: 10.2308/accr.2010.85.6.1861.
• 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 (3), 57-66.
• Matsumura, E. & Shin, J. (2006). An Empirical Analysis of an Incentive Plan with Relative Performance Measures: Evidence from a Postal Service. The Accounting Review (81), 533-566. doi: 10.2308/accr.2006.81.3.533.
• Matsumura, E. & Shin, J. (2005). Corporate Governance Reform and CEO Compensation: Intended and Unintended Consequences. Journal of Business Ethics (62), 101-113. doi: 10.1007/s10551-005-0175-7.
• 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 (22), 401-432. doi: 10.1016/j.jaccpubpol.2003.08.002.
• Tucker, R. & Matsumura, E. (1998). Going Concern Judgments: An Economic Perspective. Behavioral Research in Accounting (10), 39.
• Tucker, R. & Matsumura, E. (1997). Second Partner Review: An Experimental Economics Investigation. Auditing: A Journal of Practice & Theory (16), 20. doi: 10.1177/0148558X9501000113.
• Matsumura, E. & Subramanyam, K. & Tucker, R. (1997). Strategic Auditor Behavior and Going-Concern Judgments. Journal of Business Finance and Accounting (24), 32. doi: 10.1111/1468-5957.00131.
• 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 (9), 14. doi: 10.1080/08982119608919014.
• Matsumura, E. (1995). Cost of Quality in an Order Entry Department. Journal of Cost Management (9), 7.
• Matsumura, E. (1995). Second Partner Review: An Analytical Model. Journal of Accounting, Auditing and Finance (10), 28.
• Matsumura, E. & Tucker, R. (1992). Fraud Detection: A Theoretical Foundation. The Accounting Review (67), 753-782.

Working Papers

• Kaufman, M. & Matsumura, E. & Wemmerlöv, U. (2016). Capacity Changes, Soft and Hard, and Their Impact on the Financial Value of Continuous Improvement Activities.
• Wemmerlöv, U. & Kaufman, M. & Matsumura, E. (2016). The Economic Value of Continuous Improvement.
• Matsumura, E. & Thomas, T. & Yatsenko, D. (2016). Adverse Effects of Confidence in Complex Cost Systems amid Competition.

Practitioner-Oriented Publications

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

Presentations

Accounting, Behavior and Organizations Research Conference ( 2017 ) Adverse Effects of Confidence in Complex Cost Systems amid Competition

AAA Annual Meeting ( 2017 ) Adverse Effects of Confidence in Complex Cost Systems amid Competition

2017 Production and Operations Management Society (POMS) Conference ( 2017 ) On the Financial Value of Continuous Improvement

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

European Operations Management Conference (EurOMA 2016) ( 2016 ) The Economic Value of Continuous Improvement

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

Undergraduate Courses

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

Cost Management Systems. (AIS 310 Section 1), Fall 2014.

Cost Management Systems (AIS 310 Section 1), Spring 2007.

Cost Management Systems (AIS 310 Section 2), Spring 2007.

Cost Management Systems (AIS 310 Section 1), Summer 2006.

Cost Management Systems (ACCT 310 Section 1), Spring 2008.

Cost Management Systems (ACCT 310 Section 2), Spring 2008.

Introductory Managerial Accounting (AIS 211), Spring 2014.

Introductory Managerial Accounting (AIS 211), Fall 2011.

Introductory Managerial Accounting (AIS 211), Spring 2012.

Introductory Managerial Accounting (AIS 211), Fall 2012.

Introductory Managerial Accounting (AIS 211), Spring 2013.

Introductory Managerial Accounting (AIS 211), Fall 2013.

Graduate Courses

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

Research & Readings-Accounting (PhD) (ACCT 999), Spring 2010.

Research & Readings-Accounting (PhD) (ACCT 999), Spring 2011.

Research & Readings-Accounting (PhD) (ACCT 999), Fall 2012.

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

Research & Readings-Accounting (PhD) (ACCT 999), Fall 2013.

Research & Readings-Accounting (PhD) (ACCT 999), Summer 2013.

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

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

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

Seminar in Accounting Research (ACC 971), Spring 2001.

PhD Seminar-Accounting Research (AIS 971 Section 1), Fall 2009.

PhD Seminar-Accounting Research (ACC 971 Section 1), Fall 2008.

Cost Management Systems (ACC 771 Section 001), Spring 2006.

Strategic Cost Management (ACCT 711 Section 1), Summer 2008.

Strategic Cost Management (Evening MBA) (ACCT 711 Section 1), Summer 2010.

Strategic Performance Measurement (Evening MBA) (AIS 711 Section 1), Summer 2007.

Managerial Accounting (AIS 710 Section 1), Fall 2014.

Managerial Accounting (AIS 710 Section 2), Fall 2014.

Managerial Accounting (ACC 710), Fall 2005.

Managerial Accounting (ACC 710), Spring 2005.

Managerial Accounting (ACC 710), Fall 2004.

Managerial Accounting (ACC 710), Spring 2003.

Managerial Accounting (ACC 710), Spring 2003.

Managerial Accounting (ACC 710), Fall 2002.

Managerial Accounting (ACC 710), Fall 2002.

Managerial Accounting (ACC 710), Fall 2001.

Managerial Accounting (ACC 710), Fall 2001.

Managerial Accounting (ACC 710), Spring 2001.

Managerial Accounting (ACC 710), Spring 2001.

Managerial Accounting (ACC 710 Section 001), Spring 2006.

Managerial Accounting (MBA) (AIS 710 Section 1), Fall 2006.

Managerial Accounting (MBA) (AIS 710 Section 1), Fall 2009.

Managerial Accounting (MBA) (AIS 710 Section 1), Fall 2010.

Managerial Accounting (MBA) (ACC 710 Section 1), Fall 2008.

Managerial Accounting (Evening MBA) (ACC 710 Section 30), Summer 2011.

Managerial Accounting (AIS 710 Section 1), Fall 2011.

Managerial Accounting (AIS 710 Section 1), Fall 2012.

Managerial Accounting (AIS 710 Section 2), Fall 2012.

Managerial Accounting (AIS 710 Section 1), Fall 2007.

Managerial Accounting (AIS 710 Section 1), Fall 2013.

Managerial Accounting (AIS 710 Section 2), Fall 2013.

Learning/Teaching Oriented Publications

• Miller-Nobles, T. & Mattison, B. & Matsumura, E. (2015). Horngren's Financial & Accounting, 5th ed.: Horngren's Financial & Accounting, 5th ed. , 1600.
• Miller-Nobles, T. & Mattison, B. & Matsumura, E. (2015). Horngren's Accounting, 11th ed.: Horngren's Accounting, 11th ed. , 1584.
• Nobles, T. & Mattison, B. & Matsumura, E. (2013). Horngren's Financial & Accounting, 4th ed.: Horngren's Financial & Accounting, 4th ed. , 1440.
• Nobles, T. & Mattison, B. & Matsumura, E. (2013). Horngren's Accounting, 10th ed.: Horngren's Accounting, 10th ed. , 1800.
• Marker, D. & Matsumura, E. (2011). Instructor's Manual to Accompany Management Accounting, 6th ed. , 134.
• Matsumura, E. (2011). Solutions Manual to Accompany Management Accounting, 6th ed. , 548.
• Atkinson, A. & Kaplan, R. & Matsumura, E. & Young, S. (2011). Management Accounting, 6th ed. Subtitle: Information for Decision-Making and Strategy Execution. , 552.

Professional Organizations

American Accounting Association (AAA)

American Accounting Association (AAA) Management Accounting Section

American Accounting Association (AAA)

Editorial and Reviewing Activities

• September 2016 - September 2016 Ad Hoc Reviewer

Management Accounting Research - January 2016 - December 2016 Editorial Board Member

Accounting Horizons - January 2016 - December 2016 Editorial Board Member

Contemporary Accounting Research - January 2016 - December 2016 Ad Hoc Reviewer

IMA Educational Case Journal - January 2016 - December 2016 Editorial Board Member

Journal of Accounting Education - January 2016 - December 2016 Editorial Board Member

Journal of Business Ethics - January 2016 - December 2016 Ad Hoc Reviewer

The Accounting Review - January 2016 - December 2016 Ad Hoc Reviewer

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

• September 2014 - September 2014 Ad Hoc Reviewer

Accounting Horizons - January 2014 - December 2014 Editorial Board Member

The Accounting Review - January 2014 - December 2014 Ad Hoc Reviewer

Management Accounting Research - January 2014 - December 2014 Ad Hoc Reviewer

• September 2013 - September 2013 Ad Hoc Reviewer

International Journal of Auditing - January 2013 - December 2014 Ad Hoc Reviewer

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

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

The Accounting Review - January 2013 - December 2013 Ad Hoc Reviewer

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 Management Accounting Research - January 2012 - December 2012 Ad Hoc Reviewer

The Accounting Review - January 2012 - December 2012 Ad Hoc Reviewer

The Accounting Review - January 2011 - December 2011 Ad Hoc Reviewer

Journal of Management Accounting Research - January 2011 - December 2011 Ad Hoc Reviewer

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

Accounting Horizons - May 2006 - September 2010 Editor