Introduction To Managerial Accounting

Eric W. Noreen has taught at INSEAD in France and the Hong Kong Institute of Science and Technology and is emeritus professor of accounting at the University of Washington. Currently, he is the Accounting Circle Professor of Accounting, Fox School of Business, Temple University. 

He received his BA degree from the University of Washington and MBA and PhD degrees from Stanford University. A Certified Management Accountant, he was awarded a Certificate of Distinguished Performance by the Institute of Certified Management Accountants. 

Professor Noreen has served as associate editor of The Accounting Review and the Journal of Accounting and Economics. He has numerous articles in academic journals including the Journal of Accounting Research; The Accounting Review; the Journal of Accounting and Economics; Accounting Horizons; Accounting, Organizations and Society; Contemporary Accounting Research; the Journal of Management Accounting Research; and the Review of Accounting Studies. 

Professor Noreen has won a number of awards from students for his teaching. 


Peter C. Brewer teaches in the Department of Accountancy at Wake Forest University. Prior to joining the faculty at Wake Forest, he was an accounting professor at Miami University for 19 years. He holds a BS degree in accounting from Penn State University, an MS degree in accounting from the University of Virginia, and a PhD from the University of Tennessee. He has published more than 40 articles in a variety of journals including Management Accounting Research; the Journal of Information Systems; Cost Management; Strategic Finance; the Journal of Accountancy; Issues in Accounting Education; and the Journal of Business Logistics. 

Professor Brewer has served on the editorial boards of the Journal of Accounting Education and Issues in Accounting Education. His article “Putting Strategy into the Balanced Scorecard” won the 2003 International Federation of Accountants’ Articles of Merit competition, and his articles “Using Six Sigma to Improve the Finance Function” and “Lean Accounting: What’s It All About?” were awarded the Institute of Management Accountants’ Lybrand Gold and Silver Medals in 2005 and 2006. He has received Miami University’s Richard T. Farmer School of Business Teaching Excellence Award. 

Professor Brewer and his wife own a Howdy Homemade Ice Cream shop in Asheville, North Carolina (www.howdyavl.com). Howdy Homemade’s highest priority is recruiting, training, retaining, and promoting its employees―the majority of whom have intellectual and developmental disabilities. The company’s employees “pay it forward” by serving all members of their community and inspiring all of us to realize the potential in each of us.


Ray H. Garrison is emeritus professor of accounting at Brigham Young University, Provo, Utah. He received his BS and MS degrees from Brigham Young University and his DBA degree from Indiana University. 

As a certified public accountant, Professor Garrison has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned Professor Garrison the Karl G. Maeser Distinguished Teaching Award from Brigham Young University.


Suresh Kalagnanam is an Associate Professor of Accounting and the CGA Saskatchewan Accounting Scholar at the Edwards School of Business, University of Saskatchewan, where he currently teaches and researches managerial accounting. He is a graduate of the University of Madras in India where he obtained his Bachelor of Engineering. He subsequently obtained an MBA from Gujarat University in India, an MBA and a Master of Science in Accounting from the University of Saskatchewan, and a PhD from the University of Wisconsin-Madison in the United States. He is also a Canadian Certified Management Accountant (CMA) and a Certified General Accountant (CGA).

Ganesh Vaidyanathan is an Associate Professor, Scholar, Centre for Accounting Education, and Head of the Department of Accounting in the Edwards School of Business at the University of Saskatchewan. He has a BA from the University of Toronto, an MA in Economics from the University of Waterloo, and a MASc and PhD in Management Sciences from the University of Waterloo. He holds the CGA (Certified General Accountant) and CMA (Certified Management Accountant) designations.