Managerial Accounting

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 inThe 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.

Peter C. Brewer is a professor in the Department of Accountancy at Miami University, Oxford, Ohio. 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 30 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 is a member of the editorial boards of Issues in Accounting Education and the Journal of 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, respectively. He has received Miami University’s Richard T. Farmer School of Business Teaching Excellence Award and has been recognized on two occasions by the Miami University Associated Student Government for “making a remarkable commitment to students and their educational development.” He is a leading thinker in undergraduate management accounting curriculum innovation and is a frequent presenter at various professional and academic conferences.
   Prior to joining the faculty at Miami University, Professor Brewer was employed as an auditor for Touche Ross in the firm’s Philadelphia office. He also worked as an internal audit manager for the Board of Pensions of the Presbyterian Church (U.S.A.). He frequently collaborates with companies such as Harris Corporation, Ghent Manufacturing, Cintas, Ethicon Endo-Surgery, Schneider Electric, Lenscrafters, and Fidelity Investments in a consulting or case writing capacity.

Nam Sang Cheng is an associate professor of accounting (practice) in the School of Accountancy at Singapore Management University (SMU). He holds a BSc (Hons) from the University of Warwick and an MSc from the London School of Economics and Political Science, University of London. He took his PhD at the University of Bradford while holding down a full-time post there. He has also taught at the National University of Singapore. 
   Dr. Cheng is a member of the Institute of Chartered Accountants in England and Wales, the Institute of Certified Public Accountants of Singapore and CPA Australia. Hence, he has a good mix of industrial and academic experience. Prior to joining SMU, he was involved in fund raising, provided mergers and acquisitions advisory services, and had held a number of senior positions including that of COO, CFO, and chairman of different audit and remuneration committees in Singapore-listed companies. His work experience from Price Waterhouse (a legacy firm of PricewaterhouseCoopers) at its U.K. and Singapore offices provided him with a solid foundation and a wide range of industrial exposure for his career advancement. 
   He was a member of the Singapore Ministry of Education’s Syllabus Review Committee for A-Level Principles of Accounting and is currently a member of the CFO committee of CPA Australia, Singapore Division. He also serves on the Editorial Advisory Panel for CPA Singapore journal.
   He has published a number of quality academic papers in journals such as Journal of Business Finance & Accounting, Pacific-Basin Finance Journal, Managerial and Decision Economics, and Journal of Accounting Education.

Katherine C. K. YUEN is a senior lecturer in accounting in the School of Accountancy at Singapore Management University. She holds a BSc (Hons) in Accounting and Financial Analysis from the University of Warwick and an MSc in Economics and Finance from the University of Leeds. She is a Fellow of the Institute of Chartered Accountants in England and Wales and is a member of the Institute of Certified Public Accountants of Singapore.
   Katherine has extensive industrial experience, having worked in various countries. She was employed by one of the Big Four accounting firms in the United Kingdom where she undertook audit work for a wide range of clients such as banks, housing construction companies, motor dealers, pension funds, and manufacturing firms. After qualifying as a Chartered Accountant, she joined a large toy distributor in the United Kingdom as its head of department for two years. After that, she progressed to the position of Group Financial Controller of a multinational engineering group for another two years. During that period, she was overall in charge of finance of the whole group and liaised with heads of subsidiaries all over the world. In 1997, Katherine migrated to Singapore with her husband and took up the position of Financial Controller in a company engaged in the leisure industry, overseeing its finance, administrative, and global expansion activities for many years. 
   Katherine has always wanted to teach and to share her knowledge and experiences with young and eager-to-learn students. She became a full-time faculty at SMU in 2007 and enjoys teaching tremendously. Katherine is a very dedicated teacher and strives to continuously improve her teaching and students’ learning experience. Katherine has won various teaching awards including the Most Outstanding Newcomer Award and the Most Outstanding Faculty Award.