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spacerJames (Jim) T. Mackey

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Courses::Papers and Publications::Research Projects::Professional Associations

Education and Professional Qualifications:

University of Illinois

Ph.D. Accountancy with a minor in Industrial Engineering

McMaster University

M.B.A. double major in Accounting and Finance

University of Guelph

B.A. in Economics and Mathematics


Certified Public Accountant, Illinois

Certified Managerial Accountant, Ontario, CA


Contact Information


Professor of Accountancy


12:00-1:30pm & 4:30-6:00pm Thursdays




(916) 278-7122


CSU, Sacramento
6000 J Street
Sacramento, CA 95819-6088

Courses ::

Papers and Publications ::

“Supply Chain Management: Monitoring Strategic Partnering Contracts with Activity-Based Measures” with Mike Thomas, Management Accounting Quarterly, Fall 2006.


“Beating the Budget: Perfect Standards Highlight Opportunities for Continuous Improvement” with Hugh Pforsich, Strategic Finance September 2006. Awarded Notable Contribution to Strategic Finance, 2006.

“Insights from Brain Research: A Brain-Friendly Approach to Teaching Management Accounting” MBAR Journal Spring 2004, Volume Five, Issue One,pp.20-32.

“The New CPA Exam Continues to Ignore the Needs of Managerial Accounting Skills for American Industry” The CPA Journal July, 2003, pgs 58-60 with Richard G. Vangermeersch.

“Economic Value Added: A Critical Analysis” Journal of Corporate Accounting and Finance January, 2001, pgs 65-71 with David Keys and Mumin Azamhuzjaev.

“EVA – To Boldly GO?” CMA Management, September, 1999, Volume 73, Number 7, with David Keys and Mumin Azamhuzjaev.

“Theory of Constraints: How it can Improve Your Managerial Accounting System” The International Accounting Review, September, 1997, with Charles Davis.

“The University as a Context for Teaching Activity Based Management for Continuous Improvement: A Cooperative Learning Case” International Accounting Review, September, 1996, with Charles Davis.

“Kenco Manufacturing Inc.” Cases From Management Practice, Volume 10, with David Brecht and Vernon Hughes, 1995.

“Activity-Based Cost Variances for Just-In-Times,” Management Accounting, with Michael Thomas, April 1994.

“Decision Focused Costing at Kenco”, with Vernon Hughes Management Accounting, May, 1993, pp.22-26.

“An Examination of the Association between Organizational Design Factors and the Use of Accounting Information for Managerial Performance Evaluation,” with Stephen Kaplan, The Journal of Management Accounting Research, Fall, 1992, pp. 116-130.

“The Influence of MRP, JIT, and Automated Manufacturing on the Role of Accounting in Manufacturing,” Issues in Management Accounting. Edited by David Ashton, Trevor Hopper and Robert W. Scapens, Prentice Hall, Hertfordshire, Great Britain, 1991, pp. 193-218.

“Jit Jitters About Responsibility Accounting,” CMA Magazine, The ManagementAccountants Magazine, July 1989, pp. 22-25. Is has been adopted for Management Control Systems, Seventh and Eighth editions by Robert N. Anthony as “Responsibility Accounting vs. JIT”. It has also been adopted for NewTechnology and Management Accounting: Readings by Jeffrey Kantor, Captus Press, 1991.

“Variance Tracking: MIS in Interdependent Manufacturing Contexts,” Information and Management. Co‑authored with Randolph Cooper, 14 (1988), pp. 115‑121.

“Coalition Costs Through Queuing Theory for Shapley Cost Allocations,” with C. Davis, Advances in Accounting, Volume 6, 1988, pp. 85‑110.

“Eleven Key Issues in Manufacturing Accounting,” Management Accounting, January 1987, pp. 32‑37.

“A Departmental Overhead Algorithm Consistent With Opportunity Costs,” Management Accounting, March 1983, pp. 33‑37.

“Price Setting as a Basis for Managerial Accounting,” Management AccountingManuscript Series, 1983, 20 pages.


Cases from Management Accounting Practice: Volume 16 , Institute of Management Accountants, Montvale, NJ, 2000. Editor.

Management Accounting: A Road of Discovery , with Michael Thomas, South-Western College Publishing, Cincinnati, OH, 2000. Winner of the 2001 Innovation in Management Accounting Education Jim Bullock Award from the American Accounting Association.

The Theory of Constraints and Its Implications for Management Accounting, a monograph for the Institute of Management Accountants with Eric Noreen and Debra Smith, North River Press, Great Barrington, MA, 1995. Translated into Portuguese 1996.

“Kenco Engineering Corporation (A)&(B),” Cases From Management Accounting Practice, Volume 10 & 11, with David Brecht and Vernon Hughes. Edited by Lawrence P. Carr, The Institute of Management Accountants, Montvale, NJ, 1997.

Teaching notes for “Kenco Engineering Corporation (A)&(B),” Cases From Management Accounting Practice, Volume 10 & 11, with David Brecht and Vernon Hughes. Edited by Lawrence P. Carr, The Institute of Management Accountants, Montvale, NJ, 1997.

“Cost Accounting Implications of the Transition from Traditional to Modern Manufacturing Technologies,” Issues in Management Accounting, Volume Two, with Michael Thomas. Edited by David Ashton, Trevor Hopper and Robert W. Scapens, Prentice Hall, Hertfordshire, Great Britain.

Cases From Management Practice, Volume 8 , Editor, published by the Institute of Management Accountants, 1992, 48 pages.

Teaching Notes for The California-Illini Corporation, Volume 8, Cases From Management Practice, published by the Institute of Management Accountants, 1992, pp. 1-23.

Teaching Notes for the Wharton Company Case, Volume 8, Cases From Management Practice, with Mark Woeppel published by the Institute of Management Accountants, 1992, pp. 25-32.

PROCEEDINGS: Numerous proceedings and presentations over twenty-five years.



“Are You a Change Champion?” Insert to the Journal of Accountancy Notes, in the Journal of Accountancy, January 2002, The American Institute of Certified Public Accountants.

“Cost Management at Caterpillar,” Management Accounting, May 1994, p.66.

Robert W. Bennett, James A. Hendricks, David E. Keys, and Edward J. Rudnicki, “Cost Accounting for Factory Automation” (Montvale: National Association of Accountants, 1987) in Issues in Accounting Education, V4, No. 2 (Fall 1989) pp. 468-469.

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Research Projects/Interests ::

Dr. Mackey is currently interested in the role and application of management accounting in organizational change, lean accounting and continuous improvement. He is also developing an expertise in Balanced Scorecard and performance measurement systems.

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Professional Associations ::


Journal of Accounting Education, Management and Information Technologies, Omega, The International Journal of Management Science, Accounting Horizons, The Journal of Business and Management, Mid-Western and Western sections of the American Accounting Association, the Social Sciences and Humanities Research Council of Canada, and the case portion of the AAA Management Accounting National Meeting.

Professor in Residence for The Institute of Management Accountants (2001-2002), California State University, Sacramento, 1987 to present, University of Michigan, Ann Arbor (Visiting, 1986), York University (1983-1986), University of Wisconsin, Madison (1980-1983), University of Illinois, teaching assistant (1975-1978), Wilfred Laurier University, (1973-1974), Clarkson Gordon & Co. (1971-1973). Short-term assignments include, The Swedish School of Business in Helsinki (2007) Helsinki School of Economics, Finland,1998), The University of Technology, Sydney, Australia (1995), and Nankai University the Peoples Republic of China(1983). Paid consulting engagements for Kenco Engineering, NorCal Industries, and the Government of Canada.





last updated: 01/01/2003
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