Thomas Klammer, Ph.D., CPARegents Professor EmeritusUniversity of North Texas/Denton, TexasThomas Klammer taught accounting at the University of North Texas for nearly four decades. Tom received his Ph.D. from the University of Wisconsin and has a MBA and BBA from Western Michigan University. He is a Texas CPA, a past president of the AAA Management Accounting Section, and remains active in professional organizations such as the IMA. His interests are cross functional and he continues to research and write in the managerial accounting area.Dr. Klammer’s Regents Professor Emeritus designation acknowledges his teaching and research contributions. He developed and taught web based instructional materials. Tom is also internationally recognized for his work in capital investment decision methods and cash flow reporting. His publications include co-authoring a modular text series, Management Accounting: A Strategic focus, monographs on capital investment, capacity management, supply chain costing and several nationally used continuing education texts. He has published numerous articles in premier academic and professional journals such as: Journal of Business,The Accounting Review, California Management Review, Journal of Accountancy, Management Accountant, and Journal of Management Accounting research.Dr. Klammer has made numerous presentations at regional, national academic, and practitioner conferences. He has served on the editorial board of accounting, several accounting journals, and is currently associate editor of IMA’s case journal. Tom’s practical experience includes extensive work with CAM-I (Consortium for Advanced Manufacturing International). He also has banking, oil & gas, CPA firm experiences, and served as a research consultant for the FASB. Dr. Klammer has been active in writing and presenting continuing education seminars for the past thirty five years, and has been named as an AICPA Outstanding Discussion Leader while teaching both financial and managerial seminars.