Faculty and ResearchExpert Guide

Krishnamurthy Surysekar

Krishnamurthy Surysekar

Director, Master of Accounting Program

School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 341
Miami, FL 33199

(305) 348-3259


  • Ph.D. in Business Administration
    University of Maryland, College Park, Maryland
  • Master of Business Administration
    Indiana Institute of Management Calcutta, Calcutta, India
  • Bachelor of Engineering
    Birla Institute of Technology, Pilani, India

Areas of Expertise

  • Managerial Accounting

Professional Activities

Dr. Surysekar has nearly 20 years of experience in the accounting field, in India and in the U.S. Prior to joining FIU, he was a Visiting Assistant Professor at the University of Iowa’s Tippie College of Business, and, earlier, Assistant Professor at Georgia Tech’s DuPree College of Management. He previously worked for a premier management consulting firm in India.

Since coming to the U.S. as a doctoral student in 1989, Dr. Surysekar has taught graduate and undergraduate courses in cost/managerial accounting, principles of financial accounting and intermediate financial accounting. At FIU, he teaches managerial and financial accounting in the undergraduate and the Executive as well as Professional MBA programs. Dr. Surysekar also teaches the Ph. D. seminar in managerial accounting.

Dr. Surysekar’s research primarily involves theoretical modeling of managerial decisions using accounting information. His papers study contracting with asymmetric information, and performance evaluation, in different economic contexts. He has had several papers published in academic journals such as Journal of Accounting and Public Policy, Journal of Accounting Auditing and Finance, Management Accounting Research, European Journal of Operational Research, and Review of Business Information Systems, among others. Dr. Surysekar is currently working on research projects involving environmental cost disclosures, healthcare costs, intra-firm knowledge management, and business process outsourcing.

He has accepted an appointment to the editorial review board of the Journal of Management Accounting Research, the premier journal published by the Management Accounting Section of the American Accounting Association, for the period 2010-12. He also serves as an ad-hoc reviewer for several leading academic journals in accounting and management, such as The Journal of Accounting and Public Policy, The Journal of Business Finance and Accounting, and Decision Sciences.

In September 2007, Dr. Surysekar was selected for the Morrison, Brown, Argiz, & Farra, LLP Professorship in FIU’s School of Accounting. In October 2005, he received FIU’s faculty award for excellence in research. In January 2003, Dr. Surysekar was appointed by FIU’s Provost to the University’s Graduate Faculty, and was later conferred “Dissertation Advisor” status. In 2005-2006, his class was selected by the students of the Executive MBA program as the “Most Applicable Class”. Dr. Surysekar also serves as an affiliate faculty in FIU’s Honors College. While a doctoral student in 1993, Dr. Surysekar’s academic work earned him the "Paine Award" for academic excellence at the University of Maryland. Earlier, in September 1982, he received the "Dr. K. Nath Public Trust Prize" for academic achievement from the Indian Institute of Management-Calcutta.

Dr. Surysekar serves on the academic review board of Great Lakes Institute of Management in Chennai, India. He also serves on the editorial board of the journal published by the Yale-Great Lakes Research Center.

Courses Taught

  • Accounting for Decisions
  • Accounting for Managers
  • Accounting for Planning and Control
  • Creating Economic and Social Value
  • Financial Accounting I
  • Financial Reporting and Analysis
  • Management Accounting
  • Managerial Control and Controllership
  • Navigating in a Globalizing World
  • Research in Management Accounting
  • Seminar in Managerial Accounting
  • Seminar: Information Value and Agency Research Accounting
  • Special Topics in Accounting

Refereed Journal Articles

Surysekar, K., & Tian, T. (2021). Asymmetric Selling, General and Administrative Cost Behavior in Oil, Gas, and Energy Sector. Oil Gas and Energy Quarterly. (Accepted)

Belina, H., Surysekar, K., & Weismann, M. F. (2019). On the medical loss ratio (MLR) and sticky selling general and administrative costs: Evidence from health insurers. Journal of Accounting and Public Policy, 38(1). View Article

Surysekar, K. (2016). Incentives when Environment and Unobservable Managerial Effort Complement. International Academic Research Journal of Business and Management, 4(5). View Article

Surysekar, K., Weismann, M. F., Forgione, D. A., & Carmenate, J. (2015). The Legal Environment of Physician Compensation. Journal of Health Care Finance, 42(2). View Article

Surysekar, K., Turner, E. H., & Wheatley, C. M. (2015). On The Association Between Donor-Imposed Financial Inflexibility And Future Donations To Charitable Organizations. Journal of Management Accounting Research, 27(1). View Article

Surysekar, K., & Turner, E. H. (2012). The association between fundraising efficiency, financial vulnerability and subsequent donations to not-for-profits. Review of Business Information Systems, 16(3).

Chacar, A., & Surysekar, K. (2009). A survey of new product development: Can decentralization alone deliver? Review of Business Information Systems, 13(4).

Chacar, A., Coff, R. W., & Surysekar, K. (2007). Research note on the incremental value of knowledge workers. Review of Business Information Systems, 12(3).

Lee, C., Surysekar, K., & Wang, T. (2007). The role of project success in the relationship between accountability and is process documentation. Review of Business Information Systems, 11(2).

Forgione, D., Vermeer, T., Surysekar, K., Wrieden, J., & Plante, C. (2005). Drgs, cost and quality of care: An agency theory perspective. Financial Accountability & Management, 21(3).

Natarajan, R., Sethuraman, K., & Surysekar, K. (2005). Reducing incremental costs associated with the delegation of incentive contracting decisions: An analysis of planning and control decisions in a manufacturing setting in the presence of moral hazard. European Journal of Operational Research, 162(3).

Balakrishnan, R., Surysekar, K., & Sivaramakrishnan. (2004). Short-term contracts, long-term actions, and information system design. Journal of Accounting, Auditing and Finance, 19(2).

Forgione, D. A., Vermeer, T. E., Surysekar, K., Wrieden, J. A., & Plante, C. A. (2004). The impact of DRG-based payment systems on quality of health care in OECD countries. Journal of Health Care Finance, 31(1).

Melick, C. F., Buchbinder, D., Coll, D. P., Moore, S., & Lee, C. (2004). The effects of knowledge management on surgeon behavior. Journal of Health Care Finance, 31(1).

Surysekar, K. (2003). A note on the interaction effects of non-financial measures of performance. Management Accounting Research, 14(December).

Surysekar, K., & Ramesh, B. (2003). On the role of accountability and incentives in obtaining quality process documentation. Review of Business Information Systems, 7(4).

Surysekar, K. (2000). Payment ceilings in incentive contracting for sole source procurement. Advances in Quantitative Analysis of Finance and Accounting, 8(0).

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