Kathryn Chang, Ph.D.

Associate Professor, Accounting, Sonoma MBA

Kathryn Chang, Ph.D.


(707) 664-2400


Stevenson 2806

Awards: Best Paper Award, Government and Nonprofit Section, 2016 American Accounting Association Annual Meeting, New York, NY

  • University of Toledo - Ph.D. in Manufacturing and Technology Management,
  • University of Toledo - B.B.A. in Accounting
  • Eastern Michigan University - M.A. in Applied Economics
  • Fudan University (China) - B.A. in World Economics
Academic Interests
  • Cost management
  • Performance measurement

Dr. Kathryn Chang is an Associate Professor of Accounting at Sonoma State University. She teaches Managerial Accounting and Cost Accounting. She is a certified public accountant with over ten years of experience in the private industry. Her primarily research interests include cost management and performance measures in the healthcare industry. She has published articles in academic journals, including Journal of Accounting and Public Policy, Journal of Governmental & Nonprofit Accounting, The Chinese Economy, International Journal of Management Accounting Research, and Wine Economics and Policy.

Selected Publications & Presentations
  • Chang, K., Chang, G.H. 2017. “An Investigation of Economic Efficiency in California Hospitals,” Journal of Governmental & Nonprofit Accounting, 6(1), 30-51, DOI:10.2308/ogna-51904
  • Chang, K. J., Thach, L, & Olsen, J. (2016). Wine and health perceptions: Exploring the impact of gender, age and ethnicity on consumer perceptions of wine and health. Wine Economics and Policy, 5(2), 105-113. http://dx.doi.org/10.1016/j.wep.2016.09.001
  • Chang, K. J., Chichernea, D. C., & HassabElnaby, H. R. (2014). On the DuPont Analysis in the health care industry. Journal of Accounting and Public Policy, 33(1), 83-103. https://doi.org/10.1016/j.jaccpubpol.2013.10.002