Steven D. Smith is an associate professor of accountancy and the Kristine V. and Randy J. Vest Fellow in the Marriott School of Business at Brigham Young University (BYU). Previously he was an assistant professor of accountancy at the University of Illinois at Urbana-Champaign. He earned B.S. and MAcc degrees from BYU and M.S. and Ph.D. degrees from Cornell University. He is a certified management accountant (CMA). Professor Smith teaches cost and management accounting courses in the undergraduate and graduate accounting programs, as well as the full-time and executive MBA programs at BYU. Professor Smith has experience working in the field of strategic cost management, including a 2016 professional development leave from BYU, during which he worked as an in-house financial planning and analysis consultant for Ortho Development Corporation, a medical device company in Salt Lake City, UT.

Professor Smith's expertise is in the areas of management control systems, focusing on the provision of incentives and performance measurement. He has published numerous articles in prestigious academic publications such as The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, and Accounting Horizons. He has presented his research at numerous conferences and invited presentations throughout the world. Professor Smith has also published teaching cases in the IMA Educational Case Journal and Strategic Finance. Professor Smith has served in a variety of research- and teaching-focused positions in both the Management Accounting Section (MAS) of the American Accounting Association (AAA) and the Institute of Management Accountants (IMA).