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The Matrix Element Method is a promising multi-variate analysis tool whichoffers an optimal approach to compare theory and experiment according to theNeyman-Pearson lemma. However, until recently its usage has been limited by thefact that only leading-order predictions could be employed. The imperfectapproximation of the underlying probability distribution can introduce asignificant bias into the analysis which requires a major calibration for themethod when applied to parameter determination. Moreover, estimatingtheoretical uncertainties by scale variation may yield unreliable results. Wepresent the extension of the Matrix Element Method to next-to-leading order inQCD applicable to LHC data defined by common jet algorithms. The accuracy gainis illustrated by simulating a top-quark mass determination from singletop-quark events generated with POWHEG+PYTHIA. Additionally, the method'spotential for BSM parameter determination is demonstrated by simulating theextraction of a CP-violating Top-Yukawa coupling from events of singletop-quarks in association with a Higgs boson.

The Matrix Element Method as a tool for precision and accuracy