Intuitively I used to think that a $1\times 1$ matrix is simply a scalar number, I also saw this statement in books. However when I think about it now it doesn't make sense to me because of one problem.
Let $I$ be the $2\times 2 $ identity matrix, now $\lambda I$ is well defined if $\lambda $ is a scalar or if $\lambda $ is a $1 \times 2$ matrix. However if we want to make the statement that scalars and $1 \times 1$ matrices are the same then the $\lambda I$ would have to be defined for a matrix $\lambda$ which is not $1 \times 2$.
More generally, let $M \in \Bbb R^{n \times m}$, now linear algebra says that if $N$ is another matrix, the product $NM$ only exists if $N \in \Bbb R^{m \times n}$. However if $n$ and $m$ are not zero then $NM$ is not defined for a $1\times 1$ matrix $N$, while $NM$ is defined if $N$ is simply a scalar... So in conclusion we can simply state that $1\times 1$ matrices and scalars are not the same thing right? Is there any interesting theory behind this?