The AICPA recently sponsored two Management Accounting Awards presented at the American Accounting Association’s midyear meeting. Chee Chow, an accounting professor at the San Diego State University College of Business Administration, received the Lifetime Contribution to Management Accounting Award. Shannon Anderson, associate professor of management at Rice University in Houston, and Henri Dekker, associate professor of accounting at VU University in Amsterdam, received the Greatest Potential Impact on Practice Award.
The Lifetime Contribution Award recognizes individuals who have made a significant contribution to management accounting education, research and/or practice over a sustained period through scholarly endeavors, teaching excellence, educational innovation and/or service to the AAA’s Management Accounting Section.
Chow’s research has involved auditing, financial accounting, accounting education, taxation and management accounting and controls. He has won numerous awards for his writing and has published articles in leading academic and practitioner journals. He serves on the editorial review boards of 10 scholarly journals and has served as president of the AAA’s Management Accounting Section.
The Greatest Potential Impact on Practice Award, which the AICPA sponsors along with the Chartered Institute of Management Accountants and the Society of Management Accountants of Canada, recognizes the authors of a single article with the greatest potential impact on practice.
Anderson and Dekker received the award for their paper “Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design and Subsequent Performance.” The paper examines whether transaction and supplier characteristics that generate opportunistic hazards in a business are related to the formal management control structure.