Eddy Cardinaels and Eva Labro received the American Accounting Association’s Greatest Potential Impact on Practice Award for research in management accounting.
Sponsored by the AICPA, the Chartered Institute of Management Accountants and the Society of Management Accountants of Canada, the award recognizes academic papers that are considered most likely to have a significant impact on management accounting practice. Eligible papers must have been published within the previous five years and submitted by the authors, or nominated by peers.
Cardinaels and Labro’s paper on time-driven activity-based costing (TDABC), a widely used method for costing products and services, translated into actionable recommendations for reducing errors in estimates used in TDABC models.
Cardinaels is a professor of accounting at Tilburg University, the Netherlands. Labro is an associate professor of management accounting at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill.
The award was established in 2009 to support the next generation of management accounting researchers and to recognize the importance of research to practice and the profession.
Paul Parks, senior technical manager for the AICPA’s Business, Industry & Government membership section, presented the award at the 2011 AAA Management Accounting Section’s midyear meeting.
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