Professors awarded for research projects


The AICPA and the Chartered Institute of Management Accountants (CIMA) presented the Greatest Potential Impact on Management Accounting Practice Award to six professors for two research projects.

Created in 2009, the award recognizes academic research considered to most likely have a significant impact on management accounting.

The AICPA and CIMA partnered to create the Chartered Global Management Accountant (CGMA) designation. Under the CGMA flag, the organizations sponsor this award to recognize the role the academic community plays in helping shape business through the management accounting discipline.

Ramji Balakrishnan, Carlson-KPMG Research Professor of Accounting in the Tippie College of Business at the University of Iowa in Iowa City; Stephen Hansen, associate professor of accounting in the Graduate School of Business and Public Policy at the Naval Postgraduate School, Monterey, Calif.; and Eva Labro, associate professor of accounting at the Kenan-Flagler Business School at the University of North Carolina at Chapel Hill, received the award for their paper, “Evaluating Heuristics Used When Designing Product Costing Systems,” which explores rules of thumb that are widely used but not well understood.

Also, Jongwoon “Willie” Choi, assistant professor of business administration in the Joseph M. Katz Graduate School of Business at the University of Pittsburgh; Gary W. Hecht, associate professor of accountancy in the College of Business at the University of Illinois, Urbana-Champaign; and William B. Tayler, associate professor of accounting at the Marriott School of Management at Brigham Young University, Provo, Utah, received the award for “Lost in Translation: The Effects of Incentive Compensation on Strategy Surrogation,” which provides guidance on creating effective performance management systems.

Eligible papers must have been published within the previous five years and submitted by the authors or nominated by peers.

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