Researchers recognized for work in management accounting


Scott B. Jackson, professor at the University of South Carolina; Timothy M. Keune, assistant professor at the University of Dayton, Ohio; and Leigh Salzsieder, assistant professor at the University of Missouri–Kansas City, received the Greatest Potential Impact on Management Accounting Practice Award for their research into bias that affects investment decisions, and its implications for global business.

Their paper, “Debt, Equity, and Capital Investment,” shows that debt financing might push managers away from investing in projects that increase business value, providing evidence about the effect of an organization’s capital structure on key internal decisions.

The award, sponsored by the AICPA and Chartered Institute of Management Accountants (CIMA) under the banner of the Chartered Global Management Accountant designation, recognizes academic research considered most likely to have a significant impact on management accounting and includes a $2,000 stipend.

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

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

News quiz: Taking an economic snapshot and looking to the future

Recent news included IRS actions that affect individuals and partnerships and a possibly influential move by a Big Four accounting firm.Take this short quiz to see how much you know about the news.