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Researchers recognized for work in management accounting

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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.