The Chartered Institute of Management Accountants in the United Kingdom and the Society of Management Accountants (CMA Canada) co-sponsored the award. It was granted in collaboration with the management accounting section of the American Accounting Association.

 

Theresa Libby, CA and Ph.D., professor of accounting at Wilfrid Laurier University, Waterloo, ON presented the award this week at the Annual Meeting of the American Accounting Association (AAA) in New York.  The $2,000 grant is given to a researcher with the best overall body of research in management accounting.  Eligible research will have been completed within the first five years of joining a faculty.

 

“Research on management accounting is critical to the accounting profession,” said Ken Witt, technical manager of the AICPA’s business, industry and government group. “We think Dekker’s research will contribute significantly to better understanding of complex issues faced by our business and industry members, many of whom are CEOs and CFOs responsible for making key decisions on the creation of collaborative environments within their organizations.”

 

Dekker’s research on accounting and control in inter-firm relationships, strategy, and management control, as well as on performance measurement, goal setting, and incentive compensation, has appeared in many professional publications including Accounting Horizons, Accounting, Organizations and Society, Management Science and Management Accounting Research. 

 

In 2006, Dekker received the Outstanding Paper award from the AAA for his paper “Negotiated goals and pay performance: A field study investigation of how incentive compensation and goal negotiation affect financial performance.”  In 2003, he received the David Solomon’s Best Paper award by Management Accounting Research for “Value chain analysis in inter-firm relationship: A field study.”

 

“The effects inter-firm relationships and strategy and management control are critical business problems that need to be understood,” said Ken Merchant, CPA and Ph.D., business, industry executive committee liaison to the AAA.  “Dekker’s research provides key information to improve the environment for management accountants.”