The American Institute of CPAs, the Chartered Institute of Management Accountants and the Society of Management Accountants of Canada have given awards to three individuals for management accounting research.

The winners of the first Greatest Potential Impact on Practice Award for research in management accounting are Janek Ratnatunga, Norman Gray and Bala K. R. (Kashi) Balachandran.

The award was presented to the three winners on Jan. 10 at the AAA MAS Midyear Meeting in St. Pete's Beach, Fla., for their research and work on the paper "The Capability Economic Value of Intangible and Tangible Assets (CEVITA): The Valuation and Reporting of Strategic Capabilities," which was originally published in Management Accounting Research, CIMA's research journal. The award recognizes academic papers considered most likely to have a significant impact on management accounting practice.

Ratnatunga has been a professor of accounting and finance at Monash University in Australia since 1990. Balachandran is a professor of accounting and operations management at New York University's Stern School of Business. Now retired, Gray was previously the head of the Airborne Early Warning and Control Division of the Defense Materiel Organization, within Australia's Department of Defense.

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