Eva Labro, associate professor of accounting at the University of North Carolina’s Kenan Flagler Business School and chair of the selection committee, presented Choi with the award at the annual AAA Conference in Chicago.
Choi’s research explores the use of accounting information in managerial decision-making. The research was completed within five years of Choi completing his doctorate and places an emphasis on strategic performance measurement systems, as well as performance evaluation and reward systems. The award is accompanied by a $2,000 grant.
“Dr. Choi’s academic research is crucial to helping management accountants maximize value for their organizations so that they in turn can achieve greater and sustainable success,” said Valerie Rainey, CPA, CGMA, chair of the AICPA’s Business & Industry Executive Committee and chief financial officer of INTTRA.“I am confident he will build upon his research and continue to advance our understanding of how incentives impact performance.”
Choi’s papers, "Strategy selection, surrogation, and strategic performance measurement systems" (with G. Hecht and W. Tayler), was published in the Journal of Accounting Research, March 2013 and "Lost in translation: The effects of incentive compensation on strategy surrogation" (with G. Hecht and W. Tayler) was published in the Accounting Review, July 2012. In 2014, Choi was the recipient of the AAA-AICPA’s Greatest Potential Impact on Management Accounting Practice Award and received the Katz Excellence in Teaching Award (CBA), 2011-2012; 2012-2013.
Choi holds a doctorate from Emory University, a Master of Accountancy degree from Ohio State University and a Bachelor of Science in Business Administration degree from Washington University, St. Louis.
A list of previous winners can be found on the AAA’s Best Early Career Researcher awards page.