Ariela Caglio and Angelo Ditillo Win David Solomons Prize

Ariela Caglio and Angelo Ditillo (Department of Accounting) are the recipients of the 2012 David Solomon Prize, assigned to best paper in each annual volume of Management Accounting Research.

The winning paper, Opening the Black Box of Management Accounting Information Exchanges in Buyer-Supplier Relationship, has been published in volume 23 (2) pp. 61-78. The paper wants to explain why collaborating firms open their books and share management accounting information. By using social network analysis, the data collected from a fashion firm and its entire set of suppliers shows that the quantity of management accounting information is positively related to task interdependence while having an inverted U-shape relation with the duration of the relationship. In addition, it provides evidence of a positive association with task analysability.

The prize is named after David Solomons (1912-1995), an outstanding figure in the accounting communities of both the UK and the US, president of the British Accounting Association between 1955 and 1958 and of the American Accounting Association twenty years later (1977-1978).