Ludwig Voussem and Utz Schäffer of the Institute of Management Accounting and Control as well as Stephan Kramer of the Rotterdam School of Management have won the 2016 David Salomons Prize. Their article “Fairness perceptions of annual bonus payments: The effects of subjective performance measures and the achievement of bonus targets” (Management Accounting Research, 30(1), 32–46) has been selected by the Editor of Management Accounting Research following a vote of the Editorial Board members.
Both editor and board viewed this prize-winning article as making an important contribution to the field of management accounting research. The prize is sponsored by the Chartered Institute of Management Accountants and is named in recognition of Professor David Solomons’ contributions to management accounting research over many years. It was inaugurated in 2001 and is awarded to the best article in the annual volume of Management Accounting Research.