Question: Who was known for his research in managerial accounting, Alex Sevanian or Raffi Indjejikian?
Context: The Comptroller General of the United States is the director of the Government Accountability Office (GAO, formerly known as the General Accounting Office), a legislative branch agency established by Congress in 1921 to ensure the fiscal and managerial accountability of the federal government.  The Budget and Accounting Act of 1921 "created an establishment of the Government to be known as the General Accounting Office, which shall be independent of the executive departments and under the control and direction of the Comptroller General of the United States" and the provided that the "Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds, and shall make to the President when requested by him, and to Congress... recommendations looking to greater economy or efficiency in public expenditures." William Joseph Vatter (1905-1990) was an American accounting scholar and professor of accounting at the University of Chicago and at the University of California-Berkeley known for his "new approach to teaching managerial accounting." Alex Sevanian (November 3, 1946 – February 17, 2005) was an American pharmacologist. Variable costing is a managerial accounting cost concept.  Under this method, manufacturing overhead is incurred in the period that a product is produced.  This addresses the issue of absorption costing that allows income to rise as production rises.  Under an absorption cost method, management can push forward costs to the next period when products are sold.  This artificially inflates profits in the period of production by incurring less cost than would be incurred under a variable costing system.  Variable costing is generally not used for external reporting purposes.  Under the Tax Reform Act of 1986, income statements must use absorption costing to comply with GAAP. In management accounting or managerial accounting, managers use the provisions of accounting information in order to better inform themselves before they decide matters within their organizations, which aids their management and performance of control functions. Charles Williams Nash (January 28, 1864 – June 6, 1948) was an American automobile entrepreneur who served as an executive in the automotive industry.  He played a major role in building up General Motors.  In 1916, he bought Thomas B. Jeffery Company, makers of the popular Rambler automobile, renamed it Nash Motors, and played an independent role in an automobile industry increasingly dominated by the Big Three: General Motors, Ford, and Chrysler.  His profits came from focusing on one well-designed car in the upper medium price range.  He bought several distressed companies in Wisconsin, merging them and installing advanced managerial accounting procedures while cutting costs and focusing on long-term growth.  He retired as president in 1932 but remained chairman of the board.  His major acquisition was the merger in 1937 with the Kelvinator Company, which made refrigerators.  During World War II, Nash-Kelvinator greatly expanded to manufacture aircraft engines and parts. Lawrence A. Gordon is the EY Alumni Professor of Managerial Accounting and Information Assurance at the University of Maryland’s Robert H. Smith School of Business.  He is also an Affiliate Professor in the University of Maryland Institute for Advanced Computer Studies.  Dr. Gordon earned his Ph.D. in Managerial Economics from Rensselaer Polytechnic Institute.  An internationally known scholar in the areas of managerial accounting (often called management accounting) and cybersecurity economics, Dr. Gordon's research focuses on such issues as economic aspects of information security (including cybersecurity or computer security), corporate performance measures, cost management systems, and capital investments.  He is the author of approximately 100 articles, published in such journals as The Accounting Review, ACM Transactions on Information and System Security, Communications of the ACM, Journal of Financial and Quantitative Analysis, Journal of Computer Security, MIS Quarterly, Accounting, Organizations and Society, and the Journal of Accounting and Public Policy.  Dr. Gordon's current research emphasizes the importance of applying concepts from economics and managerial accounting to an information-based economy.  Dr. Gordon is the co-creator (with Martin P. Loeb) of the Gordon-Loeb Model, which provides a mathematical economic model for deriving an organization's optimal investment level in cyber/information security.  The Gordon-Loeb Model has been featured in The Wall Street Journal and The Financial Times.  For a 3-minute video that provides a non-mathematical overview of the Model, go to: https://www.youtube.com/watch?v=cd8dT0FuqQ4.  Dr. Gordon also is the author of several books, including Managerial Accounting: Concepts and Empirical Evidence, Managing Cybersecurity Resources: A Cost-Benefit Analysis and Improving Capital Budgeting: A Decision Support System Approach.  In addition, he is the Editor-in-Chief of the Journal of Accounting and Public Policy and serves on the editorial boards of several other journals.  Dr. Gordon's research has over 6,400 citations in Google Scholar. Raffi Indjejikian (BComm, MBA, PhD) is the Robert L. Dixon Collegiate Professor of Accounting at the Stephen M. Ross School of Business at the University of Michigan.  His research is primarily focused on the development of models and theories illustrating the role of managerial accounting in decision-making through the basis of agency theory. Total cost of acquisition (TCA) is a managerial accounting concept that includes all the costs associated with buying goods, services, or assets. Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) was originated about 20 years ago and is considered a subcategory of financial accounting that focus on the disclosure of non-financial information about a firm's performance to external parties such as capital holders, mainly to stakeholders, creditors and other authorities.  These represent the activities that have a direct impact on society, environment, and economic performance of an organisation.  Sustainability accounting in managerial accounting contrasts with financial accounting in that managerial accounting is used for internal decision making and the creation of new policies that will have an effect on the organisation's performance at economic, ecological, and social (known as the triple bottom line or Triple-P's; People, Planet, Profit) level.  The topic is fairly new and being led in Europe.
Answer: Raffi Indjejikian