Question: Who was known for his research in managerial accounting, Alex Sevanian or Raffi Indjejikian?

<P0-S0> 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. <P0-S1>  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. <SEP> <P1-S0> Charles Williams Nash (January 28, 1864 – June 6, 1948) was an American automobile entrepreneur who served as an executive in the automotive industry. <P1-S1>  He played a major role in building up General Motors. <P1-S2>  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. <P1-S3>  His profits came from focusing on one well-designed car in the upper medium price range. <P1-S4>  He bought several distressed companies in Wisconsin, merging them and installing advanced managerial accounting procedures while cutting costs and focusing on long-term growth. <P1-S5>  He retired as president in 1932 but remained chairman of the board. <P1-S6>  His major acquisition was the merger in 1937 with the Kelvinator Company, which made refrigerators. <P1-S7>  During World War II, Nash-Kelvinator greatly expanded to manufacture aircraft engines and parts. <SEP> <P2-S0> 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. <P2-S1>  He is also an Affiliate Professor in the University of Maryland Institute for Advanced Computer Studies. <P2-S2>  Dr. Gordon earned his Ph.D. in Managerial Economics from Rensselaer Polytechnic Institute. <P2-S3>  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. <P2-S4>  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. <P2-S5>  Dr. Gordon's current research emphasizes the importance of applying concepts from economics and managerial accounting to an information-based economy. <P2-S6>  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. <P2-S7>  The Gordon-Loeb Model has been featured in The Wall Street Journal and The Financial Times. <P2-S8>  For a 3-minute video that provides a non-mathematical overview of the Model, go to: https://www.youtube.com/watch?v=cd8dT0FuqQ4. <P2-S9>  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. <P2-S10>  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. <P2-S11>  Dr. Gordon's research has over 6,400 citations in Google Scholar. <SEP> <P3-S0> Alex Sevanian (November 3, 1946 – February 17, 2005) was an American pharmacologist.