Rajiv D. Banker(born 1953, deceased March 1, 2023) was an accounting researcher and educator, recognized by the Institute for Scientific Information (Web of Science) as one of the 150 most influential researchers in economics and business.[1] He was the Director of the Center for Accounting and Information Technology at the Fox School of Business and Management, Temple University.[1] He was also President of the International Data Envelopment Analysis Society[2] and Editor-in-Chief of the Data Envelopment Analysis Journal.[3]
Education and early career
Banker obtained his Bachelor of Science degree at the University of Bombay in 1973, and his Doctorate in Business Administration at Harvard University in 1980.
In 1995, Banker co-authored a textbook called Management Accounting with Anthony Akinson, Robert S. Kaplan and Mark Young.[9] This textbook is now in its third edition. He also co-authored a book on the balanced scorecard.[10]
From mid 2004 to early 2005, Banker served only a short term as Dean of the A. Gary Anderson Graduate School of Management (AGSM) at the University of California Riverside, during which he spent considerable time in India conducting research, and then later served as a "special assistant" in the chancellor's office after leaving his position as Dean.[11][12][13]
Banker has received five prestigious awards from the American Accounting Association. These awards include the Lifetime Contribution to Management Accounting Award (2017),[19] the Notable Contribution to Management Accounting Literature Award (2015)(2002), the Journal of Management Accounting Research Best Paper Award (2004), and the Award for Notable Contribution to Public Sector Accounting Literature (1991).[20]
He has received three teaching awards, based on votes from graduate and undergraduate students.[1]
Selected publications
“Demand Uncertainty and Cost Behavior” with D. Byzalov and J. Plehn-Dujowich, The Accounting Review, 89, 3, (May 2014), pp. 839–865.
“An Empirical Investigation of an Incentive Plan that Includes Nonfinancial Performance Measures,” with G. Potter and D. Srinivasan, Accounting Review, 75, 1, (January 2000), pp. 65–92.
“An Introduction to Data Envelopment Analysis with Some of its Models and Their Uses,” with Abraham Charnes, William W. Cooper, J. Swarts and D. Thomas, Research in Governmental and Nonprofit Accounting, (1989), pp. 125–164
“Constrained Game Formulations and Interpretations for Data Envelopment Analysis,” with Abraham Charnes, R. Clarke, and William W. Cooper, European Journal of Operational Research, (1989), pp. 299–308.
“Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis,” with Abraham Charnes and William W. Cooper, Management Science, 30, 9, (September 1984), pp. 1078–1092.
^“Productivity Measurement and Management Control,” The Management of Productivity and Technology in Manufacturing, P. Kleindorfer (Ed.), Plenum, New York, NY, (1985), pp. 239-257.
^“Scale Economies in New Software Development,” with C. Kemerer, IEEE Transactions on Software Engineering, 15, 10, (October 1989), pp. 1199-1205.
^“Measuring Gains in Operational Efficiency from Information Technology: A Case Study of the Positran Deployment at Hardee’s, Inc.,” with R. Kauffman and R. Morey, Journal of Management Information Systems, (Fall 1990), pp. 29-54.
^“Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis,” with A. Charnes and W.W. Cooper, Management Science, 30, 9, (September 1984), pp. 1078-1092.
^“Returns to Scale in DEA,” with W.W. Cooper, L. Seiford and J. Zhu, in Handbook on Data Envelopment Analysis, W.W. Cooper, L. Seiford and J. Zhu (Eds.), Kluwer Academic Publishers, Norwell, MA, (2011), pp. 43-75.
^Management Accounting, with A. Atkinson, R. Kaplan and M. Young, Prentice-Hall, Inc., Englewood Cliffs, NJ, First edition (1995). ISBN0131854488ISBN9780131854482.
^Balanced Scorecard: Linking Strategy to Performance, with S. Janakiraman and C. Konstans, Financial Executives Research Foundation, Morris Town, NJ (2001).
^“The Confounding Effect of Cost Stickiness in Conservatism Research,” with S. Basu, D. Byzalov, and J. Chen, Journal of Accounting and Economics, 61, 1, (2016).,
^“Implications of Impairment Decisions and Assets’ Cash-Flow Horizons for Conservatism Research,” with D. Byzalov and S. Basu, forthcoming in the Accounting Review, (2016).
^“Demand Uncertainty and Cost Behavior” with D. Byzalov and J. Plehn-Dujowich, The Accounting Review, 89, 3, (May 2014), pp. 839-865. Winner of the 2015 Notable Contribution to the Accounting Literature Award.
^"William W. Cooper: Innovator, Fighter and Scholar,” with R. Kaplan, Accounting Horizons, 28, 1, (March 2014), pp. 193-203.
^"Does Information and Communication Technology Lead to the Well-Being of Nations?” with Kartik Ganju and Paul Pavlou, forthcoming in MIS Quarterly, (2015)