Dr. Tota Panggabean | Business, Management and Accounting | Research Excellence Award

California State University Sacramento | United States

Dr. Tota U.M. Panggabean, CMA, CA, is an Associate Professor of Accountancy and Department Chair at the College of Business, California State University, Sacramento. His research focuses on managerial and financial accounting, judgment and decision-making in auditing, human information processing in accounting, and balanced scorecard performance evaluation. Dr. Panggabean has contributed to the advancement of behavioral accounting research through experimental and cognitive studies, including the application of eye-tracking technology to understand managerial judgment and information acquisition. He has authored several peer-reviewed journal articles published in reputable international journals such as the Journal of Accounting Research and Cogent Business & Management, and his work has been presented at major conferences organized by the American Accounting Association and the European Accounting Association. In addition to his academic contributions, he actively collaborates with international scholars and serves on editorial boards and advisory committees. His research and teaching continue to influence accounting education, decision-making practices, and professional development in the global accounting community.