Accounting Index C-D

A-B  |  C-D  |  E-G  |  H-M  |  N-R  |  S-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Index of Accounting by Topic and Accounting Systems by Author Main Page

C Corporations (See MAAW's Corporations Bibliography)

Cabinet Maker

Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.

Klassen, M. and S. Kalagnanam. 2011. Western Cabinets - Building a cabinet or building a transformation? IMA Educational Case Journal 4(4): 1-6.

Cable TV (Also see TV)

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Key, K. G. 1997. Political cost incentives for earnings management in the cable television industry. Journal of Accounting and Economics (November): 309-337.

Seamans, R. C. 2012. Fighting city hall: Entry deterrence and technology upgrades in cable TV markets. Management Science (March): 461-475.

Cafeteria

Harrison, W. 1950. Company cafeteria losses will yield to treatment. N.A.C.A. Bulletin (April): 977-978.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.

Cameras (Also see Photography)

Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.

CAM-I - Consortium for Advanced Management - International (See MAAW's CAM-I Topic)

Campaigns

Bell, C. E. 1968. The N days of Christmas: A model for competitive advertising over an intensive campaign. Management Science (May): 525-535.

Bertini, M., J. T. Gourville, R. Gonzalez and K. L. Keller. 2011. Time for a unified campaign? Harvard Business Review (June): 129-133.

Bond, D. 2013. National mobility campaign adds California and D.C. Journal of Accountancy (January): 48-50.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Chaison, G. N. 1971. The need for a more intensive analysis of union organizing campaigns. The Academy of Management Journal 14(4): 518-520.

Clark, D. 2012. A campaign strategy for your career: Practical lessons from electoral politics. Harvard Business Review (November): 131-134.

Hirschhorn, L. 2002. Campaigning for change. Harvard Business Review (July): 98-104. (Organize large-scale change initiatives into three coordinated campaigns: political, marketing, and military).

Journal of Accountancy. 2018. Line items: Guidelines issued for advising private foundations on grants; LB&I produces examiner's overview of check-the-box rules; LB&I rolls out a second batch of compliance campaigns. Journal of Accountancy (February): 65.

Keating, E. K., L. M. Parsons and A. A. Roberts. 2008. Misreporting fundraising: How do nonprofit organizations account for telemarketing campaigns? The Accounting Review (March): 417-446.

Kumar, V. and B. Rajn. 2012. The perils of social coupon campaigns. MIT Sloan Management Review (Summer): 13-14.

McCann, H. K. 1923. The planning and preparation of an advertising campaign. Harvard Business Review (April): 308-313.

N.A.C.A. 1923. Radio education campaign. National Association of Cost Accountants Official Publications (July 2): 3-14.

Rachel, N. N. 1965. Auditing fund-raising campaigns. Management Accounting (October): 52-54.

Rogers, E. L. 1973. The need for a more intensive analysis of union organizing campaigns: Comment. The Academy of Management Journal 16(2): 340-343.

Scott, W. D. 2015. Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by U.S. private prison corporations. Accounting and the Public Interest (15): 27-52.

Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.

Canals

Kistler, L. H. 1980. The Middlesex Canal - An analysis of its accounting and management. The Accounting Historians Journal 7(1): 43-57.

Oakey, F. 1914. Determination of the net profit of the Panama Canal. Journal of Accountancy (September): 181-195.

Russ, R. W., G. J. Previts and E. N. Coffman. 2006. The stockholder review committee of the Chesapeake and Ohio Canal Company, 1828-1857: Evidence of changes in financial reporting and corporate governance. The Accounting Historians Journal 33(1): 125-143.

Candy

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Bennett, C. W. and W. P. Fiske. 1936. Hattie Hicks Sweets Company. N.A.C.A. Bulletin (May 15): 1065-1093.

Brockmiller, R. F. 1940. Material control for a chain of confectionery stores. N.A.C.A. Bulletin (June 15): 1305-1314.

Hayes, D. C. and J. K. Reynolds. 2005. Caroline's Candy Shop: An in-class role-play of the revenue cycle. Journal of Information Systems (Spring): 131-154.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.

Cannabis (See Marijuana)

Cowan, R. 2010. "It wouldn't matter if it was widgets." (Except, of course, that no one has ever been arrested for smoking a widget). CFO (September): 30-32 . (Cowan is the finance chief at the country's only publicly traded medical-marijuana company, Cannabis Science Inc.).

Lashley, K. and T. G. Pollock. 2020. Waiting to inhale: Reducing stigma in the medical cannabis industry. Administrative Science Quarterly 65(2): 434-482.

Martinez, D. E., D. Pflueger and T. Palermo. 2022. Accounting and the territorialization of markets: A field study of the Colorado cannabis market. Accounting, Organizations and Society (102): 101351.

Rinier, J. W. and A. P. Curatola. 2022. Taxes: Taxation of a cannabis business. Strategic Finance (August): 17-18.

Romi, A. M., H. Carrasco, C. A. Camors and J. J. Masselli. 2022. Accounting as a normalizing tool for transitional dirtiness: The case of the US adult-use cannabis industry. Contemporary Accounting Research 39(1): 271-303.

Rood, D. K. 2019. Providing services to cannabis clients. Journal of Accountancy (April/May): 16-17.

Canning Industry

Barr, R. H. 1934. Accounting for the canning industry. N.A.C.A. Bulletin (April 1): 937-942.

Barr, R. H. 1941. The use of standard costs in the canning industry. N.A.C.A. Bulletin (July 1): 1282-1298.

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.

Coleman, E. J. 1922. Cost accounting in the canning industry. National Association of Cost Accountants Official Publications (June 1): 3-19.

Jankowski, K. E. 1954. Cost and sales control in the canning industry. N.A.C.A. Bulletin (November): 373-382.

White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.

Cantonment

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

Canvas Footwear (Also see Shoes)

Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management Accounting (October): 17-20.

Capacity (See Idle Capacity and MAAW's Capacity Topic)

Capital (See MAAW's Capital Topic and Capital Budgeting, Capital Gain, Capital Structure, Cost of Capital, Human Capital, Intellectual Capital, Venture Capital, Social Capital, and Working Capital)

Capital Allocation (See MAAW's Capital Structure Bibliography)

Capital Assets (See MAAW's Capital Bibliography and MAAW's Assets Bibliography)

Capital Budgeting (See MAAW's Capital Budgeting Topic)

Capital Gains (See MAAW's Capital Gains Bibliography)

Capital in the Twenty-First Century (See Note on Piketty, T. 2014. Capital in the Twenty-First Century)

Capital Maintenance and Management (See MAAW's Capital Bibliography)

Capital Markets (See MAAW's Capital Markets Topic)

Capital Projects (See MAAW's Capital Bibliography)

Capital Structure (See MAAW's Capital Structure Bibliography)

Capital Rationing (See MAAW's Capital Bibliography)

Capital Risk (See MAAW's Capital Bibliography)

Capital Turnover (See MAAW's Return on Investment Topic)

Capitalism (See MAAW's Capitalism Bibliography)

Milanovic, B. 2019. Capitalism Alone: The Future of the System That Rules the World. Harvard University Press. (Summary).

Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. (Summary).

Carbon Emissions (The following articles are from MAAW's Environmental Cost Bibliography)

Butterworth, S., N. Subramaniam and M. M. S. Phang. 2015. Carbon risk management: A comparative case study of two companies within the Australian energy sector. Journal of Applied Management Accounting Research (Winter): 9-40.

Callon, M. 2009. Civilizing markets: Carbon trading between in vitro and in vivo experiments. Accounting, Organizations and Society 34(3-4): 535-548.

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

Hartmann, F., P. Perego and A. Young. 2013. Carbon accounting: Challenges for research in management control and performance measurement. Abacus 49(4): 539-563.

Islegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.

Lohmann, L. 2009. Toward a different debate in environmental accounting: The cases of carbon and cost-benefit. Accounting, Organizations and Society 34(3-4): 499-534.

Luo, L. L. and Q. Tang. 2016. Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research 15(1): 17-47.

Ma, X., W. Ho, P. Ji and S. Talluri. 2018. Coordinated pricing analysis with the carbon tax scheme in a supply chain*. Decision Sciences 49(5): 863-900.

MacKenzie, D. 2009. Making things the same: Gases, emission rights and the politics of carbon markets. Accounting, Organizations and Society 34(3-4): 440-455.

Ratnatunga, J. 2007. Editorial: Carbon cost accounting: The impact of global warming on the cost accounting profession. Journal of Applied Management Accounting Research (Summer): 1-8.

Ratnatunga, J. 2008. Carbonomics: Strategic management accounting issues. Journal of Applied Management Accounting Research (Winter): 1-10.

Ratnatunga, J., S. Jones and K. R. Balachandran. 2011. The valuation and reporting of organizational capability in carbon emissions management. Accounting Horizons (March): 127-147.

Verschoor, C. C. 2016. Global surveys measure nonfinancial reporting. Strategic Finance (October): 16,18. (KPMG's survey on carbon reporting).

Cards (See Chip Cards, Gift Cards, and Punched Cards. For credit cards see MAAW's Credit Bibliography. For Scorecards see MAAW's Balance Scorecard Topic. For procurement cards See MAAW's Procurement Bibliography)

CARES Act

Lou, Y. and J. W. Rinier. 2020. Cares Act and coronavirus-related distributions. Strategic Finance (July): 17-18.

Puzella, C. 2020. State conformity to CARES Act relief. Journal of Accountancy (September): 62.

Ray, R. 2020. Deducting losses in the CARES Act's window. Journal of Accountancy (November): 41-44.

Trivedi, S., E. Martin and D. Stamper. 2020. Tentative refunds under the CARES Act in 2020. Journal of Accountancy (July): 46.

Carpet Factory

Brown, T. E. 1932. Accounting in a carpet factory. N.A.C.A. Bulletin (March 1): 875-881.

Carrying Charges on Land

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Cartage

Schroeder, W. J. Jr. 1954. Cost accounting for a local cartage company. N.A.C.A. Bulletin (July): 1440-1456.

Cartels

Bourveau, T., G. She and A. Zaldokas. 2020. Corporate disclosure as a tacit coordination mechanism: Evidence from cartel enforcement regulations. Journal of Accounting Research (May): 295-332.

Doblin, E. M. 1943. Accounting problems of cartels. The Accounting Review (July): 249-256.

Frederick, Z. H., G. Huckabee and S. Feimer. 2018. Cartel cash: Attacking the financial operations of the Mexican Drug Cartels. Journal of Forensic & Investigative Accounting 10(1): 56-72.

Fuller, C. P. 1928. The copper cartel. Harvard Business Review (April): 322-328.

Goncharov, I. and C. D. Peter. 2019. Does reporting transparency affect industry coordination? Evidence from the duration of international cartels. The Accounting Review (May): 149-175.

Liefmann, R. 1927. International cartels. Harvard Business Review (January): 129-148.

Case Studies (See MAAW's Case Studies and Teaching Cases Topic)

Cash and Cash Flow (See MAAW's Cash Related Topic)

Cash Register

Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.

Casinos (Also see Gambling)

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Camp, J. M., C. A. Hartley and P. T. Kelly. 2018. The expansion of casino gambling in the United States - State revenues and public interest implications. Accounting and the Public Interest (18): 81-103.

Corless, J. and H. Pforsich. 2010. Controls on casino transaction kiosks at Great Mountain Casino: A case study. Global Perspectives on Accounting Education (7): 1-7.

Defeo, V. J., V. G. Frucot and R. E. LaSalle. 1998. Analogical reasoning and the case of accounting for cashback programs in the casino industry. Journal of Accounting Education 16(2): 335-355.

Mills, J. R. and J. Wong. 2009. TallTree 2 Hotel Casino. IMA Educational Case Journal 2(1): 1-9.

Mills, J. R., R. Mason and C. Carslaw. 2005. The Spanish Springs Casino slot revenue recognition case. Global Perspectives on Accounting Education (2): 99-111.

Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.

Casualty Insurance (Also see MAAW's Insurance Bibliography)

Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.

Catfish (Also see Fish)

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Cattle and Cattle Breeding

Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.

Gonedes, N. J. 1968. On livestock cost accounting: A general proposal. Management Accounting (November): 47-51.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Cement (Also see Concrete)

Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Wilson, G. 1915. Accounting for cement packages. Journal of Accountancy (March): 198-205.

Cemetery

Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Walton, S. 1914. Cemetery accounts. Journal of Accountancy (August): 140-142.

Central Station

Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.

Centralized (See MAAW's Centralized and Decentralized Bibliography)

CEO Compensation (See MAAW's Executive Compensation Bibliography)

Ceramics

Doyle, M. D. 1956. Standard costing in a ceramic plant. N.A.C.A. Bulletin (June): 1248-1254.

Gastafson, D. E. 1951. Process and standard costs for ceramics. N.A.C.A. Bulletin (July): 1365-1370.

CEVITA or Capability Economic Value of Intangible and Tangible Assets

Ratnatunga, J., N. Gray and K. R. Balachandran. 2004. CEVITA™: The valuation and reporting of strategic capabilities. Management Accounting Research (March): 77-105. (A valuation approach that involves calculating the Capability Economic Value of Intangible and Tangible Assets (CEVITA™) of an organization by leveraging its capability-enhancing expenses to economic value by using Specific Expense Leveraged Value Indexes (ELVI™).

CFO: Chief Financial Officer (See MAAW's CFO Topic)

CFO Magazine (See MAAW's CFO Magazine Bibliography)

CGMA Magazine (See CGMA Magazine)

Chain Industry

Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.

Chain Stores

Harvard Business Review. 1925. Case studies in business: A system of control for chain stores. Harvard Business Review (April): 361-376.

Urban, R. L. 1947. An incentive plan for chain stores. N.A.C.A. Bulletin (May 1): 1086-1090.

Change Management (See MAAW's Change and Risk Management Topic)

Changes (See MAAW's Accounting Changes Bibliography

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949.

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.

Channel Stuffing

Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).

Gujarathi, M. R. and A. Dugar. 2020. Channel-stuffing reinvented: Earnings management in Toshiba's personal computers division. Issues in Accounting Education (August): 25-38.

Lai, G., L. Debo and L. Nan. 2011. Channel stuffing with short-term interest in market value. Management Science (February): 332-346.

Charitable Contributions (See MAAW's Donations, Gifts and Charitable Giving Bibliography)

Charity (See Eleemosynary Institutions)

Chart of Accounts

Flynn, E. J. 1963. Building a flexible chart of accounts. N.A.A. Bulletin (June): 59-62.

Kovener, R. R. 1999. Chart of Accounts for Hospitals. McGraw-Hill.

ChatGPT

Burney, L., K. Church, M. Akpan and S. Dell. 2023. ChatGPT and AI in accounting education and research. Strategic Finance (August): 61-68.

Jelen, B. 2023. How well does ChatGPT know Excel. Strategic Finance (March): 56-57.

Kapanowski, G. 2023. The rise of AI and ChatGPT is here: Now what? Cost Management (July/August): 43-47.

Khalifeh, T. 2023. Accounting in the age of generative AI: Accounting and finance professionals can benefit from ChatGPT, but they must take steps to mitigate risks. Strategic Finance (October): 55-64.

Pope, K. R., L. Black and M. Stern. 2023. Generative AI in accounting applications: A live example provides a guide for strategically using ChatGPT to create an aging of accounts receivable report. Strategic Finance (November): 29-36.

Street, D. and J. Wilck. 2023. "Let's have a chat:" Applying ChatGPT and other large language models to the practice of forensic accounting. Journal of Forensic & Investigative Accounting 15(2): 158-191.

Wood, D. A., et. al. 2023. The ChatGPT artificial intelligence Chatbot: How well does it answer accounting assessment questions? Issues in Accounting Education (November): 81-108.

Chemicals

Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.

Blummer, L. W., E. B. Mills and L. F. Ray. 1956. Putting cost accountants in their place - A case study in chemicals operations. N.A.C.A. Bulletin (December): 566-572.

Damitio, J. W., G. W. Hayes and P. L. Kintzele. 2000. Integrating ABC and ABM at Dow Chemical. Management Accounting Quarterly (Winter): 22-26.

National Association of Cost Accountants. 1956. Accounting for labor costs in the chemical industry - Replies to an accounting procedure survey. N.A.C.A. Bulletin (April): 1022-1028.

Rosen, C. B. E. 1921. Some phases of cost accounting in the chemical industry. National Association of Cost Accountants Official Publications (December 1): 3-18.

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Tallman, J. C. 1955. How cost estimates help guide chemical research. N.A.C.A. Bulletin (August): 1654-1662.

Van den Bogaard, M. A. and R. F. Spekle. 2003. Reinventing the hierarchy: Strategy and control in the Shell Chemicals carve-out. Management Accounting Research (June): 79-93.

Chickens (Also see Farms)

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.

Chief Sealth's (Seattle's) reply to President Franklin Pierce (See How Can You Buy or Sell the Earth?)

Child Accounting and Child Care

Collins, P. A., P. Krause and S. Machida. 1990. Making child care an employee benefit. Management Accounting (April): 26-29.

Crumbley, D. L. 1970. Child care expense deduction - A decision tree application. The Accounting Review (January): 143-145.

Walker, S. P. 2010. Child accounting and ‘the handling of human souls’. Accounting, Organizations and Society 35(6): 628-657.

Chili Manufacturing (Also see Food)

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

China (See MAAW's Chinese Management and Accounting section)

Chip Cards

Gray, D. 2015. Chip cards: Are consumers ready? Strategic Finance (May): 56-61.

Chocolate

Bromley, R. G. and S. A. Harrast. 2011. The Whonka Chocolate Company: Corporate governance and controls over financial reporting. Journal of Accounting Education 29(4): 295-314. (Teaching case).

Geerts, G. L. and B. A. Waddington. 2000. The Belgian Chocolate Company: A dynamic data modeling and database design case for the accounting information systems class. Journal of Information Systems (Spring): 53-74.

Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.

Christian Socialism

Oser, J. 1963. The Evolution of Economic Thought. Chapter 9: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).

Christmas Trees

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Churches (See MAAW's Churches, God, and Religion Topic)

Cigarettes and Cigars

Berman, A. H. 1923. Cigar manufacturing costs. National Association of Cost Accountants Official Publications (March 1): 3-15.

Dunbar, R. L. M. and N. Wasilewski. 1985. Regulating external threats in the cigarette industry. Administrative Science Quarterly 30(4): 540-559.

Dunbar, R. L. M. and N. Wasilewski. 1986. Errata: Regulating external threats in the cigarette industry. Administrative Science Quarterly 31(1): 132.

Hsu, G. and S. Grodal. 2021. The double-edged sword of oppositional category positioning: A study of the U.S. E-cigarette category, 2007-2017. Administrative Science Quarterly 66(1): 86-132.

McCoon, M. A. 2014. Tax court snuffs out cigarette importer's deductions. Journal of Accountancy (June): 68, 70.

CIO

Banker, R. D. and C. Feng. 2019. The impact of information security breach incidents on CIO turnover. Journal of Information Systems (Fall): 309-329.

Feng, C. and T. Wang. 2019. Does CIO risk appetite matter? Evidence from information security breach incidents. International Journal of Accounting Information Systems (32): 59-75.

Gawiser, S. R. 1994. Who's in charge: CIO or CFO? Management Accounting (October): 41-44.

Khallaf, A. and T. R. Skantz. 2015. R & D productivity following first-time CIO appointments. International Journal of Accounting Information Systems (16): 55-72.

Yayla, A. A. and Q. Hu. 2014. The effect of board of directors' IT awareness on CIO compensation and firm performance. Decision Sciences 45(3): 401-436.

Citation Analysis

Bricker, R. J. 1988. Knowledge preservation in accounting: A citational study. Abacus 24(2): 120-131. ("... earlier accounting knowledge may become lost to future generations of accounting scholars").

Brown, L. D. 1996. Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. Accounting, Organizations and Society 21(7-8): 723-754.

Brown, L. D. and J. C. Gardner. 1985. Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. The Accounting Review (April): 262-277.

Brown, L. D. and J. C. Gardner. 1985. Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR). Journal of Accounting Research (Spring): 84-109.

Chiu, V., Q. Liu, B. Muehlmann and A. A. Baldwin. 2019. A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems (32): 24-43.

Dechow, P. M., R. G. Sloan and J. Zeng. 2020. Is it a home run? Measuring relative citation rates in accounting research. Accounting Horizons (March): 67-91.

Gamble, G. O. and B. O'Doherty. 1985. Citation indexing and its uses in accounting: An awareness survey and departmental ranking. Issues in Accounting Education: 28-40.

Gamble, G. O. and B. O'Doherty. 1985. How accounting academicians can use citation indexing and analysis for research. Journal of Accounting Education 3(2): 123-144.

Gamble, G. O., B. O'Doherty and L. M. Hyman. 1987. The development of agency thought: A citation analysis of the literature. The Accounting Historians Journal 14(1): 7-26.

Guffey, D. M. 2014. Citation analysis of Advances in Management Accounting: The first 20 volumes. Advances in Management Accounting (23): 45-64.

Ilgen, D. R. 2007. Citations to management articles: Cautions for the science about advice for the scientist. The Academy of Management Journal 50(3): 507-509.

Mensah, Y. M., N. R. Hwang and D. Wu. 2004. Does managerial accounting research contribute to related disciplines? An examination using citation analysis. Journal of Management Accounting Research (16): 163-181. (These authors find evidence to refute Zimmerman's contention that economics-based MAR research papers make greater contributions to knowledge).

Myers, N., N. Snow, S. L. Summers and D. A. Wood. 2016. Accounting institution citation-based research rankings by topical area and methodology. Journal of Information Systems (Fall): 33-62.

Nuttall, G., N. M. Snow, S. L. Summers and D. A. Wood. 2018. Citation-based benchmarks and individual accounting faculty research rankings by topical area and methodology. Journal of Information Systems (Summer): 115-140.

O'Leary, D. 2008. On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems. International Journal of Accounting Information Systems 9(1): 61-75.

O'Leary, D. E. 2010. On the number of ISI citations to JETA, JIS, IJAIS, and ISAFM. Journal of Emerging Technologies in Accounting (7): 89-100.

Reinstein, A., J. R. Hasselback, M. E. Riley and D. H. Sinason. 2011. Pitfalls of using citation indices for making academic accounting promotion, tenure, teaching load, and merit pay decisions. Issues in Accounting Education (February): 99-131.

Rutherford, R. T., D. L. Jensen and R. M. Skinner. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Ross M. Skinner. The Accounting Historians Journal 28(1): 146-156.

Smith, K. J. and R. F. Dombrowski. 1998. An examination of the relationship between author-editor connections and subsequent citations of auditing research articles. Journal of Accounting Education 16(3-4): 497-506.

Sondergaard, M. 1994. Research note: Hofstede's Consequences: A study of reviews, citations and replications. Organization Studies (15): 447-456.

Streuly, C. A. and C. L. Maranto. 1994. Accounting faculty research productivity and citations: Are there gender differences? Issues in Accounting Education (Fall): 247-258.

Cities (Also see MAAW's Nonprofit Organizations Topic)

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Citrus Industry

Brincklow, R. 1961. Labor reports - The citrus industry. N.A.A. Bulletin (June): 23-24.

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.

Civil Rights

King, B. 2017. Book review: L. B. Edelman: Working Law: Courts, Corporations, and Symbolic Civil Rights. Administrative Science Quarterly 62(4): NP47-NP50.

Madsen, P. E. 2013. The integration of women and minorities into the auditing profession since the civil rights period. The Accounting Review (November): 2145-2177.

Civil War (See MAAW's History and Development Topic)

Classical Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapter 4: The Classical School Forerunners. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 5-8: The Classical School. Harcourt, Brace & World, Inc. (Summary). Includes Adam Smith, David Recardo, Mathus, Bentham, Say, Senior, and Mill.

Classroom Periodicals

Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.

Clawback (See MAAW's Executive Compensation Bibliography and MAAW's SOX Bibliography)

Note: Clawbacks authorize companies to recoup compensation from executives when there are financial restatements, or there has been executive misbehavior.

Addy, N. and T. Yoder. 2011. The decision to adopt a clawback provision. The CPA Journal (January): 58-63.

Asante-Appiah, B. and D. S. Sharma. 2022. Determinants and consequences of the severity of executive compensation clawbacks. Contemporary Accounting Research 39(4): 2409-2455.

Bao, D., S. Y. K. Fung and L. Su. 2018. Can shareholders be at rest after adopting clawback provisions? Evidence from stock price crash risk. Contemporary Accounting Research 35(3): 1578-1615.

Barlas, S. 2015. More time to pursue civil penalties, and pushback on clawback reporting proposal. Strategic Finance (November): 13.

Barlas, S. 2022. SEC: Comeback for clawbacks. Strategic Finance (January): 11.

Cha, Y., S. Gill and B. Wong-On-Wing. 2023. Clawback policy enforcement: To disclose or not to disclose. Advances in Accounting (62): 100661.

Chan, L. H., K. C. W. Chen, T. Chen and Y. Yu. 2012. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics (October-December): 180-196.

Chan, L. H., K. C. W. Chen, T. Y. Chen and Y. Yu. 2015. Substitution between real and accruals-based earning management after voluntary adoption of compensation clawback provisions. The Accounting Review (January): 147-174.

DeHaan, E., F. Hodge and T. Shevlin. 2013. Does voluntary adoption of a clawback provision improve financial reporting quality? Contemporary Accounting Research 30(3): 1027-1062.

Denis, D. K. 2012. Mandatory clawback provisions, information disclosure, and the regulation of securities markets. Journal of Accounting and Economics (October-December): 197-200.

Dworkis, K., A. Greiner and L. Victoravich. 2020. Weakened reporting? The effect of clawback regime and bonus compensation on fraud reporting. Journal of Forensic & Investigative Accounting 12(1): 1-20.

Erkens, M. H. R., Y. Gan and B. B. Yurtoglu. 2018. Not all clawbacks are the same: Consequences of strong versus weak clawback provisions. Journal of Accounting and Economics (August): 291-317.

Guo, Y. and S. Pippin. 2020. Clawback provisions for executive compensation. Strategic Finance (January): 46-51.

Hirsch, B., B. E. Reichert and M. Sohn. 2017. The impact of clawback provisions on information processing and investment behaviour. Management Accounting Research (December): 1-11.

Iskandar-Datta, M. and J. Yonghong. 2013. Valuation consequences of clawback provisions. The Accounting Review (January): 171-198.

Kroos, P., M. Schabus and F. Verbeeten. 2018. Voluntary clawback adoption and the use of financial measures in CFO bonus plans. The Accounting Review (May): 213-235.

Kubick, T. R., T. C. Omer and Z. Wiebe. 2020. The effect of voluntary clawback adoptions on corporate tax policy. The Accounting Review (January): 259-285.

Kyung, H., H. Lee and C. Marquardt. 2019. The effect of voluntary clawback adoption on non-GAAP reporting. Journal of Accounting and Economics (February): 175-201.

Levine, C. B. and M. J. Smith. 2019. Clawbacks and earnings management. Journal of Management Accounting Research 31(3): 129-151.

Liu, Y., H. Gan and K. Karim. 2018. The effectiveness of clawback adoptions in mitigating over-investments - Does board governance play a role? Advances in Accounting: Incorporating Advances in International Accounting (40): 61-75.

Mburu, H. K. and A. P. Tang. 2018. The adoption of voluntary clawback provisions and the broader commitment hypothesis. Advances in Accounting: Incorporating Advances in International Accounting (43): 60-69.

Pipplin, S. and Y. Guo. 2019. Clawbacks' tax headache. Strategic Finance (June): 16, 18.

Pyzoha, J. S. 2015. Why do restatements decrease in a clawback environment? An investigation into financial reporting executives' decision-making during the restatement process. The Accounting Review (November): 2515-2536.

Clay Products

Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Turner, R. C. 1926. The clay products industry. N.A.C.A. Bulletin (November 1): 157-166.

CLO (Chief Learing Officer)

Lundberg, A. and G. Westerman. 2020. The Transformer CLO: The role of the chief learning officer isn't just about training anymore in today's dynamic business environment. Harvard Business Review (January/February): 84-93.

Clock Cards

Benson, C. M. and W. H. Donaldson. 1949. Labor cost control without clock cards or individual production time records. N.A.C.A. Bulletin (May 1): 999-1003.

Harding, A. O. "What! No clock cards?" N.A.C.A. Bulletin (July): 1389-1394.

Clocks and Watches

Castelluccio, M. 2016. Technology workbook. It's about time. Strategic Finance (December): 55-57. (Smart watches, computers, and a camera).

Cieslak, D. 2015. The 2015. CPA technology gift guide. Journal of Accountancy (December): 26-30. (Laptops, tablets, watches and other gadgets include: Google Cardboard at google.com/get/carboard, Stratos all in one smart card at stratoscard.com, SONICable charging cable at sonicable.com, TIVO and TIVO Roamio OTA antenna and recording device at tivo.com, Apple watch at apple.com, Pebble Time/Pebble Time Round watches at pebble.com, Ring Video Doorbell at ring.com, Bose Soundlink Color Bluetooh speaker at bose.com, Samsung Portable SSDT1 at samsung.com, Microsoft Surfact Book at microsoftstore.com, Microsoft Surface Pro 4 at microsoftstore.com, Lenovo ThinkPad X1 Carbon at lenovo.com, and Lenovo Yoga 3 Pro at lenovo.com).

Raffaelli, R. 2019. Technology reemergence: Creating new value for old technologies in Swiss mechanical watchmaking, 1970-2008. Administrative Science Quarterly 64(3): 576-618.

Stewart, L. J. 1931. Accounting methods in a clock company. N.A.C.A. Bulletin (February 15): 965-977.

Closing the Books

Adams, B. 2002. Creating value with instant close. Strategic Finance (September): 48-51. (Related to ERP systems).

Adler, J. 2011. Closing the loop on closing the books. Strategic Finance (July): 43-47.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436.

Banham, R. 2011. What ever happened to the virtual close? CFO (November): 62-66.

Barrett, R. 2003. From fast close to fast forward. Strategic Finance (January): 24-29.

Beichley, M. W. and H. L. Poppel. 1965. Use of EDP and teletype in monthly financial closings. N.A.A. Bulletin (January): 27-32.

Deshmukh, A. V. and M. Holzmeier. 2023. The financial close process: Insights from Europe. Strategic Finance (September): 50-59.

Farr, L. 2018. How organizations can streamline the month-end close. Journal of Accountancy (March): 22-25.

Mann, B. M. 1989. Closing the books: On-line editing smooths the way. Management Accounting (September): 40-43.

Clothing (Also see Apparel)

Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Tyson, T. 1996. A past as participants knew it: Piece rates, time study, standard costs, and new technology in the U.S. men's tailored clothing industry. Management Accounting Research (September): 321-346.

Cloud Accounting and Computing (See MAAW's Cloud Accounting and Computing Bibliography)

Clubs (Also see Country Clubs)

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

CMA (See MAAW's CMA Bibliography and Accounting Certifications Page)

Coaching

Berglas, S. 2002. The very real dangers of executive coaching. Harvard Business Review (June): 86-93.

Boyatzis, R., M. Smith and E. Van Oosten. 2019. Coaching for change. Harvard Business Review (September/October): 151-155.

Carter, L., D. Giber and M. Goldsmith, editors. 2001. Best Practices in Organization Development and Change: Culture, Leadership, Retention, Performance and Coaching. Jossey-Bass.

Casey, J. and D. Wuestman. 2015. Lean leadership: Coaching to connect the dots. Strategic Finance (May): 23-25.

El-Ramly, Y. and A. Dennis. 2020. A 10-step plan for starting a coaching program. Journal of Accountancy (August): 18-22.

Heen, S. and D. Stone. 2014. Find the coaching in criticism. Harvard Business Review (January/Feburary): 108-111.

Kempner, J. J. 1961. A two-week CPA coaching course. The Accounting Review (July): 477-480.

Kets De Vries, M. F. R. 2014. Coaching the toxic leader. Harvard Business Review (April): 100-109.

Knippen, J. T. and T. B. Green. 1990. Coaching. Management Accounting (May): 36-38.

Leming, R. F. and G. Kapanowski. 2018. Improvement kata and coaching kata for accounting professionals. Cost Management (July/August): 16-24.

Ludeman, K. and E. Erlandson. 2004. Coaching the alpha male. Harvard Business Review (May): 58-67.

Roshong, M. 2019. Coaching for success. Strategic Finance (December): 15-16.

Russell, R. C. 1947. Some observations on an intensive university coaching course for the CPA examination. The Accounting Review (July): 309-312.

Sherman, S. and A. Freas. 2004. The wild west of executive coaching. Harvard Business Review (November): 82-90.

Vien, C. L. 2016. Coaching programs get new partners off to a great start. Journal of Accountancy (February): 22-26.

Coal Dealers

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Coal Mines (Also see Mining and MAAW's Commodities Bibliography)

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Blumberg, M. 1980. Job switching in autonomous work groups: An exploratory study in a Pennsylvania coal mine. The Academy of Management Journal 23(2): 287-306.

Bullington, J. A. 1931. Cost accounting for coal mines. N.A.C.A. Bulletin (November 1): 293-302.

Gardiner, R. W. 1921. Coal production costs. National Association of Cost Accountants Official Publications (July): 3-16.

Harvard Business Review. 1925. Case studies in business: The coal industry. Harvard Business Review (January): 250-251.

Howe, A. S. Jr. 1929. The Lake Cargo Coal case. Harvard Business Review (July): 452-461.

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

Moore, R. K. 1959. Inventory accounting in strip mining of coal. N.A.A. Bulletin (June): 45-50. (Accounting and valuation of "coal drilled and blasted" and "coal stripped" on a monthly basis).

Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.

Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin (September): 50-62.

Walker, W. M. 1959. Equipment maintenance cost control in coal mining. N.A.A. Bulletin (June): 5-13.

Cocoanut Oil

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Coffee

Chow, C. W. 1995. Vincent's Cappuccino Express: A teaching case to help students master basic cost terms and concepts through interactive learning. Issues in Accounting Education (Spring): 173-180.

Clarke, P. 2010. The Pudong Coffee Shop. IMA Educational Case Journal 3(3): 1-7.

Illy, A. 2022. How we did it. The chair of Illycaffe on creating virtuous agricultural ecosystems. Harvard Business Review (September/October): 31-35. (The coffee business).

Moyer, S. E. and S. G. Weihrich. 2000. Espresso, Inc.: Analyzing the impact of employee stock options. Issues in Accounting Education (August): 513-534.

Coke

Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15.

Collectibles (See MAAW's Alternative Investments Bibliography)

Kess, S. and E. Mendlowitz. 2017. Planning and tax considerations for collectibles: Assisting hobbyists, dealers, and investors. The CPA Journal (October): 62-64.

Kess, S. and M. Kelley. 2019. How collections can utilize the opportunity zone program: Investors see a potential replacement for like-kind exchanges. The CPA Journal (March): 64-65.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2018. Planning for collectibles. The CPA Journal (February): 69-71.

Collections (See MAAW's Credit and Collections Bibliography)

Church, K. S., P. J. Schmidt and G. Smedley. 2016. Casey's Collections: A strategic decision-making case using the systems development lifecycle - Planning and analysis phases. Journal of Emerging Technologies in Accounting 13(2): 231-24

Colleges (See MAAW's Colleges and Universities Bibliography)

Commercial Art

Charlton, C. 1933. Costs and commercial art. N.A.C.A. Bulletin (November 15): 336-339.

Commissary (Also see Stores)

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Commission for Relief

Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.

Commodities (See MAAW's Commodities Bibliography)

Common Stock (See MAAW's Stock and Stock Ownership Bibliography)

Communism

Baker, C. R., E. M. Barbu and T. N. Le. 2015. A historiographical review of research concerning accounting changes in post-Communist economies. The Accounting Historians Journal 42(1): 1-36.

Oser, J. 1963. The Evolution of Economic Thought. Chapter 9: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).

Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. Chapter 3: Plate One: The End of Communism. (Summary).

Community Outreach

Lenk, M. M. and B. D. Donnelly. 1998. Instructional case: Community Outreach. Issues in Accounting Education (February): 173-190.

Comparing Traditional Costing, ABC, JIT, and TOC (See Comparing Traditional Costing, ABC, JIT, and TOC)

Competitive Strategy (See MAAW's Strategy Topic)

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).

Sonenshein, S., K. Nault and O. Obodaru. 2017. Competition of a different flavor: How a strategic group identity shapes competition and cooperation. Administrative Science Quarterly 62(4): 626-656.

Competitor (See MAAW's Strategy Topic)

Arrunada, B. and X. H. Vazquez. 2006. When your contract manufacturer becomes your competitor. Harvard Business Review (September): 135-144.

Bhatnagar, J. and N. Gupta. 2016. Case study: Should you rehire someone who left for a competitor? Harvard Business Review (December): 103-108.

Brethauer, D. M. 1999. The Power of Strategic Costing: Uncover Your Competitor's and Suppliers' Costs, Set Your Company's Target Costs, Maximize Your Profits. AMACOM.

Chen, M. and I. C. MacMillan. 1992. Nonresponse and delayed response to competitive moves: The roles of competitor dependence and action irreversibility. The Academy of Management Journal 35(3): 539-570.

Coyne, K. P. and J. Horn. 2009. Predicting your competitor's reaction. Harvard Business Review (April): 90-97.

D'Aveni, R. A. 2007. Mapping your competitive position. Harvard Business Review (November): 110-120. (Developing price-benefit positioning maps to show how your products compare with your competitors).

Frost, B. 2000. Crafting Strategy: Planning How You Will Prevail Over Competitors and Obstacles. Measurement International.

Gelb, B. and D. Bush. 2006. The marketing consequences of competitor lawsuits. MIT Sloan Management Review (Winter): 21-23.

Guilding, C. 1999. Competitor-focused accounting: An exploratory note. Accounting, Organizations and Society 24(7): 583-595.

Hayes, R. M. and R. Lundholm. 1996. Segment reporting to the capital market in the presence of a competitor. Journal of Accounting Research (Autumn): 261-279.

Heinen, C. and A. Hoffjan. 2005. The strategic relevance of competitor cost assessment - An empirical study of competitor accounting. Journal of Applied Management Accounting Research (Winter): 17-34.

Jones, L. 1988. Competitor cost analysis at Caterpillar. Management Accounting (October): 32-38.

Kang, J. K., L. Stice-Lawrence, F. Wong and Y. Ting. 2021. The firm next door: Using satellite images to study local information advantage. Journal of Accounting Research (May): 713-750.

Leone, M. 2010. "The key is to outperform your competitors." CFO (November): 42-44 . (Interview with Diane Morefield, CFO, Strategic Hotels & Resorts).

National Association of Accountants. 1962. Practice reports: Companies in search of competitor's experience. N.A.A. Bulletin (February - Section 3): 6-10.

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).

Porter, M. E. 1998. Competitive Strategy: Techniques for Analyzing Industry and Competitors. The Free Press. (See 1980).

Segarra, M. 2013. Emerging lessons: Some emerging-market multinationals are outperforming their foreign competitors. What can U.S. companies learn from their successes? CFO (November): 24-25.

Sonenshein, S., K. Nault and O. Obodaru. 2017. Competition of a different flavor: How a strategic group identity shapes competition and cooperation. Administrative Science Quarterly 62(4): 626-656.

Stalk, G. Jr. and R. Lachenauer. 2004. Hard ball: Five killer strategies for trouncing the competition. Harvard Business Review (April): 62-71. (Devastate rivals' profit sanctuaries, plagiarize with pride, deceive the competition, unleash massive and overwhelming force, and raise competitors' costs).

Stanton, C. M. 1990. The FASB and the EITF: Partners or competitors? Journal of Accounting Education 8(2): 321-326. (Emerging Issues Task Force).

Yoffie, D. B. and M. Kwak. 2001. Judo Strategy: Turning Your Competitors' Strength to Your Advantage. Harvard Business School Press.

Complexity

Harvard Business Review. 2019. "The costs of complexity are hard to see". Harvard Business Review (January/February): 56-59.

Compliance (See MAAW's Auditing, Environmental, Ethics, SOX and XBRL Sections for different types of compliance).

Chen, H. and E. Soltes. 2018. Why compliance programs fail - and how to fix them. Harvard Business Review (March/April): 116-125.

Compound Interest

Belser, F. C. 1919. Rapid calculation of compound interest processes. Journal of Accountancy (April): 241-248.

Gamoneda, R. G. 1967. Time to double at compound interest. The Accounting Review (January): 132-134.

Little, A. S. 1916. Brothers all. Journal of Accountancy (May): 344-353. (Related to bond values and compound interest).

Middleditch, L. Jr. 1917. Calculation of continuous compound interest. Journal of Accountancy (May): 338-348.

Oglesby, E. J. 1925. A formula in compound interest. Journal of Accountancy (January): 34-36.

Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314.

Walton, S. 1914. Students' department: Compound interest, Treatment of errors in old books out of balance. Journal of Accountancy (November): 380-392.

Compound Interest Depreciation (See my Chapter 14 Appendix 14-1)

Comprehensive Income (See MAAW's Income and Income Statements Bibliography)

Compustat

Boritz, J. E. and W. G. No. 2020. How significant are the differences in financial data provided by key data sources? A comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance. Journal of Information Systems (Fall): 47-75.

Bostwick, E. D., S. L. Lambert and J. G. Donelan. 2016. A wrench in the COGS: An analysis of the differences between cost of goods sold as reported in Compustat and in the financial statements. Accounting Horizons (June): 177-193.

Chychyla, R. and A. Kogan. 2015. Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in Compustat and SEC 10-K filings. Journal of Information Systems (Spring): 37-72.

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284.

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641.

Utke, S. 2018. Miscodings in Compustat's auditor variable: Issues, identification, and correction. Advances in Accounting: Incorporating Advances in International Accounting (43): 56-59.

Vigeland, R. L. 1983. Instructional usage of the Compustat data files. Journal of Accounting Education 1(2): 123-133.

Computer Software (See MAAW's Software Topic)

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996.

Computers

Cherrington, J. O., E. L. Denna and D. P. Andros. 1996. Developing an event-based business solution: The case of IBM's national employee disbursement system. Journal of Information Systems (Spring): 51-69.

Cote, D. 2013. Honeywell's CEO on how he avoided layoffs. Harvard Business Review (June): 43-46.

Garud, R., S. Jain and A. Kumaraswamy. 2002. Institutional entrepreneurship in the sponsorship of common technological standards: The case of Sun Microsystems and Java. The Academy of Management Journal 45(1): 196-214.

Leibs, S. and M. Furman. 2011. Think (again): As IBM marks its centennial, its finance team plays a critical role in driving continuous transformation. CFO (July/August): 52-56.

Michelman, J. E., V. Gorman and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education (August): 569-591.

Patell, J. M. 1987. Cost Accounting, Process control, and product design: A case study of the Hewlett-Packard Personal Office Computer Division. Accounting Review 62(4): 808-839.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education (February): 99-115.

Stewart, T. A. and L. O'Brien. 2005. Execution without excuses. Harvard Business Review (March): 102-111. (Dell's sustained competitive advantage is due to more than its famous business model. Consistent execution requires real-time P&L management, and emphasis on ingenuity rather than on investment, and a culture of accountability.").

Williams, P. A. 2005. The effect of pension income on the quality of corporate earnings: IBM, a case study. Issues in Accounting Education (May): 167-181.

Concrete Products (Also see Cement)

Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.

Struzziero, R. E. 1971. Computer application by concrete block manufacturer. Management Accounting (May): 34-38.

Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry. Management Accounting (March): 34-36.

Condominiums

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Bryant, K. Jr. 1979. How a rental apartment was converted to a condominium. Management Accounting (July): 52-57.

Conference Calls

Bloomfield, R. 2012. Discussion of Detecting deceptive discussion in conference calls. Journal of Accounting Research (May): 541-551.

Bowen, R. M., A. K. Davis and D. A. Matsumoto. 2002. Do conference calls affect analysts' forecasts? The Accounting Review (April): 285-316.

Brochet, F., K. Kolev and A. Lerman. 2018. Information transfer and conference calls. Review of Accounting Studies 23(3): 907-957.

Brown, S., S. A. Hillegeist and K. Lo. 2004. Conference calls and information asymmetry. Journal of Accounting and Economics (September): 343-366.

Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2003. Open versus closed conference calls: The determinants and effects of broadening access to disclosure. Journal of Accounting and Economics (January): 149-180.

Bushee, B. J., D. A. Matsumoto and G. S. Miller. 2004. Managerial and investor responses to disclosure regulation: The case of Reg FD and conference calls. The Accounting Review (July): 617-643.

Chen, J. V., V. Nagar and J. Schoenfeld. 2018. Manager-analyst conversations in earnings conference calls. Review of Accounting Studies 23(4): 1315-1354.

Davis, A. K., W. Ge, D. Matsumoto and J. L. Zhang. 2015. The effect of manager-specific optimism on the tone of earnings conference calls. Review of Accounting Studies 20(2): 639-673.

Frankel, R., M. Johnson and D. J. Skinner. 1999. An empirical examination of conference calls as a voluntary disclosure medium. Journal of Accounting Research (Spring): 133-150.

Gow, I. D., D. F. Larcker and A. A. Zakolyukina. 2021. Non-answers during conference calls. Journal of Accounting Research (September): 1349-1384.

Hollander, S., M. Pronk and E. Roelofsen. 2010. Does silence speak? An empirical analysis of disclosure choices during conference calls. Journal of Accounting Research (June): 565-563.

Kimbrough, M. D. 2005. The effect of conference calls on analyst and market underreaction to earnings announcements. The Accounting Review (January): 189-219.

Kimbrough, M. D. and H. Louis. 2011. Voluntary disclosure to influence investor reactions to merger announcements: An examination of conference calls. The Accounting Review (March): 637-667.

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Larcker, D. F. and A. A. Zakolyukina. 2012. Detecting deceptive discussion in conference calls. Journal of Accounting Research (May): 495-540.

Matsumoto, D., M. Pronk and E. Roelofsen. 2011. What makes conference calls useful? The information content of managers' presentations and analysts' discussion sessions. The Accounting Review (July): 1383-1414.

Mayew, W. J. 2008. Evidence of management discrimination among analysts during earnings conference calls. Journal of Accounting Research (June): 627-659.

Mayew, W. J., N. Y. Sharp and M. Venkatachalam. 2013. Using earnings conference calls to identify analysts with superior private information. Review of Accounting Studies 18(2): 386-413.

Rennekamp, K. M., M. Sethuraman and B. A. Steenhoven. 2022. Engagement in earnings conference calls. Journal of Accounting and Economics (August): 101498.

Skinner, D. J. 2003. Should firms disclose everything to everybody? A discussion of “Open vs. closed conference calls: The determinants and effects of broadening access to disclosure”. Journal of Accounting and Economics (January): 181-187.

Sun, T. 2018. The incremental information of the sentiment of conference calls for internal control material weaknesses. Journal of Emerging Technologies in Accounting 15(1): 11-27.

Tasker, S. C. 1998. Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure. Review of Accounting Studies 3(1-2): 137-167.

Wang, L. 2022. Non-earnings conference calls: Content, determinants, and consequences. Journal of Emerging Technologies in Accounting 19(1): 95-119.

Conferences

Smith, M. 1998. Cambridge Business Conferences: A case study of strategic cost analysis. Journal of Accounting Education 16(2): 357-364.

Conjoint Analysis

Wikipedia defines conjoint analysis as "a survey-based statistical technique used in market research that helps determine how people value different attributes (feature, function, benefits) that make up an individual product or service".

Jenkins, M. E. and D. A. Maber. 2020. Using conjoint analysis to estimate consumers' willingness to pay for product attributes. Management Accounting Quarterly (Summer): 20-34.

Conservatism (See MAAW's Postulates and Principles Bibliography)

Badia, M., M. Duro, F. Penalva and S. G. Fernando. 2021. Debiasing the measurement of conditional conservatism. Journal of Accounting Research (September): 1221- 1259.

Dutta, S. and P. N. Patatoukas. 2017. Identifying conditional conservatism in financial accounting data: Theory and evidence. The Accounting Review (July): 191-216.

Ewert, R. and A. Wagenhofer. 2021. Motivating managers to invest in accounting quality: The role of conservative accounting. Contemporary Accounting Research 38(3): 2000-2033.

Penman, S. and X. Zhang. 2020. A theoretical analysis connecting conservative accounting to the cost of capital. Journal of Accounting and Economics (February): 101236.

Consignment

McCollum, P. 1966. Economics of consignment buying. Management Accounting (October): 16-18.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary. Chapter 14 includes assignment sales).

Xu, K., R. Yin and Y. Dong. 2016. Stockout recovery under consignment: The role of inventory ownership in supply chains. Decision Sciences 47(1): 94-124.

Consistency (See MAAW's Postulates and Principles Bibliography)

Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).

Consolidation (Also see MAAW's Business Combinations Bibliography)

Conspicuous Consumption

Amaldoss, W. and S. Jain. 2005. Conspicuous consumption and sophisticated thinking. Management Science (October): 1449-1466.

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. Chapter 17. (Summary).

Veblen, T. 2001. Conspicuous Consumption. Penguin.

Construction and Construction Accounting (See MAAW's Construction Bibliography)

Consulting Firm (See MAAW's Accounting Practice Topic)

Baird, J. E. and M. S. Rolfes. 2011. Onesource Corporate Consulting, Inc: Tax and financial reporting considerations. Journal of Accounting Education 29(4): 250-264.

Berk, B. A. and D. Wotapka. 2019. Considering consulting? Ask these questions first. Journal of Accountancy (January): 34-38.

Burgstahler, D. C., R. E. Dukes and M. E. Peecher. 1998. Instructional case: Balmer Consulting Group. Issues in Accounting Education (November): 905-930.

Donnelly, R. 2011. Book review: Freelancing Expertise: Contract Professionals in the New Economy by D. Osnowitz. Administrative Science Quarterly 56(2): 312-313.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

Gerald, G. J. and S. V. Grabski. 2002. International Lumberyards, Inc.: An information system consulting case. Journal of Information Systems (Fall): 117-140.

Hansen, M. T. and M. R. Haas. 2001. Competing for attention in knowledge markets: Electronic document dissemination in a management consulting company. Administrative Science Quarterly 46(1): 1-28.

Houston, R. W. and T. P. Howard. 2000. The UniCast Company: A case illustrating internal auditor involvement in consulting. Issues in Accounting Education (November): 635-655.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education (February): 99-115.

Consumer Privacy

Goldfarb, A. and C. Tucker. 2013. Why managing consumer privacy can be an opportunity. MIT Sloan Management Review (Spring): 10-12.

Myers, K., H. Lively and C. Andrews. 2019. New laws bring much tougher data protections: The California Consumer Privacy Act and the EU's General Data Protection Regulation grant more rights to consumers and impose obligations on businesses. Journal of Accountancy (November): 36-39, 42-43.

Consumer Protection

Campbell, J. Y., H. E. Jackson, B. C. Madrian and P. Tufano. 2011. Making financial markets work for consumers. Harvard Business Review (July/August): 47-54. (Editor's note: "In 2010. the Dodd-Frank Wall Street Reform and Consumer Protection Act created a new U.S. federal agency, the Consumer Financial Protection Bureau, to improve the functioning consumer financial services markets. The bureau is scheduled to open its doors in July 2011. Its first director will be responsible for setting the agency's policy directions and for establishing its organizational structure and management climate. Four professors of economics, law, public policy and business draw on their research in consumer finance to offer advice to the new director.").

Cascino, S., M. Correia and A. Tamayo. 2019. Does consumer protection enhance disclosure credibility in reward crowdfunding? Journal of Accounting Research (December): 1247-1302.

Hayes, R. M., F. Jiang and Y. Pan. 2021. Voice of the customers: Local trust culture and consumer complaints to the CFPB. Journal of Accounting Research (June): 1077-1121. (Complaints filed with the Consumer Financial Protection Bureau used to study the interplay between social norms and the effectiveness of consumer protection laws).

McNeil, K. and R. E. Miller. 1980. The profitability of consumer protection: Warranty policy in the auto industry. Administrative Science Quarterly 25(3): 407-427.

Myers, R. 2012. Unfinished business: Two years after the passage of the Dodd-Frank Act, the law's implementation is far behind schedule, and its success is still in doubt. CFO (July/August): 39-44. (The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 includes 848 pages but crucial details are missing).

Ruddy, J. A. and D. M. Boyle. 2014. Implications of the Volcker Rule. The CPA Journal (June): 30-34. (The rule refers to section 619 of Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. Related to the effect on banks and 4 things CPAs should do).

Wolfson, J., C. Crawford, B. N. Cooper and W. Donnay. 2010. The Dodd-Frank Wall Street Reform and Consumer Protection Act: A regulatory overhaul for Wall Street and banks. The CPA Journal (October): 56-60.

Consumers' Cooperatives

Oser, J. 1963. The Evolution of Economic Thought. Chapter 10: Maxism and Revisionism. Harcourt, Brace & World, Inc. (Summary).

Containers

Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.

Fiske, W. P. 1935. Practice in accounting for returnable containers. N.A.C.A. Bulletin (October 1): 127-147.

Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.

Priebe, E. P. 1937. The Skelgas Company's plan of container control. N.A.C.A. Bulletin (July 15): 1247-1257.

Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Smith, C. W. 1937. Accounting for returnable containers. N.A.C.A. Bulletin (July 15): 1258-1276.

Taylor, W. J. 1944. Accounting for and control of returnable containers: Compressed and liquefied gas industry. N.A.C.A. Bulletin (July 15): 1178-1194.

Contemporary Accounting Research (See MAAW' Contemporary Accounting Research Bibliography)

Content Analysis

Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.

Gao, L. and A. G. Brink. 2019. A content analysis of the privacy policies of cloud computing services. Journal of Information Systems (Fall): 93-115.

Green, B. P., T. G. Calderon and B. P. Reider. 1998. A content analysis of teaching evaluation instruments used in accounting departments. Issues in Accounting Education (February): 15-30.

Holder, A. D., K. E. Karim, K. J. Lin and M. Woods. 2013. A content analysis of the comment letters to the FASB and IASB: Accounting for contingencies. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 134-153.

Lee, C., E. J. Lusk and M. Halperin. 2014. Content analysis for detection of reporting irregularities: Evidence from restatements during the SOX-era. Journal of Forensic & Investigative Accounting 6(1): 99-122.

Mosbus, J. L. 2011. Developing collective intentionality and writing the rules of the game for environmental reporting: A content analysis of SOP 96-1 comment letters. Accounting and the Public Interest (11): 68-95.

Moussalli, S. D., O. R. Gray and G. Karahan. 2011. One hundred years of disappointed expectations: A quantitative content analysis of the auditor's responsibility to discover fraud traced through Montgomery's Auditing, 1912-1998. Journal of Forensic & Investigative Accounting 3(3): 68-110.

Previts, G. J. and R. E. Brown. 1993. The development of government accounting: A content analysis of the Journal of Accountancy, 1905 to 1989. The Accounting Historians Journal 20(2): 119-138.

Previts, G. J., R. J. Bricker, T. R. Robinson and S. J. Young. 1994. A content analysis of sell-side financial analyst company reports. Accounting Horizons (June): 55-70.

Contingencies

Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

Schiff, J., A. Schiff and H. Rozen. 2012. Accounting for contingencies: Disclosure of future business risks. Management Accounting Quarterly (Spring): 1-8.

Vinciguerraim, B. M. and M. H. Sanchez. 2006. Accounting for contingencies: Exploring accounting choice, subjectivity, and reporting issues. Global Perspectives on Accounting Education (3): 115-121.

Contingency Theory (See MAAW's Contingency Theory Topic)

Continuity or Going Concern (See MAAW's Postulates and Principles Bibliography)

Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).

Continuous Accounting

Kapanowski, G. 2021. Continuous accounting. Cost Management (September/October): 45-47.

Continuous Flow (See MAAW's JIT and Lean Enterprise Topic)

Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.

Continuous Improvement (See MAAW's Continuous Improvement Topic)

Continuous Monitoring

Acar, D., G. Gal, M. S. Ozturk and H. Usul. 2021. A case study in the implementation of a continuous monitoring system. Journal of Emerging Technologies in Accounting 18(1): 17-25.

Duan, H. K. and H. Hu. 2021. Continuous intelligent pandemic monitoring (CIPM). Journal of Emerging Technologies in Accounting 18(1): 185-194.

Contract Theory (See MAAW's Contracts Bibliography)

Contracting (See MAAW's Contracts Bibliography)

Contractors (See MAAW's Contracts Bibliography)

Contracts and Contract Settlement (See MAAW's Contracts Bibliography)

Constrained Optimization (See MAAW's Constrained Optimization Topic)

Constraints (See MAAW's Theory of Constraints Topic)

Contrast Analysis, Coding, and Testing

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945.

Furr, R. M. 2004. Interpreting effect sizes in contrast analysis. Understanding Statistics 3(1): 1-25.

Furr, R. M. and R. Rosenthal. 2003. Evaluating theories efficiently: The nuts and bolts of contrast analysis. Understanding Statistics 2(1): 45-67

Guggenmos, R. D., M. D. Piercey and C. P. Agoglia. 2018. Custom contrast testing: Current trends and a new approach. The Accounting Review (September): 223-244.

Contribution Margin (See MAAW's Contribution Margin and Direct Costing Topic)

Contribution Margin Models, i.e., Linear and Nonlinear (See Contribution Margin Models)

Contributions of (For Donations, see MAAW's Donations, Gifts and Charitable Giving Bibliography)

Ashton, R. H. and A. M. Cianci. 1998. Contributions of the "Research opportunities in auditing" program: An empirical assessment. Accounting Horizons (June): 120-138.

Atkisson, C. T. 1946. Significant contributions of modern internal auditing to management. The Accounting Review (April): 121-128.

Barfitt, L. A. 2007. The Contributions of John Lansing Carey to the Profession of Accountancy, Volume 10 (Studies in the Development of Accounting Thought). JAI Press.

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443.

Birnberg, J. and K. Sadhu. 1986. The contributions of psychological and cognitive research to management accounting. In A. Hopwood and M. Bromwich, eds. Research and Current Issues in Management Accounting. London: Pitman: 116-142.

Brown, L. D. and J. C. Gardner. 1985. Applying citation analysis to evaluate the research contributions of accounting faculty and doctoral programs. The Accounting Review (April): 262-277.

Brown, L. D., J. C. Gardner and M. A. Vasarhelyi. 1987. An analysis of the research contributions of Accounting, Organizations and Society, 1976-1984. Accounting, Organizations and Society 12(2): 193-204.

Covaleski, M. A. and M. W. Dirsmith. 1991. Maintaining accounting as the paramount interest in accounting research: Re-examining the contributions of DR Scott. The Accounting Historians Journal 18(1): 1-19.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Finney, F. D. 1969. Contributions of a management information system. Management Accounting (June): 54-55.

Flesher, D. L. 1994. IMA pioneers: Four who made a difference. Management Accounting (June): 42-46. (Discussion related to the contributions of J. Lee Nicholson, Stuart Cameron McLeod, Clinton H. Scovell and I. Wayne Keller).

George, J. M. and J. Zhou. 2007. Dual tuning in a supportive context: Joint contributions of positive mood, negative mood, and supervisory behaviors to employee creativity. The Academy of Management Journal 50(3): 605-622.

Hughes, H. P. 1982. Some contributions of and some controversies surrounding Thomas Jones and Benjamin Franklin Foster. The Accounting Historians Journal 9(2): 43-51.

Jones, S. 2010. The contributions of Graeme W. Dean to Abacus. Abacus 46(4): i-iii.

Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86. (Summary).

Kinney, W. and R. Libby. 1999. Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch. Journal of Accounting Research (Studies on Credible Financial Reporting): 1-15.

Kumar, A. 1988. Book review: The Contributions of Alexander Hamilton Church to Accounting and Management by Richard Vangermeersch. The Accounting Historians Journal 15(2): 224-226.

Madjar, N., G. R. Oldham, M. G. Pratt. 2002. There's no place like home? The contributions of work and nonwork creativity support to employees' creative performance. The Academy of Management Journal 45(4): 757-767.

Romeo, G. C. and J. J. McKinney. 2008. Contributions of Joseph Hardcastle to accounting theory. The Accounting Historians Journal 35(2): 145-179.

Scot, L. 2019. FASB's new guidance for contributions received and contributions made. The CPA Journal (April): 18-19.

Vatter, W. J. 1958. Contributions of accounting to measurement in management. Management Science (October): 27-37.

Wieland, G. F. 1974. The contributions of organizational sociology to the practice of management: A book review essay. The Academy of Management Journal 17(2): 318-333.

Zeff, S. A. 2008. The Contributions of John Lansing Carey to the Profession of Accountancy by Laurie A. Barfitt. The Accounting Review (January): 264.

Control (See MAAW's Control and Controllership Topic and Internal Auditing and Control Topic)

Controversial Issues in Accounting (See MAAW's Controversial Issues in Accounting Topic)

Cooperative

Kayser, A. S. 1934. Accounting and stock control for a producers' cooperative association. N.A.C.A. Bulletin (July 15): 1289-1304.

Raiborn, C. and R. Morris. 2009. MEOU: This co-op scratches rather than purrs. Strategic Finance (July): 49-53. (This case won the best case award in the third annual Carl Menconi Case Writing competition).

Copper (Also see Mining)

Davis, J. L. 1968. Accounting for electrolytic refining of copper. Management Accounting (October): 49-52.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

The Accounting Review. 1940. Inspiration Consolidated Copper Company: Net income without deduction for depletion: Control through minority stock ownership. The Accounting Review (June): 261-265.

Copy Machines

Seipp, E., S. Kinsella and D. L. Lindberg. 2011. Xerox, Inc. Issues in Accounting Education (February): 219-240.

Corporate Governance (See MAAW's Leadership and Corporate Governance Topic)

Corporations (See MAAW's Corporations Bibliography)

Corset

Rood, G. W. 1935. Inventory & production control for the corset industry. N.A.C.A. Bulletin (May 15): 1021-1031.

Cosmetics

Hopkins, L. and S. Moriarity. 2009. Luxor Cosmetics. IMA Educational Case Journal 2(2): 1-7.

Cost Accounting (See What is a Cost Accounting System?)

Cost Accounting Standards (See MAAW's Cost Accounting Standards Topic)

Cost Accounting System (See What is a Cost Accounting System?)

Cost Allocation (See MAAW's Cost Allocation Topic)

Cost Accumulation Method (See MAAW's Management Accounting Terminology and What is a Cost Accounting System?)

Cost Behavior - (See MAAW's Cost Behavior Analysis and Cost Estimating Topic)

Cost Benefit

Anell, B. 1985. Exercises in arbitrariness and ambiguity - A study of twelve cost benefit analyses of industrial disinvestment decisions. Accounting, Organizations and Society 10(4): 479-492.

Askarany, D. and A. W. Franklin-Smith. 2014. Cost benefit analyses of organic waste composting systems through the lens of time driven activity-based costing. Journal of Applied Management Accounting Research (Summer): 59-74.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

Cost Center (See MAAW's Responsibility Accounting Topic)

Cost Estimating - (See MAAW's Cost Behavior Analysis and Cost Estimating Topic)

Cost Flow Assumption (See What is a cost accounting system? and MAAW's Inventory Section)

Cost Management (See MAAW's Cost Management Topic)

Cost Object (MAAW's Management Accounting Terminology)

Cost Principle (See MAAW's Postulates and Principles Bibliography)

Cost of Capital (See MAAW's Cost of Capital Topic)

Cost Plus (See MAAW's Pricing Decisions Topic)

Neiman, W. L. 1954. Accounting for cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (June): 1284-1294.

Cost Systems(See MAAW's Cost Systems Topic)

Cost-Volume-Profit Analysis (See MAAW's Cost-Volume-Profit Topic)

Cotton Gin

Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.

White, J. K. 1950. Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.

Cotton Goods, Merchants and Cotton Mills (Also see Hosiery Mill).

Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

Bennett, C. W. 1940. The Alachusetts Cotton Mills. N.A.C.A. Bulletin (August 1): 1459-1499.

Bennett, C. W. and R. W. Bumstead. 1929. Problems in textile costs and management. N.A.C.A Bulletin (March 15).

Boutelle, E. G. 1934. Cotton mills and the futures market. N.A.C.A. Bulletin (June 1): 1141-1162.

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

Field, E. G. 1947. LIFO basis of valuation as applied to cotton mill inventories. N.A.C.A. Bulletin (December 1): 399-411.

Harvard Business Review. 1928. Case studies in business: Distribution problems of a cotton mill. Harvard Business Review (January): 240-246.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Klimmer, G. D. 1922. Methods of accounting for waste in a cotton spinning mill. National Association of Cost Accountants Official Publications (February): 3-14.

Musgrave, W. A. 1923. Cotton mill costs. National Association of Cost Accountants Official Publications (August 1): 3-19.

Sack, S. H. 1958. Cost accounting practices of 37 cotton textile firms. N.A.A. Bulletin (March): 31-41. (Survey).

Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.

Scott, G. G. 1912. Cotton mill accounting. Journal of Accountancy (April): 251-260.

Williams, R. B. 1997. Accounting for Steam and Cotton: Two Eighteenth Century Case Studies (New Works in Accounting History). Garland Publishing Company.

Cottonseed

Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.

Counseling

John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.

Counters

Nickerson, C. B. 1933. Cost allocation in the manufacture of counters and innersoles. N.A.C.A. Bulletin (July 1): 1555-1567.

Country Clubs

Dunn, K. A. and S. Bhattacharya. 2007. Cost-allocation decisions in member controlled country clubs: A case analysis. Journal of Accounting Education 25(3): 118-136.

Finnell, J. C. 1972. Accounting for country clubs: A different view. Management Accounting (July): 16-20.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Messer, J. F. and L. W. McDaniel. 1971. Accounting for country clubs. Management Accounting (June): 21-23.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Counties (Also see Government)

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Coupons

Erceg, M., J. W. Hill and M. B. Metzger. 1993. Abuses in coupon accounting. Management Accounting (January): 47-51.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.

Covenants (For Debt and Loan Covenants see MAAW's Debt Bibliography)

Beatty, A., R. Petacchi and H. Zhang. 2012. Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism. Review of Accounting Studies 17(3): 700-738.

Bengtsson, O. 2011. Covenants in venture capital contracts. Management Science (November): 1926-1943.

Callen, J. L., F. Chen, Y. Dou and B. Xin. 2016. Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Research 33(3): 961-988.

Carrizosa, R. and S. G. Ryan. 2017. Borrower private information covenants and loan contract monitoring. Journal of Accounting and Economics (November): 313-339.

Chen, T., G. Zhang and Y. Zhou. 2018. Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment. Journal of Accounting and Economics (February): 41-60.

Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.

Gjesdal, F. and R. Antle. 2001. Dividend covenants and income measurement. Review of Accounting Studies 6(1): 53-76.

Healy, P. M. and K. G. Palepu . 1990. Effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics (January): 97-123.

Holthausen, R. W. 1981. Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back. Journal of Accounting and Economics (March): 73-109.

Labelle, R. 1990. Bond covenants and changes in accounting policy: Canadian evidence. Contemporary Accounting Research 6(2): 677-698.

Li, N., F. P. Vasvari and R. Wittenberg-Moerman. 2016. Dynamic threshold values in earnings-based covenants. Journal of Accounting and Economics (April-May): 605-629.

Nikolaev, V. V. 2017. Discussion of "Borrower private information covenants and loan contract monitoring." Journal of Accounting and Economics (November): 340-345.

Samila, S. and O. Sorenson. 2011. Noncompete covenants: Incentives to innovate or impediments to growth. Management Science (March): 425-438.

Vasvari, F. P. 2012. Discussion of "Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism". Review of Accounting Studies 17(3): 739-748.

COVID-19 (See MAAW's COVID-19 Bibliography)

CPA(See MAAW's Accounting Certifications Page)

Cranes and Hoists

Stotenbur, P. E. 1923. Cost accounting for cranes and hoists. National Association of Cost Accountants Official Publications (February 1): 3-23.

Creative Accounting (See MAAW's Creative Accounting and Earnings Management Topic)

Credit (See MAAW's Credit Bibliography)

Credit Analysts (See MAAW's Credit Bibliography)

Credit Cards (See MAAW's Credit Bibliography)

Credit Default Swaps (See MAAW's Credit Bibliography)

Credit Unions (Also see MAAW's Banking Bibliography)

Braunagel, P. N. 1964. Computer accounting reports in a large credit union. N.A.A. Bulletin (May): 9-14.

Cox, K. W. and G. F. Draper. 1949. Organization and accounting control of an employees' credit union. N.A.C.A. Bulletin (November): 299-312.

Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.

Crime (See MAAW's Crime Bibliography)

Critical Factor

Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.

Crowdfunding (See MAAW's Crowdfunding and Crowdsourcing Bibliography)

Crowdsourcing  (See MAAW's Crowdfunding and Crowdsourcing Bibliography)

Cryptoassets (See MAAW's Blockchain Bibliography)

Smith, S. S. and J. Castonguay. 2019. Accounting for cryptoassets: This new form of assets raises several unique and unusual internal control and financial reporting challenges. Strategic Finance (November): 30-37. (Strategic Finance. 2019. Update of an article by S. S. Smith and J. Castonguay about cryptocurrencies that appeared in the November 2019 issue. Strategic Finance (December): 8).

Cryptocurrency (See MAAW's Blockchain Bibliography)

Culture (See MAAW's Culture Bibliography)

Current Assets (See MAAW's Assets Bibliography)

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Feldman, S. 1959. A critical appraisal of the current asset concept. The Accounting Review (October): 574-578.

Goldberg, L. 1965. A note on current assets. Abacus 1(1): 31-45.

Customer (See MAAW's Customer Profitability Topic)

Barton, S. and C. Raiborn. 2019. Customer loyalty program fraud. Loyalty programs help businesses create lasting relationships with customers, but they've also become a target for fraud. Strategic Finance (December): 32-39.

Cassady, R. Jr. 1935. Accounting for customer purchases as a sales promotional device. The Accounting Review (March): 64-68.

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Moody, R. G. 1971. Management accounting customer service. Management Accounting (March): 48-50.

Sullivan, F. R. 1959. Accounting for customer service work. N.A.A. Bulletin (July): 19-25.

Cutlery

Dolliver, E. P. 1938. Production and cost control in the manufacture of cutlery. N.A.C.A. Bulletin (September 15): 93-109.

Cybersecurity (See MAAW's Cybersecurity Bibliography)

Cylinders

Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues in Accounting Education (May): 175-189.

Dairies

Adams, S. J. 1997. Quality Dairy case. Issues in Accounting Education (Fall): 385-398.

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Cherry, R. W. 1952. Beneficial costing for milk products. N.A.C.A. Bulletin (September): 50-57.

Cooper, R. S. 1945. Accounting for the dairy products industry. The Accounting Review (October): 431-440.

Gould, J. H. 1949. A streamlined cost system for daily products manufacturers. N.A.C.A. Bulletin (November): 321-327.

Hutson, R. L. 1960. Eliminating driver bookkeeping in retail dairy accounting. N.A.A. Bulletin (September): 83-88.

Neel, H. H. 1929. Accounting for dairy products. N.A.C.A. Bulletin (October 1).

Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429.

Dark Triad (Psychopathy, Narcissism, and Machiavellianism)

Epstein, B. J. and S. Ramamoorti. 2016. Today's fraud risk models lack personality auditing with 'dark triad' individuals in the executive ranks. The CPA Journal (March): 14-21.

Majors, T. M. 2016. The interaction of communicating measurement uncertainty and the dark triad on managers' reporting decisions. The Accounting Review (May): 973-992.

Dashboards (See MAAW's Executive Information Systems Topic)

Data Analysis and Data Analytics (See MAAW's Data Mining and Big Data Topic)

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

Data Collection

Haley, A. S. 1996. DARWin: The evolution of data collection. Management Accounting (May): 45-47.

Hannon, N. and G. Tr evithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).

McDonough, J. J. 1971. The accountant, data collection and social exchange. The Accounting Review (October): 676-685.

Purvis, S. E. C. 1989. The effect of audit documentation format on data collection. Accounting, Organizations and Society 14(5-6): 551-563.

Sproull, L. S. 1986. Using electronic mail for data collection in organizational research. The Academy of Management Journal 29(1): 159-169.

Data Mining (See MAAW's Data Mining and Big Data Topic)

Data Privacy

Hepworth, L. R., C. Greenman, D. Esplin and R. Johnston. 2022. Cybersecurity and data privacy: The rising expectations within internal audit. Journal of Forensic & Investigative Accounting 14(3): 454-465.

McCallister, J., G. Zanfir-Fortuna and J. Mitchell. 2018. Getting ready for the EU's stringent data privacy rule. Journal of Accountancy (January): 36-40.

Richardson, V. J., R. E. Smith and M. W. Watson. 2019. Much ado about nothing: The (lack of) economic impact of data privacy breaches. Journal of Information Systems (Fall): 227-265.

Data Processing Department (See MAAW's AIS Section)

Finney, J. E. 1974. Costing in a data processing department. Management Accounting (October): 29-35.

Data Visualization (See MAAW's Data Mining and Big Data Topic)

Dilla, W., D. J. Janvrin and R. Raschke. 2010. Interactive data visualization: New directions for accounting information systems research. Journal of Information Systems (Fall): 1-37.

Dilla, W. N. and R. L. Raschke. 2015. Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems (16): 1-22.

El-Wakeel, F., L. Jiles and R. Lawson. 2020. Storytelling with data visualization: Leverage data visualization tools and techniques to tell the story behind the data and deliver greater strategic value. Strategic Finance (December): 34-39.

Janvrin, D. J., R. L. Raschke and W. N. Dilla. 2014. Making sense of complex data using interactive data visualization. Journal of Accounting Education 32(4): 31-48.

Kokina, J., D. Pachamanova and A. Corbett. 2017. The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education (38): 50-62. (A case that addresses the growing need for accountants to develop compentency in predictive analytics).

Singh, K. and P. Best. 2019. Anti-money laundering: Using data visualization to identify suspicious activity. International Journal of Accounting Information Systems (34): 100418.

Database (See MAAW's Database Bibliography)

Day Care

Henderson, R. H. 1975. Day care: A business operated for profit. Management Accounting (April): 39-42.

Hughes, P. A. 2013. Sunshine Daycare Center: Growing a business to profitability. Issues in Accounting Education (May): 323-335.

Irwin, K., D. Kerby and S. Weber. 2010. Appaloosa Day Care Center, Inc. (ACDC). IMA Educational Case Journal 3(4): 1-5.

Day-Trading

Hargadon, J., I. Safdar, S. Wendling and E. Whang. 2022. Tax advice for clients who day-trade stocks. Journal of Accountancy (June): 1-6.

Rushinek, A. and S. Rushinek. 2000. The role of the forensic accountant in calculating damages using the “But-If” analysis in a case of internet day trader and online broker misconduct litigation. Journal of Forensic Accounting (1): 241-250.

Deal Making (See MAAW's Negotiation Bibliography)

Dealer in Collectables

Myers, J. H. 1953. Special inventory problems of the dealer in collectors' items. The Accounting Review (October): 562-564.

Debt (See MAAW's Bibliographies for Debt, Accounts Payable, Bonds, and Liabilities)

Debt Contracts and Covenants (See MAAW's Debt Bibliography)

Debt-Equity Hybrid Securities

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274.

Debt to Equity Ratio

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Decentralized (See MAAW's Centralized and Decentralized Bibliography)

Declining Balance Depreciation (See MAAW's Cost Allocation Topic)

Decision Making (See MAAW's Decision Theory Topic)

Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582.

Grawoig, D. E. 1965. Decision accounting. The Accounting Review (January): 220-222.

Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471.

Decision Sciences (See MAAW's Decision Sciences Bibliography)

Defalcation

Crawford, L. U. 1915. Defalcations. Journal of Accountancy (August): 112-121. ("A defalcation is defined as an abstraction of money by an officer or agent having it in trust, and a defaulter as one who fails to account for money entrusted to his care. A definition more closely approaching the legal phases of a defalcation would be: The conversion to one's own benefit, with fraudulent intent, of moneys or properties of another held in trust.").

Defense Contracting (See MAAW's Government Contracting Topic)

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.

Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (Part of a forum on accounting for defense contracts).

Defense Facilities

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Deferred Charges

Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.

Deferred Income Taxes (See MAAW's Tax Related Topic)

Chaney, P. K. and D. C. Jeter. 1989. Accounting for deferred income taxes: Simplicity? Usefulness? Accounting Horizons (June): 6-13.

Deferred Payment Notes (Also see Notes)

Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557.

Deferred Revenue

O'Shaughnessy, J. and J. Rashty. 2011. Accounting for deferred revenue liabilities in post-business combination statements. The CPA Journal (April): 30-33.

Delivery (Also see Trucking)

Mueller, W. E. 1931. Cost accounting for a fleet of delivery trucks. N.A.C.A. Bulletin Section II (October 15).

Demand and Supply

Oser, J. 1963. The Evolution of Economic Thought. Chapters 12, 13 and 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary). Also see Say's Law in Chapter 8 (Summary).

Demand Curve

Burnetas, A. and P. Ritchken. 2005. Option pricing with downward-sloping demand curves: The case of supply chain options. Management Science (April): 566-580.

Gerakos, J. and C. Syverson. 2017. Audit firms face downward-sloping demand curves and the audit market is far from perfectly competitive. Review of Accounting Studies 22(4): 1582-1594.

Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis.

Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary), and Chapter 20 (Summary).

Demand Pull (See Pull Systems and MAAW's JIT and Lean Enterprise Topic)

Deming's Theory of Management (See MAAW's Deming's Theory of Management Topic)

Democracy

Anonymous. 2019. A Warning: A Senior Trump Administration Official. Chapter 4: Assault on Democracy. Twelve: Hachette Book Group. (Summary).

Block, F. L. 2018. Capitalism: The Future Of An Illusion. University of California Press. (Chapters: 1. The Capitalist Illusion, 2. Elaborating an Alternative, 3. The Illusion that Democracy Threatens the Economy, 4. The Illusion that Greed is Good, 5. The Illusion of an Unchanging System, 6. The Illusion of Global Order Organized by Capitalism, 7. Beyond Illusions).

Gehl, K. M. and M. E. Porter. 2020. Fixing U.S. politics: What business can - and must - do to revitalize democracy. Harvard Business Review (July/August): 114-125.

Gehl, K. M. and M. E. Porter. 2020. The Politics Industry: How Political Innovation Can Break Partisan Gridlock and Save Our Democracy. Harvard Business Review Press.

Jarley, P., J. Fiorito and J. T. Delaney. 1997. A structural contingency approach to bureaucracy and democracy in U.S. national unions. The Academy of Management Journal 40(4): 831-861.

Kuttner, R. 2018. Can Democracy Survive Capitalism? W. W. Norton & Company.

Martin, J. R. Not dated. A Note on Comparative Economic Systems and Where Our System Should be Headed. (Summary).

Moore, M. 2018. Democracy Hacked: Political Turmoil and Information Warfare in the Digital Age. Oneworld Publications.

Palast, G. 2002. The Best Democracy Money Can Buy: An Investigative Reporter Exposes the Truth about Globalization, Corporate Cons, and High Finance Fraudsters. Pluto Press.

Thurow, L. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. See Chapter 13: Democracy Versus the Market. (Summary).

Demurrage

Young, M. C. 1954. A story of demurrage cost control. N.A.C.A. Bulletin (November): 387-395.

Dental Manufacturing

Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.

Department of Justice

Heese, J., R. Krishnan and H. Ramasubramanian. 2021. The department of justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences. Journal of Accounting and Economics (February): 101357.

Department Stores (Also see Retail)

Harvard Business Review. 1923. Case Studies in Business: The mail-order policies of a department store. Harvard Business Review (July): 495-499.

Harvard Business Review. 1926. Case studies in business: Financial budgeting in a department store. Harvard Business Review (July): 471-479.

Harvard Business Review. 1927. Case studies in business: Department-store expansion. Harvard Business Review (October): 81-89.

Harvard Business Review. 1929. Case studies in business. Department store group buying. Securing a "best buy" for the Women's Silk Hosiery Department. Harvard Business Review (April): 375-382.

Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Jackson, H. A. 1914. Better store system and department accounting: A system for departmentizing a store, or for department stores. Press of the Grinnell Herald Publishing Co.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

McNair, M. P. 1935. Some proposed changes in department store accounting procedure. The Accounting Review (March): 50-63.

Pill, R. A. 1959. The meaning of the merchandise plan in a department store. N.A.A. Bulletin (March): 71-78. (Discussion of the relationship between merchandise and inventory planning and profits).

Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.

Taylor, G. K., W. D. Samson and B. Gup. 2001. Qusetrom vs. Federated Department Stores, Inc.: A question of equity value. Issues in Accounting Education (May): 223-256.

Departure From Pure Competition

Oser, J. 1963. The Evolution of Economic Thought. Chapter 20: Cournot, Sraffa, Chamberlin, and Robinson. Harcourt, Brace & World, Inc. (Summary).

Depletion

O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193.

Depreciation (See MAAW's Cost Allocation Topic)

Derivative Accounting

Chen, Z., A. Z. Liu, G. S. Seow and H. Xie. 2020. Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information? Accounting Horizons (September): 61-85.

Hairston, S. A. and M. R. Brooks. 2019. Derivative accounting and financial reporting quality: A review of the literature. Advances in Accounting: Incorporating Advances in International Accounting (44): 81-94.

Zhang, H. 2009. Effect of derivative accounting rules on corporate risk-management behavior. Journal of Accounting and Economics (June): 244-264.

Derivatives (See MAAW's Derivatives Bibliography)

Designing Products (See MAAW's Target Costing Topic)

Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing poducts. Advances in Management Accounting (12): 151-170.

Development Costs (Also see Research and Development)

Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.

Diagnostic Imaging Equipment

Ashton, A. H., R. H. Ashton and L. A. Maines. 1998. Instructional case: General Medical Center - Evaluation of diagnostic imaging equipment. Issues in Accounting Education (November): 985-1003.

Differential Costing (See MAAW's Relevant Costing Topic)

Digital and Digitalization (See MAAW's Digital and Digitalization Bibliography)

Digital Goods

Harvard Business Review. 2018. Why customers won't pay as much for digital goods. Harvard Business Review (May/June): 28.

Nagle, F. 2018. Capturing value from free digital goods: Companies can improve productivity by tapping into the market of free digital goods, such as open source software, and by paying their own employees to contribute. MIT Sloan Management Review (Spring): 16-18.

Tan, Y., J. E. Carrillo and H. K. Cheng. 2016. The agency model for digital goods. Decision Sciences 47(4): 628-660.

Digital Reporting

Alkhatib, E., H. Ojala and J. Collis. 2019. Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK. International Journal of Accounting Information Systems (34): 100421.

Beattie, V. 2011. Digital Reporting Options for Europe: A Study of Interactive Data from the Perspective of Non-Professional Investors by Joanne Locke, Andy Lymer, Alan Lowe. The Accounting Review (November): 2191-2193.

Bonsón, E. and T. Escobar. 2006. Digital reporting in Eastern Europe: An empirical study. International Journal of Accounting Information Systems 7(4): 299-318.

Diminishing Marginal Utility

Oser, J. 1963. The Evolution of Economic Thought. Chapters 12, 13 and 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).

Diminishing Returns

Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary). Ricardo's flower pot argument Chapter 6-8: The Classical School (Summary).

Direct Costing (See MAAW's Contribution Margin & Direct Costing Topic)

Disabled

Abu-Khadra, H., T. Mulholland, D. Todd and G. R. Hammond. 2021. Protecting the protected. Journal of Forensic & Investigative Accounting 13(1): 183-197. (Cases of fraud against the elderly and developmentally disabled individuals).

Christian, B. 2012. Hire a hero, enjoy the benefits: New incentives for hiring disabled and unemployed military veterans. Journal of Accountancy (May): 54-57.

Fulmer, J., J. Sompayrac and R. A. Turpin. 2011. Recruiting the disabled: Hidden assets. The CPA Journal (April): 58-61.

McLaughlin, T. D. 1992. Accommodating the disabled. Management Accounting (November): 35-37.

Moss, A. and S. Kess. 2022. SSDI and SSI-Government programs to help the disabled. The CPA Journal (September/October): 68-71.

Rinier, J. W. and A. P. Curatola. 2015. The Able Act. Strategic Finance (November): 14, 16. (Related to investments for a disabled person).

Wright, A. and B. Wright. 2023. The founders of Bitty & Beau's Coffee on building a business around employees with disabilities. Harvard Business Review (May/June): 33-37.

Disclosure (See MAAW's Disclosure Bibliography)

Discounts

Peaden, D. and N. M. Stephens. 2013. Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education (February): 51-58.

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.

Discontinued Operations

Barua, A., S. Lin and A. M. Sbaraglia. 2010. Earnings management using discontinued operations. The Accounting Review (September): 1485-1509.

Dickins, D., M. McCarthy, D. O'Reilly and D. Schneider. 2017. Reporting of discontinued operations: Past, present and future. The CPA Journal (February): 52-55.

Guragai, B., W. Attachot and S. D. Peabody. 2020. Financial statement presentation of discontinued operations: Determinants and consequences. Advances in Accounting: Incorporating Advances in International Accounting (49): 100472.

Ji, Y., J. Potepa and O. Rozenbaum. 2020. The effect of ASU 2014-08 on the use of discontinued operations to manage earnings. Review of Accounting Studies 25(4): 1201-1229.

Kaplan, S. E., D. G. Kenchington and B. S. Wenzel. 2020. The valuation of discontinued operations and its effect on classification shifting. The Accounting Review (July): 291-311.

McNellis, C. J. 2018. Dynamic divestures: A codification exercise on the reporting of discontinued operations. Issues in Accounting Education (February): 53-63.

Nelson, W. D. 1981. A guide to accounting for costs of discontinued operations. Management Accounting (April): 43-48.

Skousen, C., L. Sun and K. Wu. 2019. The role of managerial ability in classification shifting using discontinued operations. Advances in Management Accounting (31): 113-131.

Sun, L. and C. J. Skousen. 2022. CEO power and discontinued operations. Advances in Accounting (58): 100613.

Discrimination

Baldwin, B. A. 1984. The role of difficulty and discrimination in constructing multiple-choice examinations: With guidelines for practical application. Journal of Accounting Education 2(1): 19-28.

Bamberger, P., M. Admati-Dvir and G. Harel. 1995.Gender-based wage and promotion discrimination in Israeli high-technology firms: Do unions make a difference? The Academy of Management Journal 38(6): 1744-1761.

Chen, Y., S. Moorthy and Z. J. Zhang. 2005. Research note: Price discrimination after the purchase: Rebates as state-dependent discounts. Management Science (July): 1131-1140.

Dalton, D. W., J. R. Cohen, N. L. Harp and J. J. McMillan. 2014. Antecedents and consequences of perceived gender discrimination in the audit profession. Auditing: A Journal of Practice & Theory 33(3): 1-32.

Feild, H. S. and W. H. Holley. 1982. The relationship of performance appraisal system characteristics to verdicts in selected employment discrimination cases. The Academy of Management Journal 25(2): 392-406.

Feldberg, A. C. and T. Kim. 2021. Fighting bias on the front lines: Learn to detect subtle discrimination in your customer service. Harvard Business Review (November/December): 90-98.

Fisman, R. and M. Luca. 2016. Fixing discrimination in online marketplaces: Airbnb, Uber, and others are facing the unintended consequences of their platforms' design choices. Harvard Business Review (December): 88-95.

Hernandez, M. 2018. Gender discrimination still exists - Now what? MIT Sloan Management Review (Fall): 1-4.

James, E. H. and L. P. Wooten. 2006. Diversity crises: How firms manage discrimination lawsuits. The Academy of Management Journal 49(6): 1103-1118.

Jensen, H. L. and R. W. Wyndelts. 1976. Through the looking glass: An empirical look at discrimination in the federal income tax rate structure. The Accounting Review (October): 846-853.

Jensen, M. 2008. The use of relational discrimination to manage market entry: When do social status and structural holes work against you? The Academy of Management Journal 51(4): 723-743.

Journal of Accountancy. 2019. Nondiscrimination rules relief extended; Prop. regs. update valuation limit for employee use of vehicle; Rules proposed for classifying cloud and digital content transactions. Journal of Accountancy (November): 65.

Kovarsky, I. 1964. Management, racial discrimination and apprentice training programs. The Academy of Management Journal 7(3): 196-203.

Lapidius, L. 2020. Addressing third-party discrimination or harassment. Journal of Accountancy (July): 14-15.

Mayew, W. J. 2008. Evidence of management discrimination among analysts during earnings conference calls. Journal of Accounting Research (June): 627-659.

Moyes, G. D., P. A. Williams and B. Z. Quigley. 2000. The relation between perceived treatment discrimination and job satisfaction among African-American accounting professionals. Accounting Horizons (March): 21-48.

Park, S. H. and J. D. Westphal. 2013. Social discrimination in the corporate elite: How status affects the propensity for minority CEOs to receive blame for low firm performance. Administrative Science Quarterly 58(4): 542-586.

Rushinek, A., S. Rushinek and J. Stutz. 2012. An automated internet analysis/alert system for employer compliance with EEOC/ADA discrimination regulations. Journal of Forensic & Investigative Accounting 4(2): 244-263.

Sanchez, J. I. and P. Brock. 1996. Outcomes of perceived discrimination among Hispanic employees: Is diversity management a luxury or a necessity? The Academy of Management Journal 39(3): 704-719.

Seidel, M. L., J. T. Polzer and K. J. Stewart. 2000. Friends in high places: The effects of social networks on discrimination in salary negotiations. Administrative Science Quarterly 45(1): 1-24.

Sowell, T. 2019. Discrimination and Disparities. Basic Books.

Sprinkle, R. D. and W. E. Hall Jr. 1979. How to cope with reverse discrimination in executive benefit plans. Management Accounting (August): 41-44.

Stroube, B. K. 2022. Economic consequences and the motive to discriminate. Administrative Science Quarterly 67(1): 202-236.

Swinth, R. L., J. E. Gaumnitz and C. Rodriguez. 1975. Decision making processes: Using discrimination nets for security selection. Decision Sciences 6(3): 439-448.

Taylor, M. S. and D. R. Ilgen. 1981. Sex discrimination against women in initial placement decisions: A laboratory investigation. The Academy of Management Journal 24(4): 859-865.

Tosi, H. L. and S. W. Einbender. 1985. The effects of the type and amount of information in sex discrimination research: A meta-analysis. The Academy of Management Journal 28(3): 712-723.

Wiginton, J. C. 1974. A Bayesian approach to discrimination among economic models. Decision Sciences 5(2): 182-193.

Zhang, L. 2022. Regulatory spillover and workplace racial inequality. Administrative Science Quarterly 67(3): 595-629.

Dissolution of a Nation State

Spence, C. 2010. Accounting for the dissolution of a nation state: Scotland and the Treaty of Union. Accounting, Organizations and Society 35(3): 377-392.

Distillers (Also see Breweries)

O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.

Distribution (See MAAW's Logistics and Distribution Cost Topic and Value Chain/Supply Chain Topic)

Distribution Merchandise

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812.

Distributors

Harvard Business Review. 1923. Case Studies in Business: Distribution policies of tire manufacturers. Harvard Business Review (October): 114-119.

Harvard Business Review. 1925. Case studies in business: Distribution policy of a hosiery manufacturer. Harvard Business Review (January): 240-247.

Harvard Business Review. 1925. Case studies in business: Selection of channels of distribution for accessory equipment. Harvard Business Review (January): 229-233.

Harvard Business Review. 1926. Case studies in business: Planning the methods of distribution for a new product. Harvard Business Review (April): 341-346.

Harvard Business Review. 1927. Case studies in business: The manufacturer's agent as a channel of distribution. Harvard Business Review (October): 95-101.

Harvard Business Review. 1928. Case studies in business: Distribution problems of a cotton mill. Harvard Business Review (January): 240-246.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.

Diversity (See MAAW's Diversity Bibliography)

Divestment and Divestitures

Chen, P. F. and G. Zhang. 2007. Segment profitability, misvaluation, and corporate divestment. The Accounting Review (January): 1-26.

Cumming, J. and T. Y. Mallie. 1999. Accounting for divestitures: A comparison of sell-offs, spin-offs, and split-ups. Issues in Accounting Education  (February): 75-97.

Firk, S., S. Richter and M. Wolff. 2021. Does value-based management facilitate managerial decision-making: An analysis of divestiture decisions. Management Accounting Research (June): 100736.

Dividends (See MAAW's Dividends Bibliography)

Divorce

Abbott, A. 2020. Passive appreciation in divorce: A quantitative measure. Journal of Forensic Accounting Research 5(1): 177-215.

Barson, K. A. 2011. Divorce: The Accountant as Financial Expert. AICPA.

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January):31-35.

DiGabriele, J. A. 2006. Divorce and the self-employed meet economic reality. Journal of Forensic Accounting 7(2): ?.

Glenn, D. A. and E. Huber. 2009. Forensic Accounting for Divorce Engagements: A Practical Guide, Third Edition. AICPA.

Kess, S., J. A. J. Revels, J. R. Grimaldi and T. K. Lauletta. 2018. Getting divorced: A tax perspective under the Tax Cuts and Jobs Act. The CPA Journal (October): 52-56.

Kess, S., J. Revels and J. R. Grimaldi. 2016. Getting divorced: A tax perspective. The CPA Journal (April): 60-63.

Knight, R. A. and L. G. Knight. 2013. Tax considerations when dividing property in divorce. Journal of Accountancy (April): 63-69.

Knight, R. A. and L. G. Knight. 2014. QDROs demand the attention of CPAs. Well crafted orders can ensure the equitable division of retirement assets in a divorce. Journal of Accountancy (August): 60-65.

Reichert, C. J. 2018. U.K. divorce decree payment was not alimony. Journal of Accountancy (March): 67-68.

Sheppard, R. C. 2013. The tax and financial implication of divorce: Alimony, property settlements, custody, and other considerations. The CPA Journal (December): 56-59.

Sheppard, R. C. 2021. Divorce and tax considerations. The CPA Journal (October/November): 60-61.

Sompayrac, J. E. and D. M. Costello. 2008. Thinking merger? A proper courtship can avert a nasty divorce. The CPA Journal (January): 63-65.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Stewart, T. 2018. Divorce traps: Portfolios harboring unrealized gains. Journal of Accountancy (March): 54.

Wilsey, M. and E. Hutchison. 2019. Helping clients after they are divorced. Journal of Accountancy (December): 62.

Docks

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (August): 272-286.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (November): 13-22.

Dodd-Frank (See Consumer Protection)

Donations, Gifts and Charitable Giving (See MAAW's Donations Bibliography)

Doughnuts

Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.

Holder-Webb, L. and M. Kohlbeck. 2006. The hole in the doughnut: Accounting for acquired intangibles at Krispy Kreme. Issues in Accounting Education (August): 297-312.

Downsizing

Ahmadjian, C. L. and P. Robinson. 2001. Safety in numbers: Downsizing and the deinstitutionalization of permanent employment in Japan. Administrative Science Quarterly 46(4): 622-654.

Amabile, T. M. and R. Conti. 1999. Changes in the work environment for creativity during downsizing. The Academy of Management Journal 42(6): 630-640.

D'Amico, R. J., C. T. Grant and W. R. Ortega. 2003. Survival strategies in an era of government downsizing: Evidence from the Ogden Air Logistics Center. The Journal of Cost Analysis & Management (Summer): 1-20.

DeRue, D. S., J. R. Hollenbeck, M. D. Johnson, D. R. Ilgen and D. K. Jundt. 2008. How different team downsizing approaches influence team-level adaptation and performance. The Academy of Management Journal 51(1): 182-196.

Filatotchev, I., T. Buck and V. Zhukov. 2000. Downsizing in privatized firms in Russia, Ukraine, and Belarus. The Academy of Management Journal 43(3): 286-304.

Fujiyama, K. and M. Kuroki. 2020. Strategic management forecasts and accounting choices: A case of employee downsizing in Japan. Journal of International Accounting Research 19(3): 91-109.

Hansen, S., S. Brien and M. Pizzini. 2018. Cutting commissaries: Approaches to downsizing a government program. IMA Educational Case Journal 11(2): 1-6.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

Love, E. G. and M. Kraatz. 2009. Character, conformity, or bottom line? How and why downsizing affected corporate reputation. The Academy of Management Journal 52(2): 314-335.

Madison, T. F. and D.K. Clancy. 2000. Downsizing and performance: An empirical study of the effects of competition and equity market pressure. Advances in Management Accounting (9): 91-107.

Mishra, A. K. and K. E. Mishra. 2009. Downsizing the company without downsizing morale. MIT Sloan Management Review (Spring): 39-44.

Radcliffe, V. S., D. R. Campbell and T. J. Fogarty. 2001. Exploring downsizing: A case study on the use of accounting information. Journal of Management Accounting Research (13): 131-157.

Shah, P. P. 2000. Network destruction: The structural implications of downsizing. The Academy of Management Journal 43(1): 101-112.

Trevor, C. O. and A. J. Nyberg. 2008. Keeping your headcount when all about you are losing theirs: Downsizing, voluntary turnover rates, and the moderating role of HR practices. The Academy of Management Journal 51(2): 259-276.

DRG - Diagnosis Related Group (See MAAW's Healthcare Topics)

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Drilling

Breckenridge, L. 1946. Cost accounting for contract drilling. N.A.C.A. Bulletin (December 1): 438-451.

Drive-in Diner

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

Drug Stores

Knapp, M. C. and C. A. Knapp. 2000. Perry Drug Stores, Inc.: Accounting and control issues for inventory in a retail environment. Issues in Accounting Education (May): 237-255.

Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.

Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.

Piturro, M. 2002. Drugstore.com - All work and no profit. Strategic Finance (November): 40-44.

Williams, S. L. 2011. The case of Phar-Mor Inc: Could SOX have prevented the fraud? The CPA Journal (September): 58-63.

Drugs (See Pharmaceutical)

Drum-Buffer-Rope (See MAAW's Theory of Constraints Topic)

Drum-Buffer-Rope System

DuPont (See MAAW's Relevance Lost Topic and ROI Topic)

Fujimura, D. 2012. The old Du Pont Company's accounting system lasting a hundred years: An overlooked accounting system. The Accounting Historians Journal 39(1): 53-88.

Duration-Based Costing

Lelkes, A. T. and T. M. Krueger. 2021. Applying duration-based costing and modified duration-based costing to a bank. Management Accounting Quarterly (Winter): 24-38.

Dyeing and Printing of Cotton Fabrics (See Cotton)

Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.