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
E-Commerce (See MAAW's E-Commerce Topic)
Earnings Expectations (See MAAW's Capital Markets Topic)
Bartov, E., D. Givoly and C. Hayn. 2002. The rewards to meeting or beating earnings expectations. Journal of Accounting and Economics (June): 173-204.
Beaver, W. H. and R. E. Dukes. 1972. Interperiod tax allocation, earnings expectations, and the behavior of security prices. The Accounting Review (April): 320-332.
Brown, L. D. and K. Kim. 1991. Timely aggregate analyst forecasts as better proxies for market earnings expectations. Journal of Accounting Research (Autumn): 382-385.
Carabias, J. M. 2018. The real-time information content of macroeconomic news: Implications for firm-level earnings expectations. Review of Accounting Studies 23(1): 136-166.
Caskey, J. and N. B. Ozel. 2017. Earnings expectations and employee safety. Journal of Accounting and Economics (February): 121-141.
Givoly, D. 1985. The formation of earnings expectations. The Accounting Review (July): 372-386.
Kasznik, R. and M. F. McNichols. 2002. Does meeting earnings expectations matter? Evidence from analyst forecast revisions and share prices. Journal of Accounting Research (June): 727-759.
Kross, W., B. Ro and D. Schroeder. 1990. Earnings expectations: The analysts' information advantage. The Accounting Review (April): 461-476.
Kross, W. J., B. T. Ro and I. Suk. 2011. Consistency in meeting or beating earnings expectations and management earnings forecasts. Journal of Accounting and Economics (February): 37-57.
Lys, T. and K. Sivaramakrishnan. 1988. Earnings expectations and capital restructuring: The case of equity-for-debt swaps. Journal of Accounting Research (Autumn): 273-299.
O'Brien, P. C. 1988. Analysts' forecasts as earnings expectations. Journal of Accounting and Economics (January): 53-83.
Perry, S. 1994. Earnings expectations and discretionary research and development spending. Accounting Horizons (December): 43-51.
Walther, B. R. 1997. Investor sophistication and market earnings expectations. Journal of Accounting Research (Autumn): 157-179.
Earnings Management (See MAAW's Creative Accounting and Earnings Management Topic)
Earnings Manipulation (See MAAW's Creative Accounting and Earnings Management Topic)
Earnings Per Share (See MAAW's EPS Bibliography)
Earnings Recognition
Ball, R. T. and P. Easton. 2013. Dissecting earnings recognition timeliness. Journal of Accounting Research (December): 1099-1132.
Earnings Thresholds
Bennett, B. and M. E. Bradbury. 2007. Earnings thresholds related to dividend cover. Journal of International Accounting Research 6(1): 1-17.
Brown, L. D. and M. L. Caylor. 2005.A temporal analysis of quarterly earnings thresholds: Propensities and valuation consequences. The Accounting Review (April): 423-440.
Bu-Peow Ng, T. 2008. Auditors' decisions on audit differences that affect significant earnings thresholds. Auditing: A Journal of Practice & Theory 27(1): 71-89.
Canace, T. G. and L. Salzsieder. 2016. The timing of asset purchases to achieve earnings thresholds. Journal of Management Accounting Research 28(1): 81-106.
Canace, T. G., S. B. Jackson and T. Ma. 2018. R&D investments, capital expenditures, and earnings thresholds. Review of Accounting Studies 23(1): 265-295.
Rees, L. 2005. Abnormal returns from predicting earnings thresholds. Review of Accounting Studies 10(4): 465-496.
Earnouts
Allee, K. D. and D. D. Wangerin. 2018. Auditor monitoring and verification in financial contracts: Evidence from earnouts and SFAS 141(R). Review of Accounting Studies 23(4): 1629-1664.
Bates, T. W., J. B. Neyland and Y. Y. Wang. 2018. Financing acquisitions with earnouts. Journal of Accounting and Economics (November-December): 374-395.
Cadman, B., R. Carrizosa and L. Faurel. 2014. Economic determinants and information environment effects of earnouts: New insights from SFAS 141(R). Journal of Accounting Research (March): 37-74.
Cain, M. D., D. J. Denis and D. K. Denis. 2011. Earnouts: A study of financial contracting in acquisition agreements. Journal of Accounting and Economics (February): 151-170.
Craig, B. and A. Smith. 2003. The art of earnouts. Strategic Finance (June): 44-47. (A merger and acquisition strategy where the buyer agrees to pay part of the acquisition up front).
Erel, I. 2018. Discussion: Financing acquisitions with earnouts. Journal of Accounting and Economics (November-December): 396-398.
Schaeffer, J. 2018. The use and valuation of contingent considerations (earnouts) under the new appraisal guidance. The CPA Journal (August): 56-59.
Econometrics
Ball, R., S. P. Kothari and V. V. Nikolaev. 2013. Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism. Journal of Accounting Research (December): 1071-1097.
Benson, B. B. and M. Donahue. 2020. Increase the value of your lean cost management through econometrics. Cost Management (November/December): 6-10.
Ichimura, S. and H. Wang. 2003. Interregional Input-Output Analysis of the Chinese Economy (Econometrics in the Information Age: Theory and Practice of Measurement, 2). World Scientific Publications Company Inc.
Kraft, A. and J. Kraft. 1973. Computer applications in teaching econometrics. Decision Sciences 4(2): 284-294.
Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. (Summary of Chapter 15).
Rock, S., S. Sedo and M. Willenborg. 2000. Analyst following and count-data econometrics. Journal of Accounting and Economics (December): 351-373.
Stock, J. H. and M. W. Watson. 2010. Introduction to Econometrics, 3rd edition. Prentice Hall.
Sunder, S. 2008. Econometrics of fair values. Accounting Horizons (March): 111-125.
Theil, H. 1965. Econometrics and management science: Their overlap and interaction. Management Science (June): B200-B212.
Wooldridge, J. 2003. Introductory Econometrics: A Modern Approach, 3e. South-Western Educational Publishing.
Economic Development
Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.
Flamholtz, D. T. 1983. The markets and hierarchies framework: A critique of the model's applicability to accounting and economic development. Accounting, Organizations and Society 8(2- 3): 147-151.
Gino, F. and B. R. Staats. 2012. The microwork solution: A new approach to outsourcing can support economic development - and add to your bottom line. Harvard Business Review (December): 92-96.
Kreiser, L. 1976. A short history of the economic development and accounting treatment of pension plans. The Accounting Historians Journal 3(1-4): 56-62.
Kang, T. 2003. Level of economic development of a firm's country of domicile and the patterns in stock market reaction surrounding U.S. earnings announcements: A test of the global market segmentation hypothesis. Journal of International Accounting Research (2): 23-37.
Karim, M. A., S. Sarkar and S. Zhang. 2016. Earnings management surrounding M&A: Role of economic development and investory protection. Advances in Accounting: Incorporating Advances in International Accounting (35): 207-215.
Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company. (For a review of this book, see Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. Answer: Inner values, beliefs and attitudes = Culture. This book provides a global history and analysis of economic development with emphasis on the cultures of nations. The following quote from Landes makes the point. "If we learn anything from the history of economic development, it is that culture makes all the difference.").
Martins, E. 2011. Accounting for Growth in Latin America and the Caribbean - Improving Corporate Financial Reporting to Support Regional Economic Development by Henri Fortin, Ana Cristina Hirata Barros, Kit Cutler. The Accounting Review (July): 1480-1482.
McWatters, C. S. 2000. Review: The Role of Accounting in the Economic Development of England by James Ole Winjum; Securities Regulation and the New Deal by Michael E. Parrish; Cost Terminology and Cost Theory: A Study of its Development and Present State in Central Europe by Hanns-Martin W. Schoenfeld; Lord Byron Accounts Rendered by Doris Langley Moore. The Accounting Historians Journal 27(2): 199-200.
Oser, J. 1963. The Evolution of Economic Thought. Chapter 23: Modern Theories of Economic Development and Growth. Harcourt, Brace & World, Inc. (Summary).
Economic History
Oser, J. 1963. The Evolution of Economic Thought. Chapter 24: Economic History in Perspective. Harcourt, Brace & World, Inc. (Summary).
Economic Indicators (See MAAW's Economics Related Topic)
Abdalla, A. M. and J. M. Carabias. 2022. From accounting to economics: The role of aggregate special items in gauging the state of the economy. The Accounting Review (January): 1-27.
Economic Reality
Williams, P. F. 2006. Accounting for economic reality: Whose reality, which justice? Accounting and the Public Interest (6): 37-44.
Economic Stimulus (See MAAW's Economics Related Topic)
Economic Value Added (See MAAW's EVA and Residual Income Topic)
Economics of the Firm (See the MAAW's Economics Section)
Dietrich, M. 2001. Accounting for the economics of the firm. Management Accounting Research (March): 3-20.
Economies of Scale
Fung, S. Y. K., F. A. Gul and J. Krishnan. 2012. City-level auditor industry specialization, economies of scale, and audit pricing. The Accounting Review (July): 1281-1307.
Martin, J. R. Not dated. What are economies of scale? Management And Accounting Web. Economies Of Scale Note.htm
Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).
Thompson, A. A. Jr. 1973. Economics of the Firm: Theory and Practice. Prentice Hall. Chapter 8.
Economies of Unscale
Taneja, H. 2018. The end of scale. MIT Sloan Management Review (Spring): 67-72. (The basis of economies of unscale is to give each customer exactly what he or she wants. Three ways to unscale large companies: Become a platform, instill an absolute product focus, and grow through dynamic rebundling).
EDGAR (EDGAR refers to the SEC's Electronic Data Gathering, Analysis, and Retrieval system. See MAAW's SEC Bibliography).
Asthana, S., S. Balsam and S. Sankaraguruswamy. 2004. Differential response of small versus large investors to 10-K filings on EDGAR. The Accounting Review (July): 571-589.
Chen, G. and J. Zhou. 2019. XBRL adoption and systemic information acquisition via EDGAR. Journal of Information Systems (Summer): 23-43.
Cong, Y., A. Kogan and M. A. Vasarhelyi. 2007. Extraction of structure and content from the EDGAR database: A template-based approach. Journal of Emerging Technologies in Accounting (4): 69-86.
Cong, Y., H. Du and M. A. Vasarhelyi. 2018. Are XBRL files being accessed? Evidence from the SEC EDGAR log file dataset. Journal of Information Systems (Fall): 23-29.
Drake, M. S., D. T. Roulstone and J. R. Thornock. 2015. The determinants and consequences of information acquisition via EDGAR. Contemporary Accounting Research 32(3): 1128-1161.
Drake, M. S., P. J. Quinn and J. R. Thornock. 2017. Who uses financial statements? A demographic analysis of financial statement downloads from EDGAR. Accounting Horizons (September): 55-68.
Goldstein, I. and S. Yang. 2023. The real effects of modern information technologies: Evidence from the EDGAR implementation. Journal of Accounting Research (December): 1699-1733.
Grant, G. H. and C. T. Grant. 2014. SEC cyber security disclosure guidance is quickly becoming a requirement. The CPA Journal (May): 69-71.
Griffin, P. A. 2003. Got information? Investor response to Form 10-K and Form 10-Q EDGAR filings. Review of Accounting Studies 8(4): 433-460.
Jayson, S. 1985. Filing into the future with EDGAR. Management Accounting (June): 20-23.
Jayson, S. 1994. Edgar update: No more fear of filing. Management Accounting (March): 24-26.
Oxner, T. and K. W. Hawkins. 1996. Using “EDGAR” in accounting education: An example from an advanced auditing course. Journal of Accounting Education 14(1): 99-105.
Rogers, J. L., D. J. Skinner and S. L. C. Zechman. 2017. Run EDGAR run: SEC dissemination in a high-frequency world. Journal of Accounting Research (May): 459-505.
Edge Computing
Castelluccio, M. 2018. Technology workbook: Edge computing and fogging. Strategic Finance (February): 55-56.
Wiatt, R. G. 2021. Manufacturing and edge computing: Edge computing takes much of the guesswork (and inefficient manual procedures) out of accounting systems that monitor production on the factory floor. Strategic Finance (April): 28-35.
Effects of Ranking People (See MAAW's Deming's Theory of Management Topic)
Efficient Market Hypothesis
Abdel-Khalik, A. R. 1972. The efficient market hypothesis and accounting data: A point of view. The Accounting Review (October): 791-793.
Goldfarb, B. 2012. Book review: Zombie Economics: How Dead Ideas Still Walk among Us by J. Quiggin. Administrative Science Quarterly 57(1): 156-158. ["Specifically, the book devotes a chapter to explaining and debunking each of the following ideas (in order of interest to ASQ readers): the efficient market hypothesis, privatization (private firms can always do things better than the government), the Great Moderation (long-lasting macro-economic stability), Dynamic Stochastic General Equilibrium (a fundamentally anti-Keynesian idea that is foundational in micro-foundational models of macro-economic phenomena), and trickle-down economics (policies benefiting the wealthy will eventually make all better off)."].
Elasticity of Demand and Supply
Oser, J. 1963. The Evolution of Economic Thought. Chapters 13 and 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).
Electric Alloy
Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.
Electric Cable
Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.
Electrical Appliances
Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.
Electric Lamp
Learoyd, J. S. Jr. 1938. Obsolescence in the electric lamp industry. N.A.C.A. Bulletin (April 15): 950-960.
Electric Railway (Also see Railroads)
Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.
Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.
Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.
Electric Utilities (See MAAW's Public Utilities Bibliography)
Electrical Wiring Device
Simmons, J. E. 1932. Cost accounting for plastic insulation in the electrical wiring device industry. N.A.C.A. Bulletin (June 1): 1344-1352.
Electronic Commerce (See MAAW's Electronic Commerce Topic)
Electronics
Boocock, J. G. and J. Whittaker. 1998. Instructional case: Fenland Electronics Ltd - A teaching case to help students develop financial, analytical and negotiating skills. Issues in Accounting Education (November): 883-904.
Brewer, P. C., P. E. Juras and E. R. Brownlee II. 2003. Global Electronics, Inc.: ABC implementation and change management process. Issues in Accounting Education (February): 49-69.
Brewer, P. C., R. J. Campbell and R. H. McClure. 2000. Wilson Electronics (A) and (B): An ABC capstone experience. Issues in Accounting Education (August): 413-458.
Gumbus, A. and B. Lyons. 2002. The balanced scorecard at Philips Electronics. Strategic Finance (November): 45-49.
Harvard Business Review. 1925. Case studies in business: Position of the inspection department in an organization manufacturing electrical goods. Harvard Business Review (January): 238-240
Khanna, T., J. Song and K. Lee. 2011. The paradox of Samsung's rise. Harvard Business Review (July/August): 142-147.
Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.
Murthy, U. S. 2010. Tampa Electronics: An instructional case in computer-assisted fraud examination. Issues in Accounting Education (August): 547-552.
Stout, D. E. and J. M. Propri. 2011. Implementing time-driven activity-based costing at a medium-sized electronics company. Management Accounting Quarterly (Spring): 1-11.
Ungson, G. R., C. James and B. H. Spicer. 1985. The effects of regulatory agencies on organizations in wood products and high technology/electronics industries. The Academy of Management Journal 28(2): 426-445.
Electroplating
Reinert, C. W. 1948. Standard direct labor costs for automatic electroplating processes. N.A.C.A. Bulletin (September 1): 29-31.
Slavin, W. H. 1934. Direct material costs in electroplating. N.A.C.A. Bulletin (March 1): 830-835.
Eleemosynary Institutions
Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.
ELVI or Expense Leveraged Value Index
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™).
Castelluccio, M. 1999. E-mail in real time. Strategic Finance (September): 34-37. (Instant messaging).
Castellani, D. J. 2000. ASPs: Changing information technology delivery. Strategic Finance (March): 34-37. (Outsourcing technology, e.g., e-mail and ERP, to application service providers).
O'Leary, D. E. 2019. What phishing e-mails reveal: An exploratory analysis of phishing attempts using text analysis. Journal of Information Systems (Fall): 285-307.
Embezzlement (See MAAW's Crime Bibliography)
Emergency
Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396.
Hartness, J. L. 1950. A routine for emergency maintenance. N.A.C.A. Bulletin (January): 599-600.
Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176.
Emerging Markets and Industries
Bremmer, I. 2005. Managing risk in an unstable world: As emerging markets generate greater shares of global supply and demand, companies need better methods to weigh political risk against financial reward. Harvard Business Review (June): 51-60.
Chen, F., O. Hope, Q. Li and X. Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review (July): 1255-1288.
Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.
Chen, K. C. W. and J. Wang. 2007. Accounting-based regulation in emerging markets: The case of China’s seasoned-equity offering. The International Journal of Accounting 42(3): 221-236.
Epstein, M. J. 2012. Challenges of governing globally: A strong understanding of the three distinct corporate governance systems around the world will help managers conduct business more effectively in other countries. Strategic Finance (July): 26-34. (The global corporate governance systems include: Anglo American, Communitarian, and Emerging markets).
Eyring, M. J., M. W. Johnson and H. Nair. 2011. New business models in emerging markets. Harvard Business Review (January/February): 88-95.
Fan, J. P. H. and T. J. Wong. 2005. Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia. Journal of Accounting Research (March): 35-72.
Georgallis, P., G. Dowell and R. Durand. 2019. Shine on me: Industry coherence and policy support for emerging industries. Administrative Science Quarterly 64(3): 503-541.
He, X. T. J. Wong and D. Young. 2012. Challenges for implementation of fair value accounting in emerging markets: Evidence from China. Contemporary Accounting Research 29(2): 538-562.
Henisz, W. J. and B. A. Zelner. 2010. The hidden risks in emerging markets. Harvard Business Review (April): 88-95.
Hewlett, S. A. and R. Rashid. 2010. The battle for female talent in emerging markets. Harvard Business Review (May): 101-106.
Ichii, S., S. Hattori and D. Michael. 2012. How to win in emerging markets: Lessons from Japan. Harvard Business Review (May): 126-130.
Jha, S. K., I. Parulka, R. T. Krishnan and C. Dhanaraj. 2016. Developing new products in emerging markets. MIT Sloan Management Review (Spring): 55-62.
Johnson, B. 2011. The CEO of Heinz on powering growth in emerging markets. Harvard Business Review (October): 47-50.
Kersnar, J. 2011. Forget what you think you know: To succeed in emerging markets, toss out old assumptions - and consider packing your bags. CFO (January/February): 29-33.
Khanna, T. and K. Palepu. 2000. The future of business groups in emerging markets: Long-run evidence from Chile. The Academy of Management Journal 43(3): 268-285.
Khanna, T., K. G. Palepu and J. Sinha. 2005. Strategies that fit emerging markets: Fast-growing economies often provide poor soil for profits. The cause? A lack of specialized intermediary firms and regulatory systems on which multinational companies depend. Successful businesses look for those institutional voids and work around them. Harvard Business Review (June): 63-76.
Karamanou, I. 2012. Value relevance of analyst earnings forecasts in emerging markets. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 128-137.
Lawrence, R. Z. and L. Edwards. 2012. Shattering the myths about U.S. trade policy: Stop blaming China and India. A more active trade policy can lead to a stronger U.S. economy. Harvard Business Review (March): 149-153. (Myth 1: America's open trade policy is the main cause of job losses, especially in manufacturing. Myth 2: U.S. living standards are falling and wage inequality is rising because developing countries compete with the U.S. in its export markets on cost. Myth 3: The rapid growth of emerging markets like China and India is the most important reason for the higher oil prices that hurt Americans).
Markides, C. C. 2012. How disruptive will innovations from emerging markets be? MIT Sloan Management Review (Fall): 23-25.
Mcdermott, G. A., R. A. Corredoira and G. Kruse. 2009. Public-private institutions as catalysts of upgrading in emerging market societies. The Academy of Management Journal 52(6): 1270-1296.
McDonald, R. and K. Eisenhardt. 2020. The new-market conundrum: In emerging industries the usual rules of strategy don't apply. Harvard Business Review (May/June): 74-83.
Moumen, N., H. B. Othman and K. Hussainey. 2016. Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets. Advances in Accounting: Incorporating Advances in International Accounting (35): 82-97.
Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. Chapter 10: Competitive Strategy in Emerging Industries. The Free Press. (Summary).
Prahalad, C. K. and K. Lieberthal. 2003. The end of corporate imperialism. Harvard Business Review (August): 109-117. ("Too often, companies try to impose Western models of commerce on developing countries. They'd do better - and learn more - if they tailored their operations to the unique conditions of emerging markets.").
Prashantham, S. and G. S. Yip. 2017. Engaging with startups in emerging markets. MIT Sloan Management Review (Winter): 51-56.
Purdy, J. M. and B. Gray. 2009. Conflicting logics, mechanisms of diffusion, and multilevel dynamics in emerging institutional fields. The Academy of Management Journal 52(2): 355-380.
Radjou, N. and J. Prabhu. 2012. Mobilizing for growth in emerging markets. MIT Sloan Management Review (Spring): 81-88.
Raman, A. P. 2009. The new frontiers. Harvard Business Review (July-August): 130-137. (How the global slowdown is reshaping competition from emerging markets).
Ready, D. A., L. A. Hill and J. A. Conger. 2008. Winning the race for talent in emerging markets. Harvard Business Review (November): 62-70.
Rogers, C. and J. Hyatt. 2012. Looking for growth in all the same places: With so many economies pinning their growth prospects to emerging markets, the race for resources - human and otherwise - is certain to intensify. CFO (September): 58-59.
Ryan, V. 2011. A world of risk: In emerging markets, the clash between politics and profits poses multiple threats. CFO (June): 42-46.
Shankar, S., C. Ormiston, N. Bolch, R. Schaus and V. Vishwanath. 2008. How to win in emerging markets. MIT Sloan Management Review (Spring): 19-23.
Siddiqui, J., M. Zaman and A. Khan. 2013. Do Big-Four affiliates earn audit fee premiums in emerging markets? Advances in Accounting: Incorporating Advances in International Accounting 29(2): 332-342.
Washburn, N. T. and B. T. Hunsaker. 2011. Finding great ideas in emerging markets. Harvard Business Review (September): 115-120.
Emissions
Elfrink, J. and M. Ellison. 2009. Accounting for emission allowances: An issue in need of standards. The CPA Journal (February): 30-33.
Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.
Empiricism
Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 10: The Way of Experience. McGraw-Hill, Inc. (Summary).
Employee Benefits (See MAAW's Employee Benefits Topic)
Employee Turnover (See MAAW's Human Resource Topic for related articles)
Carter, M. E. and L. J. Lynch. 2004. The effect of stock option repricing on employee turnover. Journal of Accounting and Economics (February): 91-112.
Collard, J. M. 2002. Is your company at risk? Strategic Finance (July): 37-39. (Recognizing early warning signs, e.g., excessive employee turnover, ineffective communication and incentives, unclear goals, declining client relationships, lack of new business, creating products in search of markets, and inaccurate, untimely and inappropriate reports).
Gao, H., H. Zhang and J. Zhang. 2018. Employee turnover likelihood and earnings management: Evidence from the inevitable disclosure doctrine. Review of Accounting Studies 23(4): 1424-1470.
Glebbeek, A. C. and E. H. Bax. 2004. Is high employee turnover really harmful? An empirical test using company records. The Academy of Management Journal 47(2): 277-286.
Hom, P. W. and A. J. Kinicki. 2001. Toward a greater understanding of how dissatisfaction drives employee turnover. The Academy of Management Journal 44(5): 975-987.
Krackhardt, D., J. McKenna, L. W. Porter and R. M. Steers. 1981. Supervisory behavior and employee turnover: A field experiment. The Academy of Management Journal 24(2): 249-259.
Lee, T. W., T. R. Mitchell, L. Wise and S. Fireman. 1996. An unfolding model of voluntary employee turnover. The Academy of Management Journal 39(1): 5-36.
Martin, T. N. Jr. 1979. A contextual model of employee turnover intentions. The Academy of Management Journal 22(2): 313-324.
Mowday, R. T. and D. G. Spencer. 1981. The influence of task and personality characteristics on employee turnover and absenteeism incidents. The Academy of Management Journal 24(3): 634-642.
Sheridan, J. E. and M. A. Abelson. 1983. Cusp catastrophe model of employee turnover. The Academy of Management Journal 26(3): 418-436.
Spencer, D. G. and R. M. Steers. 1980. The influence of personal factors and perceived work experiences on employee turnover and absenteeism. The Academy of Management Journal 23(3): 567-572.
Vecchio, R. P. 1985. Predicting employee turnover from leader-member exchange: A failure to replicate. The Academy of Management Journal 28(2): 478-485.
Waller, W. S. 1985. Self-selection and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 817-828.
Empowerment
Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.
Encumbrance
Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298.
Encyclopedias and Works Related to Various Types of Business Systems (Also see MAAW's Bookkeeping Bibliography)
Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company.
Clubb, C., Editor. 2006. The Blackwell Encyclopedia of Management, Accounting, Volume 1, 2nd edition. Wiley-Blackwell.
Moxey, E. P. Jr. 1911. Accounting Systems: A description of systems appropriate to different kinds of business. Alexander Hamilton Institute.
Moxey, E. P., H. D. Greeley, H. M. Jefferson and O. A. Grundman. 1913. Practical accounting methods: A description of systems appropriate to various kinds of business. Key.
National Society of Public Accountants. 1977. Portfolio of Accounting Systems for Small and Medium-Sized Businesses. Prentice-Hall.
National Society of Public Accountants. 1993. Portfolio of Accounting Systems for Small and Medium-Sized Businesses. Prentice-Hall.
Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.
Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.
Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited.
Vercio, A. 1993. What organization are you accounting for? Management Accounting (December): 39-42. (Discussion of three organization structures: product, function, and business process).
Energy (See MAAW's Energy Topic)
Engineering and Engineers
Lucki, M. 2011. 80 countries and counting: From Olympic stadiums to nuclear cleanups, CH2M Hill is as ubiquitous as it is anonymous. CFO (June): 36-38.
Mackey, J. T. and H. D. Brecht. 2010. Kenco Engineering Corporation: Strategy-driven costing and lean management. IMA Educational Case Journal 3(2): 1-10.
Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.
Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.
Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.
Engineering Components
Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.
Gietzmann, M. 1991. Implementation issues associated with the construction of an activity-based costing system in an engineering components manufacturer. Management Accounting Research (September): 189-199.
Enterprise Growth (See MAAW's Change Management Topic)
Mautz, R. K. 1950. Accounting for enterprise growth. The Accounting Review (January): 81-88.
Enterprise Resource Planning (See MAAW's ERP and EPM Topic)
Enterprise Risk Management (See MAAW's Change and Risk Management Topic)
Enterprise Systems and Theory (See MAAW's AISMIS Topic)
Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).
Davenport, T. H. 1998. Putting the enterprise into the enterprise system. Harvard Business Review (July-August): 121-131. (Summary).
Liu, A. Z., M. Pincus and S. X. Xu. 2023. Enterprise system implementation and cash flow volatility. Contemporary Accounting Research 40(3): 1937-1965.
Suojanen, W. W. 1958. Enterprise theory and corporate balance sheets. The Accounting Review (January): 56-65.
Entertainment (Also see Film Industry)
AICPA Committee on the Entertainment Industries. 1973. Accounting for Motion Picture Films. American Institute of Certified Public Accountants. Review by J. W. Pattillo.
Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).
Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.
Entity (See MAAW's Entity Theory Bibliography)
Entrepreneur and Entrepreneurship (See MAAW's Small Busines and Entrepreneurship Topic)
Environmental Costs (Also see Hazardous Waste and MAAW's Environmental Cost Topic)
Equipment Records
Hamilton, W. D. 1951. A contractor's equipment records. N.A.C.A. Bulletin (May): 1071-1078.
Equity (See MAAW's Equity Bibliography)
Equity Capital (See MAAW's Capital Topic)
ERP or Enterprise Resource Planning (See MAAW's ERP and EPM Topic)
ESOPS or Employee Stock Option Plans (See MAAW's Stock Options Bibliography)
Estates (See MAAW's Estates and Trusts Bibliography)
Ethics and Ethical Theory (See MAAW's Ethics Topic and Whistleblowing Topic)
Euro (Also see Foreign Currency)
Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.
EVA (See MAAW's EVA and Residual Income Topic)
Evolution of Management Accounting (See MAAW's History and Development Topic)
Evolution of Management Accounting Graphic
Exchange Rates
Baril, C. P., R. L. Benke Jr. and G. W. Buetow. 1996. Managing risk with derivatives. Management Accounting (October): 20-22, 24, 26-27. (Explanation of four types of financial derivatives (forwards, futures, options, and swaps) and how to use them to manage financial risk, i.e., the uncertainty associated with fluctuations in interest rates, currency exchange rates, and the prices of commodities and equities).
Clarke, F. L. 1977. A note on exchange rates, purchasing power parities and translation procedures. Abacus 13(1): 60-66.
Detzen, D. 2014. Inflation, exchange rates, and the conceptual framework: The FASB's debates from 1973 to 1984. Accounting Horizons (September): 673-694.
Mishler, M. D. 2017. Currency turmoil, price, and profit in global markets. How to manage the risks of volatile foreign currency exchange rates. Journal of Accountancy (March): 50-55.
Rivera, J. and K. Milani. 2020. Managing international operations in uncertain times: Foreign exchange rates, and interest rates can weigh heavily on accountants and financial executives in charge of budgeting for overseas subsidiaries. Strategic Finance (November): 24-31.
Scott, G. M. 1975. Currency exchange rates and accounting translation: A mis-marriage? Abacus 11(1): 58-70.
Upson, R. B. and J. Fisher. 1971. Sterling-dollar forward exchange rates. Abacus 7(2): 153-160.
Wray, L. R. 2015. Modern Money Theory: A Primer on Macroeconomics for Sovereign Monetary Systems 2nd Edition. Palgrave Macmillan. ("In a completely revised second edition, Senior Scholar L. Randall Wray presents the key principles of Modern Money Theory, exploring macro accounting, monetary and fiscal policy, currency regimes, and exchange rates in developed and developing nations. Wray examines how misunderstandings about the nature of money caused the recent global financial meltdown, and provides fresh ideas about how leaders should approach economic policy. This updated edition also includes new chapters on tax policies and inflation.")
Executive Compensation (See MAAW's Executive Compensation Bibliography)
Executive Information Systems (See MAAW's Executive Information Systems Topic)
Executors and Executorship
Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104.
Journal of Accountancy. 1925. Students Guide to Executorship Accounts. Journal of Accountancy (July): 74.
Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.
Executory Contracts
Birnberg, J. G. 1965. The reporting of executory contracts. The Accounting Review (October): 814-820.
Forsyth, T. B. and M. T. Dugan. 2006. Inconsistencies in U.S. GAAP: Accounting for executory contracts. Issues in Accounting Education (August): 291-295.
Expectancy Theory (See MAAW's Expectancy Theory Topic)
Expense and Expenses (See MAAW's Expense and Expenses Bibliography)
Experience Curves (See MAAW's Learning and Experience Curves Topic)
Experimental (See MAAW's Lab and Experimental Research Topic)
Expert Systems (See MAAW's Expert Systems and AI Topic)
Expert Witness
Angellotti, N. and D. L. Crumbley. 2004. Civil court procedures and their relevance to expert witnesses. Journal of Forensic Accounting (5): 411-420.
Bacon, C. F. 1905. The accountant as an expert witness. Journal of Accountancy (December): 99-105.
Birnbaum, G. L. and V. Cloar. 2014. Surviving on cross-exam: Tips for expert witnesses. Journal of Accountancy (October): 18.
Buckhoff, T. A. and M. H. Taylor. 2005. Case study of the role of the expert witness report in a legal dispute. Journal of Forensic Accounting 6(2): 367-388.
Colbert, J. L. 2006. Professional associations of expert witnesses. Journal of Forensic Accounting 7(1): 31-38. ("At least four organizations in the UK exclusively serve the interests of expert witnesses and attorneys. The four are: the Academy of Experts, the Chamber of Experts, the Expert Witness Institute, and the Society of Expert Witnesses").
Coller, M. and G. W. Harrison. 2001. Time value and the expert witness: Guidance from the tobacco litigation. Journal of Forensic Accounting (2): 145-160.
Crumbley, D. L. and W. E. Seago. 2003. Immunity from civil liability for the expert witness: Don't count on it. Journal of Forensic Accounting (4): 145-154.
Crumbley, D. L. and W. E. Seago. 2021. Do expert witnesses have immunity from civil or criminal liability? Journal of Forensic & Investigative Accounting 13(3): 466-477.
DiGabriele, J. A. 2011. An observation of differences in the transparent objectivity of forensic accounting expert witnesses. Journal of Forensic & Investigative Accounting 3(2): 390-416.
Gerstenberg, C. W. 1909. Legal department: The accountant as an expert witness. Journal of Accountancy (January): 248-250.
Laknani, S. 2019. The influence of expert witnesses on jurors' decision-making in an accounting context. Journal of Forensic & Investigative Accounting 11(1): 24-32.
McGlone, N. 2021. Expert witness in the field of forensic accounting. Journal of Forensic & Investigative Accounting 13(3): 460-465.
Peterson, B. K. and D. R. Barnhill. 2003. Accountants as expert witnesses: A primer on meeting Daubert challenges. Journal of Forensic Accounting (4): 113-126.
Ricchiute, D. N. 2004. Effects of an attorney's line of argument on accountants' expert witness testimony. The Accounting Review (January): 221-245.
Russell, K. A. 1985. So you want to be an expert witness. Management Accounting (March): 36-39, 72.
Sanchez, M. H. and J. Trewin. 2004. A forensic accountant as an expert witness in a criminal prosecution. Journal of Forensic Accounting (5): 231-236.
Thompson, D. K. 2012. White Collar Crime: Core Concepts for Consultants and Expert Witnesses. AICPA.
Export House
Shmerler, M. 1920. Accounting for an export house. Journal of Accountancy (August): 106-117.
Expropriation
Cascino, S. 2021. Discussion of: The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 83-85.
Chang, S. J. 2003. Ownership structure, expropriation, and performance of group-affiliated companies in Korea. The Academy of Management Journal 46(2): 238-253.
Hasan, I., I. Siraj, A. Tarazi and Q. Wu. 2021. The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 51-81.
Li, N. 2021. Do majority-of-minority shareholder voting rights reduce expropriation? Evidence from related party transactions. Journal of Accounting Research (September): 1385-1423.
Tinker, T. and D. Ghicas. 1993. Dishonored contracts: Accounting and the expropriation of employee pension wealth. Accounting, Organizations and Society 18(4): 361-380.
Extortion
Hughes, J. F. and L. Oats. 2007. King John's tax innovations - Extortion, resistance, and the establishment of the principle of taxation by consent. The Accounting Historians Journal 34(2): 75-107.
Neu, D. 2019. Accounting for extortion. Accounting, Organizations and Society (76): 50-63.
Extractive Industries (See also Energy, Coal Mines and Mining)
Baudot, L. and D. J. Cooper. 2022. Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector. Accounting, Organizations and Society (99): 101308.
Gray, S. J., N. Hellman and M. N. Ivanova. 2019. Extractive industries reporting: A review of accounting challenges and the research literature. Abacus 55(1): 42-91.
Extraordinary Items
Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68.
Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122.
Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526.
Gibbins, M. 1977. Classificatory smoothing of income with extraordinary items: Research implications. The Accounting Review (April): 516-524.
Gonedes, N. J. 1978. Corporate signaling, external accounting, and capital market equilibrium: Evidence on dividends, income, and extraordinary items. Journal of Accounting Research (Spring): 26-79.
Henry, T. F. and M. P. Holtzman. 2007. Extraordinary items share exclusive company. Journal of Accountancy (May): 80-83.
Hoyle, J. B., G. H. Paik and R. Shi. 2017. Extraordinary items - An elusive concept. The Accounting Historians Journal 44(2): 139-156.
Nichols, D. R. 1973. The effect of extraordinary items on predictions of earnings. Abacus 9(1): 81-92.
Stout, D. E., D. E. Wygal and J. J. Gorman. 1987. Accounting student perceptions of the nature and significance of extraordinary items data. Journal of Accounting Education 5(1): 13-25.
Wright, A. W. 1966. Periodic net income and extraordinary items. Management Accounting (May): 35-42.
Eye Tracking
Chen, Y., J. Jermias and T. Panggabean. 2016. The role of visual attention in the managerial judgment of balanced-scorecard performance evaluation: Insights from using an eye-tracking device. Journal of Accounting Research (March): 113-146.
Losbichler, H. and N. Michels-Kim. 2017. Eye tracking for better reports: How the Voestalpine Steel Division used this technology to improve the design of its reporting. Strategic Finance (October): 36-43.
Lynch, E. J. and L. M. Andiola. 2019. If eyes are the window to our soul, what role does eye-tracking play in accounting research? Behavioral Research In Accounting 31(2): 107-133.
Sirois, L., J. Bedard and P. Bera. 2018. The informational value of key audit matters in the auditor's report: Evidence from an eye-tracking study. Accounting Horizons (June): 141-162.
Fabian Revisionism
Oser, J. 1963. The Evolution of Economic Thought. Chapter 10: Marxism and Revisionism. Harcourt, Brace & World, Inc. (Summary).
Fabrics (Also see Cotton, Rayon, and Woolen)
Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.
Collins, J. C. 2010. Fortify your Facebook privacy settings. Journal of Accountancy (June): 42-46.
Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (January): 68-71. (Password-protecting Form 941; Count the words in a cell; What should organizations move to the cloud? Keyboard shortcuts for Facebook).
Collins, J. C. 2018. Technology Q & A. Journal of Accountancy (February): 68-73. (New features in Word 2016; Developing checklists in Word; Survey software: Facebook polling).
Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (July): 70-75. (Rounding time in Excel; A sensible tool for cleaning up hard disks (Windows 10 Storage sense app); Organizing files across multiple drives; Got too much data for your preferred drive? Here's what to do; How to change drive letters in Windows 10; Facebook expands number of voting options; a virtual physics lesson).
Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (October): 66-68, 70-71, 73. (Microsoft Excel: How to insert and image into a cell; Do this to download your Facebook data; Google hits grand 'jam' with innovative whiteboard; How to get a free home appraisal online (Zillow.com)).
Goler, L., J. Gale and A. Grant. 2016. Let's not kill performance evaluations yet: Facebook's experience shows why they can still be valuable. Harvard Business Review (November): 90-94.
Hagel, J. 2013. Saving face in the Facebook age. Journal of Accountancy (October): 22-23.
Kamenetz, A. 2009. Who needs Harvard? Free online courses, Wiki universities, Facebook-style tutoring networks - American higher education is being transformed by a cadre of web-savvy edupunks. Fast Company (September): 84-89. (Summary).
Langness, F., N. Schultz, G. DaPra and J. Bersin. 2017. Why Facebook is keeping performance review: Interaction. Harvard Business Review (January/February): 18.
Levine, M. L. and P. A. Feigin. 2014. Crowdfunding provisions under the new rule 506(c). The CPA Journal (June): 46-51. (Crowdfunding refers to using social media web sites (e.g., Facebook and LinkedIn) to raise small amounts of capital).
Malhotra, A., C. K. Malhotra and A. See. 2013. How to create brand engagement on Facebook. MIT Sloan Management Review (Winter): 18-20.
Maniora, J. and C. Pott. 2020. Does firms' dissemination of corporate social responsibility information through Facebook matter for corporate reputation? Journal of International Accounting Research 19(2): 167-196.
Rouis, S., M. Limayem, and E. Salchi-Sangari. 2011. Impact of Facebook usage on students' academic performance: Role of self-regulation and trust. Electronic Journal of Research in Educational Psychology 9(3): 961-994.
Segarra, M. 2013. Can Twitter avoid IPO blunders? When the social media darling goes public, it would do well to avoid the mistakes of Facebook and Groupon. CFO (September): 24-25.
Williams, M. 2017. "Numbers take us only so far". Facebook's global director of diversity explains why stats alone won't solve the problem of organizational bias. Harvard Business Review (November/December): 142-146.
Factoring
Pryor, C. R., N. C. Lynch and S. S. Gray. 2020. When factoring receivables can help SMEs improve cash flow. Journal of Accountancy (December): 32-36.
Weisel, J. A., N. Harm and C. F. Bradley. 2003. The cash factor. Strategic Finance (September): 29-33. (Factoring receivables).
Factory Burden (See MAAW's Overhead Related Topic)
Fair, County Fair, Worlds Fair
Ellis, J. C. 1952. Fair - Rain or shine. N.A.C.A. Bulletin (November): 376-384. (Accounting at the Heart of Illinois nine county fair).
McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.
Khaire, M. 2012. Book review: Negotiating Values in the Creative Industries: Fairs, Festivals, and Competitive Events by B. Moeran, J. S. Pederson. Administrative Science Quarterly 57(3): 541-544.
Fair Value (See MAAW's Fair Value Accounting Bibliography)
Fairey, Shepard
Shepard Fairey Political Posters and Billboards
Fallacy of Composition
Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).
Oser, J. 1963. The Evolution of Economic Thought. Chapter 12: The Rise of the Marginalist School. Harcourt, Brace & World, Inc. (Summary).
Family Firms (See MAAW's Small Business Section)
Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.
Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.
Farmers' Cooperatives
Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July): 254-262.
Farms (Also see Cattle)
Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School.
Deere & Company Staff. 2000. Farm and Ranch Business Management (Farm Business Management (Textbooks)). Deere Company.
Finlay, W. B. 1914. The income tax law and farm accounting methods. Journal of Accountancy (July): 47-51.
Henriques, D. A. 1971. Accounting for the acquisition of farm produce. Management Accounting (April): 27-30.
Hooks, J. and R. Stewart. 2011. Farmers, politics, and accounting: The history of standard values - An accounting convenience or political arithmetic? The Accounting Historians Journal 38(2): 47-74.
Hunter, J. 1913. Farm accounts. Journal of Accountancy (March): 166-173.
Jack, L. 2005. Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture. Management Accounting Research (March): 59-79.
Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.
Kellogg, L. B. and J. C. Gilson. 1958. A farm management utilizes flexible budgeting control. N.A.A. Bulletin (November): 19-34.
Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.
Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.
Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.
Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.
Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.
Mauldon, R. G., H. P. Scrapper and D. W. G. Treloar. 1968. A managerial accounting system for Australian agriculture. Abacus 4(1): 39-50.
Nanni, A. J. Jr., D. Pachamanova and J. Shanks. 2010. Even’ Star Organic Farm. IMA Educational Case Journal 3(3): 1-4.
Newman, E. D. 1921. Cattle costs. National Association of Cost Accountants Official Publications (April): 3-15.
Porporato, M. and N. Waweru. 2010. Argento Dairy Farm. IMA Educational Case Journal 3(1): 1-9.
Slepian, S. L. 1985. How a proposed accounting change threatened an industry. Management Accounting (November): 47-51. (Proposed change in accounting for growing crops in Hawaii).
Scovill, H. T. 1918. Farm Accounting. D. Appleton and Company.
Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.
Thomson, E. H. 1915. Farm cost accounting. Essential farm records and their interpretation. Journal of Accountancy (December): 401-420.
FASB (See MAAW's FASB Bibliography and MAAW's Financial Reporting Topic)
Fascism
Eley, G. 2023. Liberalism in Crisis: What is Fascism and Where Does it Come from? in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).
Rosenfeld, G. D. and J. Ward. 2023. Introduction to Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).
Weber, T. 2023. Anarchy and the State of Nature in Donald Trump's America and Adolf Hitler's Germany in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).
Specter, M. and V. Venkatasubramanian. 2023. "America First": Nationalism, Nativism, and the Fascism Question 1880-2020 in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Note).
Stanley, J. 2018. How Fascism Works: The Politics of Us and Them. Random House. (Summary).
Fayol's Theory of Management (See MAAW's Fayol's Theory Topic)
FBI
Wells, J. T. 1975. The accountant's role in the FBI. Management Accounting (April): 24-26.
Federal Government (Also see Government and MAAW's Nonprofit Topic)
Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353.
Denit, J. D. 1934. Budgeting and accounting for the Federal Government. N.A.C.A. Bulletin (February 15): 723-744.
Morse, E. H. Jr. 1967. Management accounting in the federal government. Management Accounting (February): 55-59.
Voegele, A. B. and C. H. Towns. 1939. Cost accounting for federal agencies. N.A.C.A. Bulletin (September 15): 93-99.
White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.
Federal Reserve (Also see MAAW's Banking Bibliography)
Anderson, S. W. 1924. The Federal Reserve System in its relation to inflation and deflation. Harvard Business Review (January): 201-206.
Beatty, A. 1996. Forum on experience in practice: Federal Reserve Bank. Accounting Horizons (September): 122-125.
Bullock, C. J., O. M. W. Sprague and W. B. Donham. 1923. Federal Reserve bank policy: The need of a definite statement. Harvard Business Review (January): 132-138.
Cavalluzzo, K. S., C. D. Ittner and D. F. Larcker. 1998. Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System. Journal of Accounting Research (Spring): 1-32.
Curtiss, F. H. 1922. Bank reserves under the Federal Reserve system. Harvard Business Review (October): 44-49.
Deming, W. E. 1993. The New Economics For Industry, Government & Education. Massachusetts Institute of Technology Center for Advanced Engineering Study. See Chapter 9 on tampering based on rule 2. (Summary).
Hamlin, C. S. 1916. The Federal Reserve Act. Journal of Accountancy (November): 329-337.
Harding, W. P. G. 1930. The Federal Reserve System in the light of changing banking conditions. Harvard Business Review (January): 147-151.
Harvard Business Review. 1925. Case studies in business: The discount policy of the Federal Reserve System. Harvard Business Review (January): 248-250.
Harvard Business Review. 1925. Review of Goldenweiser, E. A. The Federal Reserve System Operation. McGraw-Hill Book Company. Harvard Business Review (July): 507-509. (This book includes 339 pages, and sold for $3).
Hubbard, J. B. 1926. Recent developments in Federal Reserve policy. Harvard Business Review (October): 47-54.
Morgenstern, O. 1930. Developments in the Federal Reserve System. Harvard Business Review (October): 1-7.
Oakey, F. 1921. Auditing Federal Reserve Banks. Journal of Accountancy (November): 334-341.
Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See Chapter 19. (Summary).
Peple, C. A. 1916. Statements of borrowers from the viewpoint of the federal reserve bank. Journal of Accountancy (June): 410-413.
Richardson, A. P. 1917. The Federal Reserve Board and audits. Journal of Accountancy (June): 452-454.
Snyder, F. D. 1915. Federal Reserve banks and reserve agent. Journal of Accountancy (July): 28-33.
Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. See Chapter 7. (Summary).
Warburg, P. M. 1923. The Federal Reserve Banks and the open market for acceptances. Harvard Business Review (April): 257-268.
Feedback Systems
Grasser, R. A., M. Majerczyk, M. Staehle and D. Yang. 2021. The benefits of deliberative involvement in the design of incomplete feedback systems. Contemporary Accounting Research 38(3): 2351-2375.
Feed Company
Gerber, J. W. 1960. Cost control in a large feed company. N.A.A. Bulletin (February): 61-68.
FEMA - Federal Emergency Management Agency
Moline, J., J. Goentzel and E. Gralla. 2019. Approaches for locating and staffing FEMA's disaster recovery centers. Decision Sciences 50(5): 917-947.
Feminist (See MAAW's Gender and Feminist Topic)
Fertilizer Manufacturing
Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.
Kreuze, J. 2009. Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal 2(3): 1-5.
FICA (See MAAW's Payroll Bibliography)
Fiduciary (Also see Trust Accounting)
AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.
Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.
Geller, S. M. 2015. ERISA imposes fiduciary liability upon directors and officers. The CPA Journal (November): 62-63. (Employee Retirement Income Security Act).
Geller, S. M. 2015. The intelligent plan fiduciary. The CPA Journal (September): 62-63.
Geller, S. M. 2017. Plan governance protects CFOs and HR managers from fiduciary liability. The CPA Journal (December): 70-71.
Geller, S. M. 2017. Retaining a fiduciary investment advisor: Employers need up-front information, not belated explanation. The CPA Journal (May): 72-73.
Gunther, S. P. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 21.
Gunther, S. P. 2017. Independent auditors are not fiduciaries. The CPA Journal (June): 22.
Love, V. J. and R. H. Kravitz. 2017. Continuing the discussion on the meaning of 'fiduciary'. The CPA Journal (December): 20-21.
Mazzola, D. G. 2013. A universal fiduciary standard. The CPA Journal (September): 10-13.
O'Brien, L. 2004. How to restore the fiduciary relationship: An interview with Eliot Spitzer. Harvard Business Review (May): 70-77.
Paine, L., R. Deshpande, J. D. Margolis and K. E. Bettcher. 2005. Up to code: Does your company's conduct meet world-class standards? Harvard Business Review (December): 122-133. (The GBS Codex includes: The fiduciary principle, the property principle, the reliability principle, the transparency principle, the dignity principle, the fairness principle, the citizenship principle, and the responsiveness principle).
Primoff, W. 2012. Fiduciary financial management in nonprofit organizations. The CPA Journal (November): 48-52.
Scarinci, C. 2017. How to prepare for the annual review of your employee retirement plan: Scrutinize these key areas to reduce the risk of errors, misunderstandings, or breaches of fiduciary duty. Journal of Accountancy (November): 30-33.
Schreiber, S. P. 2014. Final rules on fiduciary fees keep "unbundling" requirement. Journal of Accountancy (August): 72-73.
Shell, G. R. 2001. When is it legal to trade on inside information? MIT Sloan Management Review (Fall): 89-90. (It is illegal when: 1. a security is bought or sold, 2. the trade is prompted by the possession of material, non public information, 3. the defendant, whether a trader or tipper, knows that the information he or she is dealing with is hot property, and 4. the insider is breaching a fiduciary duty owed to his or her corporation when they trade on or tip confidential corporate information. Insiders are employees, or anyone connected with the company or family member of anyone connected such as a lawyer, accountant, consultant etc.).
Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.
Sterna, S. and J. Wolfe. 2017. The Department of Labor's new fiduciary standard: Questions for CPAs. The CPA Journal (March): 6-7.
Field Studies (See MAAW's Field Studies Topic)
FIFO (See MAAW's Inventory Topic)
Film Industry (Also see Entertainment, and Motion Pictures)
Bengel, R. and B. Ikawa. 1997. Where's the profit? Management Accounting (January): 40, 42-44, 46-47. (Related to the film industry and their calculation of net profit participation).
Blankley, J. M. 1953. A picture of motion picture making and costs. N.A.C.A. Bulletin (July): 1387-1411.
Daniels, B., et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.
Donaldson, W. R. 1923. Cost accounting in the production of motion pictures. National Association of Cost Accountants Official Publications (December 1): 3-22.
Final-five Voting Model or Ranked Choice Voting
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. (Summary).
Finance Companies
Comiskey, E. E. and F. A. Mlynarczyk. 1968. Recognition of income by finance companies. The Accounting Review (April): 248-256.
Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801.
Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.
Finance Subsidiaries
Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.
Financial Analysis (See Financial Ratios)
Bierman, H. Jr. 1992. Proportionate consolidation and financial analysis. Accounting Horizons (December): 5-17.
Bragg, S. M. 2000. Financial Analysis: A Controller's Guide. John Wiley & Sons.
Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.
COST-U-LESS, INC.: International Competitive Benchmarks and Financial Analysis. 2000. ICON Group International Inc.
Crandell, J. C. 1936. Ratios available for financial analysis. N.A.C.A. Bulletin (August 1): 1349-1382.
DENCOR ENERGY COST CONTROLS, INC.: International Competitive Benchmarks and Financial Analysis. 2000. ICON Group International Inc.
Estes, J., R. S. Savich and M. Ivanova. 2007. Tools for financial analysis. Journal of Accountancy (November): 70-73.
Getzelman, J. C. 1975. Financial analysis in an inflationary environment. Management Accounting (March): 31-35.
Guimaraes, T. and W. E. Paxton. 1984. Impact of financial analysis methods on project selection. Journal of Systems Management (February): 18-24.
Gujarathi, M. R. 2019. Diamond Foods, Inc.: A comprehensive case in financial analysis and valuation. Issues in Accounting Education (February): 13-33.
Hofstedt, T. R. 1972. Some behavioral parameters of financial analysis. The Accounting Review (October): 679-692.
Jablonsky, S. F. and N. P. Barsky. 2001. The Manager's Guide to Financial Analysis. John Wiley & Sons.
Jennings, J. P. and E. G. Henry. 2008. Safety Products, Inc.: A case in financial analysis of a failing company. Journal of Accounting Education 26(1): 34-53.
Jervis, K. J., G. M. Goldberg and A. C. Cutting. 2012. Rights, needs, and equality of opportunity of health care: A financial analysis of morality. Accounting and the Public Interest (12): 62-86.
Kamp, B. 2002. Earnings quality assessment by a sell-side financial analysis. Issues in Accounting Education (November): 361-368.
Kessler, L. and R. H. Ashton. 1981. Feedback and prediction achievement in financial analysis. Journal of Accounting Research (Spring): 146-162.
Mayes, T. R. and T. M. Shank. 2004. Financial Analysis With Microsoft Excel, 3e. South-Western Educational Publishing.
National Association of Accountants. 1967. Digest of NAA research report no. 43 - Financial analysis to guide capital expenditure decisions. Management Accounting (September): 18-20.
Ortner, J. L. 1965. Financial analysis in the mid-sixties. N.A.A. Bulletin (August): 25-30.
Spiech, S. 2008. Making more time for effective financial analysis. Strategic Finance (June): 44-49.
Thomas, A. L. 1975. The allocation fallacy and financial analysis. Financial Analysts Journal (Septermer-October): 37-41.
U.S. Environmental Protection Agency. 1992. Total Cost Assessment: Accelerating Industrial Pollution Prevention Through Innovative Project Financial Analysis with Applications to the Pulp and Paper Industry. Washington, D.C.: Office of Pollution Prevention and Toxics.
Financial Institutions (See MAAW's Banking Bibliography)
Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.
Financial Instruments
Abdel-Khalik, A. R. 2019. Failing faithful representations of financial statements: Issues in reporting financial instruments. Abacus 55(4): 676-708.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to the FASB exposure draft Disclosure about derivative instruments and fair value of financial instruments. Accounting Horizons (March): 92-95.
Bhat, G. and S. G. Ryan. 2015. The impact of risk modeling on the market perception of banks' estimated fair value gains and losses for financial instruments. Accounting, Organizations and Society (46): 81-95.
Blankespoor, E., T. J. Linsmeier, K. R. Petroni and C. Shakespeare. 2013. Fair value accounting for financial instruments: Does it improve the association between bank leverage and credit risk? The Accounting Review (July): 1143-1177.
Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.
Branson, B. C. and D. P. Pagach. 1998. Instructional case: Understanding innovative financial instruments. Issues in Accounting Education (February): 203-210.
Chalmers, K. and J. M. Godfrey. 2004. Reputation costs: The impetus for voluntary derivative financial instruments reporting. Accounting, Organizations and Society 29(2): 95-125.
Chatham, M. D., R. K. Larson and A. Vietze. 2010. Issues affecting the development of an international accounting standard on financial instruments. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 97-107.
Hodder, L. D. 2014. Book review: Financial Reporting for Financial Instruments by Stephen G. Ryan. The Accounting Review (January): 409-411.
Hopkins, P. E. 1996. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 33-50.
Hopkins, P. E., C. A. Botosan, M. T. Bradshaw, C. M. Callahan, J. Ciesielski, D. B. Farber, M. Kohlbeck, L. Hodder, R. J. Laux, T. L. Stober, P. C. Stocken and T. L. Yohn. 2009. Response to the FASB's preliminary views on financial instruments with the characteristics of equity. Accounting Horizons (March): 85-100.
Institute of Management Accountants. 1990. Understanding Financial Instruments. Institute of Management Accountants.
King, T. E., A. K. Ortegren and R. M. King. 1990. A reassessment of the allocation of convertible debt proceeds and the implications for other hybrid financial instruments. Accounting Horizons (September): 10-19.
Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.
Koonce, L., K. K. Nelson and C. M. Shakespeare. 2011. Judging the relevance of fair value for financial instruments. The Accounting Review (November): 2075-2098.
Koonce, L., M. G. Lipe and M. L. McAnally. 2005. Judging the risk of financial instruments: Problems and potential remedies. The Accounting Review (July): 871-895.
Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.
Linsmeier, T. J. 2011. Financial reporting and financial crises: The case for measuring financial instruments at fair value in financial statements. Accounting Horizons (June): 409-417.
Linsmeier, T. J., J. Gribble, R. G. Jennings, M. H. Long, S. H. Penman, K. R. Petroni, D. Shores, J. H. Smith and T. D. Warfield. 1997. AAA's Financial Accounting Standards committee response to FASB discussion documents: Response to the FASB exposure draft, "Proposed statement of financial accounting standards - Accounting for derivatives and similar financial instruments and for hedging activities". Accounting Horizons (March): 157-163.
Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to FASB: Response to a discussion paper issued by the IASC/CICA steering committee on financial instruments, "Accounting for financial assets and financial liabilities". Accounting Horizons (March): 90-97.
Mishler, M. D. 2019. CECL isn't just for banks anymore: Revised financial instruments standards that impact all industries and apply to a broad range of financial assets have begun to take effect. Journal of Accountancy (November): 28-34.
Rollins, T. P., D. E. Stout and D. J. O'Mara. 1990. The new financial instruments. Management Accounting (March): 35-41. (STRIPS, swaps, TIGRS and ZEBRAS).
Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee: Evaluation of the FASB's proposed accounting for financial instruments with characteristics of liabilities, equity, or both. Accounting Horizons (December): 387-400.
Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on hedge accounting and accounting for transfers of financial instruments. Accounting Horizons (March): 81-93.
Ryan, S. G., R. H. Herz, T. E. Iannaconni, L. A. Maines, K. Palepu, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Reporting fair value interest and value changes on financial instruments. Accounting Horizons (September): 259-267.
Sandretto, S. 1993. Controlling financial instruments. Management Accounting (May): 55-61. (Survey related control of CATS, TIGRS and LYONS).
Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.
The CPA Journal. 2011. Accounting for financial instruments: A status report.The CPA Journal (August): 28-30.
The CPA Journal. 2013. The Big Three convergence projects: Revenue recognition, leases, and financial instruments. The CPA Journal (July): 20-25.
The CPA Journal. 2015. Discovering simple truths in a complex world of financial reporting: Views on the current state of the profession. The CPA Journal (July): 20-49. (Topics include: How to recognize revenue 32-35, J. R. Doty keynote address 36-41, Current developments 42-45, and Leases and financial instruments 46-49).
The CPA Journal. 2016. Financial instruments where are we? The CPA Journal (July): 52-55.
Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value. Accounting Horizons (December): 501-508.
Weygandt, J. J., M. E. Barth, W. A. Collins, G. M. Crooch, T. J. Frecka, E. A. Imhoff, Jr. C. L. McDonald, L. Revsine and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Recognition and measurement of financial instruments. Accounting Horizons (September): 95-104.
Young, J. J. 1996. Institutional thinking: The case of financial instruments. Accounting, Organizations and Society 21(5): 487-512.
Financial Leverage
Brigham, E. F. and T. C. Tapley. Financial leverage and the use of the net present value investment criterion: A reexamination. Financial Management (Summer): 48.
Dhaliwal, D. S. 1986. Measurement of financial leverage in the presence of unfunded pension obligations. The Accounting Review (October): 651-661.
Dhaliwal, D. S., K. J. Lee and N. L. Fargher. 1991. The association between unexpected earnings and abnormal security returns in the presence of financial leverage. Contemporary Accounting Research 8(1): 20-41.
Li, M. L. and N. R. Hwang. 2011. Effects of firm size, financial leverage and R&D expenditures on firm earnings: An analysis using quantile regression approach. Abacus 47(2): 182-204.
Lin, N. and X. Wen. 2023. Financial leverage, information quality, and efficiency. Contemporary Accounting Research 40(2): 1082-1106.
Luoma, G. A. and E. A. Spiller Jr. 2002. Financial accounting return on investment and financial leverage. Journal of Accounting Education 20(2): 131-138.
Manes, R. P. and T. F. Schaefer. 1986. Relating financial leverage to annual report ratios. Issues in Accounting Education (Fall): 261-267.
Melnyk, Z. L. 1970. Cost of capital as a function of financial leverage. Decision Sciences 1(3-4): 327-356.
Westwick, C. A. 1966. A graphical treatment of gearing. Journal of Accounting Research (Autumn): 239-244. (Gearing is financial leverage).
Financial Planning (See MAAW's Financial Planning Bibliography)
Financial Ratios (See MAAW's Ratios Bibliography)
Financial Reporting (See MAAW's Financial Reporting Topic)
Financial Services (Also see Banks, and Financial Institutions)
Berry, A., E. Loughton and D. Otley. 1991. Control in a financial services company (RIF): A case study. Management Accounting Research (June): 109-139.
Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.
Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.
Hogan, W. P. 1995. Market value accounting in the financial services sector. Abacus 31(1): 31-44.
Financial Statements (See MAAW's Balance Sheet, Income Statement, and Funds Statement Bibliographies)
Fire Losses
Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (April): 442-449.
Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (July): 166-173.
Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (December): 122-132.
Fish and Fisherman
Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.
Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.
Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.
White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.
Fixed Assets (See MAAW's Assets Bibliography)
Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.
Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.
Gore, R. A. and P. J. Herz. 2010. Snowy Ridge Ski Resort: Fair value measurement and the impairment of long-term assets. Issues in Accounting Education (February): 59-70.
Grady, P. 1950. Accounting for fixed assets and their amortization. The Accounting Review (January): 3-19.
Harper, G. G. 1961. Accounting for fixed assets - A case study. N.A.A. Bulletin (March): 47-52.
Harvard Business Review. 1926. Case studies in business: Accounting for appreciation of fixed assets. Harvard Business Review (April): 357-361.
Harvard Business Review. 1929. Case studies in business: The accounting disposition of an increase in assets caused by revaluation. Harvard Business Review (July): 467-473.
Hirsch, A. J. 1964. Accounting for fixed assets: A new perspective. The Accounting Review (October): 972-978.
Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.
Judd, F. 1953. Fixed asset procedures of a tobacco manufacturer. N.A.C.A. Bulletin (January): 678-685.
Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.
National Association of Accountants. 1974. Fixed asset accounting: The allocation of costs. Management Accounting (January): 43-49.
Peterson, R. H. 1994. Accounting for Fixed Assets. John Wiley & Sons.
Prickett, A. L. 1929. Fixed property records - Their forms and uses. N.A.C.A. Bulletin (October 15).
Selogie, T. A. 1941. A case study of accounting for fixed assets. N.A.C.A. Bulletin (October 15): 221-232.
Stempf, V. H. 1938. Accounting for fixed assets. N.A.C.A. Bulletin (April 15): 935-949.
The Accounting Review. 1940. Akron Brass Manufacturing Company, Inc.: Reorganization; appreciation of fixed assets; parent and unprofitable subsidiary. The Accounting Review (September): 400-406.
The Accounting Review. 1940. Gimbel Brothers, Inc.: Appreciation of fixed assets; earnings of subsidiaries; retail store accounts. The Accounting Review (September): 406-412.
Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).
Young, W. M. Jr. 1961. Toward variable-base fixed asset accounting. N.A.A. Bulletin (April): 23-30.
Fleet Administration
Westberg, L. A. 1957. Accounting applied to fleet administration. N.A.A. Bulletin (August): 1547-1556.
Flexible Budget (See MAAW's Budgeting Topic, Standard Costing Topic, and Variance Analysis Topic)
Flexible Entity
Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122.
Flexible Manufacturing (See MAAW's Flexible Manufacturing Topic)
Florida Real Estate Boom
Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73.
Flour Merchants
Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.
Flour Mills
Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.
Gardner, M. D. 1950. Grade costs in wood flour manufacturing. N.A.C.A. Bulletin (November): 309-316.
Linnenkohl, K. E. 1949. Daily report basis for planning and control in the flour milling industry. N.A.C.A. Bulletin (February 15): 721-728.
Logue, R. P. 1941. Matching costs with revenues in the flour-milling industry. The Accounting Review (June): 196-206.
McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.
McKibbin, R. C. 1947. Valuing flour mill inventories. N.A.C.A. Bulletin (May 1): 1076-1085.
Narlian, C. A. H. 1922. Flour milling costs. National Association of Cost Accountants Official Publications (May 1): 3-12.
Taylor, J. B. 1927. Some phases of North Dakota's experiment in flour mill operation. The Accounting Review (June): 129-139.
Food Preserving
Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.
Food Processing
Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.
Axelsson, D., M. Fogelkvist and B. M. Cunningham. 2012. Product costing at Fine Foods: Is it a symptom or the problem? Strategic Finance (August): 47-52.
Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).
Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.
Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.
Hamel, G. 2011. First, let's fire all the managers: Morning Star, a leading food processor, demonstrates how to create an organization that combines managerial discipline and market-centric flexibility - without bosses, titles, or promotions. Harvard Business Review (December): 48-60.
Lyons, B. and A. Gumbus. 2004. How Unilever HPC-NA sold its employees on the balanced scorecard. Strategic Finance (April): 40-44.
Mayhew, W. E. 1947. Cost accounting for food processors. N.A.C.A. Bulletin (February 1): 647-668.
McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.
Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.
Nguyen, H. and G. Spraakman. 2011. Impcorp Foods. IMA Educational Case Journal 4(3): 1-5.
Pforsich, H., B. K. P. Kramer and G. R. Just. 2008. Establishing an internal audit department: The case of the Schwan Food Company. Global Perspectives on Accounting Education (5): 1-16.
Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.
Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.
Taggart, H. F. 1939. The Standard Brands case. N.A.C.A. Bulletin (October 15): 195-262.
Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.
Tucker, J. J. III. 1983. The economic activity of a grain mill located in Bald Eagle Valley, Pennsylvania 1868 t0 1872. The Accounting Historians Journal 10(1): 111-117.
Wang, G., Z. Gao and T. W. Lin. 2010. Using ABC to improve the logistics value chain in a Chinese food product company. Cost Management (January/February): 39-46.
Food Service (Also see Restaurants)
Davis, C. E. and E. B. Davis. 2003. Garden Patch Foods: Analyzing the purchasing-through-payables process. Issues in Accounting Education (November): 369-383.
Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.
Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473.
Football
Baxter, J., M. Carlsson-Wall, W. F. Chua and K. Kraus. 2019. Accounting and passionate interests: The case of a Swedish football club. Accounting, Organizations and Society (74): 21-40.
Brezina, M., R. J. Casey, J. H. Grenier and A. B. Reffett. 2012. The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations. Journal of Accounting Education 30(2): 233-247.
Carlsson-Wall, M., K. Kraus and M. Messner. 2016. Performance measurement systems and the enactment of different institutional logics: Insights from a football organization. Management Accounting Research (September): 45-61.
Cooper, C. and Y. Joyce. 2013. Insolvency practice in the field of football. Accounting, Organizations and Society 38(2): 108-129.
Elberse, A. and A. Ferguson. 2013. Ferguson's formula. Harvard Business Review (October): 116-126. (Management of Manchester United, the English football soccer club).
Janin, F. 2017. When being a partner means more: The external role of football club management accountants. Management Accounting Research (June): 5-19.
Lee, C. and U. Rackliffe. 2019. Football stadium: A diamond in the rough? IMA Educational Case Journal 12(2): 1-10.
Martin, J. R. Not dated. NCAA Division I FBS Football Rankings Final AP Polls 1939-2021.
Means, E. H. 1968. More on football strategy. Management Science (October): B15-B16.
Ries, R. 2015. Reflections on the National Football League. The CPA Journal (June): 15.
Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.
Footware (Also see Shoes)
Cullen, J. F. 1932. An approach to the problem of cost finding in the marketing of rubber footware. N.A.C.A. Bulletin (March 15): 929-943.
Ford Motor Company
Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.
Becker, D., M. Orwig and A. Pernsteiner. 2015. Symbolic versus substantive regulatory disclosure requirements: The case of Ford Motor Company in the early 1900s. The Accounting Historians Journal 42(2): 35-61.
Clark, J. H. 1966. Financial control of Ford manufacturing plants. Management Accounting (December): 10-15.
Flesher, D. L., G. J. Previts and S. R. Moehrle. 2014. A profile of Ernest R. Breech: Pioneer financial executive and Chairman of the Board of Ford Motor Company. The CPA Journal (June): 6-8. (Ernest R. Breech 1897-1978).
Gabor, A. 1990. The Man Who Discovered Quality: How W. Edwards Deming Brought the Quality Revolution to America - The Stories of Ford, Xerox, and GM. Random House.
Jardim, A. 1970. The First Henry Ford: A Study in Personality and Business Leadership. The MIT Press. Review by C. M. Gudger.
Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. The Free Press. (Summary and additional Graphics and Notes).
Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14. (Summary).
Kennon, W. 1959. Inventory control and horse kicks. N.A.A. Bulletin (January): 11-19. (Optimum amounts and locations of Ford service parts are determined by a theory developed to predict the number of soldiers fatally kicked by horses in the Prussian Army in 1898).
Kim, W. C. and R. Mauborgne. 2004. Blue ocean strategy. Harvard Business Review (October): 76-84. (Summary).
Kulesza, C. S. 2000. If Henry Ford knew then what we know now... Journal of Cost Management (September/October): 19-20.
Leibs, S. 2010. Eat my dust: Ford's Lewis Booth on cash flow, corporate culture, and the competitive spirit. CFO (January/February): 42-47.
Martin, J. R. Not dated. Profit Beyond Measure graphics and notes. Management And Accounting Web. JohnsonBromsGraphicsNotes.htm
Mueller-Merbach, H. 1966. An improved starting algorithm for the Ford-Fulkerson approach to the transportation problem. Management Science (September): 97-104.
Nelson, H. G. 1961. Impact and validity of the Ford and Carnegie reports on business education. The Accounting Review (April): 179-185.
Scherkenbach, W. W. 1985. Performance appraisal and quality: Ford's new philosophy. Quality Progress (April): 40-46.
Shafer, J. E. 1928. The Ford stores - A new departure in retailing. Harvard Business Review (April): 313-321.
The Accounting Review. 1961. Report of the Committee on the Study of the Ford and Carnegie Foundation Reports. The Accounting Review (April): 191-196.
Werntz, W. W. 1961. Accounting education and the Ford and Carnegie reports. The Accounting Review (April): 186-190.
Whittred, G. and K. R. Ferris. 1995. Instructional case: The impact of SFAS No. 94 on Ford Motor Company. Issues in Accounting Education (Fall): 331-350.
Werntz, W. W. 1961. Accounting education and the Ford and Carnegie reports. The Accounting Review (April): 186-190.
Forecasting - (See MAAW's Forecast and Forecasting Bibliography)
Foreign Business and Subsidiary (See Subsidiary)
Chambers, R. J. 1983. Accounting for foreign business. Abacus 19(1): 14-28.
Gaumnitz, C. B. 1997. Instructional case: Foreign Subsidiary: Conversion to U.S. GAAP, translation to U.S. dollars and consolidation. Issues in Accounting Education (Spring): 141-160.
Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues in Accounting Education (May): 233-245.
Haka, S. F., B. A. Lamberton and H. M. Sollenberger. 1994. International subsidiary performance evaluation: The case of the Ameripill Company. Issues in Accounting Education (Spring): 168-190.
Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.
Foreign Corrupt Practices Act
Baranek, D. and M. Sanchez. 2022. Fresenius Medical Care: A case study of the FCPA. Journal of Forensic & Investigative Accounting 14(1): 167-176. (FCPA refers to the Foreign Corrupt Practices Act).
Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the Foreign Corrupt Practices Act. Management Accounting (June): 43-45, 49.
Billings, B. A., D. L. Crumbley and C. L. Knott. 2022. How to avoid inadvertently violating the Foreign Corrupt Practices Act abroad. Journal of Forensic & Investigative Accounting 14(1): 63-73.
Chang, J. 2019. CEO/CFO resignations and the market's reaction to violations of the Foreign Corruption Practices Act. Journal of International Accounting Research 18(1): 27-46.
Colon, R. 2015. Independent auditors' responsibilities for violations of anti-bribery provisions under the U.S. Foreign Corrupt Practices Act: Auditing for bribes. Journal of Forensic & Investigative Accounting 7(2): 46-62.
Golick, L. M., E. A. Janko and S. A. Yetmar. 2018. The Foreign Corrupt Practices Act and internal controls. Management Accounting Quarterly (Fall): 12-17.
Lehmann, C. M. 2017. A teaching case using the elements of the Foreign Corrupt Practices Act (FCPA). Journal of Forensic & Investigative Accounting 9(3): 903-918.
Lin, Y., M. A. Cefaratti, C. Lee and H. Huang. 2018. Internal control material weaknesses and Foreign Corrupt Practices Act violations. Journal of Forensic Accounting Research 3(1): A80-A104.
Maher, M. W. 1981. 1980 Competitive manuscript award: The impact of regulation on controls: Firms' response to the Foreign Corrupt Practices Act. The Accounting Review (October): 751-770.
Marks, J. T. 2011. Thirteen steps to FCPA compliance. The CPA Journal (July): 11-13. (Foreign Corrupt Practices Act 1977).
McQueary, G. M. II and M. P. Risdon. 1979. How we comply with the Foreign Corrupt Practices Act. Management Accounting (November): 39-43.
Olczak, W. 2021. The foreign corrupt practices act: How investors respond when violation severity and corresponding penalty (mis)match. Advances in Accounting: Incorporating Advances in International Accounting (54): 100546.
Weirich, T. R. and S. A. Harrast. 2011. The next great Fed crackdown. Strategic Finance (December): 41-47. (Stepped up enforcement of the Foreign Corrupt Practices Act).
Weishi, J. 2020. Kicking back against kickbacks. Emerging enforcement trends for violations of the U.S. Foreign Corrupt Practices Act (FCPA) have important implications for future compliance, both in the United States and around the world. Strategic Finance (April): 24-31.
Zeske, B. and M. D. Akers. 2012. The Foreign Corrupt Practices Act: An examination of cases and enforcement actions. The CPA Journal (February): 60-65.
Foreign Currency
Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.
Kubin, K. W. 1975. Accounting for foreign currency translation: Current problems in historical perspective. The Accounting Historians Journal 2(1-4): 11-16.
Parker, R. H. 1970. Principles and practice in translating foreign currencies: An essay in comparative accounting. Abacus 6(2): 144-153.
Sorensen, S. M., Z. Xu and D. L. Kyle. 2012. Currency translation's effects on reported earnings and equity: An instructional case. Issues in Accounting Education (August): 837-854.
Foreign Exchange
Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57.
Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.
Bakay, A. and M. Moqbel. 2012. Explaining the accounting disclosure index of stock exchanges by foreign exchange market activity. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 293-297.
Cerf, D. C. and F. J. Elmy. 1998. Accounting for derivatives: The case of a currency rate swap used to hedge foreign exchange rate exposure. Issues in Accounting Education (November): 931-955.
De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407.
DeCristofaro, J. 2008. Remember foreign exchange fluctuations when reporting and analyzing operating results. The CPA Journal (January): 32-34.
Deng, Z. 2020. Foreign exchange risk, hedging, and tax-motivated outbound income shifting. Journal of Accounting Research (September): 953-987.
Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.
Feskoe, G. 1980. Reducing currency risks in a volatile foreign exchange market. Management Accounting (September): 19-24.
Finney, H. A. 1921. Foreign exchange. Journal of Accountancy (June): 451-466.
Frey, K. M. 1977. Management of foreign exchange risk with forward contracts. Management Accounting (March): 45-48.
Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285.
Furlong, W. L. 1966. Minimizing foreign exchange losses. The Accounting Review (April): 244-252.
Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.
Griffin, P. A. 1982. Foreign exchange gains and losses: Impact on reported earnings. Abacus 18(1): 50-69.
Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.
Hughes, J., J. Liu and M. Zhang. 2004. Valuation and accounting for inflation and foreign exchange. Journal of Accounting Research (September): 731-754.
King, A. M. 1968. The choice of a foreign exchange rate. Management Accounting (April): 11-13.
King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.
Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.
Rivera, J. and K. Milani. 2020. Managing international operations in uncertain times: Foreign exchange rates, and interest rates can weigh heavily on accountants and financial executives in charge of budgeting for overseas subsidiaries. Strategic Finance (November): 24-31.
Roberts, G. E. 1920. Foreign exchange. Journal of Accountancy (May): 321-334.
Russell, W. 2000. When seconds matter. Strategic Finance (May): 62-66. (Reducing the time required for consolidations, annual audits, and foreign exchange calculations).
Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381.
Schmitz, M. N. 1976. Taxation of foreign exchange gains and losses. Management Accounting (July): 49-51.
Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760.
Watt, G. C. 1965. Unrealized foreign exchange gains arising from funds borrowed in local currency. N.A.A. Bulletin (February): 3-11.
Watt, G. C. 1968. Unrealized foreign exchange gains and losses. Management Accounting (April): 31-38.
Whitman, A. H. 1924. Foreign exchange accounting. Harvard Business Review (July): 465-472.
Wong, M. H. F. 2000. The association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms. Journal of Accounting Research (Autumn): 387-417.
Foreign Income (See MAAW's Income and Income Statements Bibliography)
Forensic Accounting (See MAAW's Auditing and Forensic Accounting Topic)
Forest Products
Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.
Berkman, H. and M. E. Bradbury. 1998. Instructional case: Evergreen Forests Limited. Issues in Accounting Education (November): 869-882.
Budge, B. P. and J. L. Jones. 1977. A management accounting system for contract loggers. Management Accounting (October): 34-36.
Carson, A. J. 1925. Cost accounting in the lumber industry. National Association of Cost Accountants Official Publications (July 15): 3-24.
Currie, J. D. 1924. Cost accounting for logging operations. Journal of Accountancy (April): 312-313.
Johnson, H. T. and D. A. Loewe. 1987. How Weyerhaeuser manages corporate overhead costs. Management Accounting (August): 20-26.
Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).
Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193.
Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.
Forfeited Deposits
Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.
Forge
Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.
Fossil Fuel
İşlegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.
Foundries
Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.
Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.
Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.
Atwater, A. M. 1950. Control of foundry scrap. N.A.C.A. Bulletin (December): 417-422.
Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.
Barrett, A. H. 1920. Cost accounting for brass and bronze foundries. National Association of Cost Accountants Official Publications (October): 3-21.
Brooke, W. 1951. Production control in a small foundry. N.A.C.A. Bulletin (April): 956-960.
Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.
Esling, P. J. 1948. Bases of cost distribution in a malleable and gray iron foundry. N.A.C.A. Bulletin (March 15): 853-858.
Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.
Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.
Grover, A. E. 1928. Foundry costs. N.A.C.A. Bulletin (August 1).
Jordan, J. P. 1920. Foundry costs. National Association of Cost Accountants Official Publications (September): 3-15 and Managerial uses of foundry costs. A3-A13.
Jordan, J. P. 1920. Managerial uses of foundry costs. National Association of Cost Accountants Official Publications (December).Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.
Machinery Bldrs. Soc. 1924. A foundry cost system. National Association of Cost Accountants Official Publications (May 15): 3-14.
Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.
Noble, T. B. 1957. Raw material cost control in a gray iron foundry. N.A.A. Bulletin (September): 45-54.
Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.
Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).
Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.
Sears, J. H. 1955. Comparable "fringe" cost figures for foundries. N.A.C.A. Bulletin (February): 823-830.
Sinnett, A. C. 1953. The foundry problem: Costs for pricing. N.A.C.A. Bulletin (July): 1443-1448.
Sinnett, A. C. 1959. Practical cost concepts for small and medium-sized foundries. N.A.A. Bulletin (September): 41-48.
Squier, R. H. 1964. Foundry costing utilizing direct costs. N.A.A. Bulletin (February): 49-56.
Stocker, R. W. 1957. Production control system for a gray iron foundry. N.A.A. Bulletin (September): 63-67.
Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.
Thomas, E. W. 1960. Meeting the needs of specialty foundry costing. N.A.A. Bulletin (August): 75-80.
Williams, R. 1999. Management accounting practice and price calculation at Boulton and Watt's Soho Foundry: A late 18th century example. The Accounting Historians Journal 26(2): 65-88.
Wise, B. G. 1948. Determining costs by customers in a multi-metal jobbing foundry. N.A.C.A. Bulletin (March 15): 865-867.
Fountain
Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.
Framework for Management Accounting (See MAAW's Framework Topic)
Franchise
Campbell, D., S. M. Datar and T. Sandino. 2009. Organizational design and control across multiple markets: The case of franchising in the convenience store industry. The Accounting Review (November): 1749-1779.
Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.
O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.
Olson, R. S. 1971. The franchise agreement. Management Accounting (June): 37-44.
Fraternal Organizations and Societies, Fraternities
Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92.
Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.
Fraud (See MAAW's Fraud Bibliography)
Free Enterprise and Free Enterprise Capitalism vs. Private Enterprise Capitalism (See MAAW's Capitalism Bibliography)
Martin, J. R. Not dated. A note on comparative economic systems and where our system should be headed. (Note).
Oser, J. 1963. The Evolution of Economic Thought. Chaper 5: The Classical Scool: Adam Smith. Harcourt, Brace & World, Inc. (Summary); and Chapter 9: The Rise of Socialist Ideologies. (Summary).
Freight Costs and Forwarding (See MAAW's Logistics and Distribution Cost Topic)
Abel-Maksoud, A. and M. Kawam. 2009. Relationships amongst value creating variables in an international freight forwarding and logistics firm: Testing for causality. Journal of Applied Management Accounting Research (Winter): 63-78.
Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.
French Accounting (See MAAW's French Accounting Bibliography)
Frequent Flyer
Gujarathi, M. R. 1991. Bridging the gap in GAAP: A case study of accounting for frequent flyer plans. Accounting Horizons (September): 57-68.
Fuel
Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.
Royston, C. W. 1956. Accounting records for fuel oil dealers. N.A.C.A. Bulletin (March): 880-891.
Fully Depreciated Assets
Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.
Fund Accounting (Also see Government and MAAW's Non-Profit Topic)
Gallery, G. and N. Gallery. 2004. Applying conceptual framework principles to superannuation fund accounting. Abacus 40(1): 117-131.
Hewitt, L. A. 1958. Aiding church administration by fund accounting and budgeting. N.A.A. Bulletin (November): 43-56.
Ingram, R. W. 1986. Tests of the fund accounting model for local governments. Contemporary Accounting Research 3(1): 200-221.
Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318.
The Accounting Review. 1961. Summer graduate program in public school fund accounting. The Accounting Review (October): 674.
Zucker, M. K. 1953. Industrial fund accounting in the defense dept. N.A.C.A. Bulletin (January): 635-645.
Fund Drives and Fundraising
Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.
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.
Toyasaki, F. and T. Wakolbinger. 2019. Joint fundraising appeals: Allocation rules and conditions that encourage aid agencies' collaboration. Decision Sciences 50(3): 612-648.
Tysiac, K. 2016. Getting creative in fundraising. Not-for-profits are using events, partnerships, and web tools to raise revenue in a competitive landscape. Journal of Accountancy (July): 34-38, 40.
Funds Statement (See MAAW's Fund Statement Bibliography)
Funeral Home
Ruhl, J. M. and L. Wilson. 2008. Bak Funeral Home. Issues in Accounting Education (August): 481-492.
Furniture
Bennett, C. W. 1938. The Vermont Maple Furniture Company (A cost study). N.A.C.A. Bulletin (July 1): 1225-1250.
Greenfeld, H. G. 1920. Accounts of installment furniture dealers. Journal of Accountancy (August): 125-134.
Heimann, L. and R. S. Rosenbloom. 1958. Obtaining benefits of both direct and standard costing in a furniture factory. N.A.A. Bulletin (February): 45-56.
Hughes, S. B. and R. A. Taylor. 2004. Heartland Furniture Company: Adapting to change. Strategic Finance (July): 46-51. (IMA case competition to develop a strategic plan to revive this 3 plant company).
Sinason, D. H. and C. J. Normand. 2006. Omni Furniture Company: A systems development life cycle case. Journal of Information Systems (Fall): 81-91.
Futures Contracts
Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910.
Future Events
Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.
GAAP (See MAAW's Financial Reporting Topic)
Gambling (Also see Casinos)
Barberis, N. 2012. A model of casino gambling. Management Science (January): 35-51.
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.
Campbell, L. and P. C. Smith. 2015. Keeping an eye on lady luck. Strategic Finance (October): 12, 14. (Gambling winnings).
Chiang, W., Y. Kuang and X. Dong. 2018. Tax reform law deals pro gamblers a losing hand. Journal of Accountancy (October): 42-47.
Christensen, D. M., K. L. Jones and D. G. Kenchington. 2018. Gambling attitudes and financial misreporting. Contemporary Accounting Research 35(3): 1229-1261.
Ferguson, D. 2023. Gaming the IRS' third-party reporting system: Evidence from pari-mutuel wagering. Journal of Accounting Research (September): 1225-1261.
Howard, B. 2019. Casualty loss deduction from drug-induced gambling is disallowed. Journal of Accountancy (June): 52-54.
Howard, B. 2021. Compulsive gambler's losses are substantiated using Cohan rule. Journal of Accountancy (June): 28-29.
Murthy, V. 2014. Know when to hold 'em (and when to report 'em). Journal of Accountancy (September): 100-101. (Online gambling and payment accounts managed by foreign companies are subject to FBAR reporting).
Smith, E. 2019. Taxation of gambling income. The CPA Journal (December): 82-83.
Tong, L., B. Wu and M. Zhang. 2023. Local gambling attitudes and audit quality: Evidence from audit adjustments. Abacus 59(1): 381-410.
Game Theory
Brickman, L. 1989. Mathematical Introduction to Linear Programming and Game Theory (Undergraduate Texts in Mathematics). Springer.
Eleftheriou, K., I. Komarev and P. Klumpes. 2023. Regulating the market for audit services: A game theoretic approach. Abacus 59(3): 697-734.
Ferreira, N., J. Kar and L. Trigeorgis. 2009. Option games. Harvard Business Review (March): 101-107. (Option games is a valuation tool combining real options with game theory to help managers make rational investment decisions).
Kaplow, L. and S. Shavell. 2004. Decision Analysis, Game Theory, and Information. Foundation Press.
Kelly, K., D. Valtchanov and A. Webb. 2021. Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale. Accounting, Organizations and Society (89): 101196.
Kennedy, M. 1963. A critique of game theory for capital budgeting. N.A.A. Bulletin (May): 43-48.
Lucas, W. F. 1967. A counterexample in game theory. Management Science (May): 766-767.
Nelson, W. G. IV. 1962. Could game theory aid capital budgeting? N.A.A. Bulletin (June): 49-58.
Parkinson, P. W. 1971. Investment decision-making: Conventional methods vs. game theory. Management Accounting (September): 13-15, 18.
Raun, D. L. 1966. Profit planning and game theory. Management Accounting (July): 3-10.
Shubik, M. 1955. The uses of game theory in management science. Management Science (October): 40-54.
Sundem, G. L. 1979. A game theory model of the information evaluator and the decision maker. Journal of Accounting Research (Spring): 243-261.
Thie, P. R. and G. E. Keough. 2008. An Introduction to Linear Programming and Game Theory, 3rd edition. Wiley-Interscience.
Wilks, T. J. and M. F. Simbelman. 2004. Using game theory and strategic reasoning concepts to prevent and detect fraud. Accounting Horizons (September): 173-184.
Yazdani, A., E. B. Cil and M. S. Pangburn. 2020. What if Hotelling's firms can mass customize? Decision Sciences 51(2): 395-422.
Games (See MAAW's Learning Maps and Games Topic)
Garbage Can Model
Cohen, M. D., J. G. March and J. P. Olsen. 1972. A garbage can model of organizational choice. Administrative Science Quarterly 17(1): 1-25.
Padgett, J. F. 2013. Book review: Research in the Sociology of Organizations, vol. 36: The Garbage Can Model of Organizational Choice: Looking Forward at Forty by A. Lomi, J. R. Harrison. Administrative Science Quarterly 58(3): 472-482.
Garage Doors
Webber, S. and B. D. Clinton. 2004. Resource Consumption Accounting Applied: The Clopay Case. Management Accounting Quarterly (Fall): 1-14.
Garbage Trucks
Mohrman, M. B. 2009. Depreciation of airplanes and garbage trucks: Information value and fraud prevention in financial reporting. Issues in Accounting Education (February): 105-107. (Class assignment).
Ragothaman, S. C., W. Wilcox and T. L. Davies. 2003. Garbage In, Garbage Out Waste Disposal Incorporated: An audit case. Issues in Accounting Education (August): 307-316.
Garment Factory (Also see Cotton Mills)
Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.
Sweetser, F. L. 1937. Standard costs simplified for garment manufacturers. N.A.C.A. Bulletin (August 1): 1309-1330.
GASB (See MAAW's GASB Bibliography)
Gaskets
Brewer, P. C. and F. A. Kennedy. 2005. Creating a lean enterprise: The case of the Lebanon Gasket Company. Strategic Finance (September): 45-53. (IMA student case competition).
Gender (See MAAW's Gender and Feminist Issues Topic)
General Motors (See MAAW's General Motors and Saturn Topic)
Genie Jokes (See MAAW's Genie Jokes)
Geophysical Exploration
Yeager, B. R. 1951. Accounting for geophysical exploration. N.A.C.A. Bulletin(November): 334-342.
German Accounting (See MAAW's German Accounting and RCA Topic)
German Historical School
Oser, J. 1963. The Evolution of Economic Thought. Chapter11: The German Historical School. Harcourt, Brace & World, Inc. (Summary).
German Revisionism
Oser, J. 1963. The Evolution of Economic Thought. Chapter 10: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).
Gift Cards
Fried, A., M. P. Holtzman and A. Rotenstein. 2015. Lost and found: Revenue recognition standard offers advice on booking liabilities and breakage income for unredeemed gift cards. Journal of Accountancy (February): 32-36.
Gujarathi, M. and T. Noga. 2012. Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education 30(1): 131-142.
Gujarathi, M. R. 2012. Max-Value Stores, Inc.: Financial reporting of gift cards. Issues in Accounting Education (August): 783-798.
Hennes, K. M. and K. M. Schenck. 2014. The development of reporting norms without explicit guidance: An example from accounting for gift cards. Accounting Horizons (September): 561-578.
Kelly, K., A. Presslee and A. Webb. 2019. Motivating employees with gift cards. Strategic Finance (August): 18, 20.
Kile, C. O. Jr. 2007. Accounting for gift cards. Journal of Accountancy (November): 38-43.
Kile, C. O. Jr. and P. S. Wall. 2008. States bite into broken gift cards. Journal of Accountancy (December): 76-81.
Mulligan, P., A. Nanni Jr. and S. Ansari. 2008. Hammond Cards, Inc: The creative acquisition. IMA Educational Case Journal 1(1): 1-10.
Nevius, A. 2013. New guidance on gift cards and deferral of income. Journal of Accountancy (November): 64.
Schreiber, S. P. 2013. Rules for deferral of income from gift card sales clarified. Journal of Accountancy (October): 76-77.
Gifts (See MAAW's Donations Bibliography)
Gig Economy
Banta, K. and O. Boston. 2020. The strategic side of gig: The right kind of outside work can boost your career. Harvard Business Review (May/June): 147-151.
Fuller, J., M. Raman, A. Bailey and N. Vaduganathan. 2020. Rethinking the on-demand workforce: Digital talent platforms have matured, and many companies are using them to hire skilled gig workers. Now they need to get strategic about it. Harvard Business Review (November/December): 96-103.
Harvard Business Review. 2019. Can the gig economy close the wage gap? Harvard Business Review (May/June): 28.
Harvard Business Review. 2020. Can knowledge work be "gigified"? Harvard Business Review (September/October): 27.
Lewin, J. M. 2018. Embracing the new world of work: Five trends are transforming the work of accountants and are presenting new challenges and opportunities for those who can adapt. Strategic Finance (June): 32-37. (A gig economy or free-agent economy is growing rapidly).
Ovaska-Few, S. 2019. Responding to the growing gig economy: CPAs explain how they and their firms help self-employed clients. Journal of Accountancy (October): 34-37.
Petriglieri, G., S. Ashford and A. Wrzesniewski. 2018. Thriving in the gig economy. Harvard Business Review (March/April): 140-143.
Strategic Finance. 2018. Survey: The gig economy. Strategic Finance (March): 13.
Torres, N. 2018. Are there good jobs in the gig economy? Harvard Business Review (July/August): 146-147.
Ginger Ale
Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin January 1): 511-533.
Glass
Harrold, P. L. 1939. Outline of factory cost procedure in plate glass manufacturer. N.A.C.A. Bulletin (October 1): 159-182.
Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.
Rothrauff, G. A. 1930. Standard costs in the illuminating and industrial glass industry. N.A.C.A. Bulletin (January 1): 553-571.
Glass Ceiling Effects (See MAAW's Gender and Feminist Topic)
Adams, R. B. and P. Funk. 2012. Beyond the glass ceiling: Does gender matter? Management Science (February): 219-235.
Hoobler, J. M., S. J. Wayne and G. Lemmon. 2009. Bosses' perceptions of family-work conflict and women's promotability: Glass ceiling effects. The Academy of Management Journal 52(5): 939-957.
Powell, G. N. and D. A. Butterfield. 1994. Investigating the "glass ceiling" phenomenon: An empirical study of actual promotions to top management. The Academy of Management Journal 37(1): 68-86.
Global Economy
Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. Chapter 6: Plate Four: A Global Economy (Summary)
Glue
Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.
Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58.
Goal Setting
Belkaoui, A. 1990. The effects of goal setting and task uncertainty on task outcomes. Management Accounting Research (June): 91-100.
Buller, P. F. and C. H. Bell, Jr. 1986. Effects of team building and goal setting on productivity: A field experiment. The Academy of Management Journal 29(2): 305-328.
Chacko, T. I. and J. C. McElroy. 1983. The cognitive component in Locke's theory of goal setting: Suggestive evidence for a causal attribution interpretation. The Academy of Management Journal 26(1): 104-118.
Dossett, D. L. and C. I. Greenberg. 1981. Goal setting and performance evaluation: An attributional analysis. The Academy of Management Journal 24(4): 767-779.
Dossett, D. L., G. P. Latham and L. M. Saari. 1980. The impact of goal setting on survey returns. The Academy of Management Journal 23(3): 561-567.
Earley, P. C., G. B. Northcraft, C. Lee and T. R. Lituchy. 1990. Impact of process and outcome feedback on the relation of goal setting to task performance. The Academy of Management Journal 33(1): 87-105.
Groen, B. A. C. 2018. A survey study into participation in goal setting, fairness, and goal commitment: Effects of including multiple types of fairness. Journal of Management Accounting Research 30(2): 207-240.
Hall, D. T. and L. W. Foster. 1977. A psychological success cycle and goal setting: Goals, performance, and attitudes. The Academy of Management Journal 20(2): 282-290.
Ivancevich, J. M. 1977. Different goal setting treatments and their effects on performance and job satisfaction. The Academy of Management Journal 20(3): 406-419.
Ivancevich, J. M. and J. T. McMahon. 1982. The effects of goal setting, external feedback, and self-generated feedback on outcome variables: A field experiment. The Academy of Management Journal 25(2): 359-372.
Kim, J. S. 1984. Effect of behavior plus outcome goal setting and feedback on employee satisfaction and performance. The Academy of Management Journal 27(1): 139-149.
Latham, G. P. and G. A. Yukl. 1975. A review of research on the application of goal setting in organizations. The Academy of Management Journal 18(4): 824-845.
Latham, G. P. and T. P. Steele. 1983. The motivational effects of participation versus goal setting on performance. The Academy of Management Journal 26(3): 406-417.
Nemeroff, W. F. and J. Cosentino. 1979. Utilizing feedback and goal setting to increase performance appraisal interviewer skills of managers. The Academy of Management Journal 22(3): 566-576.
Quick, J. C. 1979. Dyadic goal setting and role stress: A field study. The Academy of Management Journal 22(2): 241-252.
Reber, R. A. and J. A. Wallin. 1984. The effects of training, goal setting, and knowledge of results on safe behavior: A component analysis. The Academy of Management Journal 27(3): 544-560.
Reeves, M. and J. Fuller. 2018. When SMART goals are not so smart. MIT Sloan Management Review (Summer): 1-5.
Schweitzer, M. E., L. Ordóñez and B. Douma. 2004. Goal setting as a motivator of unethical behavior. The Academy of Management Journal 47(3): 422-432.
Seijts, G. H., G. P. Latham, K. Tasa and B. W. Latham. 2004. Goal setting and goal orientation: An integration of two different yet related literatures. The Academy of Management Journal 47(2): 227-239.
Shalley, E. 1995. Effects of coaction, expected evaluation, and goal setting on creativity and productivity. The Academy of Management Journal 38(2): 483-503.
Sull, D. and C. Sull 2018. With goals, FAST beats SMART. MIT Sloan Management Review (Summer): 1-11.
The Academy of Management Journal. 1982. Erratum: The impact of goal setting on survey returns. The Academy of Management Journal 25(1): 208.
Thomas, A. L. 1982. Goals for joint-cost allocation: An incompatibility in the literature. Abacus 18(2): 166-174.
Wilsted, W. D. and H. H. Hand. 1974. Determinants of aspiration levels in a simulated goal setting environment of the firm. The Academy of Management Journal 17(1): 172-177.
God (See MAAW's Churches, God, and Religion Topic)
Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).
Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Part 3: The Question of God. McGraw-Hill, Inc. (Summary).
Going Concern or Continuity (See MAAW's Postulates and Principles Bibliography)
Bedard, J., C. Brousseau and A. Vanstraelen. 2019. Investor reaction to auditors' going concern emphasis of matter: Evidence from a natural experiment. Auditing: A Journal of Practice & Theory 38(2): 27-55.
Berglund, N. R., D. R. Herrmann and B. P. Lawson. 2018. Managerial ability and the accuracy of the going concern opinion. Accounting and the Public Interest (18): 29-52.
Bochkay, K., R. Chychyla, S. Sankaraguruswamy and M. Willenborg. 2018. Management disclosures of going concern uncertainties: The case of initial public offerings. The Accounting Review (November): 29-59.
Chung, H., C. H. Sonu, Y. Zang and J. Choi. 2019. Opinion shopping to avoid a going concern audit opinion and subsequent audit quality. Auditing: A Journal of Practice & Theory 38(2): 101-123.
Edmonds, J., R. Leece and J. Penner. 2016. The going concern gap in U.S. GAAP. The CPA Journal (February): 46-49.
Eickemeyer, J. H. and V. J. Love. 2016. The concerns with going concern. The CPA Journal (January): 6-9.
Kim, M. 2021. Effects of managerial overconfidence and ability on going-concern decisions and auditor turnover. Advances in Accounting: Incorporating Advances in International Accounting (54): 100549.
Masli, A., C. Porter and S. Scholz. 2018. Determinants of auditor going concern reporting in the banking industry. Auditing: A Journal of Practice & Theory 37(4): 187-205.
Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).
Myers, L. A., J. E. Shipman, Q. T. Swanquist and R. L. Whited. 2018. Measuring the market response to going concern modifications: The importance of disclosure timing. Review of Accounting Studies 23(4): 1512-1542.
Nie, D., 2021. Does voluntary management going concern disclosure predict bankruptcy in the oil and gas industry. Journal of Forensic & Investigative Accounting 13(2): 319-332.
Golden Parachute (See MAAW's Executive Compensation Bibliography)
Golf
Waite, T. 2003. Keeping to the fairway. Harvard Business Review (April): 29-37. (Case study).
Goodwill (See MAAW's Goodwill Bibliography)
Government (Also see Municipal Accounting and MAAW's Non Profit Topic)
Government Contracts (See MAAW's Government Contracting and Standard Setting Topic)
Government Furnished Material
Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.
Government Subsidies
Bast, J. L., R. C. Rue and S. A. Wesbury Jr. 1993. Why we spend too much on Health Care and what we can do about it. Heartland Institute. (Summary).
Huang, Y. 2022. Government subsidies and corporate disclosure. Journal of Accounting and Economics (August): 101480.
Lee, E., M. Walker and C. Zeng. 2014. Do Chinese government subsidies affect firm value? Accounting, Organizations and Society 39(3): 149-169.
Graded Product
Webster, N. R. 1938. Pricing and costing graded product. N.A.C.A. Bulletin (November 1): 290-294.
Grades (See MAAW's Education Issues Topic and my Note on Grades)
Graduate Management Accounting Course (See MAAW's Graduate MA Course)
Grain Mill
Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.
Hughes, S. B., C. Beaudoin and R. R. Boedeker. 2013. Good intentions at Good Grains, Inc. Issues in Accounting Education (February): 15-25.
Tucker, J. J. III. 1983. The economic activity of a grain mill located in Bald Eagle Valley, Pennsylvania 1868 t0 1872. The Accounting Historians Journal 10(1): 111-117.
White, H. 1952. Cost practices of twenty grain processors. N.A.C.A. Bulletin (April): 969-982.
Greenhouse
Swift, K. D. 2019. Accounting for greenhouse gas emissions. Management Accounting Quarterly (Winter): 1-9.
Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.
Greenmail Payments
Soffer, L. C. 1993. Compliance with non-rule 203 pronouncements before SAS 69: The case of accounting for greenmail payments. Accounting Horizons (December): 18-32.
Greeting Cards
Acker, A. W. 1949. The cost reports of a greeting card manufacturer operating under job and standard costs. N.A.C.A. Bulletin (August 15): 1403-1410.
Grocery Stores (Also see Food)
Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A. Bulletin (October 1).
Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company.
Hammons, R. L. 1957. Accounting for a wholesale grocery. N.A.A. Bulletin (August): 1565-1573.
Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.
Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).
Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.
Thompson, K. W. 1935. Accounting control in a chain of 4,000 grocery stores. N.A.C.A. Bulletin (August 1): 1289-1299.
Guaranteed Wage Plans
Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406.
Guild Socialism
Oser, J. 1963. The Evolution of Economic Thought. Chapter 9: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).
Gum
Eriksen, S. and B. Busta. 2011. Wrigley's dual-class equity strategy. Global Perspectives on Accounting Education (8): 1-6.