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
NAA Bulletin (See MAAW's NAA Bulletin Bibliography)
NACA Bulletin (See MAAW's NACA Official Publications and NACA Bulletin Bibliography)
NAFTA
Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).
Nail and Tack Industry
Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.
Narcissism
Capalbo, F., A. Frino, M. Y. Lim, V. Mollica and R. Palumbo. 2018. The impact of CEO narcissism on earnings management. Abacus 54(2): 210-226.
Ham, C., N. Seybert and S. Wang. 2018. Narcissism is a bad sign: CEO signature size, investment, and performance. Review of Accounting Studies 23(1): 234-264.
Hammer, M. 2007. The 7 deadly sins of performance measurement [and how to avoid them]. MIT Sloan Management Review (Spring): 19-28. (Vanity - Using measures that make you look good, Provincialism - Measuring narrowly, Narcissism - Measuring from your own point of view rather than from the customers perspective, Laziness - Assuming you know what is important to measure, Pettiness - Measuring only part of what matters, Inanity - Using measures without understanding the behavioral consequences, Frivolity - Not being serious about measurements and improvement).
Johnson, E. N., J. R. Kuhn Jr., B. A. Apostolou and J. M. Hassell. 2013. Auditor perceptions of client narcissism as a fraud attitude risk factor. Auditing: A Journal of Practice & Theory 32(1): 203-219.
Judd, J. S., K. J. Olsen and J. Stekelberg. 2017. How do auditors respond to CEO narcissism? Evidence from external audit fees. Accounting Horizons (December): 33-52.
Olsen, K. J., K. K. Dworkis and S. M. Young. 2014. CEO narcissism and accounting: A picture of profits. Journal of Management Accounting Research 26(2): 243-267.
Young, S. M., F. Du, K. K. Dworkis and K. J. Olsen. 2016. It's all about all of us: The rise of narcissism and its implications for management control system research. Journal of Management Accounting Research 28(1): 39-55.
National Defense
Taggart, H. F. 1941. Accounting in the national-defense program. The Accounting Review (March): 33-40.
National Economic Accounting
Moss, D. A. and S. Brennan. 2002. National Economic Accounting: Past, Present, and Future. Harvard Business School Case 9-703-026.
National Income (See MAAW's Income and Income Statement Bibliography or MAAW's Economics Topic)
National Land System for USA (Also see Land)
Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213.
Naval Vessels
Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.
Naval Stores
Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.
Negotiation and Renegotiation (See MAAW's Negotiation Bibliography)
Neoclassical Economics
Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School: Alfred Marshall. Harcourt, Brace & World, Inc. (Summary).
Neural Networks
Aldhizer, G. R. III. and A. Collins. 2014. Adapting neural networks for internal controls. Strategic Finance (July): 40-46.
Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).
Brown, C., E. J. Coakley and M. E. Phillips. 1995. Neural networks enter the world of management accounting. Management Accounting (May): 51-57. (Related to artificial intelligence).
Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.
Dameri, R. P., R. Garelli and M. Resta. 2020. Neural networks in accounting: Clustering firm performance using financial reporting data. Journal of Information Systems (Summer): 149-166.
Ragothaman, S. 2003. A neural networks approach to predicting corporate illegal behavior. Journal of Forensic Accounting (4): 181-198.
Ragothaman, S. and A. Lavin. 2008. Restatements due to improper revenue recognition: A neural networks perspective. Journal of Emerging Technologies in Accounting (5): 129-142.
Ragothaman, S., A. Lavin and T. Davies. 2008. A neural networks approach to predicting earnings restatements. Journal of Forensic Accounting 9(1): 95-114.
Sun, T. and L. J. Sales. 2018. Predicting public procurement irregularity: An application of neural networks. Journal of Emerging Technologies in Accounting 15(1): 141-154.
Neuroscience
Evans, J. H. III. 2014. Introduction: A forum on neuroscience and ultimate causation in accounting research. The Accounting Review (November): 1943.
Huber, M., P. Kassawat, A. L. Roby, C. Chen and A. Phillips. 2021. Neuroaccounting: What management accountants can learn from neuroscience to develop talent and expertise. Management Accounting Quarterly (Spring): 18-26.
New Plant (Also see Construction)
Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.
Newspapers
Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.
Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.
Shanahan, Y. P. 1995. Implementing an activity-based costing system - Lessons from the Australian Post. Journal of Cost Management (Summer): 60-64.
Shenk, W. W. 1954. Newspaper budgeting for management guidance. N.A.C.A. Bulletin (October): 260-270.
Tucker, H. E. 1932. Cost reports for a newsprint company. N.A.C.A. Bulletin (November 1): 376-391.
Ware, G. A. 1926. Accounting in the news print industry. The Accounting Review (March): 93-97.
Ware, G. A. 1927. Budgetary control and standard costs in the newsprint paper industry. N.A.C.A. Bulletin (November): 267-268.
NGO (Nongovernmental Organization)
Boomsma, R. and B. O'Dwyer. 2019. Constituting the governable NG: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations. Accounting, Organizations and Society (72): 1-20.
Islam, M. A. and C. J. van Staden. 2018. Social movement NGOs and the comprehensiveness of conflict mineral disclosures: Evidence from global companies. Accounting, Organizations and Society (65): 1-19.
Kramer, M. R. and M. W. Pfitzer. 2016. The ecosystem of shared value: Companies must sometimes team up with governments, NGOs, and even rivals to capture the economic benefits of social progress. Harvard Business Review (October): 80-89.
O’Dwyer, B. and J. Unerman. 2008. The paradox of greater NGO accountability: A case study of Amnesty Ireland. Accounting, Organizations and Society 33(7-8): 801-824.
O'Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organizations and Society (63): 21-41.
NielsenIQ Scanner Data
Dichev, I. D. and J. Qian. 2022. The benefits of transaction-level data: The case of NielsenIQ scanner data. Journal of Accounting and Economics (August): 101495.
No-Par Stock (See MAAW's Stock and Stock Ownership Bibliography)
Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217.
Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61.
Non Accountants
Label, W. 2010. Accounting for Non-Accountants, 2nd edition. Sourcebooks, Inc.
Non Positional Thinking (See Ariane David - Non-Positional Thinking)
Nonfinancial Managers
Droms, W. G. 2003. Finance And Accounting For Nonfinancial Managers: All The Basics You Need to Know. Perseus Publishing.
Noncompete
Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.
Samila, S. and O. Sorenson. 2011. Noncompete covenants: Incentives to innovate or impediments to growth. Management Science (March): 425-438.
Tang, M., R. Wang and Y. Zhou. 2021. Labor market mobility and expectation management: Evidence from enforceability of noncompete provisions. Contemporary Accounting Research 38(2): 867-902.
Noninsurance
Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408.
Nonmonetary Exchanges
Fornaro, J. M., R. J. Buttermilch and J. Biondo. 2008. Accounting for nonmonetary exchanges. The CPA Journal (February): 38-41.
Nonprofit (Also MAAW's Non Profit Topic)
Non-Specialists
Atrill, P. and E. J. McLaney. 2002. Management Accounting for Non-Specialists. Prentice Hall.
Notes
Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.
Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557.
Nuclear: Fuel, Plants, Reactors, and Decommissioning Costs (See MAAW's Energy Topic)
Nursing (See MAAW's Healthcare Topic)
Nursing Homes (Also see Long-term Care)
Barsade, S. G. and O. A. O'Neill. 2014. What's love got to do with it? A longitudinal study of the culture of companionate love and employee and client outcomes in a long-term care setting. Administrative Science Quarterly 59(4): 551-598.
Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.
Leone, A. J. 2002. The relation between efficient risk-sharing arrangements and firm characteristics: Evidence from the managed care industry. Journal of Management Accounting Research (14): 99-117.
Zhang, M. 2003. China’s ageing, risk of the elderly and accounting for aged care. Managerial Finance 29(5/6): 97-110.
Objectivity (See MAAW's Postulates and Principles Bibliography)
Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).
Obsolescence
Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.
Bierman, H. Jr. 1964. Recording obsolescence. Journal of Accounting Research (Autumn): 229-235.
Green, D. Jr. and G. H. Sorter. 1959. Accounting for obsolescence - A proposal. The Accounting Review (July): 433-441.
Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.
Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.
Woods, J. H. 1965. Recording obsolescence: A note. Journal of Accounting Research (Autumn): 261-263.
Office
Lehn, F. D. 1939. Principles and methods of measuring office activities. N.A.C.A. Bulletin (May 15): 1169-1190.
Parker, L. D. and I. Jeacle. 2019. The construction of the efficient office: Scientific management, accountability, and the neo liberal state. Contemporary Accounting Research 36(3): 1883-1926.
Sanchez-Burks, J. and M. Sytch. 2021. Reimagining the office for immensely human interactions. MIT Sloan Management Review (Summer): 1-4.
Smith, D. S. 1929. The organization and functioning of an office. N.A.C.A. Bulletin (December 15).
Office Appliance
Zweckbronner, S. 1940. Several phases of budgeting for an office appliance manufacturer. N.A.C.A. Bulletin (February 15): 727-745.
Office Supplies (Also see Supplies)
Downs, H. A. 1953. A workable system for office supplies. N.A.C.A. Bulletin (May): 1194-1200.
Noel, J. A. 1958. Budgetary control for six stores retailing office supplies. N.A.A. Bulletin (November): 49-56.
Peters, K. 2011. Office Depot's president on how "mystery shopping" helped spark a turnaround. Harvard Business Review (November): 47-50.
Oil and Gas (See MAAW's Oil and Gas Bibliography)
OLAP or Online Analytical Processing
Abinanti, L. 1996. Put OLAP to work in our data warehouse. Management Accounting (October): 54-55. (Online analytical processing).
Kay, M. 2006. The BPM convergence. Strategic Finance (September): 51-55. (Related to the convergence of balanced scorecard and OLAP).
Martin, J. R. Not dated. What is data mining? Management And Accounting Web. DataMining.htm
Menninger, D. 2003. Information on demand. Strategic Finance (September): 50-53. (Using online analytical processing (OLAP) to manipulate data in ERP systems for real-time information).
Ottolini, K. 1996. OLAP and the controller. Management Accounting (April): 48-49. (Online analytical processing).
Scheffy, H. 1998. "Cube" the power of your spreadsheet with OLAP. Management Accounting (February): 50-54. (Online analytical processing and a spreadsheet).
Oleomargarine Industry
Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.
Open-Book Management
Greer, O. and G. Schmelzle. 2020. Open-book management goes green. A Missouri-based auto parts remanufacturer's open-book management approach not only produces strong financial results but also enhances its sustainability efforts. Strategic Finance (September): 40-45.
Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.
Operating Leverage
Clinton, B. D. and A. H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).
Hsieh, C. and C. Lee. 2007. The role of operating leverage in pricing decisions. The Journal of Cost Analysis & Management 9(1): 29-36.
Kelly, E. M. and M. R. Sussman. 1966. Operating leverage: A clarification. Management Accounting (October): 34-35.
Linnenluecke, M. K., T. Smith, Y. Shen, Y. Zhu and Z. Liang. 2020. What does the CAPM say about operating leverage? Abacus 56(2): 288-291.
Lord, R. A. 1995. Interpretation and measuring operating leverage. Issues in Accounting Education (Fall): 317-329.
Sabin, G. 2019. Operating leverage: An Underutilized risk management tool. Cost Management (November/December): 37-44.
Operations Management (Operations Management is a broad area that covers many topics such as: Lean Enterprise, Six Sigma, Statistical Process Control, Quality Models, Inventory Management, Project Management, Supply Chain Management, Outsourcing, MRP and ERP, Linear Programming, and Business Process Design. Also see the Quantitative Methods topic).
Adams, J. R. and L. A. Swanson. 1976. Information processing behavior and estimating accuracy in operations management. The Academy of Management Journal 19(1): 98-110.
Buffa, E. S. 1963. Models for Production and Operations Management. John Wiley & Sons.
Chase, R. B. 2001. Operations management for competitive advantage, ninth edition. International edition: McGraw Hill/ Irwin.
Chen, F. and S. A. Zenios. 2005. Introduction to the special issue on incentives and coordination in operations management. Management Science (January): 1.
Green, T. B., W. B. Newsom and S. R. Jones. 1977. A survey of the application of quantitative techniques to production/operations management in large corporations. The Academy of Management Journal 20(4): 669-676.
Morey, R. 1976. Operations management in selected nonmanufacturing organizations. The Academy of Management Journal 19(1): 120-124.
Sinn, G. R. 1980. Cash Operations Management: Profit From Within. Petrocelli Books Inc.
Tracey, D. L. and J. E. Knight. 2008. Lean operations management: Identifying and bridging the gap between theory and practice. The Journal of American Academy of Business 12(2): 8-14.
Toyota Public Affairs Division and Operations Management Consulting Division. 1998. The Toyota Production System: Leaner Manufacturing for a Greener Planet. The Toyota Motor Corporation. (Summary).
Opportunity Cost (See MAAW's Relevant Costing Bibliography)
Opportunity Funds and Zones
Journal of Accountancy. 2019. CAP applicants sought; Prop. regs. and notice guide co-ops and patrons on Sec. 199A(g) and QBI deductions; Puerto Rico gets 2 more opportunity zones. Journal of Accountancy (September): 59.
Kelley, M. and M. Gershon. 2020. Investing in qualified opportunity funds with irrevocable grantor trusts: A powerful combination to reduce taxes. The CPA Journal (January): 55-59.
Matz, K. 2019. Financial planning using qualified opportunity zones: The integration of estate tax and income tax planning is now complete. The CPA Journal (May): 34-39.
Options (See MAAW's Stock Options Bibliography for stock options, Fair Value Accounting Bibliography for fair value options, Leases Bibliography for lease options, and the Pricing Decisions Bibliograhy for pricing options).
Oral-aural Accounting
Da Silva, J. B., N. Llewellyn and F. Anderson-Gough. 2017. Oral-aural accounting and the management of the Jesuit corpus. Accounting, Organizations and Society (59): 44-57.
Organ
Nichols, W. A. 1963. Pipe organ manufacturer records contract sales on percentage-of-completion basis. N.A.A. Bulletin (March): 60-63.
Orchestras
Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.
Pratt, R. R. 1971. Wanted: Management accountants for U.S. orchestras. Management Accounting (January): 24-25.
Organic Food
Lee, B. H. 2009. The infrastructure of collective action and policy content diffusion in the organic food industry. The Academy of Management Journal 52(6): 1247-1269.
Organization Structure (See MAAW's Organization Structure and Restructure Topic)
Outsourcing (See MAAW's Outsourcing and Make vs. Buy Topic)
Overhead (See MAAW's Overhead Topic)
Oser, J. 1963. The Evolution of Economic Thought. Chapters 21: Welfare Economics and Social Control. Harcourt, Brace & World, Inc. See John Maurice Clark. (Summary).
Overtime
Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).
Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.
Campbell, G. M. 2012. On-call overtime for service workforce scheduling when demand is uncertain. Decision Sciences 43(5): 817-850.
Campbell, G. M. 2017. Time-staged overtime staffing for services with updated forecasts and availabilities. Decision Sciences 48(4): 691-722.
Carlozo, L. 2016. 5 ways to address the federal government's new overtime rules. Journal of Accountancy (September): 97.
Chase, E. S. and A. P. Curatola. 2019. The proposed revised overtime rules. Strategic Finance (July): 16,18.
Galbraith, O. III. and J. H. Morse. 1972. Hire or overtime? A best bet method. Management Accounting (July): 42-46.
Hanson, R. and R. D. Mautz Jr. 2015. The overtime pay issue in public accounting. The CPA Journal (December): 52-56.
Makepeace, R. S. 1954. What happens to costs when we run overtime? N.A.C.A. Bulletin (February): 766-771.
Meade, J. A. 2009. Overtime pay requirements for salaried employees. The CPA Journal (July): 60-63.
O'Malley, J. T. 1960. Overtime or more help? - Check list of factors to consider. N.A.A. Bulletin (October): 53-60.
Rinier, J. W. and A. P. Curatola. 2016. DOL's revised overtime rules. Strategic Finance (August): 14, 16.
Sourwine, D. A. 1992. Uncompensated overtime: Total time vs. forty-hour week. Journal of Cost Management (Fall): 59-64.
Wyer, R. 1956. Replacing the myth of fixed and variable costs. N.A.C.A. Bulletin (November): 353-361. ("The division of costs into categories of fixed and directly variable is a dangerous and misused concept, a veritable myth under the searchlignt of considered analysis". Wyer includes eight guidelines for cost control based on six groups of patterns of cost and volume relationships: 1. not related, 2. related to amount of capacity provided, 3. degree of variation clearly a function of percentage of capacity, 4. obscured by time lag, control basis, or accounting, 5. uneven surge costs, and 6. inadequate capacity costs, e.g. overtime).
Pacioli (See MAAW's Pacioli Bibliography)
Packing Industry
Bliss, J. H. 1922. Cost methods in the packing industry. National Association of Cost Accountants Official Publications (April 15): 3-16.
Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.
Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.
Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.
Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.
Zraick, L. E. 1947. Packing house accounting. The Accounting Review (July): 299-303.
Paint Industry
Beale, D. M. 1934. Accounting in the paint industry. N.A.C.A. Bulletin (September 15): 73-78.
Doll, W. 1938. Outline of cost procedure in paint manufacturer. N.A.C.A. Bulletin (June 15): 1161-1172.
Peacock, E. and P. Juras. 2006. Alternative costing methods: Precision Paint Shop's dilemma. Strategic Finance (August): 50-55. (IMA student case competition related to ABC vs. TOC vs. RCA).
Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.
Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.
Sieplein, W. R. 1938. Cost figuring in the paint, varnish and lacquer industry. N.A.C.A. Bulletin (June 15): 1173-1182.
Paper Mills
Albright, T. L. 1999. Forest Hill Paper Company. Strategic Finance (December): 49-52. (The 2000 student case competition).
Barnes, I. C. 1950. A paper mill accounts for its selling costs. N.A.C.A. Bulletin (July): 1393-1403.
Carr, W. P. 1962. Cost control of an integrated multi-plant paper company. N.A.A. Bulletin (June): 77-83.
Case, G. R. 1951. Standards and control reports in paper manufacturer. N.A.C.A. Bulletin (July): 1299-1312.
Cooper, J. J. 1958. Paper company meets inventory challenge with better product cost. N.A.A. Bulletin (April): 47-53.
Dumdei, N. J. 1958. Giving the flexible budget complete coverage for control in a paper company. N.A.A. Bulletin (February): 17-28.
Gould, C. W. 1926. Cost accounting for paper mills. N.A.C.A. Bulletin (September 15): 44-63.
Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.
Hinton, T. L. 1983. Capital investment: International Paper fights back. Management Accounting (July): 41-44.
Leslie, J. C. 1934. Profit control in a wholesale paper company. N.A.C.A. Bulletin (April 15): 953-967.
Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.
Wilks, P. A. 1936. The flexible budget system at Strathmore Paper Company. N.A.C.A. Bulletin (June 1): 1143-1155.
Paper Bag
Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.
Paper Box and Paperboard
Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.
Yeatts, W. F. 1955. Ingredient costs of paperboard for folding cartons. N.A.C.A. Bulletin (December): 509-515.
Paradox of Value or Paradox of Water and Diamonds
Oser, J. 1963. The Evolution of Economic Thought. Chapters 12 and 13: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).
Partially Completed Orders
Williams, C. B. 1923. A method of costing partially completed orders. National Association of Cost Accountants Official Publications (October 15): 3-10.
Participative Budgeting (See MAAW's Budgeting Topic)
Heinle, M. S., N. Ross and R. E. Saouma. 2014. A theory of participative budgeting. The Accounting Review (May): 1025-1050.
Partnerships (See MAAW's Partnerships Bibliography)
Patent
Arora, A. and M. Ceccagnoli. 2006. Patent protection, complementary assets, and firms' incentives for technology licensing. Management Science (February): 293-308.
Bhatia, V. and B. Carey. 2007. Patenting for profits. MIT Sloan Management Review (Summer): 15-16.
Carlson, N. F. 2000. Developing business process patents and intellectual property. Strategic Finance (November): 64-68.
Cathey, J., H. Godfrey and J. Ransome. 2007. Tax patents considered. Journal of Accountancy (July): 40-44.
Clark, K. B. and Z. Griliches. 1984. Productivity growth and R&D at the business level: Results from the PIMS data base. In Z. Griliches, ed. R&D, patents and productivity. Chicago: University of Chicago Press, 393-416.
Cockburn, I. M. and M. J. MacGarvie. 2011. Entry and patenting in the software industry. Management Science (May): 915-933.
Esquerre, P. 1913. Goodwill, patents, trade-marks, copyrights and franchises. Journal of Accountancy (January): 21-34.
Fenning, K. 1924. Interest of trade associations in patents and trade-marks. Harvard Business Review (October): 81-84.
Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.
Glaeser, S., J. Michels and R. E. Verrecchia. 2020. Discretionary disclosure and manager horizon: Evidence from patenting. Review of Accounting Studies 25(2): 597-635.
Hagan, B. and B. Wilkinson. 2014. Intangible migration and the challenges of the patent box. Strategic Finance (November): 47-51. (Need for international consensus).
Harvard Business Review. 2018. Social policies can drive patents. Harvard Business Review (July/August): 28.
Henkel, J. and M. Reitzig. 2008. Patent sharks. Harvard Business Review (June): 129-133. (Firms that threaten to sue when their rights are inadvertently infringed).
Huang, K. G. and F. E. Murray. 2009. Does patent strategy shape the long-run supply of public knowledge? Evidence from human genetics. The Academy of Management Journal 52(6): 1193-1221.
Huang, S., J. Ng and T. Ranasinghe. 2021. Do innovative firms communicate more? Evidence from the relation between patenting and management guidance. The Accounting Review (January): 273-297.
Jaffe, A. B. and J. Lerner. 2004. Innovation and Its Discontents: How Our Broken Patent System is Endangering Innovation and Progress, and What to Do About It. Princeton University Press.
Jimenez, J. 2012. The CEO of Novartis on growing after a patent cliff. Harvard Business Review (December): 39-42.
Kappos, D. J. and S. Graham. 2012. The case for standard measures of patent quality. MIT Sloan Management Review (Spring): 19-22.
Kim, J. and K. Valentine. 2021. The innovation consequences of mandatory patent disclosures. Journal of Accounting and Economics (April-May): 101381.
Lawrence, M. E. 1932. Records and methods of operation of a patent department. N.A.C.A. Bulletin (April 15): 1097-1105.
Liu, O. and K. P. Wong. 2011. Intellectual capital and financing decisions: Evidence from the U.S. patent data. Management Science (October): 1861-1878.
Livingstone, L. 2013. Compensatory damages for patent infringement: Texahoma Highway Construction case. Journal of Forensic & Investigative Accounting 5(1): 234-239.
Lopez-Berzosa, D., A Gawer and G. Camarillo. 2016. Navigating the patent minefield through consortia. MIT Sloan Management Review (Summer): 18-20.
Martens, T. 2023. The disclosure function of the U.S. patent system: Evidence from the PTDL program and extreme snowfall. Review of Accounting Studies 28(1): 237-264.
McDowell, E. 2008. Tax strategy patents: Truth and consequences. The CPA Journal (February): 46-50.
Plecnik, J. M. and J. H. Zhang. 2015. Making R&D tax incentives more efficient: Thinking inside the 'Patent Box'. The CPA Journal (January): 7-9.
Plumlee, M., X. Yuan, M. Yan and J. J. Yu. 2015. Bank loan spread and private information: Pending approval patents. Review of Accounting Studies 20(2): 593-638.
Riess, D. 2023. Small business vs. patent trolls. Strategic Finance (December): 32-37.
The Accounting Review. 1940. Centrifugal Pipe Corporation: Recapitalization; accounting for patents. The Accounting Review (December): 499-504.
Toulmin, H. A. Jr. 1925. Patents in the income-tax return. Journal of Accountancy (September): 183-189.
Tysiac, K. 2014. Patent predicaments. Journal of Accountancy (March): 52-55.
Walton, S. 1919. Goodwill - Or speculation, Relation of trade-marks to goodwill, Patents, Sinking funds or serial bond plan, Table of accumulation of sinking fund. Journal of Accountancy (May): 379-390.
Wanetick, D. 2010. How patent vulnerability impacts valuation. The CPA Journal (November): 63-65.
Path Goal Theory (See MAAW's Other Theories Topic)
Payables (See MAAW's Accounts Payable Bibliography)
Payroll (See MAAW's Payroll Bibliography)
PCAOB (See MAAW's SOX Bibliography)
Peanuts (Also see Farming)
Skinner, R. C. 1994. Beware an accounting confidence trick. Management Accounting (June): 48-49. (Related to the story of Joe and his rack of peanuts that appears in many editions of Horngren's Cost Accounting textbook).
Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.
Pensions (See MAAW's Pensions Bibliography and MAAW's Employee Benefits Topic)
Perestroika
Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.
Lodge, G. C. 1991. Perestroika for America: Restructuring U.S. Business-Government Relations for Competitiveness in the World Economy. Boston: Harvard Business School Press.
Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.
Performance Arts
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.
Performance Management Systems (See MAAW's Performance Management Systems Topic)
Personal Accounting and Finance (See MAAW's Cash and Credit Topic)
Esquire. 2016. The new rules of personal finance: How to spend, save, invest, and not waste any of your hard-earned tender. Esquire: The Money Issue (April): 87-101, 132.
Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364.
Petroleum Industry (See MAAW's Oil and Gas Bibliography)
Pharmacy
Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.
Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.
Pharmaceutical
Altum, O. R. 1955. Production costing in a pharmaceutical company. N.A.C.A. Bulletin (January): 702-709.
Azoulay, P., N. P. Repenning and E. W. Zuckerman. 2010. Nasty, brutish, and short: Embeddedness failure in the pharmaceutical industry. Administrative Science Quarterly 55(3): 472-507.
Babe, G. S. 2011. The CEO of Bayer Corp. on creating a lean growth machine. Harvard Business Review (July/August): 41-45.
D'Aunno, T. 2010. Book review: Reputation and Power: Organizational Image and Pharmaceutical Regulation at the FDA by D. Carpenter. Administrative Science Quarterly 55(4): 671-672.
Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57.
Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A. Bulletin (July 15): 1594-1597.
Noga, T. J., B. R. Wilkinson and C. O. Ford. 2007. International transfer pricing at Marks Pharmaceuticals: A tax and financial accounting perspective. Issues in Accounting Education (November): 761-768.
Ricci, P., L. J. Hanquille and G. A. Jarrell. 1993. Valuing American Pharmaceuticals, Inc. Issues in Accounting Education (Spring): 139-168.
Terkhorn, R. J. 1949. Use of the retail inventory method to cost sales and value finished goods of a pharmaceutical manufacturer. N.A.C.A. Bulletin (June 1): 1141-1147.
Zülch, H. and D. Detzen. 2011. Enforcing financial reporting standards: The case of White Pharmaceuticals AG. Issues in Accounting Education (August): 619-632.
Phonograph Records
Borton, E. J. 1922. Production costs in the manufacture of phonograph records. National Association of Cost Accountants Official Publications (December 15): 3-13.
Davis, T. J. 1951. Phonograph records are made on schedule. N.A.C.A. Bulletin (February): 710-716.
Photography
Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.
Brueningsen, A. F. 1975. Kodak's financial information and reporting system. Management Accounting (September): 21-24.
Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.
Photos (See MAAW's Photos)
Physiocrats
Oser, J. 1963. The Evolution of Economic Thought. Chapter 3: The Physiocratic School. Harcourt, Brace & World, Inc. (Summary).
Pianos
Hawkins, H. B. 1923.Determining piano costs. Journ.al of Accountancy (February): 115-123.
Pickles
Bush, W. A. 1938. Pickle costs. N.A.C.A. Bulletin (November 1): 277-289.
Pig Iron
Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.
Pile Fabric
Harvard Business Review. 1928. Case studies in business: Consolidation of pile fabric manufacturers. Harvard Business Review (October): 96-107.
Pipes and Pipe Line
Geiger, H. D. 1960. An introduction to pipe line accounting. N.A.A. Bulletin (August): 53-65.
The Accounting Review. 1940. Centrifugal Pipe Corporation: Recapitalization; accounting for patents. The Accounting Review (December): 499-504.
Piston Ring Industry
Emerson, R. A. 1962. Budgeting for profit in the piston ring industry. N.A.A. Bulletin (November): 45-51.
Plan Do Study Act (See MAAW's Continuous Improvement Topic and MAAW's Deming's Theory of Management Topic)
Plan Do Study Act Graphics (PDSA Graphic and PDSA Graphics)
Plant Removal
Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.
Plantation
Razek, J. R. 1985. Accounting on the old plantation: A study of the financial records of an ante-bellum Louisiana sugar planter. The Accounting Historians Journal 12(1): 17-36.
Plastics
Grady, W. F. 1951. Estimated standard costs in a plastics company. N.A.C.A. Bulletin (July): 1359-1364.
Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.
Platforms (See MAAW's Platforms Bibliography. Also see MAAW's Organization Struture Topic and Business Models Bibliography)
Cusumano, M. A., D. B. Yoffie and A. Gawer. 2020. The future of platforms: Platforms power some of the world's most valuable companies, but it will get harder and harder to capture and monetize their disruptive potential. MIT Sloan Management Review (Spring): 46-54. (Summary).
Van Alstyne, M. W., Parker, G. G. and S. P. Choudary. 2016. Pipelines, platforms, and the new rules of strategy: Scale now trumps differentiation. Harvard Business Review (April): 54-62. (Summary).
Zhu, F. and M. Iansiti. 2019. Why some platforms thrive and others don't: What Alibaba, Tencent, and Uber teach us about networks that flourish. The five characteristics that make the difference. Harvard Business Review (January/February): 118-125. (Summary).A
Plating
Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.
Playtime Equipment
Forman, H. M. 1932. Accounting for the cost of your playtime equipment. N.A.C.A. Bulletin (January 1): 597-608.
Point System
Peden, R. W. 1931. Accounting with the point system. N.A.C.A. Bulletin (May 15): 1515-1544.
Police
Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.
Karunakaran, A. 2022. Status-authority asymmetry between professions: The case of 911 dispatchers and police officers. Administrative Science Quarterly 67(2): 423-468.
Policy (Accounting)
Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670.
Abdel-Khalik, A. R. 1977. Advertising effectiveness and accounting policy: A reply. The Accounting Review (January): 264-265.
Basu, S. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited. The Accounting Review (October): 942-954.
Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.
Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.
Bond, J. 1945. Accounting policy or economic philosophy? The Accounting Review (January): 24-30.
Buchter, L. 2021. Escaping the ellipsis of diversity: Insider activists' use of implementation resources to influence organization policy. Administrative Science Quarterly 66(2): 521-565.
Carter, W. K. 1981. A benefits approach to certain accounting policy choices. The Accounting Review (January): 108-114.
Cushing, B. E. 1969. An empirical study of changes in accounting policy. Journal of Accounting Research (Autumn): 196-203.
Cushing, B. E. and M. J. LeClere. 1992. Evidence on the determinants of inventory accounting policy choice. The Accounting Review (April): 355-366. (Part of a forum on LIFO choice of inventory valuation).
Epstein, B. J. and E. K. Jermakowicz. 2011. Accounting policy options in IFRS: Weighing the choices upon first-time adoption. The CPA Journal (August): 44-49.
Flesher, D. L. 1977. Advertising effectiveness and accounting policy: A comment. The Accounting Review (January): 261-263.
Foster, G. 1980. Accounting policy decisions and capital market research. Journal of Accounting and Economics (March): 29-62.
Griffin, P. A. 1980. Discussion of policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 65-69.
Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.
Harrison, G. L. and J. L. McKinnon. 1986. Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society 11(3): 233-252.
Horwitz, B. and A. Young. 1972. An empirical study of accounting policy and tender offers. Journal of Accounting Research (Spring): 96-107.
Illuzzi, K. 2015. Preferability and the private company alternative: How a FASB principle for accounting policy decisions affects election of options developed by the PCC. Journal of Accountancy (June): 46-48.
Jaafar, A. and S. McLeay. 2007. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43(2): 156-189.
Joyce, E. J., R. Libby and S. Sunder. 1982. Using the FASB's qualitative characteristics in accounting policy choices. Journal of Accounting Research (Part II, Autumn): 654-675.
Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.
Kaplan, R. S. 1981. The impact of management accounting research on policy and practice. In Buckley, J. W. Editor. The Impact of Accounting Research on Policy and Practice. Arthur Young Professors Roundtable: 57-76.
Knutson, P. H. and G. U. Napolitano. 1998. Criteria employed by the AIMR financial accounting policy committee in evaluating financial accounting standards. Accounting Horizons (June): 170-176.
Labelle, R. 1990. Bond covenants and changes in accounting policy: Canadian evidence. Contemporary Accounting Research 6(2): 677-698.
Lemke, K. W. and M. J. Page. 1992. Economic determinants of accounting policy choice: The case of current cost accounting in the U.K. Journal of Accounting and Economics (March): 87-114.
Lev, B. 1988. Toward a theory of equitable and efficient accounting policy. The Accounting Review (January): 1-22.
Liao, S. S. 1979. The effect of the separation of ownership from control on accounting policy decisions: A comment. The Accounting Review (April): 414-416.
May, R. G. and G. L. Sundem. 1973. Cost of information and security prices: Market association tests for accounting policy decisions. The Accounting Review (January): 80-94.
May, R. G. and G. L. Sundem. 1976. Research for accounting policy: An overview. The Accounting Review (October): 747-763.
Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case. The Accounting Review (April): 253-269.
Noreen, E. and J. Sepe. 1981. Market reactions to accounting policy deliberations: The inflation accounting case revisited - A reply. The Accounting Review (October): 955-958.
Ruland, R. G.. 1984. Obligation, and responsibility in accounting policy making. Journal of Accounting and Public Policy (Fall): 223-237.
Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21(5): 467-486.
Salterio, S. and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22(6): 573-587.
Smieliauskas, W., R. Craig and J. Amernic. 2010. Auditing, reasoning systems, reporting frameworks, and accounting policy risk: A response to Alexander. Abacus 46(4): 455-463.
Smith, E. D. 1976. The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review (October): 707-723.
Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420.
Tucker, J. J. III. 1985. The role of stock dividends in defining income, developing capital market research and exploring the economic consequences of accounting policy. The Accounting Historians Journal 12(2): 73-94.
Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341.
Weber, K., G. F. Davis and M. Lounsbury. 2009. Policy as myth and ceremony? The global spread of stock exchanges, 1980-2005. The Academy of Management Journal 52(6): 1319-1347.
White, G. E. 1972. Effects of discretionary accounting policy on variable and declining performance trends. Journal of Accounting Research (Autumn): 351-358.
Zeff, S. A. 2007. The SEC rules historical cost accounting: 1934 to the 1970s. Accounting and Business Research, International Accounting Policy Forum Issue.
Political Action Committees
Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).
Political Campaigns
Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.
Political Capitalism (See MAAw's Capitalism Bibliography)
Milanovic, B. 2019. Capitalism, Alone: The Future of the System That Rules the World. Harvard University Press. Chapter 3: Political Capitalism. (Summary).
Political Issues (See MAAW's Political Issues Topic)
Ponzi Schemes
Benson, S. S. 2009. Recognizing the red flags of a Ponzi scheme. The CPA Journal (June): 18-25.
Bonner, P. 2014. "Phantom" Ponzi income may be eliminated. Journal of Accountancy (January): 58-59.
Buckhoff, T. A. and B. K. P. Kramer. 2011. Conducting effective Ponzi scheme investigations. Journal of Forensic & Investigative Accounting 3(3): 1-24.
Deason, S., S. Rajgopal, G. B. Waymire and R. M. White. 2021. The role of accounting in Ponzi schemes. Accounting Horizons (March): 29-46.
Kramer, B. K. P. and T. A. Buckhoff. 2012. Beware of false profits: A Ponzi scheme is alive and well and seeking your money. Strategic Finance (May): 46-52.
Littrell, E. K. 1981. Ponzi + tax savings = profitable investment. Management Accounting (July): 63.
Markopolos, H. 2010. No One Would Listen: A True Financial Thriller. Wiley. (Harry Markopolos and his team of financial sleuths discuss how they cracked the Madoff Ponzi scheme).
Nouri, H. and B. Kremenich. 2019. Profiles of Madoff Ponzi scheme victims. Journal of Forensic & Investigative Accounting 11(2): 332-352.
Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.
Richardson, A. P. 1921. Pieces-of-eight - pieces-of-eight. Journal of Accountancy (May): 364-365. ("The man who said that there was a fool born every minute must have been a conservative.... Ponzi is being out-Ponzied. An that is the reason why we say that there are not minutes enough to allot one to each fool.").
Wilkins, A. M., W. W. Acuff and D. R. Hermanson. 2012. Understanding a Ponzi scheme: Victims' perspectives. Journal of Forensic & Investigative Accounting 4(1): 1-19.
Witner, L. H. and M. Lynch. 2010. IRS guidance for Ponzi scheme losses. The CPA Journal (February): 39-43.
Yang, J. G. S. 2014. What every victim of a Ponzi scheme must know about tax deduction. Journal of Forensic & Investigative Accounting 6(2): 260-289.
Population
Astley, W. G. 1985. The two ecologies: Population and community perspectives on organizational evolution. Administrative Science Quarterly 30(2): 224-241.
Baker, R. L. and R. M. Copeland. 1979. Evaluation of the stratified regression estimator for auditing accounting populations. Journal of Accounting Research (Autumn): 606-617.
Birnberg, J. G. and R. J. A. Pratt. 1966. Better estimates of confidence intervals for very low error rate population. Management Science (June): B482-B488.
Buchanan, P. J. 2002. The Death of the West: How Dying Populations and Immigrant Invasions Imperil Our Country and Civilization. Thomas Dunne Books.
Burgstahler, D. and J. Jiambalvo. 1986. Sample error characteristics and projection of error to audit populations. The Accounting Review (April): 233-248.
Carroll, G. R. and M. T. Hannan. 1989. Density delay in the evolution of organizational populations: A model and five empirical tests. Administrative Science Quarterly 34(3): 411-430.
Dobrev, S. D. and T. Kim. 2006. Positioning among organizations in a population: Moves between market segments and the evolution of industry structure. Administrative Science Quarterly 51(2): 230-261.
Drazin, R. and C. B. Schoonhoven. 1996. Community, population, and organization effects on innovation: A multilevel perspective. The Academy of Management Journal 39(5): 1065-1083.
Dusenbury, R. B., J. L. Reimers and S. W. Wheeler. 1994. The effect of containment information and error frequency on projection of sample errors to audit populations. The Accounting Review (January): 257-264.
Ettredge, M. L. and R. P. Srivastava. 1999. Using digital analysis to enhance data integrity. Issues in Accounting Education (November): 675-690. ("Digital analysis is a method of analyzing the patterns of digits in a sample of numbers to determine if the sample is similar to a population of numbers.").
Festge, M. O. 1979. Discussion of an empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 103-107.
Garstka, S. J. 1979. Discussion of an empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 108-110.
Garstka, S. J. and P. A. Ohlson. 1979. Ratio estimation in accounting populations with probabilities of sample selection proportional to size of book values. Journal of Accounting Research (Spring): 23-59.
Hitzig, N. B. and J . E. Jacoby. 2011. Auditing internal controls in small populations. The CPA Journal (December): 34-36.
Godfrey, J. T. and R. W. Andrews. 1982. A finite population Bayesian model for compliance testing. Journal of Accounting Research (Part I, Autumn): 304-315.
Grimlund, R. A. 1990. Combined monetary unit sampling from several independent populations: Sample size planning and sample evaluation with the moment method. Contemporary Accounting Research 6(2): 446-484.
Ham, J., D. Losell and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406.
Huss, H. F. and R. L. Trader. 1986. A note on optimal sample sizes in compliance tests using a formal Bayesian decision-theoretic approach for finite and infinite populations. Journal of Accounting Research (Autumn): 394-399.
Ingram, P. and C. Inman. 1996. Institutions, intergroup competition, and the evolution of hotel populations around Niagara Falls. Administrative Science Quarterly 41(4): 629-658.
Levinthal, D. and H. E. Posen. 2007. Myopia of selection: Does organizational adaptation limit the efficacy of population selection? Administrative Science Quarterly 52(4): 586-620.
Lomi, A. 1995. The population ecology of organizational founding: Location dependence and unobserved heterogeneity. Administrative Science Quarterly 40(1): 111-144.
Lomi, A. and E. R. Larsen. 1996. Interacting locally and evolving globally: A computational approach to the dynamics of organizational populations. The Academy of Management Journal 39(5): 1287-1321.
Lomi, A., E. R. Larsen and J. H. Freeman. 2005. Things change: Dynamic resource constraints and system-dependent selection in the evolution of organizational populations. Management Science (June): 882-903.
McKelvey, B. and H. Aldrich. 1983. Populations, natural selection, and applied organizational science. Administrative Science Quarterly 28(1): 101-128. (Part of a special section on the utilization of organizational research, part 2).
Melnick, E. L. 1972. The probability distribution of order statistics from discrete populations. Decision Sciences 3(2): 139-143.
Miner, A. S., T. L. Amburgey and T. M. Stearns. 1990. Interorganizational linkages and population dynamics: Buffering and transformational shields. Administrative Science Quarterly 35(4): 689-713.
Oser, J. 1963. The Evolution of Economic Thought. Chapter 7: The Classical School: Thomas Robert Malthus. Harcourt, Brace & World, Inc. (Summary).
Porter, M. E. and R. S. Kaplan. 2016. How to pay for health care: Bundled payments will finally unleash the competition that patients want. Harvard Business Review (July/August): 88-102. Two types of value-based reimbursement: Capitation, or population-based payment versus bundled payments. Bundled payments is the recommended solution).
Prahalad, C. K. and A. Hammond. 2002. Serving the world's poor. Harvard Business Review (September): 48-57. (The 3 tiers of the world income pyramid measured in U.S. dollars: 100 million people earn more than $20,000 per year, 2 billion earn between $2,000 and $20,000, and 4 billion earn less than $2,000. Most companies ignore the vast majority of the world's population in the bottom tier).
Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. An empirical study of error characteristics in audit populations. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 72-102.
Ramage, J. G., A. M. Krieger and L. L. Spero. 1979. [Discussion of an empirical study of error characteristics in audit populations]: A reply. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 111-113.
Schweitzer, P. J. 1968. An equilibrium property of finite-population queues. Management Science (March): 508.
Sherbrooke, C. C. 1966. Generalization of a queueing theorem of palm to finite populations. Management Science (July): 907-908.
Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128.
Swaminathan, A. and J. Delacroix. 1991. Differentiation within an organizational population: Additional evidence from the wine industry. The Academy of Management Journal 34(3): 679-692.
Tucker, D. J., J. V. Singh and A. G. Meinhard. 1990. Organizational form, population dynamics, and institutional change: The founding patterns of voluntary organizations. The Academy of Management Journal 33(1): 151-178.
Usher, J. M. and M. G. Evans. 1996. Life and death along gasoline alley: Darwinian and Lamarckian processes in a differentiating population. The Academy of Management Journal 39(5): 1428-1466.
Walsh, J. P., J. C. Kress and K. W. Beyerchen. 2005. Book review essay: Promises and perils at the bottom of the pyramid. Reviewed work: The Fortune at the Bottom of the Pyramid: Eradicating Poverty through Profits by C. K. Prahalad. Administrative Science Quarterly 50(3): 473-482. (Four billion people around the world earn less than $2 per day including 52% of the people in China and 86% of the people in India.
Port
Lakhani, S., A. Habib and M. Bradbury. 2021. Determinants and consequences of non-financial disclosures in the New Zealand port industry. Journal of Forensic & Investigative Accounting 13(1): 123-138.
Marques, L., J. A. Ribeiro and R. W. Scapens. 2011. The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research (December): 269-291.
Portfolio Management
Allen, T. 2002. Are your products profitable? Strategic Finance (March): 32-37. (Establishing a methodology for tracking and managing product stock-keeping units, or SKUs, from a life-cycle profitability viewpoint, or SKU portfolio management - SPM).
Gao, X., T. J. Wong, L. Xia and G. Yu. 2021. Network-induced agency conflicts in delegated portfolio management. The Accounting Review (January): 171-198.
Glett, B. 2003. Stock Market Stratagem: Loss Control and Portfolio Management Enhancement. South-Western Educational Publishing.
Jarrow, R. and F. Zhao. 2006. Downside loss aversion and portfolio management. Management Science (April): 558-566.
Jerrery, M. and I. Leliveld. 2004. Best practices in IT portfolio management. MIT Sloan Management Review (Spring): 41-49.
Johnstone, K. M. and J. C. Bedard. 2004. Audit firm portfolio management decisions. Journal of Accounting Research (September): 659-690.
Lyle, M. R. and T. L. Yohn. 2021. Fundamental analysis and mean-variance optimal portfolios. The Accounting Review (November): 303-327.
Porter, M. E. 1987. From competitive advantage to corporate strategy. Harvard Business Review (May-June): 43-59. (Summary).
Reilly, F. K. and K. C. Brown. 2003. Investment Analysis and Portfolio Management, 7th. South-Western Educational Publishing.
Sharp, A. D. and T. A. Webre. 2014. Allocating portfolio management fees. The CPA Journal (September): 60-63.
Tai, Y., W. Wang and J. Katrichis. 2015. The impact of improved costing methods on customer portfolio management activities. Advances in Management Accounting (25): 259-287.
Post Office
Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35-36. (Summary).
Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.
Postage Meters
Critelli, M. J. 2005. Back where we belong. Harvard Business Review (May): 47-54. (Pitney Bowes diversification turned out to be a mistake).
Green, M., J. Garrity and A. Gumbus. 2002. Pitney Bowes calls for new metrics. Strategic Finance (May): 30-35. (Balanced scorecard).
Postulates (See MAAW's Postulates and Principles Bibliography)
Postulates are "basic assumptions or fundamental propositions concerning the economic, political, and sociological environment in which accounting must operate." Hendriksen, E. S. 1977. Accounting Theory. 3rd. ed. Richard D. Irwin, Inc. p. 109.
Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).
Poultry (Also see Chickens, and Farming)
Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.
Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.
Power Plants (See MAAW's Energy Topic)
Preferred Stock (Also MAAW's Stock and Stock Ownership Bibliography)
Price and Pricing (See MAAW's Pricing Decisions Topic)
Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).
Price-Earnings Ratio (See MAAW's Ratios Bibliography)
Price Specie-Flow Mechanism
Oser, J. 1963. The Evolution of Economic Thought. Chapter 4: The Classical School: Forerunners. Harcourt, Brace & World, Inc. (Summary).
Principle of Explication
Hornsey, M. J. and K. S. Fielding. 2017. Attitude roots and Jiu Jitsu persuasion: Understanding and overcoming the motivated rejection of science. American Psychologist 72(5): 459-473. (Summary).
Principle of Motivated Reasoning
Hornsey, M. J. and K. S. Fielding. 2017. Attitude roots and Jiu Jitsu persuasion: Understanding and overcoming the motivated rejection of science. American Psychologist 72(5): 459-473. (Summary).
Principle of Population
Oser, J. 1963. The Evolution of Economic Thought. Chapter 7: The Classical School: Thomas Robert Malthus. Harcourt, Brace & World, Inc. (Summary).
Principle of Utility
Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).
Principles (See MAAW's Postulates and Principles Bibliography)
Printing Industry (Also see Book Manufacturing)
Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.
Beierle, H. 1926. Cost finding in the printing industry. The Accounting Review (March): 98-104.
Daniels, R. B. and L. M. Plunkett. 1994. The nature and influence of managerial accounting during the new south movement: The case of a Charleston printer. The Accounting Historians Journal 21(1): 145-161.
D'Aveni, R. 2015. The 3-D printing revolution. Harvard Business Review (May): 40-48.
D'Aveni, R. A. 2018. The 3-D printing playbook. Harvard Business Review (July/August): 106-113.
Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.
Jackson, J. H. 1919. Standardization of printers' accounts. Journal of Accountancy (May): 358-363.
Lang, H. H. 1933. Engineering principles applied to the printing industry. N.A.C.A. Bulletin (March 15): 1017-1036.
Lawrence, W. B. 1921. Uniform cost accounting methods in the printing industry. National Association of Cost Accountants Official Publications (August): 3-18.
Lovata, L. M., M. L. Hirsch Jr. and M. L. Costigan. 1998. Bulldog Printing: Cost estimation and information elicitation mini-case and teaching notes. Journal of Accounting Education 16(3-4): 563-583.
Metzger, A. 1931. Mechanical cost accounting for color printing. N.A.C.A. Bulletin (October 15): 225-241.
Mitchell, F. and S. P. Walker. 1997. Market pressures and the development of costing practice: The emergence of uniform costing in the U.K. printing industry. Management Accounting Research (March): 75-101.
Shaw, P. H. 1921. A method of obtaining ink costs in the printing industry. National Association of Cost Accountants Official Publications (January): 3-15.
United Typothetae of America. 1918. Treatise on the Standard Accounting System for Printers: To be used with the Standard Cost Finding System with which it Interlocks. United Typothetae of America.
Prison
Andrew, J. 2010. Prison privatization: The (Ir)relevance of accounting. Accounting and the Public Interest (10): 122-137.
Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.
Cressey, D. R. 1959. Contradictory directives in complex organizations: The case of the prison. Administrative Science Quarterly 4(1): 1-19.
English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus 46(3): 289-319.
Foucault, M. 1977. Discipline and Punish: The Birth of the Prison. New York, NY: Pantheon.
Grusky, O. 1959. Role conflict in organization: A study of prison camp officials. Administrative Science Quarterly 3(4): 452-472.
Leininger, W. E., A. J. Della Bitta and M. W. Frey. 1974. The influence of open and closed belief systems on cooperation in the prisoner's dilemma. Decision Sciences 5(2): 255-262.
Rogers, K. M., K. G. Corley and B. E. Ashforth. 2017. Seeing more than orange: Organizational respect and positive identity transformation in a prison context. Administrative Science Quarterly 62(2): 219-269.
Scott, W. D. 2015. Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by U.S. private prison corporations. Accounting and the Public Interest (15): 27-52.
Van Gogh, V. 1970. [Illustration]: The prisoners' round. Administrative Science Quarterly 15(3): 317.
Walters, M. 2004. Alternative accounting thought and the prison-house of metaphor. Accounting, Organizations and Society 29(2): 157-187.
Wolf, G. and M. Shubik. 1974. Solution concepts and psychological motivation in prisoner's dilemma games. Decision Sciences 5(2): 153-163.
Privacy (See MAAW's Privacy Bibliography)
Privatization
Andrew, J. 2010. Prison privatization: The (Ir)relevance of accounting. Accounting and the Public Interest (10): 122-137.
Emmons, W. 2000. The Evolving Bargain: Strategic Implications of Deregulation and Privatization. Harvard Business School Press.
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)."].
Granof, M. H. 1992. Privatization: The road to federal regulation of auditing. Accounting Horizons (December): 76-85.
Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.
Ho, J. L. Y., X. Yang and X. Li. 2011. Control privatization, corporate governance, and firm performance: Evidence from China. Journal of International Accounting Research 10(2): 23-56.
Jia, J., Q. Sun and W. H. S. Tong. 2005. Privatization through an overseas listing: Evidence from China’s H-share firms. Financial Management 34(3): 5-30.
Jupe, R. 2012. The privatization of British Energy: Risk transfer and the state. Accounting, Organizations and Society 37(2): 116-129.
Macías, M. 2002. Vangermeersch manuscript award winner, 2001: Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly. The Accounting Historians Journal 29(2): 31-57.
Ogden, S. G. 1995. Transformation framework of accountability: The case of water privatization. Accounting, Organizations and Society 20(2-3): 193-218.
Peel, M. J., M. W. Pendlebury and R. E. V. Groves. 1991. Employee share ownership, privatization and internal financial reporting - Some new evidence. Management Accounting Research (June): 71-88.
Puxty, A. G. 1997. Accounting choice and a theory of crisis: The cases of post-privatization British telecom and British Gas. Accounting, Organizations and Society 22(7): 713-735.
Schmidt, M. 2012. The New Global Rulers: The Privatization of Regulation in the World Economy by Tim Buthe, Walter Mattli. The Accounting Review (July): 1447-1450.
Sun, Q. T., H. S. Wilson and J. Tong. 2002. How does government ownership affect firm performance? Evidence from China's privatization experience” Journal of Business Finance & Accounting 29(1/2): 1-27.
Uhlenbruck, K. and J. O. De Castro. 2000. Foreign acquisitions in Central and Eastern Europe: Outcomes of privatization in transitional economies. The Academy of Management Journal 43(3): 381-402.
Prisons
Cressey, D. R. 1959. Contradictory directives in complex organizations: The case of the prison. Administrative Science Quarterly 4(1): 1-19.
Private Estates
Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.
Private Foundations
McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.
McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.
Process Costing (See MAAW's Process Costing Topic)
Process Design (See MAAW's Process Design and Reengineering Topic)
Process Mining (See MAAW's Data Mining Topic)
Procurement (See MAAW's Procurement Bibliography)
Procurement Cards (See MAAW's Procurement Bibliography)
Product and Process Startups
Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143.
Product Development (See MAAW's Product Development Bibliography)
Product Life Cycle Management (See MAAW's Product Life Cycle Management Topic)
Product Recalls
Dong, Y., K. Xu, S. Song and Z. Chen. 2021. Quality reference in consumer product recalls. Decision Sciences 52(4): 893-919.
DuHadway, S. and R. Narasimhan. 2021. Subverting process-based controls: Oscillation in automotive recalls and a simulation on opportunism within a network. Decision Sciences 52(6): 1326-1363.
Kettering, R. C. 2001. Accounting for quality with nonfinancial measures: A simple no-cost program for the small company. Management Accounting Quarterly (Spring): 14-19. (Summary).
Lee, L. F., A. P. Hutton and S. Shu. 2015. The role of social media in the capital market: Evidence from consumer product recalls. Journal of Accounting Research (May): 367-404.
Steven, A. B. 2015. Abstract from the Elwood S. Buffa Doctoral Dissertation award competition: Supply chain structure, product recalls, and firm performance: Empirically investigating recall drivers and recall financial performance relationships. Decision Sciences 46(2): 477-483.
Thirumalai, S. and K. K. Sinha. 2011. Product recalls in the medical device industry: An empirical exploration of the sources and financial consequences. Management Science (February): 376-392.
Product Take Back
Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).
Productivity (See MAAW's Productivity Topic)
Professional (Also see Sports Teams)
Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.
Mundee, C. R. Jr. 1975. Primer on the professional corporation. Management Accounting (January): 25-28.
O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.
Professional Exams (See MAAW's Professional Exams Topic)
Profit and Loss (Also see MAAW's Income and Income Statement Bibliography)
Allen, C. B. 1955. Introduction to model building on account data. N.A.C.A. Bulletin (June): 1320-1333. (Converting a profit and loss statement into an income model, i.e., stating the relationships on the P&L statement in terms of algebraic equations).
Baridon, F. E. 1960. Profit and loss budget by volume. N.A.A. Bulletin (November): 83-89.
Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.
Castenholz, W. B. 1926. Defects of the monthly profit and loss statement. The Accounting Review (June): 12-19.
Cowie, D. 2012. P&L pioneer: German sports apparel maker Puma is the first major company to quantify and report the monetary cost of its environmental impact in a formal profit and loss statement. CGMA Magazine (Inaugural issue): 44-48.
Crowningshield, G. R. and G. L. Battista. 1961. Fixing responsibility through profit and loss analysis. N.A.A. Bulletin (December): 11-27.
Elliott, J. W. and H. L. Uphoff. 1972. Predicting the near term profit and loss statement with an econometric model: A feasibility study. Journal of Accounting Research (Autumn): 259-274.
Funari, M. R. 1963. What is your daily profit and loss control barometer reading today? N.A.A. Bulletin (July): 37-46. (Daily reporting).
Glover, S. M., D. F. Prawitt and M. S. Drake. 2015. Between a rock and a hard place: A path forward for using substantive analytical procedures in auditing large P&L accounts: Commentary and analysis. Auditing: A Journal of Practice & Theory 34(3): 161-179.
Harrison, G. C. 1948. The practical economist's profit and loss statement. N.A.C.A. Bulletin (December 15): 443-456.
James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.
Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347.
Johnson, R. V. and J. L. Shinn. 1959. Constructing and using profit and loss statements by division and market. N.A.A. Bulletin (May): 5-10.
Jones, S. and M. Aiken. 1994. The significance of the profit and loss account in nineteenth-century Britain: A reassessment. Abacus 30(2): 196-230.
Journal of Accountancy. 1912. Profit and loss assessment. Journal of Accountancy (February): 137-141.
Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.
Lorig, A. N. 1943. Valuing inventories in profit and loss determination. The Accounting Review (July): 234-239.
Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.
Roberts, J. W. 1920. Taxable income and profit and loss. Journal of Accountancy (May): 351-358.
Stewart, T. A. and L. O'Brien. 2005. Execution without excuses. Harvard Business Review (March): 102-111. (Dell's sustained competitive advantage is due to more than its famous business model. Consistent execution requires real-time P&L management, and emphasis on ingenuity rather than on investment, and a culture of accountability.").
Tanner, J. B. 1914. Governmental profit and loss. Journal of Accountancy (April): 264-270.
Tinsley, A. L. 1917. Classification of income and profit and loss accounts. Journal of Accountancy (August): 94-99.
Vancamp, H. K. 1960. The use of the product profit and loss budget for marginal sales decisions. N.A.A. Bulletin (November): 5-16.
Wrye, W. C. 1912. "Profit and loss - Or what?" Journal of Accountancy (November): 418-419.
Profit Analysis (See Management Accounting: Concepts, Techniques & Controversial Issues Chapter 13)
Profit Beyond Measure by Johnson and Broms (See the Profit Beyond Measure Summary and Graphics and Notes)
Profit Center (See MAAW's Responsibility Accounting Topic)
Profit Motive
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. Chapter 9: The Rise of the Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).
Profit Sharing (See MAAW's Employee Benefits Topic)
Bigge, J. J. 1948. A look at profit sharing - Purposes and methods. N.A.C.A. Bulletin (September 15): 51-58.
Boster, C., M. Majerczyk and Y. Tian. 2018. The effect of individual and pooled profit sharing plans on honesty in managerial reporting. Contemporary Accounting Research 35(2): 696-715.
Burrows, G. and C. Black. 1998. Profit sharing in Australian big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23(5-6): 517-530.
Heilman, R. E. 1925. Profit sharing as a method of compensation. National Association of Cost Accountants Official Publications (February 2): 3-16.
Huddart, S. and P. J. Liang. 2005. Profit sharing and monitoring in partnerships. Journal of Accounting and Economics (December): 153-187.
Naab, J. M. 1954. A report on five years of profit sharing. N.A.C.A. Bulletin (July): 1457-1463.
Thompson, D. R. 1945. Profit sharing is good business. N.A.C.A. Bulletin (December 15): 334-341.
Van Brenk, H., B. Majoor and A. M. Wright. 2021. The effects of profit-sharing plans, client importance, and reinforcement sensitivity on audit quality. Auditing: A Journal of Practice & Theory 40(1): 107-131.
Project Management (See MAAW's Project Management Topic)
El-Wakeel, F. 2019. Technology workbook: Agile project management in analytics: Agile project management is an iterative adaptive approach that helps ensure the project delivers what the customer truly needs. Strategic Finance (May): 66-67. (Summary).
Rigby, D. K., J. Sutherland and H. Takeuchi. 2016. Embracing agile: How to master the process that's transforming management. Harvard Business Review (May): 40-50. (Summary).
Property
Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.
Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.
Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.
Coes, H. V. 1932. Appraisals and property accounting. N.A.C.A. Bulletin (May 1): 1168-1175.
Himmelblau, D. 1928. Some problems in property accounting. The Accounting Review (June): 149-160.
Hossack, A. B. 1945. Postwar readjustments of property accounting. N.A.C.A. Bulletin (June 15): 947-957.
Proprietary
Aobdia, D. 2015. Proprietary information spillovers and supplier choice: Evidence from auditors. Review of Accounting Studies 20(4): 1504-1539.
Berger, P. G. and R. N. Nann. 2007. Segment profitability and the proprietary and agency costs of disclosure. The Accounting Review (July): 869-906.
Bernard, D., D. Burgstahler and D. Kaya. 2018. Size management by European private firms to minimize proprietary costs of disclosure. Journal of Accounting and Economics (August): 94-122.
Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244.
Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.
Drebin, A. R. 1966. Accounting for proprietary research. The Accounting Review (July): 413-425.
Dye, R. A. 1985. Disclosure of nonproprietary information. Journal of Accounting Research (Spring): 123-145.
Economides, N. and E. Katsamakas. 2006. Two-sided competition of proprietary vs. open source technology platforms and the implications for the software industry. Management Science (July): 1057-1071.
Ellis, J. A., C. E. Fee and S. E. Thomas. 2012. Proprietary costs and the disclosure of information about customers. Journal of Accounting Research (June): 685-727.
Frankel, R., J. Lee and Z. Lemayian. 2018. Proprietary costs and sealing documents in patent litigation. Review of Accounting Studies 23(2): 452-486.
Glaeser, S. 2018. The effects of proprietary information on corporate disclosure and transparency: Evidence from trade secrets. Journal of Accounting and Economics (August): 163-193.
Hughes, J. S., J. L. Kao and M. Williams. 2002. Public disclosure of forward contracts and revelation of proprietary information. Review of Accounting Studies 7(4): 459-478.
Lang, M. and E. Sul. 2014. Linking industry concentration to proprietary costs and disclosure: Challenges and opportunities. Journal of Accounting and Economics (November-December): 265-274.
MacCormack, A., J. Rusnak and C. Y. Baldwin. 2006. Exploring the structure of complex software designs: An empirical study of open source and proprietary code. Management Science (July): 1015-1030.
McAllister, B. and B. Cripe. 2008. Improper release of proprietary information. The CPA Journal (March): 52-55.
Moores, K. and G. T. Steadman. 1986. The comparative viewpoints of groups of accountants: More on the entity - proprietary debate. Accounting, Organizations and Society 11(1): 19-34.
Morey, L. 1926. Fund and proprietary accounts in governmental accounting. The Accounting Review (June): 77-84.
Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494.
Reilly, R. F. 1998. The valuation of proprietary technology. Management Accounting (January): 45-49.
Ricchiute, D. N. 1979. Standard setting and the entity-proprietary debate. Accounting, Organizations and Society 4(1-2): 67-76.
Venkatesh, R., P. Chintagunta and V. Mahajan. 2006. Research note: Sole entrant, co-optor, or component supplier: Optimal end-product strategies for manufacturers of proprietary component brands. Management Science (April): 613-622.
Verrecchia, R. E. 1990. Endogenous proprietary costs through firm interdependence. Journal of Accounting and Economics (January): 245-250.
Zook, C. and J. Allen. 2011. The great repeatable business model: Leveraging a simple formula allows corporations to create new and more-lasting differentiation. Harvard Business Review (November): 106-114. ("Differentiation is the essence of strategy, the prime source of competitive advantage." The authors catalog and sort 250 capabilities into three major clusters (management systems, operating capabilities, and proprietary assets) with five categories in each cluster to create the differentiation map).
Proprietorship (See MAAW's Accounting Theory Topic and MAAW's Small Business Topic)
Chow, Y. C. 1942. The doctrine of proprietorship. The Accounting Review (April): 157-163.
Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.
Sprague, C. E. 1907. The
philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy
(April): 454-459.
Prospect Theory
Abedellaoui, M., O. L'Haridon and C. Paraschiv. 2011. Experience vs. described uncertainty: Do we need two prospect theory specifications? Management Science (October): 1879-1895.
Austin, C. R., D. D. Bobek and S. Jackson. 2021. Does prospect theory explain ethical decision making? Evidence from tax compliance. Accounting, Organizations and Society (94): 101251.
Baucells, M. and F. H. Heukamp. 2006. Stochastic dominance and cumulative prospect theory. Management Science (September): 1409-1423.
Baltussen, G., T. Post and P. van Vliet. 2006. Violations of cumulative prospect theory in mixed gambles with moderate probabilities. Management Science (August): 1288-1290.
Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.
Fiegenbaum, A. and H. Thomas. 1988. Attitudes toward risk and the risk-return paradox: Prospect theory explanations. The Academy of Management Journal 31(1): 85-106.
Harwood, G. B., J. L. Pate and A. Schneider. 1991. Budgeting decisions as a function of framing: An application of prospect theory's reflection effect. Management Accounting Research (September): 161-170.
He, X. D. and X. Y. Zhou. 2011. Portfolio choice under cumulative prospect theory: An analytical treatment. Management Science (February): 315-331.
Henderson, V. 2012. Prospect theory, liquidation, and the disposition effect. Management Science (February): 445-460.
Jegers, M. 1991. Prospect theory and the risk-return relation: Some Belgian evidence. The Academy of Management Journal 34(1): 215-225.
Shimizu, K. 2007. Prospect theory, behavioral theory, and the threat-rigidity thesis: Combinative effects on organizational decisions to divest formerly acquired units. The Academy of Management Journal 50(6): 1495-1514.
Public Accountant (See MAAW's Accounting Practice Topic)
Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.
Public Assets
Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.
Public Lending Agreements
Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.
Public Policy Actions
Enis, C. R. and E. A. Morash. 1985. Accounting for public policy actions: The case of motor carrier deregulation. Abacus 21(1): 63-83.
Public Projects
Terre, N. C., D. W. Warnke and A. P. Ameiss. 1973. Cost/benefit analysis of public projects. Management Accounting (January): 34-37.
Public Space
Neu, D. 2006. Accounting for public space. Accounting, Organizations and Society 31(4-5): 391-414.
Public Television (Also see TV)
Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.
Public Utilities (See MAAW's Public Utilities Bibliography)
Publishing (Also see Book Manufacturing and Printing Industry)
Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.
Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).
Gayle, W. T. 1951. Controlling costs in the publishing industry. N.A.C.A. Bulletin (September): 66-78.
Morris, T. P. 1960. Design for conversion to full costs by a publishing company. N.A.A. Bulletin (February): 15-25.
Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.
Pull Systems (See MAAW's JIT and Lean Enterprise Topic)
Davies, S. 2009. Evolution of the Toyota production system. Engineering & Technology (May 20). (According to Davies, Mitsubishi learned how to use takt time from the Germans. Toyota combined the concepts of flow production, pull systems, level production, and takt time to form the basis for just-in-time. Takt time limits production to avoid either over or under production).
Greenwood, T., M. Bradford and B. Greene. 2002. Becoming a lean enterprise: A tale of two firms. Strategic Finance (November): 32-39. (An oral surgeon and aircraft manufacturer become lean. Includes a list and some discussion of 13 basic lean tools: 5s, setup reduction, production to takt time, standard work, pull systems, method sheets, mistake proofing, flow production cell design, point-of-use material storage, visual controls, cross-training, total productive maintenance, and quality assurance - Table 1, p. 35).
Liker, J. 2003. The Toyota Way: 14 Management Principles From The World's Greatest Manufacturer. McGraw-Hill. (Briefly: 1. Base decisions on a long-term strategy, 2. Create a continuous process flow, 3. Use pull systems, 4. Level the work load to minimize waste, 5. Stop the line to fix problems, 6. Standardize processes and tasks, 7. Use visual controls, 8. Use reliable thoroughly tested technology, 9. Develop leaders, 10. Develop teams, 11. Respect partners and suppliers, 12. Use go-and-see for yourself management, 13. Use consensus decisions, 14. Become a learning organization through continuous improvement).
Martin, J. R. Not dated. Lean concepts and terms. Management And Accounting Web. LeanConceptsandTermsSummary.htm
Pulpwood
Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.
Punched Card
Findlay, R. D. 1957. Order writing with punched tape and cards. N.A.A. Bulletin (September): 89-92.
Gernes, R. H. 1954. A year end inventory processed on punched cards. N.A.C.A. Bulletin (October): 281-286.
Heller, W. W. 1958. Up-dating of material standards on punched cards. N.A.A. Bulletin (October): 89-93.
Irvin, M. K. 1962. Accounts payable on punched cards - Handling an exception. N.A.A. Bulletin (February): 74.
Johnson, H. S. 1961. Inventory and maintenance cost controls by use of punched cards. N.A.A. Bulletin (October): 81-85.
Nelson, C. J. 1949. Putting the factory ledger on punched cards. N.A.C.A. Bulletin (September): 67-76.
Riddle, L. P. 1947. Analytical and accounting control of sales and gross profit by punched cards. N.A.C.A. Bulletin (November 15): 323-334.
Rowland, F. H. 1931. Principles of punched card accounting. N.A.C.A. Bulletin (May 1): 1389-1453.
Rutzen, G. V. 1954. A cycle inventory taken on punched cards. N.A.C.A. Bulletin (October): 276-281.
Schrey, J. W. 1957. From punched cards to computer - A voice of experience. N.A.C.A. Bulletin (May): 1154-1158.
Sidak, J. G. 1947. Property records and depreciation accounting on punched cards. N.A.C.A. Bulletin (July 1): 1352-1358.
Punched Hole
Petit, R. D. 1930. Punched hole accounting. N.A.C.A. Bulletin (January 15): 627-633.
Puns (See MAAW's Puns)
Purchase and Pooling (Also see MAAW's Mergers and Acquisitions Topic and MAAW's Business Combinations Bibliography)
Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2000. The financial statement effects of eliminating the pooling-of-interest method of acquisition accounting. Accounting Horizons (March): 1-19.
Ayers, B. C., C. E. Lefanowicz and J. R. Robinson. 2002. Do firms purchase the pooling method? Review of Accounting Studies 7(1): 5-32.
Aboody, D., R. Kasznik and M. Williams. 2000. Purchase versus pooling in stock-for-stock acquisitions: Why do firms care? Journal of Accounting and Economics (June): 261-286.
Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.
Briloff, A. J. 1967. Dirty pooling. The Accounting Review (July): 489-496.
Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195.
Davis, M. L. 1990. Differential market reaction to pooling and purchase methods. The Accounting Review (July): 696-709.
Eigen, M. M. 1965. Is pooling really necessary? The Accounting Review (July): 536-540.
Gagnon, J. 1967. Purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 187-204.
Gagnon, J. 1971. The purchase-pooling choice: Some empirical evidence. Journal of Accounting Research (Spring): 52-72.
Hendrickson, H. S. 1968. Some comments on "Dirty Pooling". The Accounting Review (April): 363-366.
Hong, H., R. S. Kaplan and G. Mandelker. 1978. Pooling vs. purchase: The effects of accounting for mergers on stock prices. The Accounting Review (January): 31-47.
Hopkins, P. E., R. W. Houston and M. F. Peters. 2000. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review (July): 257-281.
Kimmell, D. L. 1976. Consolidation models at acquisition: Purchase and pooling of interest methods. The Accounting Review (July): 629-632.
King, A. M. 2001. Applying new M&A accounting rules. Strategic Finance (November): 33-36. (The pooling-of-interest method is out, the purchase method is in).
Lauver, R. C. 1966. The case for poolings. The Accounting Review (January): 65-74.
Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.
Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or __________? ? Journal of Accounting Education 12(1): 81-87.
Nurnberg, H., C. P. Stickney and R. L. Weil. 1975. Combining stockholders' equity accounts under pooling of interests method. The Accounting Review (January): 179-183.
Rayburn, F. R. 1975. Pooling of interest: The status of enforcement. Journal of Accountancy (October): 82-85.
Rayburn, F. R. and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. The Accounting Historians Journal 18(2): 155-192.
Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.
Sapienza, S. R. 1962. Pooling theory and practice in business combinations. The Accounting Review (April): 263-278.
Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590.
Sapienza, S. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 205-209.
Weber, J. P. 2004. Shareholder wealth effects of pooling-of-interests accounting: Evidence from the SEC's restriction on share repurchases following pooling transactions. Journal of Accounting and Economics (February): 39-57.
Wyatt, A. R. 1967. Discussion of purchase versus pooling of interests: The search for a predictor. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-212.
Purchase Commitments
Gujarathi, M. R. and S. F. Biggs. 1988. Accounting for purchase commitments: Some issues and recommendations. Accounting Horizons (September): 75-82.
Purchase Order
Barrett, J. 1954. The purchase order - A vital business document. N.A.C.A. Bulletin (August): 1634-1638.
Duro, R. A. 1970. Don't forget your purchase order commitments! Management Accounting (June): 47-48.
Harding P. I. K. 1962. The limited-value purchase order in the aircraft industry. N.A.A. Bulletin (April): 38.
O'Leary, D. E. 2022. Purchase order "analytic audit." Journal of Emerging Technologies in Accounting 19(1): 199-211.
Sutherland, R. E. 1965. Purchase order numbering with built-in intelligence. N.A.A. Bulletin (June): 33-37.
Sweet, H. N. 1921. Purchase orders and purchase records. National Association of Cost Accountants Official Publications (January): 3-10.
Purchased Parts
Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.
Purchasing Agent
Harvard Business Review. 1925. Case studies in business: Status of the purchasing agent in a manufacturing organization. Harvard Business Review (January): 234-238.
Harvard Business Review. 1928. Case studies in business. Centralized purchasing. Harvard Business Review (April): 343-351.
Malloy, F. W. 1958. How we integrated the purchasing-receiving operation. N.A.A. Bulletin (June): 87-91. (Case study).
Pure Competition
Oser, J. 1963. The Evolution of Economic Thought. Chapter 20: The Departure From Pure Competition. Harcourt, Brace & World, Inc. (Summary).
Pushdown Accounting
Nurnberg, H. 2010. Certain unresolved ambiguities in pushdown accounting. The CPA Journal (September): 14-16, 18-21.
Rashty, J. 2018. Implications of pushdown accounting. The CPA Journal (March): 53-55.
Qualifying Special-Purpose Entity
Hazera, A. 2023. How rules-based standard-setting facilitated the 2008 subprime crisis: Lessons from the "Qualifying Special-Purpose Entity" concept. Journal of Forensic & Investigative Accounting 15(2): 213-247.
Quality (See MAAW's Quality Related Topic)
Quality Cost Conformance Model (See The Quality Cost Conformance Model)
Qualrics
Holt, T. P. and T. M. Loraas. 2019. Using qualtrics panels to source external auditors: A replication study. Journal of Information Systems (Spring): 29-41.
Owens, J. and E. M. Hawkins. 2019. Using online labor market participants for nonprofessional investor research: A comparison of MTurk and Qualtrics samples. Journal of Information Systems (Spring): 113-128.
Queing Theory (See MAAW's Queuing Theory Bibliography)
Quantitative Methods (See MAAW' Quantitative Methods Topic)
Quantity Theory of Money
Oser, J. 1963. The Evolution of Economic Thought. Chapters 19: Monetary Economics. Harcourt, Brace & World, Inc. (Summary).
Race and Racism
Alagiah, R. 2004. Management accounting, racism, division and exploitation: The case of the Malaysian plantations industry. Journal of Applied Management Accounting Research (Summer): 69-80.
Annisette, M. 2003. The colour of accountancy: Examining the salience of race in a professionalisation. Accounting, Organizations and Society 28(7-8): 639-674.
Bass, B. M., W. F. Cascio, J. W. McPherson and H. J. Tragash. 1976. PROSPER - Training and research for increasing management awareness of affirmative action in race relations. The Academy of Management Journal 19(3): 353-369.
Cliffe, S. 2019. Race at work: We won't make real progress till we understand the barriers to change. Harvard Business Review (March/April): 146-147.
Date, S. V. 2020. The Useful Idiot: How Donald Trump Killed the Republican Party with Racism and the Rest of Us with Coronavirus. Sounion Books.
Dreher, G. F. and T. H. Cox, Jr. 2000. Labor market mobility and cash compensation: The moderating effects of race and gender. The Academy of Management Journal 43(5): 890-900.
Ellison-Taylor, K. 2020. Together, we can make a difference: A 12-step plan to address racism and unconscious bias. Journal of Accountancy (August): 24-28.
Greenhaus, J. H., S. Parasuraman and W. M. Wormley. 1990. Effects of race on organizational experiences, job performance evaluations, and career outcomes. The Academy of Management Journal 33(1): 64-86.
Hall, F. S. and D. T. Hall. 1976. Effects of job incumbents' race and sex on evaluations of managerial performance. The Academy of Management Journal 19(3): 476-481.
Hitchens, C. 2009. God Is Not Great: How Religion Poisons Everything. Twelve. (The following is from a review by Stephen Prothero that appeared in The Washington Post: "Religion, Hitchens writes, is 'violent, irrational, intolerant, allied to racism and tribalism and bigotry, invested in ignorance and hostile to free inquiry, contemptuous of women and coercive toward children... Hitchens argues that religion is "man-made" and murderous, originating in fear and sustained by brute force. Like Richard Dawkins, he denounces the religious education of young people as child abuse.").
James, K. L. and C. Hill. 2009. Race and the development of career interest in accounting. Journal of Accounting Education 27(4): 210-222.
Kang, S. K., K. A. DeCelles, A. Tilcsik and S. Jun. 2016. Whitened resumes: Race and self-presentation in the labor market. Administrative Science Quarterly 61(3): 469-502.
Lewis, A. 2020. When will we be able to breathe in accounting? Provoking an honest conversation about race and racism in the profession. The CPA Journal (September): 36-41.
Livingston, R. 2020. How to promote racial equity in the workplace: A five-step plan. Harvard Business Review (September/October): 64-72. (Problem awareness, root-cause analysis, empathy or concern about the problem and the people it afflicts, strategies for addressing the problem, and sacrifice, or willingness to invest the time energy, and resources needed for strategy implementation).
Melaku, T. M., A. Beeman, D. G. Smith and W. B. Johnson. 2020. Be a better ally: How white men can help their marginalized colleagues advance. Harvard Business Review (November/December): 135-139.
Miller, J. C., M. A. Stanko and M. D. Diallo. 2020. Case study: When your brand is racist. Harvard Business Review (November/December): 140-145.
Mobley, W. H. 1982. Supervisor and employee race and sex effects on performance appraisals: A field study of adverse impact and generalizability. The Academy of Management Journal 25(3): 598-606.
Park, S. H. and J. D. Westphal. 2013. Social discrimination in the corporate elite: How status affects the propensity for minority CEOs to receive blame for low firm performance. Administrative Science Quarterly 58(4): 542-586.
Powell, G. N. and D. A. Butterfield. 1997. Effect of race on promotions to top management in a federal department. The Academy of Management Journal 40(1): 112-128.
Renzulli, L. 2009. Book review: Race and Entrepreneurial Success: Black- Asian- and White-Owned Business in the United States by Robert W. Fairlie, Alica M. Robb. Administrative Science Quarterly 54(3): 531-532.
Ruggs, E. N. and D. R. Avery. 2020. Organizations cannot afford to stay silent on racial injustice. MIT Sloan Management Review (Summer): 1-3.
Scarr, S. 1988. Race and gender as psychological variables: Social and ethical issues. American Psychologist (43): 56-59.
Scott, E. E. 2020. Advice for retaining African American accountants: Using 'perspective-taking' to strengthen interpersonal relationships. The CPA Journal (December/January): 56-59.
Smith, V. 2014. Book review: The Production of Difference: Race and the Management of Labor in U.S. History by D. R. Roediger, E. D. Esch. Administrative Science Quarterly 59(1): 187-189.
Weisenfeld, L. and I. Robinson-Backmon. 2001. Minority accountants’ views on gender and race biases, career limitations and suggestions for undergraduate educational institutions. Journal of Accounting Education 19(3): 163-187.
Zhang, L. 2017. A fair game? Racial bias and repeated interaction between NBA coaches and players. Administrative Science Quarterly 62(4): 603-625.
Race Track (Also see Horse Racing)
Clough, D. R. and H. Piezunka. 2020. Tie dissolution in market networks: A theory of vicarious performance feedback. Administrative Science Quarterly 65(4): 972-1017.
Van Duyne, L. R. 1940. Accounting control at a race track. N.A.C.A. Bulletin (March 1): 801-832.
Radar Charts and Spider Graphs
Abolfathi, N. and S. Santamaria. 2020. Dating disruption - How Tinder gamified an industry. MIT Sloan Management Review (Spring): 7-11. (Radar chart comparing dating apps).
Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).
Radio
Croidieu, G. and P. H. Kim. 2018. Labor of love: Amateurs and lay-expertise legitimation in the early U.S. radio field. Administrative Science Quarterly 63(1): 1-42.
Eiseman, C. W. 1934. Cost control in the R. K. O. Radio Studio. N.A.C.A. Bulletin August 1): 1351-1361.
Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.
Percival, R. C. 1953. Time is money: Accounting for radio revenue. N.A.C.A. Bulletin (March): 902-909.
Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.
Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin(July 15): 1163-1178.
Radioactive Isotope
Reeve, J. T. 1961. Accounting for radioactive isotope production. N.A.A. Bulletin (August): 53-69.
Railroads and Railway
Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.
Balch, C. F. 1928. The railways and cost accounting. N.A.C.A. Bulletin (September 1).
Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444.
Bell, L. A. 1927. Some phases of railroad accounting. N.A.C.A. Bulletin (December 1): 329-341.
Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.
Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.
Daniels, R. and D. L. Flesher. 1991. The Chicago, Rock Island and Pacific Railroad Company: An examination of contingent liabilities of 1903-1904. The Accounting Historians Journal 18(1): 55-73.
Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242.
Feeney, K. 2013. Railroad audits: Some arrived ahead of schedule. The Accounting Historians Journal 40(1): 1-30.
Flesher, D. L., G. J. Previts and A. D. Sharp. 2020. Accounting discoveries from archival research: The Mobile and Ohio, and antebellum southern railroad. Abacus 56(1): 140-163.
Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.
Heier, J. R. and A. L. Gurley. 2007. The end of betterment accounting: A study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983. The Accounting Historians Journal 34(1): 25-55.
Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.
Hooker, J. C. 1924. A "cost-of-living" index for steam railroads. Journal of Accountancy (July): 22-30.
James, C. C. 1936. The application of standard cost accounting to railroad administration. N.A.C.A. Bulletin (September 1): 1-8.
Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.Journal of Accountancy. 1906. Uniformity in railway accounting. Journal of Accountancy (November): 36-38.
Lawrence, W. V. 1965. Some current problems in railroad accounting. N.A.A. Bulletin (June): 31-32.May, I. A. 1917. Street Railway Accounting: A Manual of Operating Practice for Electric Railways. The Ronald Press Company.
Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.
Previts, G. J. and W. D. Samson. 2000. Exploring the contents of the Baltimore and Ohio Railroad annual reports: 1827-1856. The Accounting Historians Journal 27(1): 1-42.
Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review April): 266-274.
Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review (July): 385-392.
Samson, W. D., D. L. Flesher and G. J. Previts. 2003. Quality of earnings: The case of the Mobile and Ohio Railroad in the 19th century. Issues in Accounting Education (November): 335-357.
Samson, W. D., D. L. Flesher and G. J. Previts. 2006. Corporate governance and external and internal controls: The case of the Baltimore and Ohio Railroad, Circa 1831. Issues in Accounting Education (February): 45-62.
Sikes, C. S. 1917. Railway Accounting, Volume 1. La Salle Extension University.
Suffern, E. L. 1915. Railroad accounting. Journal of Accountancy (May): 401-403.
Teele, A. W. 1908. Railroad accounting in relation to the 20th section of the act to regulate commerce. Journal of Accountancy (December): 89-95.
Thompson, J. E. 2013. Railroad investing and the importance of financial accounting information in 1880s America. The Accounting Historians Journal 40(2): 55-89.
Thompson, J. E. 2017. Selecting railway investments in 1890s America. The Accounting Historians Journal 44(1): 77-93.
Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.
Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36.
Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.
Ranch (See Cattle, and Farming)
Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.
Ranked Choice Voting or Final-five Voting Model
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).
Ratcheting
Aranda, C., J. Arellano and A. Davila. 2014. Ratcheting and the role of relative target setting. The Accounting Review (July): 1197-1226.
Bol, J. C. and J. B. Lill. 2015. Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and ratchet effect? The Accounting Review (September): 1755-1778.
Bouwens, J. and P. Kroos. 2011. Target ratcheting and effort reduction. Journal of Accounting and Economics (February): 171-185.
Callahan, C. M., T. R. Waymire and T. D. West. 2011. Budget ratcheting and performance. Advances in Management Accounting (19): 23-53.
Evans, J. H. III. 2014. Introduction: A forum on ratcheting and incentives. The Accounting Review (July): 1195.
Indjejikian, R. J., M. Matejka and J. D. Schloetzer. 2014. Target ratcheting and incentives: Theory, evidence, and new opportunities. The Accounting Review (July): 1259-1267. (Using current performance as a basis for determining future targets).
Kim, S. and J. Y. Shin. 2017. Executive bonus target ratcheting: Evidence from the new executive compensation disclosures rules. Contemporary Accounting Research 34(4): 1843-1879.
Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167.
Leone, A. J. and S. Rock. 2002. Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices. Journal of Accounting and Economics (February): 43-67.
Shackell, M., J. C. Bol and J. Lill. 2021. Reversing the ratchet effect: Setting appropriate targets and communicating effectively can improve employee performance. Strategic Finance (March): 46-53.
Rationalism
Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 9: The Way of Reason. McGraw-Hill, Inc. (Summary).
Ratios (See MAAW's Ratios Bibliography)
Rayon
Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.
Nadziejka, E. 1951. Standard labor costs for rayon finishers. N.A.C.A. Bulletin (July): 1335-1343.
REA or REAL Resources Events Agents or Resources Events Agents Locations Model
Church, K. and R. Smith. 2008. REA ontology-based simulation models for enterprise strategic planning. Journal of Information Systems (Fall): 301-329.
Church, K. S. and R. E. Smith. 2007. An extension of the REA framework to support balanced scorecard information requirements. Journal of Information Systems (Spring): 1-25.
Dunn, C. L. and W. E. McCarthy. 1997. The REA accounting model: Intellectual heritage and prospects for progress. Journal of Information Systems (Spring): 31-51.
Geerts, G. L. 2008. Introduction to the REA 25th anniversary special section. Journal of Information Systems (Fall): 215-217.
Geerts, G. L. and H. J. Wang. 2007. The timeless way of building REA enterprise systems. Journal of Emerging Technologies in Accounting (4): 161-182.
Geerts, G. L. and W. E. McCarthy. 2006. Policy-level specifications in REA enterprise information systems. Journal of Information Systems (Fall): 37-63.
Gailly, F., W. Laurier and G. Poels. 2008. Positioning and formalizing the REA enterprise ontology. Journal of Information Systems (Fall): 219-248.
Hunka, F. 2014. Managing processes in the REA framework. Journal of Emerging Technologies in Accounting (11): 27-39.
Laurier, W., S. Horiuchi and M. Snoeck. 2021. An executable axiomatization of the REA2 ontology. Journal of Information Systems (Fall): 133-154.
Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education (1): 25-41. (Summary).
McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578.
McCarthy, W. E. 2003. The REA modeling approach to teaching accounting information systems. Issues in Accounting Education (November): 427-441.
Murthy, U. S. and G. L. Geerts. 2017. An REA ontology-based model for mapping big data to accounting information systems elements. Journal of Information Systems (Fall): 45-61.
O'Leary, D. E. 2004. On the relationship between REA and SAP. International Journal of Accounting Information Systems 5(1): 65-81.
Sedbrook, T. and R. I. Newmark. 2008. Automating REA policy level specifications with semantic web technologies. Journal of Information Systems (Fall): 249-277.
Sedbrook, T. A. 2012. Modeling the REA enterprise ontology with a domain specific language. Journal of Emerging Technologies in Accounting (9): 47-70.
Tyler, C. 2008. What's going on in my organization? xBML can help you find out. Strategic Finance (March): 48-54. (xBML™ refers to eXtended Business Modeling Language. According to Tyler, xBML™ is a new approach to understanding and improving complex business operations. It includes a software tool and a set of rules which allow the user to graphically model the business's operations to show who is doing what, with which information, where, and when. It sounds similar to, or perhaps an extension of, McCarthy's REAL model. Resources (which), Events (what), Agents (who), and Locations (where). See McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578.
Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).
Weigand, H. and P. Elsas. 2012. Construction and use of environmental management accounting systems with the REA business ontology. Journal of Emerging Technologies in Accounting (9): 25-46.
White, J. H. 2008. REA modeling of mining companies. Journal of Information Systems (Fall): 279-299.
Read Diagram
Martin, J. R. Not dated. Chapter 14: Investment Centers, Return on Investment, Residual Income and Transfer Pricing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter14.htm
Martin, J. R. Not dated. Return on Investment Read Diagram. Management And Accounting Web. ROIReadDiagram.htm
Read, R. B. 1954. Return on investment - Guide to decisions. N.A.C.A. Bulletin (June): 1231-1244.
Real Estate (See MAAW's Real Estate Bibliography)
Real Wages
Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. (Summary).
Realization
Nickerson, M. and L. Hall. 2020. How realization negatively impacts CPA firms. The CPA Journal (December/January): 64-67. (...the billable hour is still the most common billing method, and realization the most common profitability metric used by CPA firms. Realization is the total amount invoiced divided by the total labor charges for a job.)
Receivables (See MAAW's Accounts Receivable Bibliography)
Receiverships
Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.
Horne, W. A. 1915. Receiver's accounts. Journal of Accountancy (October): 320-321.
Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.
Reciprocal Transactions
Weinstein, E. A. 2013. The hazards of reciprocal transactions: Identifying and accounting for increasingly common arrangements. The CPA Journal (February): 56-60.
Recommendation Engines
Schrage, M. 2021. The transformational power of recommendation: Recommendation engines are revolutionizing how customers buy and employees work. MIT Sloan Management Review (Winter): 17-21.
Records
Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records. N.A.C.A. Bulletin (April): 1040-1043.
Recurrent Neural Networks
Baranes, A., R. Palas and A. Yosef. 2022. Predicting earnings directional movement utilizing recurrent neural networks (RNN). Journal of Emerging Technologies in Accounting 19(2): 43-59.
Red Bead Experiment (See MAAW's Deming's Theory of Management Topic)
Redemption Funds
Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.
Reengineering (See MAAW's Process Design and Reengineering Topic)
Refund
Ambrosio, F. 2019. The elastic statute of limitations on claims for refund: Why old claims may still be open. The CPA Journal (October): 22-28.
Aquilio, M. 2019. Financial disability provision does not suspend statute of limitation on taxpayers' refund claims. Journal of Accountancy (July): 60-62.
Bonner, P. 2020. Supreme Court overturns consolidated group tax refund allocation rule. Journal of Accountancy (April): 42.
Flynn, K. M. 2016. Filing a claim for refund of overpaid tax. The CPA Journal (September): 64-65.
Fountain, J. 2017. When will I get my refund? Journal of Accountancy (November): 58.
Harrison, R. E. 2010. Turning business losses into tax refunds. Journal of Accountancy (July): 46-49.
Hatfield, R. C., S. B. Jackson and J. K. Schafer. 2008. An investigation of the relation between tax professionals, tax refunds, and fees. Behavioral Research In Accounting 20(2): 19-35.
Journal of Accountancy. 2017. Line items: Car and truck depreciation limits for 2017; Comments requested on FASB revenue standards; Procedures for refunds of FICA and RRTA taxes clarified. Journal of Accountancy (June): 79.
Journal of Accountancy. 2018. Refund delay allowed only partial verification of credit eligibility. Journal of Accountancy (May): 67.
Ludlow, R. 2016. Turing tax refunds into retirement savings. The CPA Journal (April): 19.
Lyon, E. 2018. PEO is statutory employer: The Tax Court allows a refund of overpaid Social Security taxes to professional employer organization Paychex. Journal of Accountancy (August): 64-66.
Mannino, L. L. 2016. Tax matters: No FICA refund after employer's bankruptcy. Journal of Accountancy (January): 60-61.
Mattson, A. M., G. H. Schreiber Jr., C. Wilson and M. Young. 2018. Explaining refund payment delays to clients. Journal of Accountancy (July): 60.
McCoon, M. A. 2020. Interest sought on $500 million missing refund. Journal of Accountancy (December): 66-67.
Meade, J. A. 2014. Former Qwest CEO could qualify for tax refund from forfeited insider trading gain. Journal of Accountancy (June): 65-66.
Montgomery, R. H. 1921. Claims for refund of tax on stock dividends. Journal of Accountancy (July): 74.
Nigrini, M. J. and J. S. Peters. 2018. Identity theft tax refund fraud: An analysis of the fraud schemes using IRS investigation summaries. Journal of Forensic & Investigative Accounting 10(1): 38-55.
Pirrone, M. M. 2019. Second circuit expands tax court's jurisdiction for hearing refund claims. Journal of Accountancy (July): 59-60.
Pirrone, M. M. 2020. Estate is entitled to refund of Sec 6651 late-filing penalty. Journal of Accountancy (January): 53-54.
Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.
Rinier, J. W. and A. P. Curatola. 2019. Excess salt itemized deductions. The U.S. Treasury Department has issued guidance on the taxation of state and local tax refunds resulting from the Tax Cuts and Jobs Act. Strategic Finance (October): 12,14.
Schreiber, S. 2013. IRS issues employment tax refund procedures for same-sex spouses. Journal of Accountancy (December): 68.
Schreiber, S. P. 2015. Tax matters: IRS to limit refunds and credits of foreign withholding payments, Final regs provide rules for assessment limitation period for undisclosed listed transactions, Qualified performance based compensation rules are finalized, and Treatment of CHIP buy-in programs clarified. Journal of Accountancy (July): 70 and 72-74.
Shannon, D. S. and W. T. Stevens. 1983. How debt refunding can cause decision conflicts. Management Accounting (December): 40-44.
Trivedi, S., E. Martin and D. Stamper. 2020. Tentative refunds under the CARES Act in 2020. Journal of Accountancy (July): 46.
Regression Analysis (See MAAW's Regression Analysis Bibliography)
Regulation (See MAAW's Regulation Bibliography)
Reinsurance (See MAAW's Insurance Bibliography)
Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.
Relevance Lost by Johnson and Kaplan (See MAAW's Relevance Lost Topic)
Relevance Regained by Johnson (See MAAW's Relevance Regained Topic)
Relevant Costing (See MAAW's Relevant Costing Topic)
Relief Funds
Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176.
Religion (See MAAW's Churches, God, and Religion Topic)
Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).
Remanufacturing - (See MAAW's Manufacturing topic)
Remote Locations
Young, R. M. 1991. Accounting for remote locations. Management Accounting (November): 58-60.
Remote Work
Bana, S. H., S. G. Benzell and R. R. Solares. 2020. Ranking how national economies adapt to remote work. MIT Sloan Management Review (Summer): 1-5.
Barsness, Z. I., K. A. Diekmann and M. L. Seidel. 2005. Motivation and opportunity: The role of remote work, demographic dissimilarity, and social network centrality in impression management. The Academy of Management Journal 48(3): 401-419.
Bloom, N. and S. Berinato. 2014. To raise productivity, let more employees work from home. Harvard Business Review (January/February): 28-29.
Harvard Business Review. 2019. Remote workers really are more productive. Harvard Business Review (November/December): 32.
Howard-Grenville, J. 2020. How to sustain your organization's culture when everyone is remote. MIT Sloan Management Review (Fall): 1-4.
Levin, D. Z. and T. R. Kurtzberg. 2020. Sustaining employee networks in the virtual workplace. MIT Sloan Management Review (Summer): 13-15.
Mulki, J., F. Bardhi, F. Lassk and J. Nanavaty-Dahl. 2009. Set up remote workers to thrive. MIT Sloan Management Review (Fall): 63-69.
Patrick, B. 2020. Answering 7 questions about remote work. Journal of Accountancy (October): 61-62.
Sull, D., C. Sull and J. Bersin. 2020. Five ways leaders can support remote work. MIT Sloan Management Review (Summer): 1-10.
Renegotiation
Blough, C. G. 1943. Changes in the federal laws which affect the renegotiation of war contracts. N.A.C.A. Bulletin (January 1): 532-540.
Blough, C. G. 1944. An approach to renegotiation. The Accounting Review (July): 238-247.
Boydstun, F. W. 1953. Internal procedures for renegotiation. N.A.C.A. Bulletin (February): 729-737.
Christensen, P. O., J. S. Demski and H. Frimor. 2002. Accounting policies in agencies with moral hazard and renegotiation. Journal of Accounting Research (September): 1071-1090.
Clark, C. L. 1956. Let's improve renegotiation - Not lose its advantages. N.A.C.A. Bulletin (July): 1336-1341.
Cole, J. N. 1951. Renegotiation - The present picture. N.A.C.A. Bulletin (February): 690-694.
Demski, J. S. and H. Frimor. 1999. Performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 187-214.
Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.
D'Souza, J., J. Jacob and K. Ramesh. 2000. The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics (October): 187-208.
Gigler, F. B. and T. Hemmer. 2004. On the value of transparency in agencies with renegotiation. Journal of Accounting Research (December): 871-893.
Kauffman, G. E. 1952. Preparing to report for renegotiation. N.A.C.A. Bulletin (January): 575-583.
Lambert, R. A. 1999. Discussion of performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 215-221.
Lanphier, C. H. and C. L. Clark. 1948. A practical alternative to renegotiation. N.A.C.A. Bulletin (September 1): 13-20.
Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306.
Li, J. 2013. Accounting conservatism and debt contracts: Efficient liquidation and covenant renegotiation. Contemporary Accounting Research 30(3): 1082-1098.
Moffitt, D. S. 1952. Preparing your argument in renegotiation. N.A.C.A. Bulletin (May): 1105-1110.
Moffitt, D. S. 1954. Perspective on the new renegotiation act. N.A.C.A. Bulletin (December): 513-519.
Nemec, F. A. 1945. Intangible factors affecting renegotiation. N.A.C.A. Bulletin (February 15): 628-636.
Nikolaev, V. V. 2018. Scope for renegotiation in private debt contracts. Journal of Accounting and Economics (April-May): 270-301.
Osborn, R. C. 1947. Statutory renegotiation: A critique. The Accounting Review (April): 175-186.
Stempf, V. H. 1944. Termination and renegotiation. The Accounting Review (April): 117-130.
Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.
Rent and Rentals
Blaylock, B. S. 2016. Is tax avoidance associated with economically significant rent extraction among U.S. firms? Contemporary Accounting Research 33(3): 1013-1043.
Clyman, J. 2004. Business IT: Rent or buy? Many companies are outsourcing IT duties to third parties and reaping benefits. PC Magazine (October 19): 129-132, 134, 136, 138. (Note).
Curnutt, H. H. 1931. Standard rent in our own building. N.A.C.A. Bulletin Section II (December 15).
D'Avolio, M. 2016. Short-term rentals, the sharing economy, and tax. Journal of Accountancy (December): 66-67.
D'Avolio, M. 2017. More on short-term rentals. Journal of Accountancy (April): 58-59.
Dickinson, A. L. 1911. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (December): 588-593.
Dickinson, A. L. 1913. The fallacy of including interest and rent as part of manufacturing cost. Journal of Accountancy (August): 89-98.
Gessner, E. J. 1932. Accounting for contractors' equipment sales and rentals. N.A.C.A. Bulletin (July 1): 1433-1443.
Gilson, C., J. McKinley and M. Geiszler. 2018. Vacation home rentals and the TCJA. Journal of Accountancy (September): 54-55. (Tax Cuts and Jobs Act).
Gritta, R. D. 1974. Capitalizing net lease rentals: A comment. Management Accounting (November): 37-39.
Journal of Accountancy. 2013. Office 2013: Rent or buy? Journal of Accountancy (April): 37-39.
Kirschbaum, R. T. 1972. Measuring profitability in the equipment rental business. Management Accounting (January): 41-45.
Knouss, F. T. 1959. You can rent it - But should you? N.A.A. Bulletin (October): 73-80. (Lease or buy).
LaFollette, G. 2017. Expanding your app-titude. Journal of Accountancy (October): 72. (Duet Display enables an additional monitor; Turo brings airbnb model to car rentals).
Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education (Spring): 81-98.
Rosenthal, C., A. Kaur and P. Duffany. 2015. New York City commerical rent tax. The CPA Journal (November): 58-59.
Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.
Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.
Searcy, D. L. and T. M. Lorass. 2009. Agile Machinery Group, Inc. - Rental operations analysis. IMA Educational Case Journal2(2): 1-5.
Skaife, H. A., D. Veeman and D. Wangerin. 2013. Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics (February): 91-110.
Vaughn, D. E. and R. W. Melicher. 1974. Capitalizing net lease rentals. Management Accounting (January): 27-33.
Vruwink, D. R. and B. L. Knoeber. 1997. Blockbuster Video. Issues in Accounting Education (Fall): 513-519.
Witmer, P. R. and C. L. Kelley. 2005. Sell it or rent it? Journal of Accountancy (June): 86-88. (Spreadsheet application).
Rent Theory
Oser, J. 1963. The Evolution of Economic Thought. Chapters 12, 13 and 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).
Reorganizations (See MAAW' Structure and Restructure Topic)
Repair
Balachandran, K. R., R. A. Maschmeyer and J. L. Livingstone. 1981. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs. The Accounting Review (January): 115-124.
Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.
Berg, K. B. 1962. Allowance for repairs. The Accounting Review (July): 488-496.
DeLisle, J. E. 1951. Accounting for repair and maintenance work. N.A.C.A. Bulletin (November): 363-370.
Denicoff, M., S. E. Haber and T. C. Varley. 1967. Military essentiality of Naval aviation repair parts. Management Science (April): B439-B453.
Devine, C. 1941. Depreciation policy: Repairs and replacements. The Accounting Review (December): 385-391.
Epstein, D. 1956. Predetermining workload for cost control in aircraft modification and repair. N.A.C.A. Bulletin (November): 425-432.
Goodman, J. S. Jr. and A. C. McMillan. 1959. A work order system which controls maintenance and repairs. N.A.A. Bulletin (July): 11-17.
Haislip, J. Z., A. Masli, V. J. Richardson and J. M. Sanchez. 2016. Repairing organizational legitimacy following information technology (IT) material weaknesses: Executive turnover, IT expertise, and IT systems upgrades. Journal of Information Systems (Spring): 41-70.
Halpern, J. 2018. Taxes: When equipment repairs are ordinary and necessary: New regulations provide some help in determining whether equipment repairs and improvements should be capitalized or expensed. Strategic Finance (January): 18, 20.
Hedrick, L. V. 1924. A practical method of cost accounting in a shipbuilding or ship repair plant. National Association of Cost Accountants Official Publications (January 2): 3-20.
Huber, S. and S. Spinler. 2014. Pricing of full-service repair contracts with learning, optimized maintenance, and information asymmetry. Decision Sciences 45(4): 791-815.
Kmetz, J. L. 1984. An information-processing study of a complex workflow in aircraft electronics repair. Administrative Science Quarterly 29(2): 255-280.
Lowenthal, F. 1983. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs - A comment. The Accounting Review (October): 837-838.
Madison, W. J. 1933. Accounting for repairs. N.A.C.A. Bulletin (January 1): 689-704.
Morgan, I. 2006. Growing negative services. MIT Sloan Management Review (Spring): 69-74. (Services needed in emergencies that most hope they will not need, e.g., services for toothaches, leaky roofs, collision repairs, flooded basements etc.).
Nevius, A. M. 2015. From the tax advisor: Sec 179 and the repair regs. Journal of Accountancy (August): 68.
Nevius, A M. 2015. Tax matters: AICPA: Repair regulations' De minimis safe harbor is set too low. Journal of Accountancy (January): 72-73.
Nevius, A. M. and S. P. Schreiber. 2013. Long-awaited repair regulations are issued. Journal of Accountancy (December): 68-70. (IRS regulation TD 9636).
Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.
Roberts, L. M., G. Spreitzer, J. Dutton, R. Quinn, E. Heaphy and B. Barker. 2005. How to play to your strengths. Harvard Business Review (January): 74-80. ("You may have more to gain by developing your gifts and leveraging your natural skills than by trying to repair your weaknesses. Here is a systematic way to discover who you are at your very best."). (Summary).
Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261.
Schreiber, S. P. 2014. Guidance on repair regs. Updates accounting method change procedures. Journal of Accountancy (May): 66-67.
Schreiber, S. P. 2015. Tax matters: Small businesses excused from filing Form 3115 to comply with repair regs. and Sec 4980D excise tax relief is available for certain small employers. Journal of Accountancy (April/May): 94-95.
Scott, D. 1929. Depreciation and repair costs. The Accounting Review (June): 116-120.
Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.
Sourwine, D. A. 1989. Cost accounting: Does your system need repair? Management Accounting (February): 32-36. (Discussion of how private companies can use the CASB standards).
Willmert, W. R. 1960. Repaired or rebuilt - It has to be accounted for. N.A.A. Bulletin (January): 11-20.
Replacement Cost Accounting (See MAAW's Inflation and Replacement Cost Accounting Topic)
Repossessed Property
Hanke, J., M. Craze and A. B. Cameron. 1991. A financial institution's dilemma: Repossessed property. Management Accounting (May): 44-49.
Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272.
Repurchase
Banyi, M. and D. Caplan. 2016. Do firms follow GAAP when they record share repurchases? Advances in Accounting: Incorporating Advances in International Accounting (34): 41-54.
Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.
Bartov, E. 1991. Open-market stock repurchases as signals for earnings and risk changes. Journal of Accounting and Economics (September): 275-294.
Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.
Blouin, J. L., J. S. Raedy and D. A. Shackelford. 2011. Dividends, share repurchases, and tax clienteles: Evidence from the 2003 reductions in shareholder taxes. The Accounting Review (May): 887-914.
Bryan, D. B. and T. W. Mason. 2016. The influence of earnings management conducted through the use of accretive stock repurchases on audit fees. Advances in Accounting: Incorporating Advances in International Accounting (34): 99-109.
Burnett, B. M., B. M. Cripe, G. W. Martin and B. P. McAllister. 2012. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. The Accounting Review (November): 1861-1884.
Calegari, M. 2010. Financial analysis of Krispy Kreme's earnings forecasts, joint venture investments, and franchise repurchases. Issues in Accounting Education (February): 85-118.
Chricop, J., P. V. Kiosee and K. Peasnell. 2012. Should repurchase transactions be accounted for as sales or loans? Accounting Horizons (December): 657-679.
Core, J. E., W. R. Guay, S. A. Richardson and R. S. Verdi. 2006. Stock market anomalies: What can we learn from repurchases and insider trading? Review of Accounting Studies 11(1): 49-70.
Dann, L. Y., R. W. Masulis and D. Mayers. 1991. Repurchase tender offers and earnings information. Journal of Accounting and Economics (September): 217-251.
Dickinson, V., P. Kimmel and T. Warfield. 2012. The accounting and market consequences of accelerated share repurchases. Review of Accounting Studies 17(1): 41-71.
Fargher, N. L., W. Hou and J. Z. Zhang. 2019. Do banks audited by specialists engage in less real activities management? Evidence from repurchase agreements. Auditing: A Journal of Practice & Theory 38(1): 149-169.
Fried, J. M and C. C. Y. Wang. 2018. Are buybacks really shortchanging investment? What the argument against stock repurchases gets wrong. Harvard Business Review (March/April): 88-95.
Hartwell, C. 2016. How Lehman Brothers and MF Global's misuse of repurchase agreements reformed accounting standards. The CPA Journal (August): 44-49.
Hertzel, M. and P. C. Jain. 1991. Earnings and risk changes around stock repurchase tender offers. Journal of Accounting and Economics (September): 253-274.
Ho, L. J., C. Liu and R. Ramanan. 1997. Open-market stock repurchase announcements and revaluation of prior accounting information. The Accounting Review (July): 475-487.
Hribar, P., N. T. Jenkins and W. B. Johnson. 2006. Stock repurchases as an earnings management device. Journal of Accounting and Economics (April): 3-27.
Kare, D. D. and C. D. Wiggins. 1987. How to estimate the effect of a stock repurchase. Management Accounting (May): 55-57.
Kovlak, D. L. 1986. What you should know about repos. Management Accounting (May): 52-56. (Repos refers to repurchase agreements).
Kumar, P., N. Lanberg, J. Oded and K. Sivarmakrishnan. 2017. Voluntary disclosure and strategic stock repurchases. Journal of Accounting and Economics (April-May): 207-230.
Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.
Levy, H. and R. Shalev. 2017. Bond repurchase objectives and the repurchase method choice. Journal of Accounting and Economics (April-May): 385-403.
Lie, E. 2005. Operating performance following open market share repurchase announcements. Journal of Accounting and Economics (September): 411-436.
Liu, C. and N. Chen. 2015. Earnings surprises in analysts' forecasts, mandatory disclosure, and share repurchases. Abacus 51(1): 63-85.
Moehrle, S. R., J. A. Reynolds-Moehrle and J. S. Wallace. 2001. Pooling and rescinded or forgone stock repurchases. Accounting and the Public Interest (1): 115-133.
Reimers, J. L. and J. C. Singleton. 2010. Accounting meets strategy: Share repurchase programs. Strategic Finance (February): 46-51. (Treasury stock - Why repurchases are made, methods of accounting for them, and examples of firms with buyback programs).
Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.
Sanders, W. G. and M. A. Carpenter. 2003. Strategic satisficing? A behavioral-agency theory perspective on stock repurchase program announcements. The Academy of Management Journal 46(2): 160-178.
Tan, C. E. L. and S. M. Young. 2016. Share repurchase choice and executive pension compensation. Journal of Management Accounting Research 28(1): 127-149.
Vafeas, N., A. Vlittis, P. Katranis and K. Ockree. 2003. Earnings management around share repurchases: A note. Abacus 39(2): 262-272.
Weber, J. P. 2004. Shareholder wealth effects of pooling-of-interests accounting: Evidence from the SEC's restriction on share repurchases following pooling transactions. Journal of Accounting and Economics (February): 39-57.
Westphal, J. D. and E. J. Zajac. 2001. Decoupling policy from practice: The case of stock repurchase programs. Administrative Science Quarterly 46(2): 202-228.
Young, S. and J. Yang. 2011. Stock repurchases and executive compensation contract design: The role of earnings per share performance conditions. The Accounting Review (March): 703-733.
Reputation (See MAAW's Brand and Reputation Bibliography)
Research and Development (See MAAW's PLC and R&D Topic)
Reserve Recognition Accounting
Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111.
Magliolo, J. 1986. Capital market analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 69-108.
Reserves
Mead, S. B. 1952. The disposition of special post-war reserves at the close of World War II. The Accounting Review (October): 496-501.
Miller, H. E. 1944. Reserves for war contingencies and postwar adjustments. The Accounting Review (July): 248-253.
Residual
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368.
Sutherland, R. E. 1964. Residual costing weighed under A.R.B. No. 43. N.A.A. Bulletin (December): 14-18.
Residual Income (See MAAW's EVA and Residual Income Topic)
Resource Consumption Accounting (See MAAW's German Accounting and RCA Topic)
Resource Management (See MAAW's Human Resource Topic)
Sirmon, D. G., S. Gove and M. A. Hitt. 2008. Resource management in dyadic competitive rivalry: The effects of resource bundling and deployment. The Academy of Management Journal 51(5): 919-935.
Voss, G. B., D. Sirdeshmukh and Z. G. Voss. 2008. The effects of slack resources and environmental threat on product exploration and exploitation. The Academy of Management Journal 51(1):147-164.
Responsibility Accounting (See MAAW's Responsibility Accounting Topic)
Restaurants
Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).
Bell, D. E. and M. L. Shelman. 2011. KFC's radical approach to China. Harvard Business Review (November): 137-142.
Dittmer, P. R. 2002. Principles of Food, Beverage, and Labor Cost Controls. Wiley.
Dow, K. E., V. J. Shea and B. E. Waldrup. 2009. Daytona Dreams Restaurant: Linking accounting systems with business valuation. Journal of Information Systems (Spring): 119-136.
Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management March/April): 41-48.
Gifford, R. and H. Howe. 2012. Rosie's East End Restaurant: An experiential introduction to auditing. Journal of Accounting Education 30(2): 207-219.
Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 911.
Jeacle, I. and C. Carter. 2023. Calorie accounting: The introduction of mandatory calorie labeling on menus in the UK food sector. Accounting, Organizations and Society (110): 101468.
Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.
O'Leary, J. A. 1955. Controlling a restaurant's food supply and costs. N.A.C.A. Bulletin (May): 1178-1190.
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.
Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.
Sullivan, C. T. 2005. A stake in the business. Harvard Business Review (September): 57-64. (Outback restaurant chain's long-term career paths for employees).
Retail (See MAAW's Electronic Commerce Section and MAAW's Marketing Topic)
Anthony, J. H. 2004. As easy as ABC. Issues in Accounting Education (August): 359-361. (A case about a retail appliance and electronics warehouse related to contingent liabilities etc.).
Bauer, K. J. 1956. Expense center accounting for retail stores. N.A.C.A. Bulletin (March): 874-879.
Biggart, T. B., L. L. Burney, R. Flanagan and J. W. Harden. 2010. Is a balanced scorecard useful in a competitive retail environment? Management Accounting Quarterly (Fall): 1-12.
Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company.
Booth, J. M. and B. V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.
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.
Carthage, P. I. 1920. Retail Organization and Accounting Control. D. Appleton and Company.
Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).
Danvers, K., C. A. Brown. 2009. Out-West Products, Inc.: A financial modeling and decision analysis case. Journal of Accounting Education 27(1): 40-57.
Einstein, S. 1930. Retail store cost methods. N.A.C.A. Bulletin (August 15): 1599-1609.
Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.
Garties, C. and A. E. Oxenreiter. 1929. Retail accounting. N.A.C.A. Bulletin (May 1).
Gray, D. L. 2020. Are operating lease costs sticky for retail firms? Advances in Management Accounting (32): 75-100.
Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore: Benchmarking for performance evaluation. IMA Educational Case Journal1(4): 1-8.
Harvard Business Review. 1925. Case studies in business: Reaching the consumer through direct personal selling. Harvard Business Review (October): 94-106.
Harvard Business Review. 1925. Case studies in business: The use of exclusive retail agencies. Harvard Business Review (July): 485-497.
Harvard Business Review. 1929. Case studies in business: How far should retail departmentization be carried? Harvard Business Review (January): 229-239.
Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.
Hunter, J. 1917. Accounting systems for retail merchants. Journal of Accountancy (August): 100-104.
Ishfaq, R. and U. Raja. 2018. Evaluation of order fulfillment options in retail supply chains. Decision Sciences 49(3): 487-521.
Kleinhaus, H. I. 1938. Uniform accounting procedure as an aid in reducing retail operating costs. N.A.C.A. Bulletin (January 1): 519-533.
Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.
Oakleaf, R. B. 1972. Retail trade ROI. Management Accounting (October): 25-26, 28.
Peisch, A. M. 2010. Accounting for Retail Music Stores. Nabu Press.
Perry, E. B. 1960. Retail system of inventory recording and reporting. N.A.A. Bulletin (October): 41-44.
Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.
Rao, S., K. B. Lee, B. Connelly and D. Iyengar. 2018. Return time leniency in online retail: A signaling theory perspective on buying outcomes. Decision Sciences 49(2): 275-305.
Rucci, A. J., S. P. Kirn and R. T. Quinn. 1998. The employee-customer-profit chain at Sears. Harvard Business Review (January-February): 82-97. (Summary).
Rufus, R. J. and W. Hahn. 2011. Mountain State Sporting Goods: A case of fraud? A case study in fraud examination. Issues in Accounting Education (February): 201-217.
Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.
Sides, R. R. and L. Skelly. 2021. The retail profitability paradox. MIT Sloan Management Review (Summer): 1-5.
Siebert, W. S. and N. Zubanov. 2009. Searching for the optimal level of employee turnover: A study of a large U.K. retail organization. The Academy of Management Journal 52(2): 294-313.
Smith, N. C., S. Ansett and L. Erez. 2011. How Gap Inc. engaged with stakeholders. MIT Sloan Management Review (Summer): 69-76.
Spraakman, G. P. 1999. Management accounting at the historical Hudson's Bay Company: A comparison to 20th century practices. The Accounting Historians Journal 26(2): 35-64.
Switzer, G. J. 1994. A modern approach to retail accounting. Management Accounting (February): 55-58.
The Accounting Review. 1940. Gimbel Brothers, Inc.: Appreciation of fixed assets; earnings of subsidiaries; retail store accounts. The Accounting Review (September): 406-412.
Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.
White, C. E. Jr. 2010. Jim's Sporting Goods: The move to XBRL reporting. Issues in Accounting Education (August): 425-463.
Zhang, J. Z. 2021. The brand advantage that will lure shoppers back to stores. MIT Sloan Management Review (Summer): 1-5.
Zhu, S., M. C. Cohen and S. Ray. 2021. How in-store tech will transform retail. MIT Sloan Management Review (Fall): 18-20.
Retained Earnings
Brown, H. G. 1957. Division of retained earnings to reflect business needs. The Accounting Review (April): 258-263.
Dhaliwal, D., M. Erickson, M. M. Frank and M. Banyi. 2003. Are shareholder dividend taxes on corporate retained earnings impounded in equity prices? Additional evidence and analysis. Journal of Accounting and Economics (June): 179-200.
Nurnberg, H. 2001. Minority interest in the consolidated retained earnings statement. Accounting Horizons (June): 119-146.
Retail Inventory Method (See MAAW's Inventory Section)
McAuley, F. D. 1949. Retail inventory method adapted to appliance merchandising in a public utility. N.A.C.A. Bulletin (June 1): 1119-1134.
Retirement Plans - Pensions, 401(k), 403(b), IRAs etc. (See MAAW's Pension and Retirement Bibliography).
Return on Investment (See MAAW's Return on Investment Topic)
Returnable Package
Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.
Wilson, G. 1914. Returnable package in accounts. Journal of Accountancy (September): 233-235.
Revaluation (See MAAW's Value and Valuaion Topic)
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.
Revenue and Revenue Recognition (See MAAW's Revenue and Revenue Recognition Bibliography)
Review of Accounting Studies (See MAAW's Review of Accounting Studies Bibliography)
Revisionism
Oser, J. 1963. The Evolution of Economic Thought. Chapters 9-10: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).
Rework(See MAAW's Spoilage, Rework and Scrap Topic)
Rice Milling
Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.
Risk (See MAAW's Change and Risk Management Topic)
Rituals
Anand, N. and M. R. Watson. 2004. Tournament rituals in evolution of fields: The case of the Grammy awards. The Academy of Management Journal 47(1): 59-80.
Gambling, T. 1987. Accounting for rituals. Accounting, Organizations and Society 12(4): 319-329.
Robo-Journalism
Blankespoor, E., E. deHaan, and C. Zhu. 2018. Capital market effect of media synthesis and dissemination: Evidence from robo-journalism. Review of Accounting Studies 23(1): 1-36.
Robots (See MAAWs Automation Bibliography)
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).
Beane, M. and E. Brynjolfsson. 2020. Working with robots in a post-pandemic world. MIT Sloan Management Review (Fall): 1-5.
Huang, F. and M. A. Vasarhelyi. 2019. Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems (35): 100433.
Kokina, J. and S. Blanchette. 2019. Early evidence of digital labor in accounting: Innovation with robotic process automation. International Journal of Accounting Information Systems (35): 100431.
Massicotte, R. 2019. These are the bots you're looking for: Automate tedium, errors, and wasted time out of the finance department with RPA. Strategic Finance (October): 38-43. (Robotic process automation).
Rotation Billing
Harvard Business Review. 1928. Case studies in business. Rotation billing. Harvard Business Review (July): 477-487.
Roth IRA (See MAAW's Pension and Retirement Bibliography or Tax Bibliography)
Rubber (Also see Tires)
Halligan, C. W. 1937. Accounting for the manufacture of mechanical rubber products. N.A.C.A. Bulletin (October 15): 197-216.
Hollowbush, F. F. 1935. The costing of rubber. N.A.C.A. Bulletin (July 1): 1204-1213.
Rubber 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.
Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): 1191-1203.
Russell Ackoff Quotes and f-Laws - (See Russell Ackoff Quotes and f-Laws)