Accounting Index S-Z

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

S Corporations (See MAAW's Corporations Bibliography)

Safe Harbor

Biggart, T. B. and J. W. Harden. 2016. IRS updates the de minimis rule: The IRS increased the de minimis safe harbor threshold for capitalizing tangible assets for taxpayers without an applicable financial statement. Strategic Finance (May): 13-14.

Bonner, P. 2020. CFC downward attributions get safe harbors. Journal of Accountancy (January): 54-56.

Cazier, R. A., K. J. Merkley and J. S. Treu. 2020. When are firms sued for qualitative disclosures? Implications of the safe harbor for forward-looking statements. The Accounting Review (January): 31-55.

Journal of Accountancy. 2019. EIN applicants now limited to holders of SSNs and ITINs; More prop. regs. issued on opportunity zone funds; Pro sports trades get safe harbor. Journal of Accountancy (July): 61.

Kadous, K. and M. Mercer. 2012. Can reporting norms create a safe harbor? Jury verdicts against auditor under precise and imprecise accounting standards. The Accounting Review (March): 565-587.

Leitner, P. J. 2006. The fallacy of safe harbors: Managing for value in the private firm. Strategic Finance (April): 30-36.

Nevius, A. M. 2014. Final regs. include safe harbor for local lodging costs. Journal of Accountancy (December): 65-66.

Nevius, A M. 2015. Tax matters: AICPA: Repair regulations' De minimis safe harbor is set too low. Journal of Accountancy (January): 72-73.

Schreiber, S. P. 2013. IRS offers a new method for home office deductions: Safe harbor simplifies calculation, but qualification factors are unchanged. Journal of Accountancy (July): 30-34.

Schreiber, S. P. 2019. Safe harbor allows QBI deduction for rental real estate businesses. Journal of Accountancy (December): 66.

Shaw, W. H. 1987. Safe harbor or muddy waters. The Accounting Review (April): 385-400.

Shaw, W. H. 1988. Measuring the impact of the safe harbor lease law on security prices. Journal of Accounting Research (Spring): 60-81.

Silberstein, G. S. 2015. To expense or not to expense: Recent IRS regulations provide a safe harbor for small companies to expense relatively inexpensive items. But the maximum value of items depends on whether the company has an acceptable financial statement. Strategic Finance (August): 23-24.

The CPA Journal 2010. Panel discussion: Charting the course to safe harbor. The CPA Journal (June): 32-33.

Thompson, G. B. and L. S. Hamilton. 2002. Privacy protection: The safe harbor for e-marketing. Management Accounting Quarterly (Fall): 11-15.

Salary Calculators and Surveys

Martin, J. R. 2021. IMA Salary Calculators 2010-2020.

Schiffel, L., K. A. Smith and D. L. Schroeder. 2011. IMA 2010 salary survey: How's that recovery workin' for you? Strategic Finance (June): 26-46. (Summary).

Simon, C. C. 2011. R.O.I.: Is graduate school worth the investment? The New York Times Education Life (July 24): 18-19. (Summary).

Sales (See Retail and MAAW's Marketing Topic)

Bonner, W. W. 1952. Sales accounting by machine methods. N.A.C.A. Bulletin (March): 870-878.

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

Sales Administration

Fox, H. W. 1960. An accounting report for sales administration. N.A.A. Bulletin (July): 51-60.

Salesman and Purchasing Agents

Adams, H. A. 1955. Costs for the salesman and purchasing agent. N.A.C.A. Bulletin (May): 1144-1148.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.

Salmon (Also see Fish)

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

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

Salons

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Gujarathi, M. and T. Noga. 2012. Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education 30(1): 131-142.

Salt

The Accounting Review. 1941. International Salt Company: Dividends out of subsidiary surplus at date of acquisition; amortization of bond discount. The Accounting Review (March): 97-102.

Salvage

Lockrow, F. E. 1946. A study of operations of a salvage division. N.A.C.A. Bulletin (January 1): 401-406.

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Welke, W. R. 1988. Accounting for “negative salvage”. Journal of Accounting Education 6(2): 325-329.

Samples

Lyon, G. C. 1955. Accounting for promotion when samples are salable. N.A.C.A. Bulletin (October): 211-218.

Sand Castings

Stutler, D. C. 1972. Cost accounting for sand castings. Management Accounting (April): 27-30.

Sarbanes-Oxley Act (See MAAW's SOX Bibliography)

Saturn (See MAAW's General Motors and Saturn Topic)

Savings and Loan (Also see MAAW's Bank Bibliography)

Merchant, K. A. 1989. Instructional case: Bedlington Federal Savings. Issues in Accounting Education (Fall): 359-374.

Miller, T. 1991. SLO Town Savings and Loan. Journal of Accounting Education 9(2): 381-397.

Miller, T. 1993. Instructional case: Central Coast Savings. Issues in Accounting Education (Fall): 358-377.

Say's Law

Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapter 22: The Keynesian School. Harcourt, Brace & World, Inc. (Summary).

Scenario Planning

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27. (Summary).

Bonabeau, E. 2003. Don't trust your gut. Harvard Business Review (May): 116-123. (Discussion of when to use a new set of analytical tools and some old ones. Agent-based modeling, open-ended artificial evolution, interactive evolution, interactive open-ended search, decision trees, real options, simulation modeling, scenario planning, optimization, and data mining).

Phadnis, S., C. Caplice and Y. Sheffi. 2016. How scenario planning influences strategic decisions. MIT Sloan Management Review (Summer): 24-27.

Ramirez, R., S. Churchhouse, A. Palermo and J. Hoffmann. 2017. Using scenario planning to reshape strategy: Rather than trying to predict the future, organizations need to strengthen their abilities to cope with uncertainty. A new approach to scenario planning can help companies reframe their long-term strategies by developing several plausible scenarios. MIT Sloan Management Review (Summer): 31-37.

Scoblic, J. P. 2020. Learning from the future: How to make robust strategy in times of deep uncertainty. Harvard Business Review (July/August): 38-47. (Tools for managing uncertainty: Backcasting, contingency planning, crisis simulations & tabletop exercises, forecasting, horizons scanning, scenario planning, trend analysis, and war games. Getting started: Invite the right people to participate, identify assumptions, drivers, and uncertainties, imagine plausible, but dramatically different, futures, inhabit those futures, and ingrain the process).

Wilkinson, A. and R. Kupers. 2013. Living in the futures: How scenario planning changed corporate strategy. Harvard Business Review (May): 118-127.

Schools (Also see MAAW's Colleges and Universities Bibliography)

Hutchinson, J. H. 1914. School Costs and School Accounting. Columbia University.

Lawton, W. H. 1925. Simplified school accounting. Journal of Accountancy (September): 227-228.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Wilson, M. 2011. The Broadway School: An application of a cost-benefit model in the public sector. Cost Management (March/April): 11-19.

Scrap (See MAAW's Spoilage, Rework and Scrap Topic)

Seasonal Business

Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.

Second Life (See MAAW's Second Life, Avatars and Virtual Worlds Topic)

Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).

Securities and Exchange Commission (See MAAW's SEC Bibliography)

Securities Law (See the SEC bibliography above and the SOX Bibliography)

Mahoney, P. G. 2009. The development of securities law in the United States. Journal of Accounting Research (May): 325-347.

Stulz, R. M. 2009. Securities laws, disclosure, and national capital markets in the age of financial globalization. Journal of Accounting Research (May): 349-390.

Zingales, L. 2009. The future of securities regulation. Journal of Accounting Research (May): 391-425.

Securitizations

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Bonsall, S., K. Koharki and M. Neamtiu. 2015. The effectiveness of credit rating agency monitoring: Evidence from asset securitizations. The Accounting Review (September): 1779-1810.

Chen, W., C. Liu and S. G. Ryan. 2008. Characteristics of securitizations that determine issues' retention of the risks of the securitized assets. The Accounting Review (September): 1181-1215.

Cheng, M., D. S. Dhaliwal and M. Neamtiu. 2011. Asset securitization, securitization recourse, and information uncertainty. The Accounting Review (March): 541-568.

Dechow, P. M. and C. Shakespeare. 2009. Do managers time securitization transactions to obtain accounting benfits? The Accounting Review (January): 99-132. Erratum: Do managers time securitization transactions to obtain accounting benefits? The Accounting Review (May): 1007-1009.

Dechow, P. M., L. A. Myers and C. Shakespeare. 2010. Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics (February): 2-25.

Dou, Y. 2021. The spillover effect of consolidating securitization entities on small business lending. The Accounting Review (September): 207-229.

Dou, Y., S. G. Ryan and B. Xie. 2018. The real effects of FAS 166/167 on banks mortgage approval and sale decisions. Journal of Accounting Research (June): 843-882.

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.

Jackson, C. W. and D. M. Jackson. 2020. ASU 2016-15 and GAAP treatment of securitization-related cash flows: Catching up to the fast-moving financial sector. The CPA Journal (January): 14-16.

Lacina, M. J., S. Li and L. Yi. 2020. Do bank managers use securitization gains to smooth earnings in the post-Fas 166/167 period? Advances in Accounting: Incorporating Advances in International Accounting (48): 100456.

Landsman, W. R., K. V. Peasnell and C. Shakespeare. 2008. Are asset securitizations sales or loans? The Accounting Review (September): 1251-1272.

Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.

Ryan, S. G., J. Wu Tucker and Y. Zhou. 2016. Securitization and insider trading. The Accounting Review (March): 649-675.

Segment Reporting

Botosan, C. A., A. Huffman and M. H. Stanford. 2021. The state of segment reporting by U.S. public entities: 1976-2017. Accounting Horizons (March): 1-27.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Givoly, D., C. Hayn and J. D'Souza. 1999. Measurement errors and information content of segment reporting. Review of Accounting Studies 4(1): 15-43.

Gray, S. J. 1978. Segment reporting and the EEC multinationals. Journal of Accounting Research (Autumn): 242-253.

Grimm, S. D. 2023. Tech dump: Segment analysis for a social enterprise. Issues in Accounting Education (November): 165-186.

Harris, M. S. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research (Spring): 111-128.

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

Haight, T. D. 2019. Earnings shortfalls and strategic profit allocations in segment reporting. Accounting Horizons (December): 37-58.

Heron, N. M. and A. Markelevich. 2023. Segment reporting and segment profitability: A case study on General Electric. Issues in Accounting Education (August): 119-137.

Jiang, X and L. Lin. 2017. Improving internal control over segment reporting: The principles of ASC Topic 280 pave the way toward meeting financial reporting objectives. Journal of Accountancy (November): 36-40.

Koonce, L. 1997. Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 25-33.

Largay, J. A. III and F. K. Levy. 1978. Using segment reporting and input-output analysis for managerial planning. Management Accounting (November): 46-49, 55.

Maines, L. A., L. S. McDaniel and M. S. Harris. 1997. Implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 1-24.

Roederer, P. D. 1977. Segment reporting: A step forward or backward? Management Accounting (October): 65-68.

Ronen, J. and J. Livnat. 1981. Incentives for segment reporting. Journal of Accounting Research (Autumn): 459-481.

Sanders, J., S. Alexander and S. Clark. 1999. New segment reporting: Is it working? Strategic Finance (December): 35-38.

Schiff, A. I. and J. B. Schiff. 2002. Everyone out of the pool: A segment reporting perspective. Management Accounting Quarterly (Spring): 1-8.

Schiff, J. B. and A. I. Schiff. 2006. Segment reporting transparency - Caveat emptor. Management Accounting Quarterly (Fall): 36-43.

Skousen, K. F. 1970. Chronicle of events surrounding the segment reporting issue. Journal of Accounting Research (Autumn): 293-299.

Street, D. L., N. B. Nichols and S. J. Gray. 2000. Segment disclosures under SFAS No. 131: Has business segment reporting improved? Accounting Horizons (September): 259-285.

Tyson, T. N. and F. A. Jacobs. 1987. Segment reporting in the banking industry: Does it meet the criteria of the conceptual framework? Accounting Horizons (December): 35-41.

Self Insurance (See MAAW's Insurance Bibliography)

Brock, H. 1959. Accounting for self-insurance against fire loss - Theory v. practice. The Accounting Review (April): 257-261.

Worrell, R. H. 1967. A self-insurer's accounting procedure. Management Accounting (March): 48-50.

Self Interest

Roberts, J. and M. Jones. 2009. Accounting for self interest in the credit crisis. Accounting, Organizations and Society 34(6-7): 856-867.

Self Laying Track Tractors

Ehrenfeldt, P. 1923. Cost accounting for self laying track tractors. National Association of Cost Accountants Official Publications (June 1): 3-8.

Self Study Management Accounting (See MAAW's Self Study Management Accounting Topic)

Sell-offs, Spin-offs, and Split-ups

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

Semiconductor

Harrison, J. M., C. A. Holloway and J. M. Patell. 1990. Measuring delivery performance: A case study from the semiconductor industry. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 11: 309-351.

Service Bureaus

Hedges, P. W. 1967. Use of a data processing service bureau - A case study. Management Accounting (August): 23-26.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Service Industry Accounting (See MAAW's Service Industry Accounting Topic)

Service Shop (Also see Shops)

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.

Servicing Assets

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Setup Time

Alter, A. D. 1949. The effect of setup time on unit costs - A case study. N.A.C.A. Bulletin (December): 463-468.

Sewage Treatment

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Sex, Sexting, Sexual Harassment (See MAAW's Sex, Sexting, and Sexual Harassment Bibliography. Also see MAAW's Gender and Feminist Topic)

SFAS (See MAAW's FASB Bibliography)

Sharing Economy

D'Avolio, M. 2016. Short-term rentals, the sharing economy, and tax. Journal of Accountancy (December): 66-67.

Kane, G. C. 2016. Crowd-based capitalism? Empowering entrepreneurs in the sharing economy. MIT Sloan Management Review (Spring): 127-133.

Klotz, R. 2018. Manufacturers can also win in the sharing economy. MIT Sloan Management Review (Winter): 1-5.

Matzler, K., V. Veider and W. Kathan. 2015. Adapting to the sharing economy. MIT Sloan Management Review (Winter): 71-77.

Subramaniam, M. and M. J. Piskorski. 2020. How legacy businesses can compete in the sharing economy. MIT Sloan Management Review (Summer): 31-37.

Tribunella, T. and H. Tribunella. 2016. Twenty questions on the sharing economy and mobile accounting apps. The CPA Journal (May): 32-39.

Shell Companies

Lehman, M. and M. Weidenmier. 2007. Case study: Detecting shell companies with dynamic text comparisons. Journal of Forensic Accounting 8(1-2): 347-368.

Shell Manufacturer

Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).

Sheet Metal

Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.

Ships and Ship Building

Audia, P. G. and H. R. Greve. 2006. Less likely to fail: Low performance, firm size, and factory expansion in the shipbuilding industry. Management Science (January): 83-94.

Blood, R. A. 1927. Some phases of vessel accounting. N.A.C.A. Bulletin (December 1): 342-347.

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

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.

Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

Rinaldo, P. S. and H. F. Fitton. 1929. Material control in the ship-building industry. Harvard Business Review (October): 78-87.

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Shipping

Caston, G. S. H. and R. V. Winquist. 1929. Motor bus and shipping accounting. N.A.C.A Bulletin (May 15).

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.

Heier, J. R. 1999. The development of American ship-accounting practices to 1900: A comparative study of three vessels. The Accounting Historians Journal 26(1): 27-52.

Hooper, K. 1995. The Cely Shipping accounts: Accountability and the transition from oral to written records. The Accounting Historians Journal 22(2): 85-115.

Houston, S. 1936. The steamship business from the accountant's viewpoint. N.A.C.A. Bulletin (September 1): 9-22.

Lee, P. and P. Tan. 1999. Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting standard? Issues in Accounting Education (May): 211-231.

Millians, P. M. 1937. Management control of ship-line operation. N.A.C.A. Bulletin (September 1): 1-18. (Volume 19, issue 1).

Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.

Murphy, R. N. 1958. Steamship accounting aligned to operations. N.A.A. Bulletin (November): 5-14.

Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.

Shipping Containers

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

Shocks in Forecasts

Geurts, M. D. and T. A. Buchman. 1981. Accounting for 'shocks' in forecasts. Management Accounting (April): 21-26, 39.

Shoe Industry and Stores

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

Bennett, C. W. 1935. A cost plan for the women's shoe industry. N.A.C.A. Bulletin (February 15): 677-704.

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.

Glynn, R. I. 1932. Physical check of shoe factory inventory. N.A.C.A. Bulletin (November 1): 361-375.

Grove, H., T. Cook and L. Victoravich. 2008. Frosty Footwear, Inc.: Business valuations. IMA Educational Case Journal 1(2): 1-12.

Harvard Business Review. 1924. The Randolph Shoe and Leather Company. Harvard Business Review (April): 367-370.

Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Harvard Business Review. 1927. Case studies in business: Harlow Shoe Company. Harvard Business Review (October): 105-110.

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

Whitmore, J. 1908. Shoe factory cost accounts. Journal of Accountancy (May): 12-25.

Wolson, H. S. 1936. The application and uses of standard costs in the shoe industry. N.A.C.A. Bulletin (November 1): 255-283.

Wonson, H. S. 1935. A financial budget for a shoe manufacturing company. N.A.C.A. Bulletin (June 1): 1087-1114.

Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September1): 28-40.

Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): 1191-1203.

Shops

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

Peacock, E. and P. Juras. 2010. Alternative Costing Methods: Precision Paint Shop’s dilemma. IMA Educational Case Journal 3(3): 1-6.

Perkins, W. C. 1953. Programming maintenance shop cost reduction. N.A.C.A. Bulletin (September): 78-88.

Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).

Short Selling

Chang, E. C., T. Lin and X. Ma. 2019. Does short-selling threat discipline managers in mergers and acquisitions decisions? Journal of Accounting and Economics (August): 101223.

Hope, O., D. Hu and W. Zhao. 2017. Third-party consequences of short-selling threats: The case of auditor behavior. Journal of Accounting and Economics (April-May): 479-498.

Jain, A., P. K. Jain and Z. Razaee. 2016. Value-relevance of corporate social responsibility: Evidence from short selling. Journal of Management Accounting Research 28(2): 29-52.

Jiang, H., Y. Qin and M. Bai. 2020. Short-selling threats and real earnings management - International evidence. Journal of International Accounting Research 19(2): 117-140.

Lasser, D. J., X. Wang and Y. Zhang. 2010. The effect of short selling on market reactions to earnings announcements. Contemporary Accounting Research 27(2): 609-638.

Li, Y. and L. Zhang. 2015. Short selling pressure, stock price behavior, and management forecast precision: Evidence from a natural experiment. Journal of Accounting Research (March): 79-117.

Thornock, J. 2013. The effect of dividend taxation on short selling and market quality. The Accounting Review (September): 1833-1856.

Shrinkage and Lost Units (See MAAW's Spoilage, Rework and Scrap Topic)

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

Mogel, L. F. 1932. Accounting for loss of imperfects. N.A.C.A. Bulletin (June 15): 1417-1422.

Sick Leave

Howell, F. S. 1959. A case in accounting for sick leave pay. N.A.A. Bulletin (May): 24-28.

Lilley, F. L. 1957. Accounting for non-taxable sick benefits. N.A.A. Bulletin (August): 1574-1579.

Sign Shop

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Silver (Also see Mining)

Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.

Silversmiths

Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December1): 511-521.

Silverware

Mickelson, J. F. 1947. Standard costs applied to the manufacture of silverware. N.A.C.A. Bulletin (December 15): 445-458.

Wood, J. P. and E. P. Dolliver. 1975. Silver spoons. Management Accounting (July): 18-19.

Simulation (See MAAW's Simulation and Management Games Bibliography)

Single Tax

Oser, J. 1963. The Evolution of Economic Thought. Chapters 3: The Physiocratic School. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 6: The Classical School. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 16: Early American Economists. Harcourt, Brace & World, Inc. See Henry George. (Summary).

Sinking Funds

Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Six Sigma (See What is Six Sigma? and MAAW's Six Sigma Bibliography)

Skepticism

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 8: Skepticism. McGraw-Hill, Inc. (Summary).

Ski Resort (Also see Hotels)

Gore, R. A. and P. J. Herz. 2010. Snowy Ridge Ski Resort: Fair value measurement and the impairment of long-term assets. Issues in Accounting Education (February): 59-70.

Slavery

Ahmed, S., L. Chapple, K. Christ and S. Osborne. 2022. Modern slavery risk disclosures in business operations and supply chains. Advances in Environmental Accounting & Management: Environmental Sustainability and Agenda 2030. (10): 67-104.

Federman, S. 2022. How companies can address their historical transgressions: Lessons from the slave trade and Holocaust. Harvard Business Review (January/February): 82-91.

Haveman, H. A. 2015. Book review: M. Ruef: Between Slavery and Capitalism: The Legacy of Emancipation in the American South. Administrative Science Quarterly 60(3): NP37-NP40.

Heier, J. R. 2010. Accounting for the business of suffering: A study of the antebellum Richmond, Virginia, slave trade. Abacus 46(1): 60-83.

King, M. D. and H. A. Haveman. 2008. Antislavery in America: The press, the pulpit, and the rise of antislavery societies. Administrative Science Quarterly 53(3): 492-528.

Lee, T. A. 2022. An early public accountant's association with West India slavery. The Accounting Historians Journal 49(1): 55-59.

McWatters, C. S. and Y. Lemarchand. 2006. Accounting representation and the slave trade: The Guide Du Commerce of Gaignat De L'Aulnais. The Accounting Historians Journal 33(2): 1-37.

Stewart, L. J. 2010. A contingency theory perspective on management control system design among U.S. ante-bellum slave plantations. The Accounting Historians Journal 37(1): 91-120.

Tyson, T. N., D. Oldroyd and R. K. Fleischman. 2005. Accounting, coercion and social control during apprenticeship: Converting slave workers to wage workers in the British West Indies, c. 1834-1838. The Accounting Historians Journal 32(2): 201-231.

Slide Presentations

Davis, C. E. 2020. Four design choices for slide presentations. Strategic Finance (May): 40-47.

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

Small Business (See MAAW's Small Business Topic)

Small Orders

Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.

Smart Buildings

Bernstein, E. 2020. Getting smarter about smart buildings. MIT Sloan Management Review (Fall): 11-13.

Soap

Koch, W. C. 1921. Cost accounting in the soap industry. National Association of Cost Accountants Official Publications (December 15): 3-13.

Social Accounting (See MAAW's Social Accounting Topic)

Social Capital (See MAAW's Social Capital Bibliography)

Social Clubs

Mahrle, B. C. 1972. Social clubs: Accounting for unrelated business income. Management Accounting (July): 21-24.

Social Housing

Bewley, K. and T. Schneider. 2013. Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study. Accounting and the Public Interest (13): 105-131.

Laguecir, A., A. Kern and C. Kharoubi. 2020. Management accounting systems in institutional complexity: Hysteresis and boundaries of practices in social housing. Management Accounting Research (December): 100715.

Social Justice

Darwall, S. L. 1980. Is there a Kantian foundation for Rawlsian justice? In Blocker, H. G. and E. H. Smith. Editors. John Rawls' Theory of Social Justice. Ohio University Press.

Khabbaz, R. 2021. Sports and social justice. Harvard Business Review (January/February): 134-135.

Social Media (See MAAW's Social Networks Bibliography)

Social Networks (See MAAW's Social Networks Bibliography)

Social Security (See MAAW's Social Security Bibliography)

Social Theory (See MAAW's Other Theories Topic)

Socialism

Oser, J. 1963. The Evolution of Economic Thought. Chapters 9 and 10: The Rise of Socialist Ideologies, and Marxism and Revolution. Harcourt, Brace & World, Inc. (Summary).

Soft Drinks

Brown, K. F. and G. T. Tsakumis. 2007. Assessing business risk: The case of Premier Punch, Inc. Journal of Accounting Education 25(4): 168-192.

Ignatius, A. 2011. Shaking things up at Coca-Cola. Harvard Business Review (October): 94-99.

Software (See MAAW's Software Topic)

Herbold, R. J. 2002. Inside Microsoft: Balancing creativity and discipline. Harvard Business Review (January): 73-79.

Solar Energy and Heating (See MAAW's Energy Topic)

Solicitors

Greeley, H. D. 1910. "Solicitors Accounts". Journal of Accountancy (August): 303-304.

SOX or Sarbanes Oxley Act (See MAAW's SOX Bibliography)

Soybeans (Also see Farming)

McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

Sullivan, D. A. 1954. Survey of cost practices of soybean processors. N.A.C.A. Bulletin (February): 772-783.

SPACs

Bazerman, M. H. and P. Patel. 2021. SPACs: What you need to know: A guide for the curious and the perplexed. Harvard Business Review (July/August): 102-111. (Special purpose acquisition companies).

Lyons, B. and B. Tarasovich. 2022. The ups and downs of SPACs: While the enthusiasm around special purpose acquisition companies has diminished, SPACs haven't disappeared entirely and continue to provide an alternate path toward access to public equity markets. Strategic Finance (November): 34-41.

Special Orders

Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Srinidhi, B. 1992. The hidden costs of specialty products. Journal of Management Accounting Research (4): 198-208.

Spoilage (See MAAW's Spoilage, Rework and Scrap Topic)

Sports Jokes (See MAAW's Sports Jokes)

Sports Teams

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Canace, T. G. and P. E. Juras. 2012. Pikesville Lightening: Evaluating strategic business expansion opportunities. IMA Educational Case Journal 5(2): 1-6.

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Gross, A. D., J. Hoelscher, M. Ortegren and W. E. Maas. 2019. Earning real income from Fantasy Sports: Tax opportunities and pitfalls under TCJA. The CPA Journal (May): 58-61.

Hoelscher, J. L. and J. L. Winstead. 2021. Reinforce professional judgment skills in an investigative setting using a short sports documentary. Journal of Forensic & Investigative Accounting 13(3): 540-544.

Kesner, I. F., P. Browning, F. Morgan, H. Saint Onge and C. H. King. 2002. The coach who got poached. Harvard Business Review (March): 31-40. (Case study).

Khabbaz, R. 2021. Sports and social justice. Harvard Business Review (January/February): 134-135.

Lebredo, N. 2019. Winning on a tight budget: The principles the Tampa Bay Rays have embraced - thrift, trust, teamwork, and innovation - can also lead other businesses to success. Strategic Finance (July): 40-45.

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.

Nylen, P. C. and B. W. Huels. 2021. Making trade in the National Basketball Association (NBA): A research case exploring like-kind exchange treatment post Tax Cuts and Jobs Act. Issues in Accounting Education (August): 103-115.

Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Wang, Y., T. Wang and K. Yoon. 2021. A methodology for the sport industry to capture public perceptions and responses in the time of Covid-19. Journal of Emerging Technologies in Accounting 18(1): 205-211.

Wucinich, W. 1991. Profit is the name of the game. Management Accounting (February): 58-59. (Related to professional sports).

Zhang, L. 2017. A fair game? Racial bias and repeated interaction between NBA coaches and players. Administrative Science Quarterly 62(4): 603-625.

Stabilization Program

Green, P. M. 1945. Accounting in the stabilization program. The Accounting Review (April): 148-156.

Standard Costing (See MAAW's Standard Costing Topic)

Standard Work (See MAAW's Bibliography on Freerick Taylor)

Labedz, K. 2022. Doing it the same way every time: Standard work. Cost Management (January/February): 21-23.

Start-ups and Start-up Costs

Alciatore, M. L. and P. Drake. 1996. Introductory financial accounting instructional case: Thomas Quinn Manufacturing: Venture capital funding for a high-tech start-up firm. Issues in Accounting Education (Fall): 377-391.

Allen, E. J., J. C. Allen, S. Raghavan and D. H. Solomon. 2023. On tax efficiency of startup firms. Review of Accounting Studies 28(4): 1887-1928.

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143.

Blank, S. 2013. Why the lean start-up changes everything. Harvard Business Review (May): 63-72.

Blank, S. 2017. When founders go too far: Some start-up CEOs have too much power. Here's what to do about it. Harvard Business Review (November/December): 94-101.

Bowlin, W. F, C. Renner, B. Hollis, S. Hollis, K. Kaliban, M. H. McDonald and F. M. Trocini. 2003. Cost modeling for start-up businesses: A field study of Heartland Resource Technologies, LLC. The Journal of Cost Analysis & Management (Summer): 59-73.

Bussgang, J. 2017. Are you suited for a start-up? Harvard Business Review (November/December): 150-153.

Cassar, G. 2009. Financial statement and projection preparation in start-up ventures. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 27-51.

Cassiman, B. and M. Ueda. 2006. Optimal project rejection and new firm start-ups. Management Science (February): 262-275.

Dixon, D. R. 2018. Case study: A founder steps back from her start-up. Harvard Business Review (September/October): 145-149.

Galosano, B. T. and R. J. Warth. 1989. Management after start-up. Management Accounting (February): 27-30.

Gans, J., E. L. Scott and S. Stern. 2018. Strategy for start-ups. Harvard Business Review (May/June): 44-51.

Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital. The Washington Post (December 4): A13. (Note).

Gulati, R. 2019. The soul of a start-up. Harvard Business Review (July/August): 84-91.

Gulati, R. and A. Desantola. 2016. Start-ups that last: How to scale your business. Harvard Business Review (March): 54-61.

Harvard Business Review. 2017. How immigrants fuel start-ups. Harvard Business Review (January/February): 26.

Harvard Business Review. 2019. The industries in which artificial intelligence start-ups are being funded. Harvard Business Review (May/June): 30.

Harvey, D. W. 1976. Financial planning information for production start-ups. The Accounting Review (October): 838-845.

He, L. and Y. He. 2014. The start-up NY program. The CPA Journal (December): 54-61.

Hovland, T. 2019. Effective financial projections for a startup. Journal of Accountancy (March): 38-43.

Hsu, D. H. 2006. Venture capitalists and cooperative start-up commercialization strategy. Management Science (February): 204-219.

Ignatius, A. 2016. Making start-ups more resilient. Harvard Business Review (March): 10.

Keller, A. C. and M. R. Hammond. 2018. 2019 student case competition: Angie's Empanadas: Pricing decisions for a start-up. Strategic Finance (August): 82-86.

Kuhlman, A. A. 1993. 401(K) start-up at Flight Suits. Management Accounting (November): 60-63.

Langfield-Smith, K. 2008. The relations between transactional characteristics, trust and risk in the start-up phase of a collaborative alliance. Management Accounting Research (December): 344-364.

Lee, M. and S. R. Cobia. 2013. Management accounting systems support start-up business growth. Management Accounting Quarterly (Spring): 1-17.

Mahar, J. and S. M. Mahar. 2009. The Unofficial Guide to Building Your Business in the Second Life® Virtual World: Marketing and Selling Your Product, Services, and Brand In-world. AMACOM. (According to the publisher's hype, this book provides practical tips and strategies for creating an income stream, and marketing or extending a brand including relevant examples, e.g., IBM creating a collaborative virtual work­space, start-up companies with virtual goods, and Princeton University Second Life® classrooms. It also provides proven techniques for successfully generating buzz through Second Life®-centered promotions and advertisements. This book reveals the best ways to make money using the hottest thing online).

Maurer, I. and M. Ebers. 2006. Dynamics of social capital and their performance implications: Lessons from biotechnology start-ups. Administrative Science Quarterly 51(2): 262-292.

Mullins, J. 2013. Use customer cash to finance your start-up. Harvard Business Review (July/August): 19-21.

Nanda, R., L. Kind, K. Laws and J. Lum. 2015. Case study: Is a start-up's strength becoming its weakness? Harvard Business Review (November): 145-149.

Park, S. H., R. Chen and S. Gallagher. 2002. Firm resources as moderators of the relationship between market growth and strategic alliances in semiconductor start-ups. The Academy of Management Journal 45(3): 527-545.

Romanelli, E. 1989. Environments and strategies of organization start-up: Effects on early survival. Administrative Science Quarterly 34(3): 369-387.

Segarra, M. 2012. Hands-on growth: The finance chief of Make Meaning says the start-up has what it takes to bring customer through the door. CFO (July/August): 21-22.

Stec, S. 1987. Accounting for start-up costs. Management Accounting (November): 68.

Swanger, S. L. and F. T. DeZoort. 2000. The effect of auditor involvement with projected financial statements on loan officers' lending decisions for start-up companies. Journal of Forensic Accounting (1): 251-274.

Swinney, R. and G. P. Cachon. 2011. Capacity investment timing by start-ups and established firms in new markets. Management Science (April): 763-777.

Taylor, P. 2013. A universal green metric: A start-up company claims its software will change the way companies budget for sustainability initiatives. CFO (April): 34.

Ulukaya, H. 2013. How I did it. Chobani's founder on growing a start-up without investors. Harvard Business Review (October): 45-49.

Walker, K. B. and T. Zinsli. 1993. Coors Shenandoah: Brewing a better start-up operation. Journal of Cost Management (Summer): 5-12.

Weiss, J. M. and I. Blumenfrucht. 1981. Amortizing start-up business costs. Management Accounting (June): 20, 58.

State Capitalism

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

State Socialism

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

Statement of Changes

Bradbury, M. and S. Newby. 1989. The use of a statement of changes in financial position to interpret financial data: An empirical investigation. Abacus 25(1): 31-38.

Brill, R. J. 1983. Analyzing transactions and the statement of changes in financial position: Model. Issues in Accounting Education: 90-94.

Bryant, J. V. 1984. Proposed: A new statement of changes. Management Accounting (April):49-52.

Collins, J. S. 1985. An effective method for teaching the statement of changes in financial position. Issues in Accounting Education: 145-156.

Davis, C. J. 1983. A structured approach to preparation of the statement of changes in financial position. Issues in Accounting Education: 79-89.

Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.

Haskins, M. E. and R. N. Holt. 1986. A cash flow approach to the statement of changes in financial position. Journal of Accounting Education 4(2): 97-106.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Pearl, D. 1986. Teaching the statement of changes in financial position without worksheets or T-accounts. Issues in Accounting Education (Spring): 132-142.

Pratt, J. and H. H. Chrisman. 1982. Teaching the statement of changes in financial position: An empirical study. The Accounting Review (October): 794-805.

Seifrick, J. 1983. The statement of changes in financial position: Retain, repeal, or modify? Issues in Accounting Education: 71-78.

Senatra, P. T. 1983. The statement of changes in financial position: A flow-chart approach to teaching concepts and procedures. Issues in Accounting Education: 95-103.

Vicknair, D. P. and J. R. Strawser. 1987. Reporting discontinued segments in a cash basis statement of changes in financial position. Accounting Horizons (September): 79-84.

Stationery Manufacturing (Also see Manufacturing)

Edes, O. K. 1938. A standard cost system for a stationery manufacturing concern. N.A.C.A. Bulletin (May 1): 1005-1029.

State Universities (Also see Universities and MAAW's Education Issues Topic)

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Statistical Process Control (See MAAW's Statistical Process Control Topic)

Statistical Sampling (See MAAW's Statistical Sampling Bibliography)

Statistics (See MAAW's Quantitative Methods Topic)

Steam

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

Steam Ship Ticket Agent

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Steel Processing and Steel Rolling Mill

Bonnevier, T. W. 1958. Serving job order cost needs in a steel processing plant. N.A.A. Bulletin (February): 65-76.

Clements, D. R. 1950. Daily reports to help the first-line supervisor control costs in a steel rolling mill. N.A.C.A. Bulletin (February): 699-714.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Hanley, E. J. 1941. An application of standard costs in the steel industry. N.A.C.A. Bulletin (July 1): 1269-1281.

Harvard Business Review. 1923. Case Studies in Business: The Anderson Steel Company. Harvard Business Review (January): 235-240.

Harvard Business Review. 1924. Cancelations The Harrison Steel Corporation. Harvard Business Review (January): 238-240.

Joseph, G. 2011. Implementing sustainability at Tata Steel. IMA Educational Case Journal 4(1): 1-10.

Keefe, J. J. 1923. Cost accounting in the tool steel industry. National Association of Cost Accountants Official Publications (February 15): 3-14.

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178.

Penz, A. J. 1951. Standard costs in a small steel company. N.A.C.A. Bulletin (July): 1346-1358.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Rodale, J. I. 1923. War-time depreciation in open hearth steel plants and rolling mills. National Association of Cost Accountants Official Publications (March 15): 3-16.

Smith, D. R. 1962. Budgetary planning and control in a steel company. N.A.A. Bulletin (February): 5-16.

Stone, M. S. and K. R. Ferris. 1990. Instructional case: Bethlehem Steel's pension fund disclosures. Issues in Accounting Education (Spring): 88-107.

Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.

Van Helden, G. J., J. Van der Meer-Kooistra and R. W. Scapens. 2001. Co-ordination of internal transactions at Hoogoverns Steel: Struggling with the tension between performance-oriented business units and the concept of an integrated company. Management Accounting Research (September): 357-386.

Whisnant, L. E. 1956. Direct costing for a steel fabricator. N.A.C.A. Bulletin (May): 1127-1131.

Wolnizer, P. W. 1983. Market prices v. cost indexation in accounting for steel inventories. Abacus 19(2): 171-188.

Stevedores

Durand, F. L. 1955. Costing for contracting stevedores. N.A.C.A. Bulletin (September): 63-70.

Stewardship

Aiken, M. E., L. A. Blackett and G. Isaacs. 1975. Modeling behavioral interdependencies for stewardship reporting. The Accounting Review (July): 544-562.

Albrecht, W. S., C. C. Albrecht and C. O. Albrecht. 2004. Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting (5): 109-130.

Anderson, S. B., J. L. Brown, L. Hodder and P. E. Hopkins. 2015. The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship. Accounting, Organizations and Society (46): 100-114.

Baker, G. P. 1987. Discussion of an analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 126-129.

Bushman, R., E. Engel and A. Smith. 2006. An analysis of the relation between the stewardship and valuation roles of earnings. Journal of Accounting Research (March): 53-83.

Bushman, R. M. and R. J. Indjejikian. 1993. Stewardship value of distorted accounting disclosures. The Accounting Review (October): 765-782.

Chen, R. S. 1975. Social and financial stewardship. The Accounting Review (July): 533-543.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

Dickhaut, J. W. and K. A. McCabe. 1997. The behavioral foundations of stewardship accounting and a proposed program of research: What is accountability? Behavioral Research In Accounting (9): 60-87.

Emett, S. A. and M. W. Nelson. 2015. Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship".  Accounting, Organizations and Society (46): 115-118.

Evans, J. H. III. and J. M. Patton. 1987. Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 130-158.

Gjesdal, F. 1981. Accountingfor stewardship. Journal of Accounting Research (Spring): 208-231.

Harris, T. S. 1987. Discussion of signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 159-164.

Hoffelder, K. 2013. Chief stewards, chief strategists: Finance chiefs are called on to balance stewardship and strategic planning. CFO (November): 25.

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84.

Journal of Accountancy. 2005. Statement of Federal Financial Accounting Standards No. 29 - Heritage Assets and Stewardship Land. Journal of Accountancy (November): 105-108.

Kirby, A. J. 1987. Discussion of centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 19-21.

Kuhner, C. and C. Pelger. 2015. On the relationship of stewardship and valuation - An analytical viewpoint. Abacus 51(3): 379-411.

Lambert, R. A. and D. F. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 85-125.

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189.

Lee, P. M. and H. M. O'Neill. 2003. Ownership structures and R&D investments of U.S. and Japanese firms: Agency and stewardship perspectives. The Academy of Management Journal 46(2): 212-225.

Melumad, N. D. and S. Reichelstein. 1987. Centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 1-18.

Miller, A. D. and D. Oldroyd. 2011. In defense of stewardship. The CPA Journal (October): 6, 8.

Miller, A. D. and D. Oldroyd. 2018. Does stewardship still have a role? The Accounting Historians Journal 45(1): 69-82.

Mills, P. A. 1986. Financial reporting and stewardship accounting in sixteenth-century Spain. The Accounting Historians Journal 13(2): 65-76.

Natarajan, R. 1996. Stewardship value of earnings components: Additional evidence on the determinants of executive compensation. The Accounting Review (January): 1-22.

O'Connell, V. 2007. Reflections on stewardship reporting. Accounting Horizons (June): 215-227.

Sarath, B. 1987. Discussion of collusion and noncontrollable cost allocation. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 47-50.

Suh, Y. S. 1987. Collusion and noncontrollable cost allocation. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 22-46.

Tehranian, H., N. G. Travlos and J. F. Waegelein. 1987. Management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 51-76.

Trueman, B. 1987. Discussion of operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 190-193.

Sticky Costs (See MAAW's Cost Behavior Topic)

Balakrishnan, R., E. Labro and N. S. Soderstrom. 2014. Cost structure and sticky costs. Journal of Management Accounting Research 26(2): 91-116.

Cannon, J. N. 2014. Determinants of "sticky costs": An analysis of cost behavior using United States air transportation industry data. The Accounting Review (September): 1645-1672.

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

Stock Based Compensation (Also see Stock Options and MAAW's Agency Theory Section)

Hill, N. T. and K. Stevens. 1997. Instructional case: Choices and dilemmas in accounting for stock-based compensation. Journal of Accounting Education 15(3): 389-410.

Taylor, W. M. and J. J. Weygandt. 1982. Accounting for stock-based awards using the minimum value method. Journal of Accounting Research (Part I, Autumn): 497-502.

Stock Brokers

Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.

Lawson, R. and J. Yang. 2012. Planning and control at Hongdou Industrial Stock Company. Cost Management (March/April): 18-35.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.

Stock Dividends and Splits (See MAAW's Dividends Bibliography)

Stock Options (See MAAW's Stock Options Bibliography)

Stock Transfer Company

Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.

Stone

Bartschi, D. P. 1956. Costing pre-cast stone. N.A.C.A. Bulletin (January): 644-647.

Storage

Schlatter, C. F. 1925.Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.

Stores

Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A. Bulletin (February 1).

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

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

White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.

Storyboards

Capodagli, B. and L. Jackson. 1999. The Disney Way: Harnessing the Management Secrets of Disney in Your Company. McGraw-Hill. (Summary).

O'Brien, A. D. and D. N. Stone. 2020. Yes, you can import, analyze, and create dashboards and storyboards in Tableau! The GBI case. Journal of Emerging Technologies in Accounting 17(1): 21-31.

Reeve, J. C. 1996. Projects, Models, and Systems - Where Is ABM Headed? Journal of Cost Management (Summer): 5-16. (Summary).

Storytelling

Boje, D. M. 1991. The storytelling organization: A study of story performance in an office-supply firm. Administrative Science Quarterly 36(1): 106-126.

Boje, D. M. 1995.Stories of the storytelling organization: A postmodern analysis of Disney as andquot;Tamara-Landandquot;. The Academy of Management Journal 38(4): 997-1035.

Butcher, D. 2023. The power of storytelling in the finance function. Strategic Finance (June): 21-24.

Charron, K. 2018. Book review: The power of a good story. Strategic Finance (May): 13. (Review of Choy, E. K. Let the Story do the Work: The Art of storytelling for Business Success).

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

Lichtman, S. H. 2009. The power of storytelling. The CPA Journal (April): 6-8.

McKee, R. 2003. Storytelling that moves people. Harvard Business Review (June): 51-55.

Ready, D. A. 2002. How storytelling builds next-generation leaders. MIT Sloan Management Review (Summer): 63-69.

Straight Line Depreciation (See MAAW's Cost Allocation Topic)

Strategic Finance (See MAAW's Strategic Finance Bibliography)

Strategy (See MAAW's Strategy topic)

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

Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).

Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78. (Summary).

Strategy Map

Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.

Cheng, M. M. and K. A. Humphreys. 2012. The differential improvement effects of the strategy map and scorecard perspectives on managers' strategic judgments. The Accounting Review (May): 899-924.

Dror, S. and M. Barad. 2006. Enhancing control charts to validate strategy maps. Quality Technology and quantitative Management (December): 529-541.

Green, W. J. and M. M. Cheng. 2019. Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map. Accounting, Organizations and Society (73): 1-14.

Islam, S. 2019. A field study of strategy map evolution. Journal of Management Accounting Research 31(3): 83-98.

Kaplan, R. S. and D. P. Norton. 2004. Strategy maps: They show you how to describe, measure, and align your intangible assets to achieve superior performance and become more profitable. Strategic Finance (March): 26-35.

Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.

Smith, S. H. 2017. Northern State University: A balanced scorecard strategy map. IMA Educational Case Journal 10(1): 1-11.

Strip Mining (Also see Coal Mining)

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

Structuration and Structuration Theory

Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.

Boland, R. J. Jr. 1996. Why shared meanings have no place in structuration theory: A reply to Scapens and Macintosh. Accounting, Organizations and Society 21(7-8): 691-697.

Coad, A. F. and I. P. Herbert. 2009. Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research (September): 177-192.

Englund, H., J. Gerdin and J. Burns. 2011. 25 years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society 36(8): 494-513. (Review of 65 papers related to Giddens' structuration theory).

Jarzabkowski, P. 2008. Shaping strategy as a structuration process. The Academy of Management Journal 51(4): 621-650.

Joseph, G. 2006. Understanding developments in the management information value chain from a structuration theory framework. International Journal of Accounting Information Systems 7(4): 319-341.

Macintosh, N. B. and R. W. Scapens. 1990. Structuration theory in management accounting. Accounting, Organizations and Society 15(5): 455-477.

Macintosh, N. B. and R. W. Scapens. 1991. Management accounting and control systems: A structuration theory analysis. Journal of Management Accounting Research (Fall): 131-158.

O'Sullivan, N. and B. O'Dwyer. 2015. The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field. Accounting, Organizations and Society (43): 33-55.

Rao, M. H. S. and A. Bargerstock. 2011. Exploring the role of standard costing in lean manufacturing enterprises: A structuration theory approach. Management Accounting Quarterly (Fall): 47-60.

Riley, P. 1983. A structurationist account of political culture. Administrative Science Quarterly 28(3): 414-437.

Student Evaluations of Faculty (See MAAW's Education Issues Topic)

Martin, J. R. 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations from Deming’s theory of management perspective. Issues in Accounting Education (November): 1079-1094. (Summary).

Style

Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.

Subscription Income

Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328.

Subsidiaries

Bonacchi, M., F. Cipollini and P. Zarowin. 2018. Parents use of subsidiaries to push down earnings management: Evidence from Italy. Contemporary Accounting Research 35(3): 1332-1362.

Bouquet, C. and J. Birkinshaw. 2008. Weight versus voice: How foreign subsidiaries gain attention from corporate headquarters. The Academy of Management Journal 51(3): 577-601.

Burnett, T., T. E. King and V. C. Lembke. 1979. Equity method reporting for major finance company subsidiaries. The Accounting Review (October): 815-823.

Dossi, A. and L. Patelli. 2008. The decision-influencing use of performance measurement systems in relationships between headquarters and subsidiaries. Management Accounting Research (June): 126-148.

Dyreng, S. D., J. L. Hoopes, P. Langetieg and J. H. Wilde. 2020. Strategic subsidiary disclosure. Journal of Accounting Research (June): 643-692.

Feinberg, S. E. and A. K. Gupta. 2009. MNC subsidiaries and country risk: Internalization as a safeguard against weak external institutions. The Academy of Management Journal 52(2): 381-399.

Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues in Accounting Education (May): 233-245.

Hasswl, L. G. and G. M. Cunningham. 2004. Psychic distance and budget control of foreign subsidiaries. Journal of International Accounting Research 3(2): 79-93.

Helan, J. B. and J. B. Thies. 1989. Consolidation of finance subsidiaries: $230 billion in off-balance sheet financing comes home to roost. Accounting Horizons (March): 1-9.

Hsu, P., P. J. Hu, C. Wei and J. Huang. 2014. Green purchasing by MNC subsidiaries: The role of local tailoring in the presence of institutional duality. Decision Sciences 45(4): 647-682.

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Kajuter, P. and M. Schroder. 2017. Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 71-100.

Kostova, T. and K. Roth. 2002. Adoption of an organizational practice by subsidiaries of multinational corporations: Institutional and relational effects. The Academy of Management Journal 45(1): 215-233.

Kreissl, L. J. and D. Pulliam. 2013. Subsidiaries' advance agreements are equity instruments. Journal of Accountancy (January): 60-62.

Li, J., J. Y. Yang and D. R. Yue. 2007. Identity, community, and audience: How wholly owned foreign subsidiaries gain legitimacy in China. The Academy of Management Journal 50(1): 175-190.

Meade, J. A. 2013. Parent corporation's options treated as positions held by subsidiaries. Journal of Accountancy (August): 62-63.

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Mohr, R. M. 1991. Illustrating the economic consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries. Journal of Accounting Education 9(1): 123-136.

National Association of Cost Accountants Research and Service Department. 1934. The distribution of holding company expenses among subsidiaries. N.A.C.A Bulletin (November 15): 296-300.

Patelli, L. 2018. Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries. Advances in Management Accounting (30): 27-59.

Rue, J. C. and D. E. Tosh. 1987. Should we consolidate finance subsidiaries? Management Accounting (April): 45-50.

Schiff, J. B. 1986. An unusual financing source: Will it spur new disclosure rules? Management Accounting (October): 42-45. (A practice known as "carving out" subsidiaries).

Schlag, R. C. 1979. Accounting for taxes of foreign subsidiaries - A simplified approach. Management Accounting (December): 15-19.

Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.

Schweikart, J. A. 1981. We must end consolidation of foreign subsidiaries. Management Accounting (August): 15-18.

Sengul, M. and J. Gimeno. 2013. Constrained delegation: Limiting subsidiaries' decision rights and resources in firms that compete across multiple industries. Administrative Science Quarterly 58(3): 420-471.

Sugiyama, S. and J. Islam. 2016. Empirical findings from the reconciliations in the IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia. Advances in Accounting: Incorporating Advances in International Accounting (35): 143-158.

The Accounting Review. 1940. Akron Brass Manufacturing Company, Inc.: Reorganization; appreciation of fixed assets; parent and unprofitable subsidiary. The Accounting Review (September): 400-406.

The Accounting Review. 1940. Cerro de Pasco Copper Corporation: Auditing of foreign subsidiaries; inventory valuation; dividends from subsidiaries. The Accounting Review (June): 265-271.

The Accounting Review. 1940. Gimbel Brothers, Inc.: Appreciation of fixed assets; earnings of subsidiaries; retail store accounts. The Accounting Review (September): 406-412.

Trabelsi, S. 2017. Discussion of: Cross-national differences in cost accounting of MNEs: Empirical evidence from Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 101-102.

Tuckerman, B. 1964. Objective consolidation standards for foreign subsidiaries. The Accounting Review (January): 32-37.

Youssef, S. M. 1973. The integration of local nationals into the managerial hierarchy of American overseas subsidiaries: An exploratory study. The Academy of Management Journal 16(1): 24-34.

Succession Planning

Amato, N. 2013. Succession planning: The challenge of what's next. Journal of Accountancy (January): 44-47.

Bills, K. L., L. L. Lisic and T. A. Seidel. 2017. Do CEO succession and succession planning affect stakeholders' perceptions of financial reporting risk? Evidence from audit fees. The Accounting Review (July): 27-52.

Burke, M. M. 2015. Benefits of an employee stock ownership plan in succession planning: An ESOP can be used to finance an owner's exit from a business and has the added advantage of tax deferral on the gain from the sale of the business. Journal of Accountancy (October): 65-68.

Cingoranelli, D. 2009. A 2009 tuneup for your firm's succession planning. Journal of Accountancy (March): 42-47.

Colucci, J. 2020. 'It's important that their styles are a good fit: Advice to CPA firms on selling the firm. Succession planning. Journal of Accountancy (November): 72.

Conger, J. A. and R. M. Fulmer. 2003. Developing your leadership pipeline. Harvard Business Review (December): 76-84. (Succession planning and leadership development ought to be two sides of the same coin).

Campbell, L. 2017. Family-owned business succession planning. Strategic Finance (April): 20, 22.

Fernandez-Araoz, C., G. Nagel and C. Green. 2021. The high cost of poor succession planning. Harvard Business Review (May/June): 98-107.

Harrell, E. 2016. Succession planning: What the research says. Harvard Business Review (December): 70-74.

Haythornthwaite, R. and A. Banga. 2021. The former and current chairs of MasterCard on executing a strategic CEO succession. Harvard Business Review (March/April): 32-37.

Kess, S. and E. Mendlowitz. 2015. Helping business owners with succession planning. The CPA Journal (August): 76-77.

Mendlowitz, E. 2006. The Adviser's Guide to Family Business Succession Planning. AICPA.

Miller, S. 2015. Succession planning and CPAs' golden opportunity: CPAs can't drop the ball on clients' succession planning. Rather, they should take on the quarterback role. Journal of Accountancy (October): 51-53.

Miller, S. D. 2010. The ESOP exit strategy. Journal of Accountancy (March): 32-37. (Popular tool for succession planning).

Reeb, W. L. 2005. Nothing succeeds like succession. Journal of Accountancy (July): 63-64, 67-68. (Succession planning).

Saymaz, S. and H. H. Lambert. 2019. Family business succession planning opportunities. The CPA Journal (December): 64-67, 69.

Snyder, A. 2008. Wealth harvesting: More than just retirement or succession planning. Journal of Accountancy (July): 28-33.

Tierney, L. 2013. The top five limiting beliefs about succession planning: A guide for CPA firms. The CPA Journal (April): 11.

Sugar Industry

Bricker, R. and K. Brown. 1997. The use of historical data in accounting research: The case of the American Sugar Refining Company. The Accounting Historians Journal 24(2): 1-24.

Casal, J. 1969. Barter accounting in the Puerto Rican sugar industry. Management Accounting (August): 48-50.

Champion, R. R. and R. G. Glaser. 1967. Sugar cane irrigation: A case study in capital budgeting. Management Science (August): B781-B796.

Crawford, F. L. 1924. Cost accounting in the domestic beet sugar industry. National Association of Cost Accountants Official Publications (November 1): 3-13.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Ghorpade, J. 1973. Organizational ownership patterns and efficiency: A case study of private and cooperative sugar factories in south India. The Academy of Management Journal 16(1): 138-148.

Haenisch, F. A. 1921. Some cost problems in the Hawaiian sugar industry. National Association of Cost Accountants Official Publications (November): 3-16.

Harvard Business Review. 1924. The American Sugar Refining Company: Enforcement of customers' contracts. Harvard Business Review (July): 496-502.

Hooks, J. J. and R. E. Stewart. 2007. The geography and ideology of accounting: A case study of domination and accounting in a sugar refinery in Australasia, 1900-1920. The Accounting Historians Journal 34(2): 143-168.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Martin, E. N. Sr. 1951. Standard costs for control in sugar refining. N.A.C.A. Bulletin (July): 1313-1326.

Muller, R. 1926. Crop and field cost accounting on Hawaii's sugar plantations. N.A.C.A. Bulletin (December 15): 357-380.

Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.

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.

Woodbridge, W. T. 1918. Sugar accounting. Journal of Accountancy (April): 255-258.

Suit (Also see Apparel)

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Sulphur Mine (Also see Mining)

Adamson, J. Q. 1934. Cost accounting for a sulphur mine. N.A.C.A. Bulletin (August 1): 1341-1350.

Sum-of-the-years-digits Depreciaion (See my Chapter 14 Appendix 14-1)

Sunk Costs (See MAAW's Relevant Cost Topic)

Super Market (Also see Grocery)

Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.

Supplier Arrangements (See the Supply Chain Arrangements Summary)

Supplies (Also see Stores)

Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

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.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

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

Surplus

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178.

The Accounting Review. 1940. Phillips-Jones Corporation: Reclassification of surplus; donated and leased assets; reserves. The Accounting Review (December): 495-499.

Surrogation (In business, surrogation is the tendency for managers to lose sight of the strategic constructs performance measures are intended to represent, and act as though the measures are the constructs of interest.)

Abdel-Khalik, A. R. 1974. On the efficiency of subject surrogation in accounting research. The Accounting Review (October): 743-750.

Bentley, J. W. 2019. Decreasing operational distortion and surrogation through narrative reporting. The Accounting Review (May): 27-55.

Choi, J., G. W. Hecht and W. B. Tayler. 2012. Lost in translation: The effects of incentive compensation on strategy surrogation. The Accounting Review (July): 1135-1163.

Harris, M. and B. Tayler. 2019. Don't let metrics undermine your business: An obsession with numbers can sink your strategy. Harvard Business Review (September/October): 62-69. ("People have a behavioral tendency - known as surrogation - to confuse what's being measured with the metric being used.").

Surveys (See MAAW's Surveys and Survey Methods Topic)

Sustainability (See MAAW's Environmental Cost Topic and Social Accounting Topic)

Sylviculture

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

Syndicalism

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

Synthetic Fiber

McLaughlin, F. J. Jr. 1957. A cost system for a synthetic fiber plant. N.A.C.A. Bulletin (January): 671-679.

Systems Thinking (See MAAW's Systems Thinking Topic)

Tableau

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).

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).

Bourguignon, A., V. Malleret and H. Norreklit. 2004. The American balanced scorecard versus the French tableau de bord: The ideological dimension. Management Accounting Research (June): 107-134.

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Hoelscher, J. and A. Mortimer. 2018. Using Tableau to visualize data and drive decision-making. Journal of Accounting Education (44): 49-59.

O'Brien, A. D. and D. N. Stone. 2020. Yes, you can import, analyze, and create dashboards and storyboards in Tableau! The GBI case. Journal of Emerging Technologies in Accounting 17(1): 21-31.

Schmidt, P. J., K. S. Church and J. Riley. 2020. Breaking the Excel routine. Strategic Finance (March): 54-60. (Some data analytics tools beyond Excel include: Alteryx, iDashboards, Microsoft Power Bi, Sisense, Tableau, and Vena Solutions).

Schonfeldt, N. and J. L. Birt. 2020. ICT skill development using Excel, Xero, and Tableau. Journal of Emerging Technologies in Accounting 17(2): 45-56.

Strategic Finance. 2020. Data analytics tools beyond Excel. Strategic Finance (March): 58. (Alteryx, iDashboards, Microsoft Power Bl, Sisense, Tableau, Vena Solutions).

Weirich, T. R., N. Tschakert and S. Kozlowski. 2018. Teaching data analytics skills in auditing classes using Tableau. Journal of Emerging Technologies in Accounting 15(2): 137-150.

Tabulating

Gallagher, J. 1954. Costing and managing the tabulating installation. N.A.C.A. Bulletin (August): 1622-1629.

Lewan, L. C. 1951. Performance reports in a tabulating unit. N.A.C.A. Bulletin (April): 923-927.

Montgomery, W. B. 1934. Equipment and depreciation control through the use of tabulating cards. N.A.C.A. Bulletin (August 15): 1385-1394.

Tag Manufacturer

Evans, T. L. 1949. Job order cost accounting procedures for a tag manufacturer. N.A.C.A. Bulletin (August 15): 1411-1423.

Takeovers (Also see Business Combinations)

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.

Tanning Industry (Also see Leather)

Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Klarman, F. C. 1953. Pre-process storage control of tanner's hides. N.A.C.A. Bulletin (July): 1478-1479.

Stewart, E. 1913. Tannery production costs and methods of accounting. Rogers & Atwood Publishing Co.

Target Costing (See  MAAW's Target Costing Topic)

Targets (See Goal Setting and MAAW's Budgeting Topic)

Matějka, M. 2018. Target setting in multi-divisional organizations. Journal of Management Accounting Research 30(3): 13-27.

Merchant, K. A., C. Stringer and P. Shantapriyan. 2018. Setting financial performance thresholds, targets, and maximums in bonus plans. Journal of Management Accounting Research 30(3): 55-73.

Tariffs

Domeratzky, L. 1923. The instability of tariff conditions in Europe. Harvard Business Review (October): 66-73.

Fish, M. W. and W. F. Miller. 2015. Brand X company's 300% tariff. A U.S. company wants to cut costs by importing products, but a high tariff might prevent it. Strategic Finance (July): 46-53.

Huang, Y., R. Jennings and Y. Yu. 2017. Product market competition and managerial disclosure of earnings forecasts: Evidence from import tariff rate reductions. The Accounting Review (May): 185-207.

Johnstone, D. J. 2003. Replacement cost asset valuation and regulation of energy infrastructure tariffs. Abacus 39(1): 1-41.

Kohlhase, S. and J. L. Wielhouwer. 2023. Tax and tariff planning through transfer prices: The role of the head office and business unit. Journal of Accounting and Economics (April-May): 101568.

Vollmer, S. 2014. Tackling tariffs. Journal of Accountancy (February): 18.

Taxes (See MAAW's Tax Related Topic)

Taxicabs

Mulherin, F. X. 1950 Control of unmetered taxicab revenue and operations. N.A.C.A. Bulletin (May): 1105-1106.

Schlatter, C. F. 1925. Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.

Thomas, N. B. 1958. How we account for taxicab revenue. N.A.A. Bulletin (November): 35-42.

Tea

Deighton, J. 2002. How Snapple got its juice back. Harvard Business Review (January): 47-53.

Premuroso, R. F., W. S. Hopwood and S. Bhattacharya. 2011. Tasteless Tea Company: A comprehensive revenue transaction cycle case study. Issues in Accounting Education (February): 163-179.

Teacher-Centered vs. Student-Centered Models (See Teacher-Centered vs. Student-Centered Models Bibliography)

Teams and Teamwork (Also see Sports Teams and MAAW's Teamwork Topic)

Technical Center

Sherman, E. L. 1957. Accounting for a company technical center. N.A.A. Bulletin (August): 1521-1527.

Technology (See MAAW's Technology Topic)

Telephone

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859.

Driver, R. E. 1931. Telephone accounting. N.A.C.A. Bulletin (December 15): 521-541.

Gordon, T. P. and M. S. Niles. 2005. Lucent loses its luster: Accounting for investments turned bad. Issues in Accounting Education (May): 183-193.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

MacMillan, O. T. 1934. Cost distribution in the telephone business. N.A.C.A. Bulletin (June 1): 1163-1174.

Myring, M. J. and R. Bloom. 2007. International transfer pricing and intellectual property: The PrimeCo case. Issues in Accounting Education (November): 769-774.

Vanneman, T. S. 1946. Cost accounting in the telephone business. N.A.C.A. Bulletin (July 1): 1035-1045.

Verreault, D. A., S. Yang and J. Angel. 2004. Sprint Corporation: Ethical decisions and tax avoidance strategies. Issues in Accounting Education (February): 119-143.

Zekany K. E., L. W. Braun and Z. T. Warder. 2004. Behind closed doors at WorldCom: 2001. Issues in Accounting Education (February): 101-117.

Television (See TV)

Terminal

Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.

Terrorism

Hills, R., M. Kubic and W. J. Mayew. 2021. State sponsors of terrorism disclosure and SEC financial reporting oversight. Journal of Accounting and Economics (August): 101407.

Katz, D. M. 2013. Budget proposal could hike property, terrorism rates. CFO (May): 14.

Krom, C. L. and P. Romaniuk. 2010. Protecting CPAs - and their clients - from the risk of financing terrorism: Requirements for preventing money laundering affect many businesses. The CPA Journal (September): 6, 9-11.

Moser, W. J. 2020. Audit pricing of terrorism. Auditing: A Journal of Practice & Theory 39(2): 163-184.

Pacini, C. 2004. Beware of charitable donations supporting terrorism. Journal of Forensic Accounting (5): 255-264.

Xu, H. and W. J. Moser. 2022. Terrorism and corporate tax avoidance. Abacus 58(1): 174-208.

Test Checking

Tummins, M. 1954. Test-checking and the Poisson distribution. The Accounting Review (October): 605-613.

Vance, L. L. 1951. How much test checking is enough? The Accounting Review (January): 22-30.

Textile (Also see Cotton Mills)

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

Harvard Business Review. 1929. Case studies in business: The advertising and sales promotion of textile products. Harvard Business Review (October): 108-116.

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

Kenny, L. B. 1955. Costing in commission finishing of textiles. N.A.C.A. Bulletin (November): 354-361.

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147.

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Union, C. R. 1920. Uniform accounting in the textile industry. Journal of Accountancy (February): 104-112.

Walsh, R. N. 1957. Lot cost system for textile finishing. N.A.A. Bulletin (July): 1413-1422.

Williams, C. B. 1922. Cost control and accounting for textile mills. Journal of Accountancy (June): 471-472.

Textual Analysis

Chen, J. V. and F. Li. 2015. Discussion of "Textual analysis and international financial reporting: Large sample evidence". Journal of Accounting and Economics (November-December): 181-186.

Fisher, I. E. 2018. A perspective on textual analysis in accounting. Journal of Emerging Technologies in Accounting 15(2): 11-13.

Lang, M. and L. Stice-Lawrence. 2015. Textual analysis and international financial reporting: Large sample evidence. Journal of Accounting and Economics (November-December): 110-135.

Loughran, T. and B. Mcdonald. 2016. Textual analysis in accounting and finance: A survey. Journal of Accounting Research (September): 1187-1230.

Yang, F., B. Dolar and L. Mo. 2018. Textual analysis of corporate annual disclosures: A comparison between bankrupt and non-bankrupt companies. Journal of Emerging Technologies in Accounting 15(1): 45-55.

The Accounting Historians Journal (See MAAW's The Accounting Historians Journal Bibliography)

The Accounting Review (See MAAW' The Accounting Review Bibliography)

The Academy of Management Journal (See MAAW's The Academy of Management Journal Bibliography)

The Beer Game (See What is the Beer Game?)

The CPA Journal (See MAAW's The CPA Journal Bibliography)

The Foreign Corrupt Practices Act

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Golick, L. M., E. A. Janko and S. A. Yetmar. 2018. The Foreign Corrupt Practices Act and internal controls. Management Accounting Quarterly (Fall): 12-17.

Lehmann, C. M. 2017. A teaching case using the elements of the Foreign Corrupt Practices Act (FCPA). Journal of Forensic & Investigative Accounting 9(3): 903-918.

Maher, M. W. 1981. 1980 Competitive manuscript award: The impact of regulation on controls: Firms' response to the Foreign Corrupt Practices Act. The Accounting Review (October): 751-770.

McQueary, G. M. II and M. P. Risdon. 1979. How we comply with the foreign corrupt practices act. Management Accounting (November): 39-43.

Weirich, T. R. and S. A. Harrast. 2011. The next great Fed crackdown. Strategic Finance (December): 41-47. (Stepped up enforcement of the Foreign Corrupt Practices Act).

Zeske, B. and M. D. Akers. 2012. The Foreign Corrupt Practices Act: An examination of cases and enforcement actions. The CPA Journal (February): 60-65.

The Maker Movement

Singh, S. P. 2018. Lessons from the maker movement: Businesses can innovate and thrive by nurturing a "creator" mindset. MIT Sloan Management Review (Spring): 1-5. (The maker movement refers to a growing group of builders and creators (engineers, scientists, artists, and hobbyists) who experiment, collaborate, and innovates based on open-source principles).

The Meeting

Vaivio, J. 2006. The accounting of “The Meeting”: Examining calculability within a “Fluid” local space. Accounting, Organizations and Society 31(8): 735-762.

The Number of Specialists in Organizations

Child, J. 1973. Parkinson's progress: Accounting for the number of specialists in organizations. Administrative Science Quarterly 18(3): 328-348.

The Red Queen Effect

Derfus, P. J., P. G. Maggitti, C. M. Grimm and K. G. Smith. 2008. The red queen effect: Competitive actions and firm performance. The Academy of Management Journal 51(1): 61-80.

Theatre

Goodman, R. A. and L. P. Goodman. 1976. Some management issues in temporary systems: A study of professional development and manpower - The theater case. Administrative Science Quarterly 21(3): 494-501.

Hirsch, M. L. Jr. and M. Bernstein. 1990. The Repertory Theatre of St. Louis. Journal of Accounting Education 8(1): 153-182.

John, R. C. 1956. Accounting in a professional stock theatre. N.A.C.A. Bulletin (October): 251-256.

Lawton, W. H. 1915. Theatre accounts. Journal of Accountancy (July): 76.

Peper, J. L. 1932. Accounting system for a legitimate theatre. N.A.C.A. Bulletin (April 1): 1012-1039.

Stevens, G. N. 1975. Accounting for local community theater groups. Management Accounting (January): 16-19.

Theme Parks (Also see Amusement Parks)

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).

Capodagli, B., L. Jackson. 1999. The Disney Way: Harnessing the Management Secrets of Disney in Your Company. McGraw-Hill. (Summary).

Crawford, D., D. R. Franz and G. R. Smith Jr. 1998. Michael Eisner's compensation agreement with Disney. Issues in Accounting Education (November): 957-974.

Phillips, F. and R. D. Martin. 1998. Instructional case: Northern Frontier Park. Issues in Accounting Education (November): 1005-1018.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.

Theories in Accounting and Managment (See MAAW's Theories in Accounting and Management Topic)

Theory of Comparative Cost or Comparative Advantage

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Exploiting comparative advantage: A paradigm for value added research in accounting information systems. International Journal of Accounting Information Systems 9(4): 202-215.

Ancona, D., H. Bresman and K. Kaeufer. 2002. The comparative advantage of X-teams. MIT Sloan Management Review (Spring): 33-39.

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

Oser, J. 1963. The Evolution of Economic Thought. Chapter 6: The Classical School David Ricardo. Harcourt, Brace & World, Inc. (Summary).

Theory of Constraints (See MAAW's Theory of Constraints Topic)

Theory of Exploitation

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

Theory of Imputation

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

Theory of Rent

Oser, J. 1963. The Evolution of Economic Thought. Chapter 6: The Classical School. Harcourt, Brace & World, Inc. (Summary). Discussions related to rent theory also appear in Chapters 12, and 13. (Summary)

Ticket Agents

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Timber (Also see Forest Products and Logging)

Elmore, R. C. 1987. The influence of tax legislation on financial accounting: A study of the timber industry, 1905-1925. The Accounting Historians Journal 14(2): 41-57.

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

Lawton, W. H. 1925. Timber Merchants' Accounts. Journal of Accountancy (June): 514.

Young, D. W. 1976. Accounting for the cost of interest: Implications for the timber industry. The Accounting Review (October): 788-799.

Time Driven ABC (See MAAW's Time-driven ABC Bibliography)

Time Limited

Turnbull, S. 1973. Time-limited corporations. Abacus 9(1): 28-43.

Time Sharing Terminal

Walsh, P. R. 1973. Typesetting with a time-sharing terminal. Management Accounting (June): 42-44.

Tips or Tip Income (See MAAW's Tax Topic)

Kipp, P., J. Mathew, K. N. Sapkota and P. Sapkota. 2023. Self-reporting cash tip income for income tax purposes. Journal of Forensic & Investigative Accounting 15(2): 272-285.

Tires (Also see Rubber)

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

Litchfield, A. C. and C. M. Spinning. 1931. Cost accounting in tire production. N.A.C.A. Bulletin (January 1): 747-760. (Volume 12, issue 9).

Tobacco (Also see Farming)

Carmona, S., M. Ezzamel and F. Gutiérrez. 1998. Towards an institutional analysis of accounting change in the Royal Tobacco Factory of Seville. The Accounting Historians Journal 25(1): 115-147.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Judd, F. 1953. Fixed asset procedures of a tobacco manufacturer. N.A.C.A. Bulletin (January): 678-685.

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

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.

Tone Management

Huang, X., S. H. Teoh and Y. Zhang. 2014. Tone management. The Accounting Review (May): 1083-1113. (Evidence that managers use strategic tone management to mislead investors about firm fundamentals).

Tools

Libby, P. A. and V. L. Bernard. 1993. Instructional case: The Yeager Tool Company. Issues in Accounting Education (Fall): 335-357.

Morse, W. J. 1990. Instructional case: Rantoul Tool, Inc. Issues in Accounting Education (Spring): 78-87.

Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Splettstoesser, I. 1999. Information systems controls and auditing: Mathra Tool, Inc. Issues in Accounting Education (May): 285-303.

Total Cost of Ownership

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (Summary).

Ellram, L. M. 1995. Activity-based costing and total cost of ownership: A critical linkage. Journal of Cost Management (Winter): 22-30.

Moser, M. and S. M. D'Amico. 2019. TCO: A key cost management tool for driving operational excellence. Cost Management (January/February): 42-47. (Total cost of ownership estimator).

Roodhooft, F., A. Van den Abbeele and F. Peeters. 2005. Calculating the total cost of ownership of utilities: A case of interfirm cost management. Cost Management (September/October): 13-23.

Roodhooft, F., G. Hiel, A. Van den Abbelle and B. van Doveren. 2003. Optimized sourcing strategies using total cost of ownership. Cost Management (July/August): 28-35.

Wouters, M., J. C. Anderson and F. Wynstra. 2005. The adoption of total cost of ownership for sourcing decisions––A structural equations analysis. Accounting, Organizations, and Society 30(2): 167-191.

Tournaments (See MAAW's Tournaments Bibliography)

Toys

Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Crawford, D. and E. G. Henry. 2000. Budgeting and performance evaluation at the Berkshire Toy Company. Issues in Accounting Education (May): 283-309.

Earley, C. E. and F. Phillips. 2008. Assessing audit and business risks at Toy Central Corporation. Issues in Accounting Education (May): 299-307.

Stuart, I. C. and V. Karan. 2003. etoys Inc.: A case examining pro forma financial reports, analysts' forecasts, and going concern disclosures. Issues in Accounting Education (May): 191-209.

Tracking Stock (See MAAW's Capital Markets Topic)

Frank, K. E. 2001. Making sense of spin-offs, tracking stock, and equity carve-outs. Strategic Finance (December): 38-43.

Jalbert, T. and S. P. Landry. 2003. Which performance measurement is best for your company? Management Accounting Quarterly (Spring): 32-41. (Discussion of EVA, tracking stock and balanced scorecard). (Summary).

Levinsohn, A. 2000. Tracking stock: An old corporate finance technique gains new currency - and controversy. Strategic Finance (September): 62-67. (Tracking stock is stock issued on a subsidiary, division, product line, or business unit).

Maddox, R. L. III. 2002. "Tracking" common stocks and the potential misuse of the two-class method of calculating earnings per share. Management Accounting Quarterly (Fall): 16-20.

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Tractors

Sprinkle, G. B. and M. G. Williamson. 2004. The evolution from Taylorism to employee gain sharing: A case study examining John Deere's continuous improvement pay plan. Issues in Accounting Education (November): 487-503.

Trade Association

Whiting, G., C. F. Rittenhouse and W. J. Goggin. 1926. Uniform accounting in a trade association. The Accounting Review (March): 74-84.

Trade Secrets

Budden, M. C., R. C. Lake and S. L. Lett. 1990. Protecting trade secrets. Management Accounting (December): 45-47.

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.

Hannah, D. R. 2006. Keeping trade secrets secret. MIT Sloan Management Review (Spring): 17-20.

Li, Y., Y. Lin and L. Zhang. 2018. Trade secrets law and corporate disclosure: Causal evidence on the proprietary cost hypothesis. Journal of Accounting Research (March): 265-308.

Trade Union

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Trade-ins (Also see Repossessions)

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272.

Trading Company

Anderson, R, Jr. 1951. Trading company accounting in the south seas. N.A.C.A. Bulletin (November): 343-350.

Trading Stamps

Michael, J. 1967. Trading stamp accounting. Management Accounting (August): 54-61.

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402.

Traffic and Transportation (Also see Railroads, Shipping, and Trucking)

Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

White, A. F. 1939. Cost finding in transportation. N.A.C.A. Bulletin (April 15): 1031-1040.

Trailers

Wright, S. 2011. Let’s Go Aero Travel Trailers: A case for incorporating the new model of the organization into the teaching of budgeting. IMA Educational Case Journal 4(1): 1-5.

Training Programs (See Training Programs for Accounting Graduates)

Transfer Pricing (See MAAW's Transfer Pricing Topic)

Transgender

Thoroughgood, C. N., K. B. Sawyer and J. R. Webster. 2020. Crating a trans-inclusive workplace. Harvard Business Review (March/April): 114-123. (Transgender).

Transit Company (Also see Trucking)

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Transportation Problem (See MAAW's Linear Programming Bibliography)

Travel Promotion

Borthick, A. F. and J. E. Kiger. 2003. Designing audit procedures when evidence is electronic: The case of e-ticket travel revenue. Issues in Accounting Education (August): 275-290.

Bowen, W. W. 1958. Accounting for a travel promotion. N.A.A. Bulletin (January): 89-93.

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

Tricot Fabrics

Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.

Triple Bottom Line - Economic, Environmental, and Social (See MAAW's Social Accounting Topic)

Bewley, K. and T. Schneider. 2013. Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study. Accounting and the Public Interest (13): 105-131.

English, D. M. and D. K. Schooley. 2014. The evolution of sustainability reporting. The CPA Journal (March): 26-35. (Summary).

Jones, A. III. and G. A. Jonas. 2011. Corporate social responsibility reporting: The growing need for input from the accounting profession. The CPA Journal (February): 65-71. (Summary).

Mintz, S. M. 2011. Triple bottom line reporting for CPAs: Challenges and opportunities in social accounting. The CPA Journal (December): 26-33.

Nuhu, N. A., K. Baird and S. Su. 2021. The impact of environmental activity management and sustainability strategy on triple bottom line performance. Advances in Management Accounting (33): 175-207.

Ratliff-Miller, P. 2010. Haworth, Inc.: Building for the triple bottom line. IMA Educational Case Journal 3(1): 1-4.

Savitz, A. W. and Karl Weber. 2006. The Triple Bottom Line: How Today's Best-Run Companies Are Achieving Economic, Social, and Environmental Success - And how You Can Too. Jossey-Bass.

Triple-Entry Bookkeeping

Ijiri, Y. 1982. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research (18). American Accounting Association.

Ijiri, Y. 1986. A framework for triple-entry bookkeeping. The Accounting Review (October): 745-759.

Ijiri, Y. 1987. Three postulates of momentum accounting. Accounting Horizons (March): 25-34.

Ijiri, 1989. Momentum Accounting and Triple-Entry Bookkeeping. Studies in Accounting Research (31). American Accounting Association.

Truck Factory

Custer, C. R. C. 1933. Accounting features of inventory control in a truck factory. N.A.C.A. Bulletin (May 15): 1319-1344.

Trucking

Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Cormack, G. P. 1938. Cost estimating for a trucking company. N.A.C.A. Bulletin (November 15): 315-332.

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Harrison, W. 1950. Watchdog techniques for trucking costs. N.A.C.A. Bulletin (December): 410-416.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

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

Rasmussen, C. F. 1937. What is the operating cost of a truck? N.A.C.A. Bulletin (May 15): 1028-1034.

Sack, R. J. 2002. Interstate Transport, Inc.: A case study in earnings management. Issues in Accounting Education (November): 369-388.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Torrence, G. A. 1937. Accounting for truck operations. N.A.C.A. Bulletin (June 1): 1087-1106.

Zerbo, J. D. 1937. Recording the costs of truck transportation. N.A.C.A. Bulletin (June 1): 1107-1120.

Trump

Anonymous. 2019. A Warning: A Senior Trump Administration Official. Twelve: Hachette Book Group. (Summary).

Unger, C. 2018. House of Trump, House of Putin: The Untold Story of Donald Trump and the Russian Mafia. Dutton. (Note).

Trust Accounting (See MAAW's Estates and Trusts Bibliography)

Turnpike

Wegener, H. A. 1952. Accounting system of the New Jersey turnpike. N.A.C.A. Bulletin (July): 1315-1327.

TVA (Also see Public Utilities)

Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62.

Lockwood, J. 1934. Some phases of T. V. A. accounting. N.A.C.A. Bulletin (October 15): 143-156.

TV Broadcast

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Geng, Q. and S. Mallik. 2019. Managing television commercial inventory under competition: An equilibrium analysis. Decision Sciences 50(1): 170-201.

Katz, D. M. 2011. "We can't get carried away by out success." Why "Knowing when to say no" is key to ESPN"S impressive growth. CFO (January/February): 42-44.

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

Ligntner, T. and R. C. Ricketts. 2007. Tax implications of participating in reality television. Issues in Accounting Education (May): 247-254.

Nicholson, C. E. 1950. Cost accounting in telecasting. N.A.C.A. Bulletin (September): 67-74.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.

Twitter (Also see Social Networks)

Nekrasov, A., S. H. Teoh and S. Wu. 2022. Visuals and attention to earnings news on twitter. Review of Accounting Studies 27(4): 1233-1275.

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Prokofieva, M. 2015. Twitter-based dissemination of corporate disclosure and the intervening effects of firms' visibility: Evidence from Australian-listed companies. Journal of Information Systems (Summer): 107-136.

Typewriters

The Accounting Review. 1940. Underwood Elliott Fisher Company: Adjustments between earned and capital surplus; write-off of intangible assets. The Accounting Review (September): 412-416.

U.K.'s Private Finance Initiative

Hodges, R. and H. Mellett. 2005. Accounting for the U.K.'s private finance initiative: An interview-based investigation. Abacus 41(2): 159-180.

Uncertainty

Fleming, D. M. and G. E. Whittenburg. 2007. Accounting for uncertainty. Journal of Accountancy (October): 68-71.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

Unclaimed Property

Sims, L. A. 2020. Unclaimed property: What is it, and what are the risks? Journal of Accountancy (November): 35-38.

Walwyn, S. 2011. Accounting for unclaimed property. The CPA Journal (February): 56-59.

Undistributed Earnings of Foreign Subsidiaries

Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.

Unearned Discount

Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801.

Unemployment Cost, Rate, Taxes and Insurance

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Dou, Y., M. Khan and Y. Zou. 2016. Labor unemployment insurance and earnings management. Journal of Accounting and Economics (February): 166-184.

Fegel, M. H. 1953. Keeping unemployment insurance taxes down. N.A.C.A. Bulletin (February): 738-746.

Ferguson, F. J. and A. Zazoff. 1985. How you can control unemployment insurance costs. Management Accounting (March): 48-53.

Gretz, H. C. and R. Bruce. 1939. Reorganization of the unemployment insurance procedure of New York State. N.A.C.A. Bulletin (August 15): 1523-1551. (Volume 20, issue 24).

Jonish, J. E. and R. G. Worthley. 1973. Cyclical behavior of unemployment and the help wanted index: A cross spectral analysis. Decision Sciences 4(3): 350-363.

Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July): 331-340.

Markham, S. E. 1985. An investigation of the relationship between unemployment and absenteeism: A multi-level approach. The Academy of Management Journal 28(1): 228-234.

Markham, S. E. and G. H. McKee. 1991. Declining organizational size and increasing unemployment rates: Predicting employee absenteeism from within- and between-plant perspectives. The Academy of Management Journal 34(4): 952-965.

Martin, J. R. and V. Martin. 1982. How to bring down the high price of unemployment costs. Perspective (September): 36-38.

Martin, J. R. and V. Martin. 1984. Controlling unemployment costs. Association Management (May): 129-133.

Meeker, R. 1930. The dependability and meaning of unemployment and employment statistics in the United States. Harvard Business Review (July): 385-400.

Miller, J. J. 1964. Automation, job creation, and unemployment. The Academy of Management Journal 7(4): 300-307.

Myers, R. 2010. Waiting, wondering, worrying: What if 10% unemployment is the new normal? CFO (November): 58-62.

Odom, W. E. 1939. How should unemployment compensation costs be handled? N.A.C.A. Bulletin (September 15): 100-110.

Ornstein, S. 2011. Book review: A Company of One: Insecurity, Independence, and the New World of White-Collar Unemployment by C. M. Lane. Administrative Science Quarterly 56(4): 647-649.

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

Raine, J. D. and J. E. Corder. 1957. State unemployment insurance - A controllable tax cost. N.A.A. Bulletin (October): 45-50.

Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.

Reichert, C. J. 2018. Canadian's Ohio unemployment compensation is taxable. Journal of Accountancy (January): 62-64.

Richardson, A. P. 1914. Some causes of unemployment. Journal of Accountancy (April): 300-301.

Roberts, B. W. 1946. State unemployment insurance taxes - A controllable element of cost. N.A.C.A. Bulletin (June 1): 966-978.

Rosenthal, C. L., and A. Kaur. 2017. New York State Department of Labor unemployment insurance tax audits: A growing trend. The CPA Journal (August): 62-63.

Rouxelin, F., W. Wongsunwai and N. Yehuda. 2018. Aggregate cost stickiness in GAAP financial statements and future unemployment rate. The Accounting Review (May): 299-325.

The CPA Journal. 2020. Forte Capital's selected statistics. The CPA Journal (April): 72. (U.S. Treasury yield curve; Initial unemployment claims; U.S. & World equity indexes; Forte Capital's Market risk barometer; Selected interest rates; Equity market statistics; Key economic statistics).

Verbeck, W. A. 1957. Administering a supplemental unemployment benefit plan. N.A.A. Bulletin (October): 13-18.

Zastrow, L. E. 1934. Unemployment insurance. N.A.C.A Bulletin (June 15): 1177-1187.

Uniforms

Schroedel, G. W. 1937. A job order cost system for a company manufacturing uniforms. N.A.C.A. Bulletin (August 1): 1331-1346.

Unions (See MAAW's Labor Topic)

United Fund Agencies

Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.

Unissued Stock (Also see Stock)

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

United Nations

Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431.

Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.

Universities (See MAAW's Colleges and Universities Bibliography)

Unused Facilities (Also see Idleness and MAAW's Capacity Accounting Section)

Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A. Bulletin (November 15): 355-370.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

Utilitarianism (The Greatest Happiness Principle)

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 18: Utilitarianism. McGraw-Hill, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).

Utility (Also see Marginal Utility and Public Utility)

Orr, W. B. Jr. 1958. New tools for utility management - The role of the cost accountant. N.A.A. Bulletin (November): 71-84.

Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).

Utopian Socialism

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

Vacation Wages (See MAAW's Employee Benefits Section)

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.

Validity (See MAAW's Validity Topic)

Value and Valuation (See What is a Business Valuation? and MAAW's Value and Valuation Topic)

Value Added Statement

Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199.

Value Analysis (See MAAW's Value and Valuation and Target Costing topics)

Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24. (Related to determining the value of product functions to the customer as part of the target costing methodology.  Summary).

Hinterhuber, A. 2008. Customer value-based pricing strategies: Why companies resist. Journal of Business Strategy  29(4): 41-50. (Summary).

Value-Based Management (See MAAW's Value-Based Management Bibliography)

Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (December): 349-410. A value-based management accounting framework. (Summary).

Value Chain (See MAAW's Value Chain and Supply Chain Topic)

Value in Use and Value in Exchange

Oser, J. 1963. The Evolution of Economic Thought. Chapter 5: The Classical School: Adam Smith. Harcourt, Brace & World, Inc. (Summary).

Value Stream (See MAAW's Value Chain and Supply Chain Topic)

Variance and Variance Analysis (See MAAW's Accounting Variance Analysis Section)

Vegetable Oil

Barrows, D. M. 1937. The vegetable oil industry and some of its peculiar accounting problems. N.A.C.A. Bulletin (December 15): 431-448.

Velocity of Circulaion

Oser, J. 1963. The Evolution of Economic Thought. Chapters 19: Monetary Economics. Harcourt, Brace & World, Inc. (Summary).

Vendor Allowances

Gujarathi, M. R. 2012. Super Electronics, Inc.: Financial reporting of sales incentives and vendor allowances using FASB codification. Issues in Accounting Education (May): 461-474.

Vending Machines

White, H. H. 1952. Cost system for a vending machine route. N.A.C.A. Bulletin (February): 735-743.

Venture Capital (See MAAW's Venture Capital Bibliography)

Vernacular Accounting Systems

Goretzki, L., E. Strauss and L. Wiegmann. 2018. Exploring the roles of vernacular accounting systems in the development of enabling global accounting and control systems. Contemporary Accounting Research 35(4): 1888-1916.

Veterans Administration

White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.

Visual Effects (See Motion Pictures)

Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).

Virtual Worlds (See MAAW's Second Life Topic)

Voluntary Agencies and Volunteerism

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409.

Shantz, A. and K. Dempsey-Brench. 2021. How volunteerism enhances workplace skills. MIT Sloan Management Review (Summer): 1-6.

Vouchers

Anderson, J. D. 1946. Work simplification - A case study of vouchers payable. N.A.C.A. Bulletin (June 1): 979-987.

Voyage Costs (Also see Shipping)

Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.

Wages-Fund Theory

Oser, J. 1963. The Evolution of Economic Thought. Chapter 8: The Classical School. Harcourt, Brace & World, Inc. (Summary).

War Contract Terminations

Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37.

Wartime

Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218.

Warehouses (See MAAW's Logistics and Distribution Cost 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.).

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Schneider, A. 2004.Vistavia Warehousing, Inc.. Global Perspectives on Accounting Education (1): 25-30.

Warrant Pricing Model

Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131.

Warrants

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Warranty

Heck, W. R. 1963. Accounting for warranty costs. The Accounting Review (July): 577-578.

Li, K., L Wang, D. Chhajed and S. Mallik. 2019. The impact of quality perception and consumer valuation change on manufacturer's optimal warranty, pricing, and market coverage strategies. Decision Sciences 50(2): 311-339.

Sautter, W. L. 1967. Product warranty. Management Accounting (June): 55-58.

Washing Machines

Taylor, P. C. 1935. Standard costs point the way to cost reduction in a washing machine plant. N.A.C.A. Bulletin (April 15): 889-901.

Waste (Also see MAAW's Spoilage Topic)

Early, E. 1930. Accounting for waste in industry. N.A.C.A. Bulletin (March 15): 903-922.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Newell, G. E., J. G. Kreuze and S. J. Newell. 1990. Accounting for hazardous waste. Management Accounting (May): 58-61.

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55.

Watches (See Clocks and Watches)

Water Utilities (Also see Public Utilities)

Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Tenner, I. 1939. The manual of water works accounting. The Accounting Review (June): 84-186.

Water Accounting

Gibassier, D. 2018. Corporate water accounting, where do we stand? The international water accounting field and French organizations. Advances in Environmental Accounting & Management: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. (7): 31-35.

Wealth Management

Griesmeyer, D. J. and G. Spiropoulos. 2012. Wealth management, with or without a CPA: How to get involved and grow a practice. The CPA Journal (September): 8-10.

Hallman, G. V. and J. S. Rosenbloom. 2015. Private Wealth Management: The Complete Reference for the Personal Financial Planner, 9th edition. McGraw-Hill Education.

Kon, S. 2020. Do-It-Yourself Wealth Management: Take Control of Your Financial Life. Lulu.com

Wealth of Nations

Oser, J. 1963. The Evolution of Economic Thought. Chapter 5: The Classical School: Adam Smith. Harcourt, Brace & World, Inc. (Summary).

Welfare Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapter 21. Harcourt, Brace & World, Inc. (Summary).

Wellness Programs

Berinato, S. 2015. Corporate wellness programs make us unwell. Harvard Business Review (May): 28-29.

Berry, L. L., A. M. Mirabito and W. B. Baun. 2010. What's the hard return on employee wellness programs? Harvard Business Review (December): 104-112.

Brewer, P. C., A. Gallo and M. R. Smith. 2010. Getting fit with corporate wellness programs. Strategic Finance (May): 26-33.

Heninger, W. G., S. D. Smith and D. A. Wood. 2019. Reward type and performance: An examination of organizational wellness programs. Management Accounting Research (September): 1-11.

Journal of Accountancy. 2016. IRS note general principles of crowdfunding income; Tax Court allows D.C. snow day extension for petition filing; Wellness rewards and premiums not excludable from employees' income. Journal of Accountancy (September): 82.

Kocakulah, M. and J. Powers. 2015. Saving money through wellness programs. Strategic Finance (December): 23-33.

Roane, D. E. 2017. Wellness program benefits: Tax free or not? Journal of Accountancy (October): 56-57.

Whistleblowing (See MAAW's Whistleblowing Topic)

White-Collar Crime (See MAAW's Crime Bibliography)

White Goods

Lin, T. W. 2009. Haier is higher. Strategic Finance (December): 41-49. (Implementing three management control systems helped the China-based Haier Group become the world's leading manufacturer of white goods).

Whole Dollar Accounting

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Barnard, E. S. 1955. Whole dollar accounting - An application. N.A.C.A. Bulletin (August): 1704-1710.

Wholesale

Everaert, P., W. Bruggeman, G. Sarens, S. R. Anderson and Y. Levant. 2008. Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management 38(3): 172-191.

Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.

Hammons, R. L. 1957. Accounting for a wholesale grocery. N.A.A. Bulletin (August): 1565-1573.

Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.

McCabe, T. C. 1957. Cost analysis for a beer wholesaler. N.A.A. Bulletin (July): 1403-1412.

McNiece, T. M. 1928. Analysis of wholesalers' operating costs. Harvard Business Review (October): 20-34.

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

Tarrant, W. K. 1952. Action reports for a magazine wholesaler. N.A.C.A. Bulletin (September): 66-75.

Wine (See Alcohol and Breweries)

Greenwood, R. 2017. Book review: X. Itcaina, A. Roger, and A. Smith: Varietals of Capitalism: A Political Economy of the Changing Wine Industry. Administrative Science Quarterly 62(2): NP15-NP17.

Hart, L. 2019. Inventory is key. Journal of Accountancy (April/May): 76. (Accounting in the wine industry. Interview with Kirsten Hamilton. To develop a strategy you need to understand the business from grape to bottle to distribution point).

Malter, D. 2014. On the causality and cause of returns to organizational status: Evidence from the Grands Crus Classes of the Medoc. Administrative Science Quarterly 59(2): 240-270.

Malter, D. 2014. On the causality and cause of returns to organizational status: Evidence from the Grands Crus Classes of the Medoc. Administrative Science Quarterly 59(2): 271-300.

Ody-Brasier, A. and F. Vermeulen. 2014. The price you pay: Price-setting as a response to norm violations in the market for champagne grapes. Administrative Science Quarterly 59(1): 109-144.

Venkatesh, R., A. Fredin and J. Riley. 2019. A Votre Sante (B): Process costing and decision analysis in the wine industry. IMA Educational Case Journal 12(2): 1-3.

Wisner, P. S. 2011. À Votre Santé: Product costing and decision analysis in the wine industry. IMA Educational Case Journal 4(2): 1-4.

Venkatesh, R., A. Fredin and J. Riley. 2019. A Votre Sante (B): Process costing and decision analysis in the wine industry. IMA Educational Case Journal 12(2): 1-3.

Wire Cloth (Also see Cotton Mills)

Hildebrand, W. S. 1951. Standard costs in wire cloth manufacture. N.A.C.A. Bulletin (July): 1327-1334.

Wire Drawing and Wire Industry

Dudick, T. S. 1953. Wire drawing - Costing and cost control. N.A.C.A. Bulletin (July): 1429-1437.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Jaikumar, R. 1990. An architecture for a process control costing system. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 7: 193-222. (Application of the architecture to the manufacture of wire).

Wire Rope

Shortness, W. 1950. Process costing in wire rope manufacture. N.A.C.A. Bulletin (October): 176-184.

Women's Apparel (Also see Clothing)

Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

Wood Products and Wood Veneer (Also see Logging and Lumber)

Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Mackenzie, K. D. and G. D. Frazier. 1966. Applying a model of organization structure to the analysis of a wood products market. Management Science (April): B340-B352.

McCaffery, J. J. 1921. Cost methods in a woodworking plant. National Association of Cost Accountants Official Publications (September 1): 3-16.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Noltemeyer, V. E. 1970. Cost accounting practices in the wood conversion industry. Management Accounting (November): 45-48.

Ungson, G. R., C. James and B. H. Spicer. 1985. The effects of regulatory agencies on organizations in wood products and high technology/electronics industries. The Academy of Management Journal 28(2): 426-445.

Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.

Woolen Mills (Also see Cotton Mills)

Bennett, C. W. 1922. Woolen mill costs. National Association of Cost Accountants Official Publications (September 15): 3-16.

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

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Nickerson, C. B. 1937. Problems of inventory taking and valuing - With particular reference to a woolen company. N.A.C.A. Bulletin (April 15): 895-921.

Work From Home or Anywhere

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.

Choudhury, P. 2020. Our work-from-anywhere future: Best practices for all-remote organizations. Harvard Business Review (November/December): 58-67.

Harvard Business Review. 2018. Remote employees feel left out and ganged up on. Harvard Business Review (March/April): 30.

Harvard Business Review. 2019. Remote workers really are more productive. Harvard Business Review (November/December): 32.

Mulki, J., F. Bardhi, F. Lassk and J. Nanavaty-Dahl. 2009. Set up remote workers to thrive. MIT Sloan Management Review (Fall): 63-69.

Work Sharing

Ashta, A. 2019. Work sharing: A socioeconomic perspective. Cost Management (November/December): 17-21.

Worker Well Being (See MAAW's Employee Benefits Topic)

Fish, M. and D. Becker. 2016. Accounting for work-related injuries at Growth Spurt Automotive Accessories. IMA Educational Case Journal 9(1): 1-9.

Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press.

Working Capital (See MAAW's Working Capital Bibliography)

Working Parents

Bonner, P. 2016. Tax help for working parents. Journal of Accountancy (November): 76-77.

Dowling, D. W. 2019. A working parent's survival guide. Harvard Business Review (July/August): 147-151.

Works

Dunkerley, R. 1926. Engineering costing and works accountancy - Its objects and necessity. N.A.C.A. Bulletin (March 15): 513-521.

World Competitiveness Reports (See World Competitiveness Reports)

World's Fair (Also see Fair)

McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.

Wrought Iron (Also see Iron)

Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18.

XBRL (See MAAW's XBRL Bibliography)

Yoga

Munir, K., S. Ansari and D. Brown. 2021. From Patanjali to the "Gospel of Sweat": Yoga's remarkable transformation from a sacred movement into a thriving global market. Administrative Science Quarterly 66(3): 854-899.

Zero Based Budgeting (See MAAW's ZBB Topic)

Zinc Mine (Also see Mining)

Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.