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Accounting Theory Main Page | Theories Main Page
Macintosh, N. B. 2002. Accounting, Accountants and Accountability: Poststructuralist Positions (Routledge Studies in Accounting). Routledge.
Macintosh, N. B. 2006. Accounting - Truth, lies, or "Bullshit"? A philosophical investigation. Accounting and the Public Interest (6): 22-36.
Mackenzie, D. H. 1947. The logic of the cost and revenue approach. The Accounting Review (January): 12-18.
Mackenzie, D. H. 1949. Contemporary theories of corporate profits reporting. The Accounting Review (October): 360-368.
MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553.
MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.
MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.
MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.
MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.
Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).
Madden, D. L., L. D. McCullers and R. P. van Daniker. 1972. The materiality of research and development expenditures. Journal of Accounting Research (Autumn): 417-420.
Malmi, T. 2010. Reflections on paradigms in action in accounting research. Management Accounting Research (June): 121-123.
Manes, R. P. and V. L. Smith. 1965. Economic joint cost theory and accounting practice. The Accounting Review (January): 31-35.
Mano, R. M. and M. L. Mouritsen. 2004. The sensibility of principles-based accounting standards. Strategic Finance (May): 55-57.
Manrara, L. V. 1949. We are dragging our anchor - The drift from historical cost. N.A.C.A. Bulletin (November): 243-252. (Accountants need to define the boundaries of accounting, adopt historical cost as the only basis of accounting, and eliminate cost or market, LIFO, the base stock valuation method, and depreciation on replacement values).
Marple, R. P. 1963. Value-itis. The Accounting Review (July): 478-482.
Martin, J. R. Not dated. The concept of validity. Management And Accounting Web. ValidityNotes.htm
Mason, P. 1950. The 1948 statement of concepts and standards. The Accounting Review (April): 133-138.
Mastracchio, N. J. Jr. and H. M. Lively. 2013. How many accounting frameworks are enough? The CPA Journal (August): 6-9.
Mathews, R. 1982. Chambers and the development of accounting theory: A personal reminiscence. Abacus 18(2): 175-178.
Mattessich, R. 1971. The market value method according to Sterling: A review article. Abacus 7(2): 176-193.
Mattessich, R. 1972. Methodological preconditions and problems of a general theory of accounting. The Accounting Review (July): 469-487.
Mattessich, R. 1998. In search of a framework for deprival value and other purpose-oriented valuation methods. Abacus 34(1): 4-7.
Mattessich, R. 2007. Two Hundred Years of Accounting Research. Psychology Press.
Mattessich, R. 2008. Two Hundred Years of Accounting Research: An international survey of personalities, ideas and publichations. Routledge.
Mattessich, R. V. 1986. Fritz Schmidt (1882-1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory. Contemporary Accounting Research 2(2): 157-178.
Mauriello, J. A. 1963. Realization as the basis for asset classification and measurement. The Accounting Review (January): 26-28.
Mautz, R. K. 1941. Revising the "Tentative Statement". The Accounting Review (March): 66-75.
Mautz, R. K. 1957. The 1957 statement of accounting and reporting standards. The Accounting Review (October): 547-553.
Mautz, R. K. 1963. Accounting as a social science. The Accounting Review (April): 317-325.
Mautz. R. K. 1965. Challenges to the accounting profession. The Accounting Review (April): 299-311.
Mautz, R. K. 1965. The place of postulates in accounting. Journal of Accountancy (January): 46-49.
May, G. O. 1937. Principles of accounting. Journal of Accountancy (December): 423-425. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193.
May, G. O. 1953. Financial Accounting: A Distillation of Experience. The Macmillan Company. For a note on this book see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Maynard, G. P. 1952. Business income and national income: A contrast of concepts. The Accounting Review (April): 189-194.
McCarthy, W. E. 1979. An entity-relationship view of accounting models. The Accounting Review (October): 667-686.
McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700.
McCowen, G. B. 1946. The accountant as an artist. The Accounting Review (April): 204-211.
McCoy, J. R. 1948. Report of Committee on Revision of the Statement of Principles: Equities. The Accounting Review (January): 23-27.
McCredie, H. 1957. The theory and practice of accounting. The Accounting Review (April): 216-223.
McDonald, D. L. 1967. Feasibility criteria for accounting measures. The Accounting Review (October): 662-679.
McKeown, J. C. 1971. An empirical test of a model proposed by Chambers. The Accounting Review (January): 12-29.
McKernan, J. F. 2007. Objectivity in accounting. Accounting, Organizations and Society 32(1-2): 155-180.
McMullen, S. Y. 1951. Clarifying the balance sheet: An analysis and interpretation of Supplementary Statement No. 1 on "Reserves and Retained Income" by a member of the Committee on Concepts and Standards. The Accounting Review (April): 157-166.
McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.
Merchant, K. A. 2010. Paradigms in accounting research: A view from North America. Management Accounting Research (June): 116-120.
Metcalf, R. W. 1964. The "basic postulates" in perspective. The Accounting Review (January): 16-21.
Metcalf, R. W. and G. D. Welch. 1968. Basic accounting theory: A set of three postulates. Management Accounting (June): 3-7. (Time, horizon, unity, and monetary expression).
Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April): 146-148.
Miller, H. E. 1961. After there is agreement on broad accounting principles - What then? Texas Certified Public Accountant (September): 3-6. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Miller, H. E. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-17.
Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.
Miller, P. B. W. and P. R. Bahnson. 2010. Continuing the normative dialog: Illuminating the asset/liability theory. Accounting Horizons (September): 419-440.
Mobley, S. C. 1966. The concept of realization: A useful device. The Accounting Review (April): 292-296.
Mobley, S. C. 1968. Measures of income. The Accounting Review (April): 333-341. (Financial statements expressing different concepts of income including: Distributed income, Validated income, Earned income, and Cumulative income).
Mock, T. J. 1971. Concepts of information value and accounting. The Accounting Review (October): 765-778.
Modell, S. 2010. Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. Management Accounting Research (June): 124-129.
Moehrle, S. R. and J. A. Reynolds-Moehrle. 2008. The proposed conceptual framework. The CPA Journal (November): 6-9.
Montagna, P. 1991. Accounting elites and accounting theory. Accounting, Organizations and Society 16(1): 93-99.
Montgomery, R. H. 1936. The natural business year. N.A.C.A. Bulletin (November 15): 305-322.
Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA.
Moonitz, M. 1962. Should we discard the income concept? The Accounting Review (April): 175-180.
Moonitz, M. 1963. Why do we need postulates and principles? Journal of Accountancy (December): 42-46. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Moonitz, M. 1966. Accounting postulates. In Garner, P. and K. B. Berg. 1966. Readings in Accounting Theory. Houghton Mifflin Company. Chapter 2: 15-17. Reprinted from Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA: 1, 51-53. (Includes the 14 postulates).
Moonitz, M. and A. C. Littleton. 1965. Significant Accounting Essays. Prentice-Hall. Review by M. E. Peloubet.
Moonitz, M. and C. L. Nelson. 1960. Recent developments in accounting theory. The Accounting Review (April): 206-217.
Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).
Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").
Moore, L. 2017. Revisiting the firm, reporting entity, and going concern concepts in light of financial crisis. Accounting and the Public Interest (17): 130-143.
Moores, K. and G. T. Steadman. 1986. The comparative viewpoints of groups of accountants: More on the entity - proprietary debate. Accounting, Organizations and Society 11(1): 19-34.
Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222.
Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734.
Most, K. S. 1973. The planning hypothesis as a basis for accounting theory. Abacus 9(2): 127-136.
Mouck, T. 1993. The "Revolution" in financial reporting theory: A Kuhnian interpretation. The Accounting Historians Journal 20(1): 33-57.
Mouck, T. 1995. Irving Fisher and the mechanistic character of twentieth century accounting thought. The Accounting Historians Journal 22(2): 43-83.
Munter, P. and T. A. Ratcliffe. 1980. On the attributes of an asset. Abacus 16(2): 116-123.
Murphy, G. J. 1976. A numerical representation of some accounting conventions. The Accounting Review (April): 277-286.
Murray, D. 2010. What are the essential features of a liability? Accounting Horizons (December): 623-633.
Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532.
Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).
Nelson, E. G. 1939. A note on principles of accounting. The Accounting Review (December): 350-355.
Nelson, E. G. 1942. The relation between the balance sheet and the profit-and-loss statement. The Accounting Review (April): 132-141.
Nelson, E. G. 1949. Science and accounting. The Accounting Review (October): 354-359.
Nelson, R. H. 1953. The momentum theory of goodwill. The Accounting Review (October): 491-499.
Newcomer, H. L. 1948. Report of Committee on Revision of the Statement of Principles: Introductory statement. The Accounting Review (January): 7-12.
Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909.
Nicol, R. E. G. 1968. The accounting equation revisited: A conceptual accounting model. The Accounting Review (October): 777-779.
Nobes, C. W. 1983. Costs v. exit values: A comment. Abacus 19(1): 76-78.
Nurnberg, H. 1973. A strange animal. Journal of Accounting Research (Autumn): 331-333.
Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.
Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277.
Oehler, C. 1942. Theory and practice. The Accounting Review (July): 277-282.
Ohlson, J. A. 1991. The theory of value and earnings, and an introduction to the Ball-Brown analysis. Contemporary Accounting Research 8(1): 1-19.
Ohlson, J. A. and A. G. Buckman. 1981. Toward a theory of financial accounting: Welfare and public information. Journal of Accounting Research (Autumn): 399-433.
Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.
Oliphant, W. J. 1971. The search for accounting principles. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 93-98.
Oliver, B. L. 1974. The semantic differential: A device for measuring the interprofessional communication of selected accounting concepts. Journal of Accounting Research (Autumn): 299-316.
Orthaus, S., C. Pelger and C. Kuhner. 2023. The eternal debate over conservatism and prudence: A historical perspective on the conceptualization of asymmetry in financial accounting theory. Contemporary Accounting Research 40(1): 41-88.
Owen, J. M. 1958. A review of the basic concepts of financial accounting. N.A.A. Bulletin (June): 65-76. (Discussion of the concepts of utility, objectivity, consistency, the accounting entity, the going concern, conservatism, etc.).
Owens, R. N. 1942. What is a security? The Accounting Review (July): 303-308.
Owens, V. C. Jr. 1958. A magazine publisher's adoption of budgeting and direct costing. N.A.A. Bulletin (November): 57-64.
Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).
Park, C. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-20.
Parker, L. D. and P. Ritson. 2011. Accounting's latent classicism: Revisiting classical management origins. Abacus 47(2): 234-265.
Parker, R. H. 1972. Hendriksen's Accounting Theory. Abacus 8(1): 102-108.
Patterson, R. G. 1967. Materiality and the economic environment. The Accounting Review (October): 772-774.
Paton, W. A. 1917. Theory of the double-entry system. Journal of Accountancy (January): 7-26.
Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.
Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403.
Paugam, L., J. F. Casta and H. Stolowy. 2018. Non-additivity in accounting valuation: Theory and applications. Abacus 54(3): 381-416.
Peloubet, M. E. 1945. Art or science. The Accounting Review (October): 391-399.
Peloubet, M. E. 1961. Is further uniformity desirable or possible? Journal of Accountancy (April): 35-41. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Penman, S. H. 1970. What net asset value? - An extension of a familiar debate. The Accounting Review (April): 333-346. ("...the definition of assets depends very much on the postulated notion of Financial Position or Value..." p. 335).
Penman, S. H. and N. Yehuda. 2009. The pricing of earnings and cash flows and an affirmation of accrual accounting. Review of Accounting Studies 14(4): 453-479.
Penney, L. H. 1960. Why research. The Accounting Review (January): 1-7.
Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351.
Perry, K. W. and R. K. Mautz. 1956. Theory cases for undergraduate courses. The Accounting Review (July): 497-500.
Peters, R. M. and D. R. Emery. 1978. The role of negative numbers in the development of double entry bookkeeping. Journal of Accounting Research (Autumn): 424-426.
Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778.
Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25.
Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708.
Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.
Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296.
Pilcher, D. J. 1933. Five basic accounting concepts. The Accounting Review (March): 70-73.
Pinger, R. W. 1954. The semantics of accounting. The Accounting Review (October): 652-655.
Popoff, B. 1972. Postulates, principles and rules. Accounting and Business Research (Summer): 182-193.
Potts, J. H. 1977. The evolution of budgetary accounting theory and practice in municipal accounting from 1870. The Accounting Historians Journal 4(1): 89-100.
Power, M., W. Brown, J. Child, A. Hopwood and P. Wildman. Editors. 1996. Accounting and Science: Natural Inquiry and Commercial Reason (Cambridge Studies in Management). Cambridge University Press.
Previts, G. J. 1980. A Critical Evaluation of Comparative Financial Accounting Thought in America 1900 to 1920. Arno Press.
Previts, G. J. 1984. Frameworks of American financial accounting thought: An historical perspective to 1973. The Accounting Historians Journal 11(2): 1-17.
Previts, G. J. 2015. Weatherhead School of Management Case Western Reserve University: Acct 601 Seminar syllabus: Development of accounting thought - Preclassical, classical and contemporary periods. The Accounting Historians Journal 42(1): 129-138.
Previts, G. J. and B. D. Merino. 1998. A History of Accountancy in the United States: The Cultural Significance of Accounting. Ohio State University Press.
Previts, G. J. and P. Walton. 2010. A Global History of Accounting, Financial Reporting and Public Policy: Europe. Emerald Group Publishing Limited.
Prickett, A. L. 1944. General principles of cost accounting. The Accounting Review (April): 169-180.
Prince, T. R. 1963. Extension of the Boundaries of Accounting Theory. South-Western Publishing Co.
Prince, T. R. 1964. The motivational assumption for accounting theory. The Accounting Review (July): 553-562.
Pye, M. L. 1960. Reasons, probabilities, and accounting principles. The Accounting Review (July): 437-443.
Rabun, T. M. 1964. Formulating the principles. N.A.A. Bulletin (June): 51-54. (For published financial statements).
Raihi-Belkaoui, A. 2004. Accounting Theory. Cengage Learning Business Press.
Rankin, C. H. 1940. Treasury stock: A source of profit or loss? The Accounting Review (March): 71-77.
Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376.
Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126.
Rappaport, D. 1963. Materiality. The Price Waterhouse Review (Summer): 26-33.
Raun, D. L. 1952. Income: A measurement of currently added purchasing power through operations. The Accounting Review (July): 352-358.
Read, W. H. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Introductory statement. The Accounting Review (January): 28-31.
Revsine, L. 1976. Surrogates in income theory: A comment. The Accounting Review (January): 156-159.
Revsine, L. 1981. The theory and measurement of business income: A review article. The Accounting Review (April): 342-354.
Ricchiute, D. N. 1979. Standard setting and the entity-proprietary debate. Accounting, Organizations and Society 4(1-2): 67-76.
Rice, M. Y. 1962. Sketch for a universal accounting statement. The Accounting Review (January): 6-21.
Rittenhouse, C. F. and P. F. Clapp. 1918. Accounting theory and practice, Volume 1. McGraw-Hill Book Company, Inc.
Robinson, L. E. 1984. Accounting theory: Undergraduate coverage of the FASB conceptual framework. Issues in Accounting Education : 144-148.
Romeo, G. C. and J. J. McKinney. 2008. Contributions of Joseph Hardcastle to accounting theory. The Accounting Historians Journal 35(2): 145-179.
Ronen, J. and G. Falk. 1973. Accounting aggregation and the entropy measure: An experimental approach. The Accounting Review (October): 696-717.
Rorem, C. R. 1937. Accounting theory: A critique of the tentative statement of accounting principles. The Accounting Review (June): 133-138.
Rose, J., W. Beaver, S. Becker and G. Sorter. 1970. Toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 138-148.
Rosenfield, P. 1969. Reporting subjunctive gains and losses. The Accounting Review (October): 788-797. (Subjunctive gains and losses are differences that might have been if prior events had been different. Related to the replacement price principle).
Roslender, R. and S. J. Hart. 2003. In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research (September): 255-279.
Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261.
Samuelson, R. A. 1996. The concept of assets in accounting theory. Accounting Horizons (September): 147-157.
Sanborn, R. H. 1987. An evaluation and critique of the changes provided by statement of financial accounting concepts No. 6. Accounting Horizons (September): 41-48.
Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102.
Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79.
Sanders, T. H., H. R. Hatfield and U. Moore. 1938. A Statement of Accounting Principles. American Accounting Association.
Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510.
Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590.
Savoie, L. M. 1963. Accounting improvement: How fast, how far? Harvard Business Review (July-August): 144-160. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Scapens, R. W. 1978. A neoclassical measure of profit. The Accounting Review (April): 448-469.
Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (The Box System framework of accounting).
Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293.
Schrader, W J. 1962. An inductive approach to accounting theory. The Accounting Review (October): 645-649.
Schrader, W. J. and R. E. Malcom. 1973. A note on accounting theory construction and verification. Abacus 9(1): 93-98.
Schroeder, R. G., M. W. Clark and J. M. Cathey. 2004. Accounting Theory: Text and Readings. John Wiley & Sons.
Schroeder, R. G., M. W. Clark and J. M. Cathey. 2010. Financial Accounting Theory and Analysis: Text and Cases. Wiley.
Schuetze, W. P. 1993. What is an asset? Accounting Horizons (September): 66-70.
Schuetze, W. P. 2001. What are assets and liabilities? Where is true north? (Accounting that my sister would understand). Abacus 37(1): 1-25.
Scott, D. 1931 and 1973. The Cultural Significance of Accounts. Scholars Book Co. Reprint by Henry Holt & Co. Review by L. J. Benninger.
Scott, D. 1931. Unity in accounting theory. The Accounting Review (June): 106-112.
Scott, D. 1937. The tentative statement of principles. The Accounting Review (September): 296-303.
Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349.
Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January): 81-87.
Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776.
Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763.
Scott, W. R. 2009. Financial Accounting Theory, 5th Edition. Prentice Hall.
Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October): 458-466.
Seal, W. 2010. Managerial discourse and the link between theory and practice: From ROI to value-based management. Management Accounting Research (June): 95-109.
Serlin, H. 1942. Accounting through income or surplus. The Accounting Review (July): 294-302.
Shillinglaw, G. 1961. Concepts underlying interim financial statements. The Accounting Review (April): 222-231.
Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216.
Shillinglaw, G. 1963. The concept of attributable cost. Journal of Accounting Research (Spring): 73-85.
Shillinglaw, G. 1979. Cost accounting principles for external reporting: A conceptual framework. Essays to William A. Paton: Pioneer Accounting Theorist. Edited by S. Zeff, J. Demski and N. Dopuch. Graduate School of Business Administration, University of Michigan.
Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495.
Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97.
Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316.
Simmons, J. K. and J. Gray. 1969. An investigation of the effect of differing accounting frameworks on the prediction of net income. The Accounting Review (October): 757-776.
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Simpsen, M. H. 1958. The fallacies and postulates of accounting. N.A.A. Bulletin (February): 37-44.
Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471.
Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321.
Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7.
Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139.
Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232.
Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353.
Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383.
Solomons, D. 1966. Economic and accounting concepts of cost and value. In Backer, M. ed. 1966. Modern Accounting Theory. Prentice-Hall Inc. Chapter 6: 117-140. (Summary).
Solomons, D. 1995. Criteria for choosing an accounting model. Accounting Horizons (March): 42-51.
Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19.
Sowell, E. M. 1973. The Evolution of the Theories and Techniques of Standard Costs. The University of Alabama Press. Review by R. I. Dickey.
Spacek, L. 1958. Can we define generally accepted accounting principles? Journal of Accountancy (December): 40-47.
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Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284.
Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316.
Spiller, E. A. Jr. 1962. The revenue postulate - Realization or recognition? N.A.A. Bulletin (February): 41-47.
Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859.
Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.
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Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.
Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.
Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.
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