A-L |
M-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Theory Main Page | Theories Main Page
AAA. 1966. A Statement of Basic Accounting Theory. American Accounting Association. See Sterling, R. R. 1967. A statement of basic accounting theory: A review article. Journal of Accounting Research (Spring): 95-112.
Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283.
Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670.
Al-Hogail, A. A. and G. J. Previts. 2001. Raymond J. Chambers' contributions to the development of accounting thought. The Accounting Historians Journal 28(2): 1-30.
Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.
Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.
Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234.
Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.
Anthony, R. N. 1983. Tell It Like It Was. Irwin.
Anthony, R. N. 1987. We don't have the accounting concepts we need. Harvard Business Review (January-February).
Anthony, R. N. 1988. The accounting concepts we need. Accounting Horizons (December): 128-135.
Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9.
Arnett, H. E. 1961. What does "objectivity" mean to accountants? Journal of Accountancy (May): 63-68.
Arnett, H. E. 1963. Recognition as a function of measurement in the realization concept. The Accounting Review (October): 733-741.
Arrington, E. 1988. Review essay: Reflections of a renaissance scholar: Carl Devine's Essays in Accounting Theory , Volumes I-V. The Accounting Historians Journal 15(1): 135-140.
Arya, A., J. C. Fellingham and R. A. Young. 1996. On the role of historical cost reporting. Issues in Accounting Education (Spring): 15-22.
Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732.
Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575.
Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.
Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281.
Avery, H. G. 1953. Accounting as a language. The Accounting Review (January): 83-87.
Avery, H. G. 1959. Economic value vs. original cost - A discussion of bases for calculating earnings. N.A.A. Bulletin (February): 5-14.
Avery, H. G. 1964. Accounting principles - A retrospective. N.A.A. Bulletin (October): 31-34.
Backer, M. editor. 1966. Modern Accounting Theory: A Revision of Handbook of Modern Accounting Theory. Prentice-Hall, Inc. (Contents).
Baladouni, V. 1966. The accounting perspective re-examined. The Accounting Review (April): 215-225. (The accounting universe is viewed as a behavioral process).
Baldvinsdottir, G., F. Mitchell and H. Nørreklit. 2010. Issues in the relationship between theory and practice in management accounting. Management Accounting Research (June): 79-82.
Ball, R. and P. Brown. 1968. An empirical examination of accounting income numbers. Journal of Accounting Research (Autumn): 159-178.
Ball, R. and P. R. Brown. 2014. Ball and Brown (1968): A retrospective. The Accounting Review (January): 1-26.
Baloria, V. P. 2022. Political connections and accounting conservatism. The Accounting Review (November, Issue 6): 45-66.
Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371.
Barhydt, D., R. H. Clement, D. W. Lufkin and A. J. Yorke. 1957. Planning concepts in the "Tentative Statement of Cost Concepts". The Accounting Review (October): 593-597.
Barker, R., S. Penman, T. J. Linsmeier and S. Cooper. 2020. Moving the conceptual framework forward: Accounting for uncertainty. Contemporary Accounting Research 37(1): 322-357.
Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68.
Barrett, W. B. 1968. A functional approach to accounting. The Accounting Review (January): 105-112.
Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681.
Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162.
Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.
Bastable, C. W. Jr. 1955. A revised concept of inventories. The Accounting Review (January): 130-133.
Basu, S. and G. B. Waymire. 2010. Sprouse's what-you-may-call-its: Fundamental insight or monumental mistake? The Accounting Historians Journal 37(1): 121-148. (Evaluates Sprouse's 1966 Journal of Accountancy article promoting the FASB towards the balance-sheet approach).
Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement).
Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.
Beams, F. A. 1969. Indications of pragmatism and empiricism in accounting thought. The Accounting Review (April): 382-388. (Compares two views related to the purpose of accounting. The Empirical line of thought - The purpose of accounting is to present the facts of enterprise financial experience. The Pragmatic line of thought - The purpose of accounting is to provide useful information about the enterprise).
Bean, L. and D. W. Thomas. 1990. The development of the judicial definition of materiality. The Accounting Historians Journal 17(2): 113-123.
Beaver, W. H. and J. S. Demski. 1974. The nature of financial accounting objectives: A summary and synthesis. Journal of Accounting Research (Studies on Financial Accounting Objectives): 170-187.
Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46.
Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683.
Becker, S. D., M. Messner and U. Schaffer. 2021. The evolution of an accounting innovation: Using the case of Beyond Budgeting, a research study examines what factors contribute to the development of accounting concepts. Strategic Finance (April): 19-20.
Beckett, J. A. 1950. Accounting - A mid-century appraisal. N.A.C.A. Bulletin (September): 3-11.
Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July): 327-333.
Bedford, N. M. 1951. A critical analysis of accounting concepts of income. The Accounting Review (October): 526-537.
Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14.
Bedford, N. M. 1965. Income Determination Theory: An Accounting Framework. Addison-Wesley Publishing Company. Review by Y. Ijiri.
Bedford, N. M. 1967. The nature of future accounting theory. The Accounting Review (January): 82-85.
Bedford, N. M. 1968. The foundations of accounting measurement. Journal of Accounting Research (Autumn): 270-282.
Bedford, N. M. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 13-17.
Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361.
Bedford, N. M. and N. Dopuch. 1961. The emerging theoretical structure of accountancy. Business Topics. Graduate School of Business Administration, Michigan State University (Autumn): 60-70.
Bedford, N. M. and T. Iino. 1968. Consistency reexamined. The Accounting Review (July): 453-458.
Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659.
Bell, H. E. 1968. Discussion of university cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 156-159.
Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.
Benbasat, I. and A. S. Dexter. 1979. Value and events approaches to accounting: An experimental evaluation. The Accounting Review (October): 735-749.
Benedik, J. 1978. Macroeconomics: The emerging influence on accounting theory. Management Accounting (July): 23-26.
Benninger, L. J. 1949. The traditional vs. the cost accounting concept of cost. The Accounting Review (October): 387-391.
Benninger, L. J. 1951. Needed: A new concept of accounts. The Accounting Review (October): 481-484.
Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37.
Benninger, L. J. 1965. Accounting theory and cost accounting. The Accounting Review (July): 547-557.
Benston, G. J. 1986. The benefits and costs to managers of voluntary accounting disclosure - A discussion of: "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 35-44.
Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.
Bernstein, L. A. 1967. The concept of materiality. The Accounting Review (January): 86-95.
Bernstein, L. A. 1970. Discussion of an empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 130-132.
Bertomeu, J. and E. Cheynel. 2013. Toward a positive theory of disclosure regulation: In search of institutional foundations. The Accounting Review (May): 789-824.
Bevis, H. W. 1963. How to improve financial reporting. Price Waterhouse Review (Autumn): 4-8. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Bevis, H. W. 1964. APB opinions: Compulsory or persuasive? New York Certified Public Accountant (February): 98-104. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Bierman, H. 1988. Extending the usefulness of accrual accounting. Accounting Horizons (September): 10-14.
Bierman, H. Jr. 1963. A problem in expense recognition. The Accounting Review (January): 61-63.
Bierman, H. Jr. 1963. Measurement and accounting. The Accounting Review (July): 501-507.
Bierman, H. Jr. 1965. Myths and accountants. The Accounting Review (July): 541-546.
Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.
Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246.
Binkley, M. A. 1948. The limitations of consistency. The Accounting Review (October): 374-376.
Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244.
Birkett, W. P. 1968. Accounting inputs. Abacus 4(2): 164-173.
Blocker, J. G. 1949. Mismatching of costs and revenues. The Accounting Review (January): 33-43.
Bloom, R. 2018. Conservatism in accounting: A reassessment. The Accounting Historians Journal 45(2): 1-15.
Blough, C. G. 1937. The need for accounting principles. The Accounting Review (March): 30-37.
Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April): 194-210.
Boland, L. A. and I. M. Gordon. 1992. Criticizing positive accounting theory. Contemporary Accounting Research 9(1): 142-170.
Boland, R. J. Jr. 1993. Accounting and the interpretive act. Accounting, Organizations and Society 18(2-3): 125-146.
Bollom, W. J. 1973. Towards a theory of interim reporting for a seasonal business: A behavioral approach. The Accounting Review (January): 12-22.
Bollom, W. J. and J. J. Weygandt. 1972. An examination of some interim reporting theories for a seasonal business. The Accounting Review (January): 75-84.
Bond, J. 1945. Accounting policy or economic philosophy? The Accounting Review (January): 24-30.
Boockholdt, J. L. 1978. Influence of nineteenth and early twentieth century railroad accounting on the development of modern accounting theory. The Accounting Historians Journal 5(1): 9-28.
Book review editor. 2012. Accounting Theory four volumes by Harry I. Wolk. The Accounting Review (January): 356-357.
Book review editor. 2012. Major Contributions to the British Accountancy Profession: A Biographical Sourcebook by Robert H. Parker, Stephen A. Zeff, Malcolm Anderson. The Accounting Review (September): 1824.
Bornemann, A. 1943. Accounting profits: An institution. The Accounting Review (October): 321-323.
Borth, D. 1948. Whither accounting? N.A.C.A. Bulletin (May 15): 1115-1118.
Borth, D. 1949. Comments on third statement of accounting concepts and standards. The Accounting Review (July): 277-280.
Botosan, C. A. 2019. Pathway to an integrated conceptual framework for financial reporting. The Accounting Review (July): 421-436. The Accounting Review. 2021. Erratum. The Accounting Review (November): 477. (Related to Botosan, C. A. 2019. Pathway to an integrated conceptual framework...).
Bowers, R. 1940. Some unsettled problems of income. The Accounting Review (September): 350-353.
Bowers, R. 1941. Tests of income realization. The Accounting Review (June): 139-155.
Bowers, R. 1945. Economic and accounting concepts. The Accounting Review (October): 420-431.
Brief, R. P. 1967. A late nineteenth century contribution to the theory of depreciation. Journal of Accounting Research (Spring): 27-38.
Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152.
Brief, R. P. and J. Owen. 1970. The estimation problem in financial accounting. Journal of Accounting Research (Autumn): 167-177.
Brief, R. P. and J. Owen. 1973. A reformulation of the estimation problem. Journal of Accounting Research (Spring): 1-15.
Brief, R. P. and K. V. Peasnell, editiors. 1996. Clean Surplus: A Link Between Accounting and Finance. Garland.
Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15.
Briloff, A. J. 1967. The Effectiveness of Accounting Communication. Frederick A. Praeger, Inc. Review by T. J. Burns.
Broad, S. J. and W. W. Werntz. 1942. The capital principle. The Accounting Review (January): 28-60.
Bromwich, M., R. Macve and S. Sunder. 2010. Hicksian income in the conceptual framework. Abacus 46(3): 348-376.
Brown, C. D. 1971. The Emergence of Income Reporting: An Historical Study. Michigan State University.
Brown, P. 2008. Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington by Geoffrey Whittington. The Accounting Review (March): 557-559.
Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770.
Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14.
Buckley, J. W., P. Kircher and R. L. Mathews. 1968. Methodology in accounting theory. The Accounting Review (April): 274-283.
Buckner, K. C. 1975. Littleton's Contribution to the Theory of Accountancy. Georgia State University.
Burke, E. J. 1964. Objectivity and accounting. The Accounting Review (October): 837-849.
Burt, O. R. 1972. A unified theory of depreciation. Journal of Accounting Research (Spring): 28-57.
Burton, J. C. and R. J. Sack. 1990. The most important question. Accounting Horizons (September): 101-104. (The pursuit of "why?").
Busco, C. and P. Quattrone. 2018. In search of the "perfect one": How accounting as a maieutic machine sustains inventions through generative 'in-tensions'. Management Accounting Research (June): 1-16.
Busco, C. and P. Quattrone. 2018. Performing business and social innovation through accounting inscriptions: An introduction. Accounting, Organizations and Society (67): 15-19.
Butterworth, J. E. 1972. The accounting system as an information function. Journal of Accounting Research (Spring): 1-27.
Buttimer, H. 1962. The evolution of stated capital. The Accounting Review (October): 746-752.
Byrne, G. R. 1937. To what extent can the practice of accounting be reduced to rules and standards? Journal of Accountancy (November): 364-379. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.
Carlson, M. L. 1967. An application of concepts in the theory course. The Accounting Review (July): 596-598.
Campbell, J. E. and J. F. Mutchler. 1988. The "expectations gap" and going-concern uncertainties. Accounting Horizons (March): 42-49.
Campfield, W. L. 1959. Re-examination of bases and opportunities for applying accounting judgment. The Accounting Review (October): 555-563.
Canning, J. B. 1929. Some divergences of accounting theory from economic theory. The Accounting Review (March): 1-8.
Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (Summary).
Carlson, M. L. and J. W. Lamb. 1981. Constructing a theory of accounting - An axiomatic approach. The Accounting Review (July): 554-573.
Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.
Carroll, G. 1951. Some challenges to accounting. The Accounting Review (January): 9-18.
Carter, P. 1945. Some issues involved in "original cost". The Accounting Review (April): 222-230.
Caspari, J. A. 1976. Wherefore accounting data-explanation, prediction and decisions. The Accounting Review (October): 739-746.
Castenholz, W. B. 1958. What constitutes material cost of production? The Accounting Review (October): 650-653.
Cataldo, J. M. and J. M. McInnes. 2011. The accounting identity and the identity of accountants: Accounting's competing paradigms through the prism of professional practice. Accounting and the Public Interest (11): 116-129.
Chambers, R. J. 1956. Some observations on "Structure of accounting theory". The Accounting Review (October): 584-592.
Chambers, R. J. 1957. Detail for a blueprint. The Accounting Review (April): 206-215.
Chambers, R. J. 1960. Measurement and misrepresentation. Management Science (January): 141-148.
Chambers, R. J. 1963. Why bother with postulates? Journal of Accounting Research (Spring): 3-15.
Chambers, R. J. 1964. Measurement and objectivity in accounting. The Accounting Review (April): 264-274.
Chambers, R. J. 1965. Measurement in accounting. Journal of Accounting Research (Spring): 32-62.
Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741.
Chambers, R. J. 1965. The price level problem and some intellectual grooves. Journal of Accounting Research (Autumn): 242-252.
Chambers, R. J. 1966. Accounting and analytical methods: A review article. Journal of Accounting Research (Spring): 101-118.
Chambers, R. J. 1966. Accounting, Evaluation and Economic Behavior. Prentice-Hall, Inc.
Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457.
Chambers, R. J. 1967. Continuously contemporary accounting - Additivity and action. The Accounting Review (October): 751-757.
Chambers, R. J. 1967. Prospective adventures in accounting ideas. The Accounting Review (April): 241-253. See also Correction: Prospective adventures in accounting ideas. The Accounting Review (October): 648.
Chambers, R. J. 1968. Measures and values: A reply to Professor Staubus. The Accounting Review (April): 239-247.
Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley.
Chambers, R. J. 1976. The possibility of a normative accounting standard. The Accounting Review (July): 646-652.
Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.
Chambers, R. J. 1984. Accounting - "One of the finest inventions of the human spirit." Contemporary Accounting Research 1(1): 1-22.
Chambers, R. J. 1984. La comptabilite - "Une des plus belles inventions de l'homme." Contemporary Accounting Research 1(1): 23-46.
Chambers, R. J. 1984. Pursuit of an ideal. Contemporary Accounting Research 1(1): 58-63.
Chambers, R. J. 1991. Metrical and empirical laws in accounting. Accounting Horizons (December): 1-15.
Chambers, R. J. 1993. Positive accounting theory and the PA cult. Abacus 29(1): 1-26.
Chambers, R. J. 1994. Historical cost tale of a false creed. Accounting Horizons (March): 76-89.
Chambers, R. J. 1995. An Accounting Thesaurus: 500 Years of Accounting. Pergamon.
Chambers, R. J. 1996. Ends, ways, means and conceptual frameworks. Abacus 32(2): 119-132.
Chambers, R. J. 1998. Wanted: Foundations of accounting measurement. Abacus 34(1): 36-47.
Chambers, R. J. 1999. The case for simplicity in accounting. Abacus 35(2): 121-137.
Chambers, R. J. 1999. The poverty of accounting discourse. Abacus 35(3): 241-251.
Chambers, R. J. 2000. Early beginnings: Introduction to Wisdom of Accounting. Abacus 36(3): 313-320.
Chambers, R. J. 2000. Life on the fringe - An accounting odyssey. Abacus 36(3): 321-326.
Chambers, R. J. 2000. Common sense, technology and science. Abacus 36(3): 327-333.
Chambers, R. J., J. W. Kennelly, T. W. McRae, F. K. Reilly and W. K. Weltmer. 1971. Historical cost accounting. Abacus 7(1): 39-39.
Chang, C. J., S. Yen and R. Duh. 2002. An empirical examination of competing theories to explain the framing effect in accounting-related decisions. Behavioral Research In Accounting (14): 35-64.
Chang, E. C. 1962. Business income in accounting and economics. The Accounting Review (October): 636-644.
Charnes, A., C. Colantoni and W. W. Cooper. 1976. A futurological justification for historical cost and multi-dimensional accounting. Accounting, Organizations and Society 1(4): 315-337.
Chen, H. and L. Yang. 2023. Stability and regime change: The evolution of accounting standards. The Accounting Review (May): 135-152.
Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).
Chow, Y. C. 1939. The concept of expense. The Accounting Review (December): 340-349.
Chow, Y. C. 1942. The doctrine of proprietorship. The Accounting Review (April): 157-163.
Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (Interesting controversy: Positive vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be).
Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.
Christensen, J. and J. Demski. 2002. Accounting Theory: An Information Content Perspective. McGraw-Hill/Irwin.
Chua, W. F. 1986. Radical developments in accounting thought. The Accounting Review (October): 601-632.
Chua, W. F. 2007. Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay. Accounting, Organizations and Society 32(4-5): 487-494.
Christensen, J. and J. Demski. 2002. Accounting Theory: An Information Content Perspective McGraw-Hill/Irwin.
Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.
Clark, M. W. 1993. Evolution of concepts of minority interest. The Accounting Historians Journal 20(1): 59-78.
Clarke, F. L. 2010. 'Alas poor Hicks', Indeed! Sixty years of use and abuse - Commentary on Bromwich et al. Abacus 46(3): 377-386.
Cleaver, K. C. and E. A. Evans. 1991. Diverging views on the boundaries of management accounting: A growth of knowledge perspective. Management Accounting Research (March): 47-52.
Clevenger, E. 1943. Presenting the theory of debit and credit. The Accounting Review (January): 40-44.
Cluskey, G. R. Jr., C. R. Ehlen and R. Rivers. 2007. Accounting theory: Missing in action? Management Accounting Quarterly (Winter): 24-31. (Survey of 88 doctoral granting institutions in the U.S.).
Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.
Colantoni, C. S., R. P. Manes and A. Whinston. 1971. A unified approach to the theory of accounting and information systems. The Accounting Review (January): 90-102.
Cole, W. M. 1936. Theories of cost. The Accounting Review (March): 4-9.
Colignon, R. and M. Covaleski. 1991. A Weberian framework in the study of accounting. Accounting, Organizations and Society 16(2): 141-157.
Committee on Accounting Theory Construction and Verification: Report. 1971. The Accounting Review (Supplement): 51+53-79. (Committee members are listed in the front matter).
Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. American Accounting Association.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Accounting principles and taxable income: Supplementary Statement No. 4. The Accounting Review (October): 427-430.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Accounting corrections: Supplementary Statement No. 5. The Accounting Review (April): 186-187.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1955. Standards of disclosure for published financial reports: Supplementary statement No. 8. The Accounting Review (July): 400-404.
Committee on Cost Concepts and Standards. 1956. Tentative statement of cost concepts underlying reports for management purposes. The Accounting Review (April): 182-193.
Committee on Foundations of Accounting Measurement: Report. 1971. The Accounting Review (Supplement): 1+3-48. (Committee members are listed in the front matter).
Committee on Tax and Financial Entity Theory: Report. 1973. The Accounting Review (Supplement): 187-207. Committee members are listed in the Front matter.
Committee to Prepare a Statement of Basic Accounting Theory. 1966. A Statement of Basic Accounting Theory. American Accounting Association.
Cook, F. H. 1939. The sale as a test of income realization. The Accounting Review (December): 355-367.
Cooper, D. J. and T. M. Hopper. 1987. Critical studies in accounting. Accounting, Organizations and Society 12(5): 407-414.
Corbin, D. A. 1962. The revolution in accounting. The Accounting Review (October): 626-635. (Accounting must be forward looking).
Corbin, D. A. 1963. Comments on "The accretion concept of income". The Accounting Review (October): 742-744.
Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787.
Corcoran, A. W. and C. Kwang. 1965. A set theory approach to funds-flow analysis. Journal of Accounting Research (Autumn): 206-217.
Coughlan, J. W. 1955. Applicability of the realization principle to money claims in common dollar accounting. The Accounting Review (January): 103-113.
Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).
Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).
Cowan, T. K. 1965. A resources theory of accounting. The Accounting Review (January): 9-20.
Cowan, T. K. 1965. Are truth and fairness generally acceptable? The Accounting Review (October): 788-794.
Cowan, T. K. 1968. A pragmatic approach to accounting theory. The Accounting Review (January): 94-100.
Cox, C. E. 1930. What is cost? The Accounting Review (December): 288-297.
Cox, R. C. 1952. Another look at the natural business year. N.A.C.A. Bulletin (January): 610-616.
Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598.
Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.
Crandall, R. H. 1969. Information economics and its implications for the further development of accounting theory. The Accounting Review (July): 457-466.
Criscione, E. R. 2009. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11. JAI/Emerald Group.
Crossman, P. T. 1958. The nature of management accounting. The Accounting Review (April): 222-227.
Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88.
Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122.
Cushing, B. E. 1968. Some observations on Demski's ex post accounting system. The Accounting Review (October): 668-671.
Cushing, B. E. 1977. On the possibility of optimal accounting principles. The Accounting Review (April): 308-321.
Cushing, B. E. 1981. On the possibility of optimal accounting principles: A restatement. The Accounting Review (July): 713-718.
Dailey, L. A. and t. Tranter. 1990. Limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting Horizons (March): 15-24.
Danos, P. 1977. A revolution in accounting thought?: A comment. The Accounting Review (July): 746-747.
Davidson, S. 1963. The day of reckoning - Managerial analysis and accounting theory. Journal of Accounting Research (Autumn): 117-126.
Davis, A. R. 1937. Inventory valuation and business profits: The case for a "stabilized" basis. N.A.C.A. Bulletin (December 1): 377-399.
Davis, A. R. 1937. Standard profits and economic costs. N.A.C.A. Bulletin (July 1): 1220-1228.
Davis, S. W., K. Menon and G. Morgan. 1982. The images that have shaped accounting theory. Accounting, Organizations and Society 7(4): 307-318.
Dean, A. H. 1953. The relation of law and economics to the measurement of income. The Accounting Review (July): 328-342.
Dean, G. 2010. EAA Symposium, Tampere, 13 May 2009 - Wanted: Foundations of accounting measurement. Background and case for exit price accounting. Abacus 46(1): 84-96.
Defliese, P. L. 1965. A practitioner's view of the realization concept. The Accounting Review (July): 517-521.
Dein, R. C. 1958. The future development of accounting theory. The Accounting Review (July): 389-400.
Deinzer, H. T. 1965. Development of Accounting Thought. Holt, Rinehart & Wilson, Inc.
Deinzer, H. T. 1965. Development of Accounting Thought. Holt, Rinehart and Winston Inc. Review by C. T. Devine.
DeMaris, E. J. 1963. "Success indicator" function of income concept argues its further development. The Accounting Review (January): 37-45.
Demetrius, J. A. 2016. The materiality mystery. The CPA Journal (October): 13.
Demski, J. S. 1967. An accounting system structured on a linear programming model. The Accounting Review (October): 701-712.
Demski, J. S. 1968. Some observations on Demski's ex post accounting system: A reply. The Accounting Review (October): 672-674.
Demski, J. S. 1973. The general impossibility of normative accounting standards. The Accounting Review (October): 718-723.
Demski, J. S. 1976. An economic analysis of the Chambers' normative standard. The Accounting Review (July): 653-656.
Demski, J. S. 1988. Positive accounting theory: A review. Accounting, Organizations and Society 13(6): 623-629.
Demski, J. S. and D. E. M. Sappington. 1990. Fully revealing income measurement. The Accounting Review (April): 363-383.
Demski, J. S. and D. E. M. Sappington. 1992. Further thoughts on fully revealing income measurement. The Accounting Review (July): 628-630.
Demski, J. S., J. C. Fellingham, Y. Ijiri, S. Sunder, J. C. Glover and P. J. Liang. 2002. Some thoughts on the intellectual foundations of accounting. Accounting Horizons (June): 157-168.
Demski, J. S., S. A. Zeff, N. Dopuch and W. A. Paton, editors. 1979. Essays in Honor of William A. Paton, Pioneer Accounting Theorist. University of Michigan.
Devine, C. T. 1960. Research methodology and accounting theory formation. The Accounting Review (July): 387-399.
Devine, C. T. 1963. The rule of conservatism reexamined. Journal of Accounting Research (Autumn): 127-138.
Devine, C. T. 1985. Essays in Accounting Theory. Five Volumes. Studies in Accounting Research (22). American Accounting Association.
Devine, C. T. and H. Hendrickson. 1999. Essays in Accounting Theory: A Capstone. Garland Publishing. Review by P. F. Williams. 2001. The Accounting Review (October): 694-696.
Dichev, I. and V W. Tang. 2008. Matching and the changing properties of accounting earnings over the last 40 years. The Accounting Review (November): 1425-1460.
Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329.
Dickhaut, J., S. Basu, K. McCabe and G. Waymire. 2010. Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons (June): 221-255.
Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.
Dirsmith, M. W., M. A. Covaleski and J. P. McAllister. 1985. Of paradigms and metaphors in auditing thought. Contemporary Accounting Research 2(1): 46-68.
Dixon, R. L. 1943. The need for a statement of the principles underlying cost accounting. The Accounting Review (July): 256-258.
Dixon, R. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost concepts: Special problems and definitions. The Accounting Review (January): 40-43.
Dixon, R. L. and H. D. Kerrigan. 1941. Criticisms of the Tentative Statement of Accounting Principles. The Accounting Review (March): 49-65.
Dohr, J. L. 1942. The revenue and income principles. The Accounting Review (January): 19-27.
Dombrovske, W. J. 1965. Managerial accounting: A frame of reference. N.A.A. Bulletin (August): 46-50.
Donelson, D. C., R. Jenings and J. McInnis. 2011. Changes over time in the revenue-expense relation: Accounting or economics? The Accounting Review (May): 945-974.
Dopuch, N. 1962. Metaphysics of pragmatism and accountancy. The Accounting Review (April): 251-262.
Drake, D. F. and N. Dopuch. 1965. On the case for dichotomizing income. Journal of Accounting Research (Autumn): 192-205.
Drymiotes, G. and T. Hemmer. 2013. On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 281-334.
Dunham, C. F. 1930. On the meaning of "capital". The Accounting Review (December): 298-300.
Durocher, S., A. Fortin and L. Côté. 2007. Users’ participation in the accounting standard-setting process: A theory-building study. Accounting, Organizations and Society 32(1-2): 29-59.
Dye, R. A. 1988. Discussion of "Implementable equilibria in accounting contexts: An exploratory study". Contemporary Accounting Research 4(2): 564-567.
Dye, R. A. 2017. Some recent advances in the theory of financial reporting and disclosures. Accounting Horizons (September): 39-54.
Edwards, E. O. and P. W. Bell. 1961. The Theory and Measurement of Business Income. Review by W. J. Schlatter. For a discussion of this book, see Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741... and Revsine, L. 1981. The theory and measurement of business income: A review Article. The Accounting Review (April): 342-354.
Edwards, J. R., editor. 1994. Twentieth-Century Accounting Thinkers. Cengage Learning EMEA.
Edwards, K. A. and C. R. Emmanuel. 1990. Diverging views on the boundaries of management accounting. Management Accounting Research (March): 51-63.
Eger, C. and J. Dickhaut. 1982. An examination of the conservative information processing bias in an accounting framework. Journal of Accounting Research (Part II, Autumn): 711-723.
Emsley, D. 2001. Redesigning variance analysis for problem solving. Management Accounting Research (March): 21-40. (Includes a case study and theory development).
Engelmann, K. 1952. The impact of relativism on accounting. The Accounting Review (July): 361-365.
Engelmann, K. 1954. In search of an accounting philosophy. The Accounting Review (July): 383-390.
Evans, T. G. 2002. Accounting Theory: Contemporary Accounting Issues. South-Western.
Ewert, R. and A. Wagenhofer. 2021. Motivating managers to invest in accounting quality: The role of conservative accounting. Contemporary Accounting Research 38(3): 2000-2033.
Feldman, S. 1959. A critical appraisal of the current asset concept. The Accounting Review (October): 574-578.
Feltham, G. A. 1968. The value of information. The Accounting Review (October): 684-696.
Feroz, E. H. 2014. Book review: Handbook of Accounting and Development by Trevor Hopper, Mathew Tsamenyi, Shahzad Uddin, Danture Wickramasinghe. The Accounting Review (May): 1181-1184.
Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).
Fertakis, J. P. 1969. On communication, understanding, and relevance in accounting reporting. The Accounting Review (October): 680-691.
Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453.
Fess, P. E. 1966. The working capital concept. The Accounting Review (April): 266-270.
Fess, P. E. and W. L. Ferrara. 1961. The period cost concept for income measurement - Can it be defended? The Accounting Review (October): 598-602.
Fetter, F. A. 1937. Reformulation of the concepts of capital and income in economics and accounting. The Accounting Review (March): 3-12.
Field, J. E. 1964. A flow of funds approach to accounting theory. The Accounting Review (July): 764-768.
Filios, V. P. 1981. Four schools of European accounting thought. The Accounting Historians Journal 8(2): 61-78.
Finney, H. A. 1944. Principles and conventions. The Accounting Review (October): 361-366.
Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley. For a review see Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149.
Flegm, E. H. 1989. The limitations of accounting. Accounting Horizons (September): 90-97.
Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.
Fleischman, R. K., V. S. Radcliffe and P. A. Shoemaker, eds. 2003. Doing Accounting History, Volume 6: Contributions to the Development of Accounting Thought, 6. JAI Press.
Foran, N. J. and M. F. Foran. 1987. SFAS No. 12 and the conceptual framework. Accounting Horizons (December): 43-50.
Foster, G. 2010. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11 by E. Richard Criscione. The Accounting Review (September): 1814-1815.
Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136.
Freeman, R. N. 1986. Discussion of the information contained in the components of earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 65-68.
Fremgen, J. M. 1967. Utility and accounting principles. The Accounting Review (July): 457-467.
Fremgen, J. M. 1968. The going concern assumption: A critical appraisal. The Accounting Review (October): 649-656.
Frishkoff, P. 1970. An empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-129.
Frishkoff, P. 1976. Some radical thoughts on accounting theory. Journal of Accounting Research (Spring): 178-180.
Funk, R. W. 1950. Recent developments in accounting theory and practice. The Accounting Review (July): 292-301.
Gaa, C. J. 1961. Uniformity in accounting 'principles'. Journal of Accountancy (April): 47-51. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Gambling, T. 1969. Accounting theory and inter-related processes. Abacus 5(1): 78-87.
Garcia, N. 2018. Understanding Mattessich and Ijiri: A Study of Accounting Thought. Studies in the Development of Accounting Thought. Volume 21. Emerald Publishing Limited.
Garner, P. 1960. The development of accounting principles and standards. Proceedings Asian and Pacific Accounting Convention: 283-295.
Garner, P. and K. B. Berg. 1966. Readings in Accounting Theory. Houghton Mifflin Company.
Garnsey, M. R. 2006. Automatic classification of financial accounting concepts. Journal of Emerging Technologies in Accounting (3): 21-39.
Gellein, O. S. 1987. Periodic earnings: Income? or indicator? Accounting Horizons (June): 59-64.
Gerboth, D. L. 1987. The accounting game. Accounting Horizons (December): 96-99.
Gerboth, D. L. 1987. The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8.
Gibbs, G. 1958. New cost accounting concepts. The Accounting Review (January): 96-101.
Gilman, S. 1939. Accounting Concepts of Profit. The Ronald Press 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.
Gilman, S. 1944. Accounting principles and the current classification. The Accounting Review (April): 109-116.
Givens, H. R. 1966. Basic accounting postulates. The Accounting Review (July): 458-463.
Glautier, M. W. E. 1983. Searching for accounting paradigms. The Accounting Historians Journal 10(1): 51-68.
Godfrey, J., A. Hodgson, S. Holmes and A. Tarca. 2006. Accounting Theory, 6th edition. Wiley.
Goldberg, L. 1955. Concepts of depreciation. The Accounting Review (July): 468-484.
Goldberg, L. 1963. The present state of accounting theory. The Accounting Review (July): 457-469.
Golembiewski, R. T. 1964. Accountancy as a function of organization theory. The Accounting Review (April): 333-341.
Goliger, J. 1950. Fixed charges and profit. The Accounting Review (October): 412-416.
Gonedes, N. J. 1973. Properties of accounting numbers: Models and tests. Journal of Accounting Research (Autumn): 212-237.
Gonnella, E. and L. Talarico. 2017. Teleological versus non-teleological perspectives in financial statement: The debate between Chambers and Onida. The Accounting Historians Journal 44(2): 157-179.
Gordon, M. J. 1960. Scope and method of theory and research in the measurement of income and wealth. The Accounting Review (October): 603-618.
Gordon, M. J. 1964. Postulates, principles and research in accounting. The Accounting Review (April): 251-263.
Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.
Gore, R. and D. Zimmerman. 2010. Is goodwill an asset? The CPA Journal (June): 46-48.
Graber, P. J. 1948. Report of Committee on Revision of the Statement of Principles: Assets. The Accounting Review (January): 12-16.
Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller. 1947. Accounting principles underlying corporate financial statements. The Accounting Review (January): 101-107.
Grady, P. 1948. The increasing emphasis on accounting as a social force. The Accounting Review (July): 266-275.
Grady, P. 1965. Inventory of Generally Accepted Accounting Principles for Business Enterprises. AICPA. Review by R. N. Anthony.
Grady, P. 1965. Inventory of generally accepted accounting principles in the United States of America. The Accounting Review (January): 21-30.
Graham, R. F. 1940. Valuation for profit determination. The Accounting Review (June): 145-165.
Greer, H. C. 1937. A reply by Professor Greer. The Accounting Review (March): 79-82.
Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Greer, H. C. 1938. What are accepted principles of accounting? The Accounting Review (March): 25-31.
Griffin, C. H. 1959. Pedagogical implications of the materiality concept. The Accounting Review (April): 298-300.
Grinyer, J. R. 1985. Earned economic income - A theory for matching. Abacus 21(2): 130-148.
Gruneberg, C. 1950. Is accountancy a field of science? The Accounting Review (April): 161-162.
Gustafson, G. A. 1952. Is accounting theory defunct? The Accounting Review (April): 236-244.
Guttman, I. 2013. Discussion of On the stewardship and valuation implications of accrual accounting systems. Journal of Accounting Research (May): 335-347.
Gynther, R. S. 1967. Accounting concepts and behavioral hypotheses. The Accounting Review (April): 274-290.
Gynther, R. S. 1969. Some "conceptualizing" on goodwill. The Accounting Review (April): 247-255.
Gynther, R. S. 1970. Capital maintenance, price changes, and profit determination. The Accounting Review (October): 712-730.
Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.
Hakansson, N. H. 1969. An induced theory of accounting under risk. The Accounting Review (July): 495-514.
Hakansson, N. H. 1978. Review article: Where we are in accounting: A review of "Statement on accounting theory and theory acceptance". The Accounting Review (July): 717-725.
Hansen, J. C., K. P. Hong and S. Park. 2018. Accounting conservatism: A life cycle perspective. Advances in Accounting: Incorporating Advances in International Accounting (40): 76-88.
Harold, G. 1939. Profits in a theory. The Accounting Review (September): 309-312.
Hartman, B. P. and H. C. Zaunbrecher. 1976. Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): 927-929.
Haseman, W. C. 1968. An interpretive framework for cost. The Accounting Review (October): 738-752.
Hatfield, H. R. 1944. Replacement and book value. The Accounting Review (January): 66-67.
Heath, L. C. 1987. Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8.
Hedish, N. D. 1959. Account classification and principle codification. The Accounting Review (October): 660-662.
Hemmer, T. and E. Labor. 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research (December): 1209-1240.
Hendrickson, H. and P. Williams, editors. 2004. Accounting Theory: Essays by Carl Thomas Divine. Routledge.
Hendriksen, E. S. 1977. Accounting Theory. 3rd. ed. Richard D. Irwin, Inc. (Contents).
Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.
Herr, J. P. 1906. The appreciation of assets - When is it legitimate? Journal of Accountancy (November): 1-13.
Herrick, A. 1950. A review of recent developments in accounting theory and practice. The Accounting Review (October): 360-370.
Hicks, E. L. 1964. Materiality. Journal of Accounting Research (Autumn): 158-171.
Hill, M., G. W. Ruch and R. A. Price. 2023. Simplifying the distinction liabilities and equity. Strategic Finance (June): 40-47.
Higgins, T. G. 1964. The need to narrow areas of inconsistency. New York Certified Public Accountant (February): 94-98. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Hill, T. M. 1952. An analysis of supplementary statement No. 2. The Accounting Review (January): 16-24.
Hirsch, A. J. 1964. Accounting for fixed assets: A new perspective. The Accounting Review (October): 972-978.
Holzmann, O. J. and N. Gressis. 1974. Covariability of segment earnings and multisegment company returns: A comment. The Accounting Review (January): 132-139.
Homburger, R. H. 1957. The graduate course in accounting theory - Seminar style. The Accounting Review (July): 485-487.
Homburger, R. H. 1961. Measurement in accounting. The Accounting Review (January): 94-99.
Horngren, C. T. 1957. Stock dividends and the entity theory. The Accounting Review (July): 379-385.
Horngren, C. T. 1965. How should we interpret the realization concept? The Accounting Review (April): 323-333.
Howard, S. E. 1937. Concepts of capital and income. The Accounting Review (March): 1-2.
Husband, G. R. 1938. The corporate-entity fiction and accounting theory. The Accounting Review (September): 241-253.
Husband, G. R. 1942. A critique of the revised statement of accounting principles. The Accounting Review (July): 283-293.
Husband, G. R. 1946. Another look at cost or market whichever is lower. The Accounting Review (April): 115-120.
Husband, G. R. 1946. That thing which the accountant calls income. The Accounting Review (July): 247-254.
Husband, G. R. 1954. Rationalization in the accounting measurement of income. The Accounting Review (January): 3-14.
Husband, G. R. 1954. The entity concept in accounting. The Accounting Review (October): 552-563.
Husband, G. R. 1955. Professor Dein, Mr. Alexander, and Supplementary Statement Number 2. The Accounting Review (July): 383-399.
Husband, G. R., A. N. Lorig and C. T. Sweeney. 1937. Accounting postulates: An analysis of the tentative statement of accounting principles. The Accounting Review (December): 386-406.
Hylton, D. P. 1951. Should financial statements show "monetary" or "economic" income? The Accounting Review (October): 503-506.
Hylton, D. P. 1954. Accounting principles: Their general acceptance and application. The Accounting Review (January): 127-129.
Hylton, D. P. 1962. Current trends in accounting theory. The Accounting Review (January): 22-27.
Hylton, D. P. 1965. On matching revenue with expense. The Accounting Review (October): 824-828.
Ijiri, Y. 1965. Axioms and structures of conventional accounting measurement. The Accounting Review (January): 36-53.
Ijiri, Y. 1967. The Foundations of Accounting Measurement: A Mathematical, Economic, and Behavioral Inquiry. Prentice-Hall, Inc. Review by T. R. Dyckman.
Ijiri, Y. 1971. Axioms for historical cost valuation: A reply. Journal of Accounting Research (Spring): 181-187.
Ijiri, Y. 1975. Theory of Accounting Measurement. 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, Y. and R. K. Jaedicke. 1966. Reliability and objectivity of accounting measurements. The Accounting Review (July): 474-483.
Ijiri, Y. 1967. The Foundations of Accounting Measurement: A Mathematical, Economic and Behavioral Inquiry. Prentice Hall.
Ijiri, Y. 1975. Theory of Accounting Measurement. Studies in Accounting Research (10). American Accounting Association.
Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628.
Imhoff, E. A. Jr. 1992. Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): 5-16.
Imke, F. J. 1966. Relationships in accounting theory. The Accounting Review (April): 318-322.
Iselin, E. R. 1968. Chambers on accounting theory. The Accounting Review (April): 231-238.
Jacobsen, L. E. 1963. The rise of the profit deferral notion: The concept and practice of optimeasurement. The Accounting Review (April): 285-292.
Jaedicke, R. K. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 149-153.
James, R. M. 1950. Three major concepts in governmental accounting theory. The Accounting Review (July): 307-314.
James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92.
Jarrett, J. E. 1971. The principles of matching and realization as estimation problems. Journal of Accounting Research (Autumn): 378-382.
Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347.
Johnson, C. E. 1954. A case against the idea of an all-purpose concept of business income. The Accounting Review (April): 224-243.
Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823.
Johnson, J. T. 1959. Is the trust fund theory of capital stock dead? The Accounting Review (October): 609-611.
Johnson, K. P. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 154-156.
Johnson, L. T. and K. R. Petrone. 1998. Is goodwill an asset? Accounting Horizons (September): 293-303.
Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548.
Johnson, O. 1970. Toward an "Events" theory of accounting. The Accounting Review (October): 641-653.
Johnson, O. 1972. On taxonomy and accounting research. The Accounting Review (January): 64-74.
Jones, R. C. 1950. Accounting concepts and standards: A report for the 1949 committee. The Accounting Review (April): 139-141.
Jonsson, S. 1991. Accounting elites and accounting theory: A reply to Paul Montagna. Accounting, Organizations and Society 16(1): 101-103.
Jordan, L. H. 1962. A discussion of the usefulness and theory of direct costing. N.A.A. Bulletin (March): 53-60.
Journal of Accountancy. 1909. Theory and practice in accounting. Journal of Accountancy (October): 449-452.
Journal of Accounting Research. 1969. Corrigenda: An extension of the system of accounts: The segregation of funds and value. Journal of Accounting Research (Autumn): Unnumbered.
Kelley, A. C. 1941. Is accountancy a science? The Accounting Review (September): 231-234.
Kelley, A. C. 1948. Definitive income determinations: The measurement of corporate incomes on an objective scientific basis. The Accounting Review (April): 148-153.
Kelley, A. C. 1951. Can corporate incomes be scientifically ascertained? The Accounting Review (July): 289-298.
Kelley, A. C. 1958. Comments on the 1957 revision of corporate accounting and reporting standards. The Accounting Review (April): 214-215.
Kendrick, H. W. 1948. Report of the Committee on Statement of Cost Accounting Concepts: The relationship of cost accounting to income determination. The Accounting Review (January): 35-39.
Kester, R. B. 1917. Accounting Theory and Practice, Volume 1. The Ronald Press Company.
Kircher, P. 1951. The course in accounting theory. The Accounting Review (January): 106-111.
Kircher, P. 1961. Theory and research in management accounting. The Accounting Review (January): 43-49.
Kircher, P. 1965. Coding accounting principles. The Accounting Review (October): 742-752.
Kircher, P. 1967. Classification and coding of accounting information. The Accounting Review (July): 537-543.
Kirk, D. J. 1989. The limitations of accounting - A response. Accounting Horizons (September): 98-104.
Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.
Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.
Kohler, E. L. 1942. Accounting principles underlying corporate financial statements a symposium. The Accounting Review (January): 1-3.
Kohler, E. L. 1952. Accounting concepts and national income. The Accounting Review (January): 50-56.
Kohler, E. L. 1963. Why not retain historical cost? Journal of Accountancy (October): 35-41.
Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.
La Salle, B. 1958. The philosophy of accounting (Continued). The Accounting Review (April): 254-255.
LaFond, R. and R. L. Watts. 2008. The information role of conservatism. The Accounting Review (March): 447-478.
Lambert, S. J. III. 1974. Basic assumptions in accounting theory construction. Journal of Accountancy (February): 41-48.
Landsman, W. R., K. V. Peasnell and C. Shakespeare. 2008. Are asset securitizations sales or loans? The Accounting Review (September): 1251-1272.
Lang, T. 1947. Concepts of cost, past and present. N.A.C.A. Bulletin (July 15): 1377-1390.
Larson, K. D. 1967. Descriptive validity of accounting calculations. The Accounting Review (July): 480-488.
Larson, K. D. 1969. Implications of measurement theory on accounting concept formulation. The Accounting Review (January): 38-47.
Lawrence, C. and J. P. Stewart. 1993. DR Scott's conceptual framework. The Accounting Historians Journal 20(2): 95-117.
Lawton, W. H. 1915. Problems in the principles of accounting. Journal of Accountancy (August): 160-161.
Lee, T. 1996. Income and Value Measurement, 3rd edition revised. Thomson.
Lee, T. A. 1983. The early debate on financial and physical capital. The Accounting Historians Journal 10(1): 25-50.
Leland, T. W. 1948. Report of Committee on Revision of the Statement of Principles: Revenue, expense, and income. The Accounting Review (January): 16-23.
Lemke, B. C. 1951. Is manufacturing cost an objective concept? The Accounting Review (January): 77-79.
Lemke, K. W. 1966. Asset valuation and income theory. The Accounting Review (January): 32-41.
Lennard, A. 2010. The case for entry values: A defence of replacement cost. Abacus 46(1): 97-103.
Leonard, W. G. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements-1957 Revision". The Accounting Review (July): 401-402.
Lev, B. 1969. Accounting and Information Theory. Studies in Accounting Research (2). American Accounting Association.
Lev, B. 1988. Toward a theory of equitable and efficient accounting policy. The Accounting Review (January): 1-22.
Lewis, C. A. Jr. 1959. Are there "principles" of accounting? The Accounting Review (April): 239-241.
Li, D. H. 1960. The nature and treatment of dividends under the entity concept. The Accounting Review (October): 674-679.
Li, D. H. 1960. The nature of corporate residual equity under the entity concept. The Accounting Review (April): 258-263.
Li, D. H. 1963. Alternative accounting procedures and the entity concept. The Accounting Review (January): 52-55.
Li, D. H. 1963. The funds statement under the entity concept. The Accounting Review (October): 771-775.
Li, D. H. 1963. The semantic aspect of communication theory and accountancy. Journal of Accounting Research (Spring): 102-107.
Li, D. H. 1964. The objectives of the corporation under the entity concept. The Accounting Review (October): 946-950.
Liang, P. J. 2001. Recognition: An information content perspective. Accounting Horizons (September): 223-242.
Lipkin, L. 1959. The dynamic equation of accounting. The Accounting Review (January): 134-135.
Littleton, A. C. 1928. What is profit? The Accounting Review (September): 278-288.
Littleton, A. C. 1937. Concepts of income underlying accounting. The Accounting Review (March): 13-22.
Littleton, A. C. and W. Staub. 1936. Contrasting theories of profit. The Accounting Review (March): 10-18.
Littleton, A. C. 1938. Tests for principles. The Accounting Review (March): 16-24.
Littleton, A. C. 1938. The relation of function to principles. The Accounting Review (September): 233-241.
Littleton, A. C. 1939. Suggestions for the revision of the tentative statement of accounting principles. The Accounting Review (March): 57-64.
Littleton, A. C. 1941. A genealogy for "cost or market". The Accounting Review (June): 161-167.
Littleton, A. C. 1941. Questions on accounting standards. The Accounting Review (December): 330-340.
Littleton, A. C. 1949. Classified objectives. The Accounting Review (July): 281-284.
Littleton, A. C. 1950. A third use value of accounting. The Accounting Review (April): 192-193.
Littleton, A. C. 1950. The social service of accounting. The Accounting Review (July): 320-321.
Littleton, A. C. 1951. Removing the mysteries from accounting. The Accounting Review (July): 418-420.
Littleton, A. C. 1953. Structure of Accounting Theory. Monograph No. 5. American Accounting Association.
Littleton, A. C. 1955. The logic of accounts. The Accounting Review (January): 45-47.
Littleton, A. C. 1958. Accounting rediscovered. The Accounting Review (April): 246-253.
Littleton, A. C. 1961. Essays on Accountancy. University of Illinois Press. Review by L. J. Buchan.
Littleton, A. C. 1970. Factors limiting accounting. The Accounting Review (July): 476-480.
Logan, J. 1908. The importance of scientific accounting. Journal of Accountancy (August): 276-279.
Lorig, A. N. 1964. Some basic concepts of accounting and their implications. The Accounting Review (July): 563-573.
Love, V. J. 2010. When rules may weaken principles. The CPA Journal (March): 63-68.
Lowe, H. D. 1963. The essentials of a general theory of depreciation. The Accounting Review (April): 293-301.
Lowe, H. D. 1970. Errata: The essentials of a general theory of depreciation. The Accounting Review (October): 682.
Lu, T. and K. Sivaramakrishnan. 2018. Expensing versus capitalization. Contemporary Accounting Research 35(3): 1262-1278.
Lukka, K. 2010. The roles and effects of paradigms in accounting research. Management Accounting Research (June): 110-115.
Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111.
Lys, T. 1996. Abandoning the transactions-based accounting model: Weighing the evidence. Journal of Accounting and Economics (August-December): 155-175.