Main Bibliography
Section S: SCI-SHA

SAA-SCA | SCB-SCH | SCI-SHA | SHB-SIM

| SIN-SMY | SNA-STA | STB-STU | STV-SZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Scitovsky, T. 1971. Welfare and Competition, revised edition. Irwin.

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

Scofield, B. W. 1994. Double entry journals: Writer-based prose in the intermediate accounting curriculum. Issues in Accounting Education (Fall): 330-352.

Scofield, B. W. 1996. Alcoa: Toward understanding minority interest. Journal of Accounting Education 14(4): 579-606.

Scofield, B. W. 2005. Adapting cases for a team approach. Journal of Accounting Education 23(4): 248-263.

Scofield, B. W. and L. Combes. 1993. Designing and managing meaningful writing assignments. Issues in Accounting Education (Spring): 71-85.

Scofield, J., W. E. Garrett, B. Dale, H. Schultz and J. P. Blair. 1969. [Photographs]: Communities: A portfolio. Administrative Science Quarterly 14(1): 85-90.

Scofield, S. B., T. J. Phillips Jr. and C. D. Bailey. 2004. An empirical reanalysis of the selection - socialization hypothesis: A research note. Accounting, Organizations and Society 29(5-6): 543-563.

Scollon, R. and S. W. Scollon. 2000. Intercultural Communication: A Discourse Approach (Language in Society). Blackwell Publishing.

Scorgie, M. 1994. Medieval traders as international change agents: A comment. The Accounting Historians Journal 21(1): 137-143.

Scorgie, M. B. 1965. Rate of return. Abacus 1(1): 85-91.

Scorgie, M. E. 1989. "The role of negative numbers in the development of double entry bookkeeping": A comment. Journal of Accounting Research (Autumn): 316-318.

Scorgie, M. E. 1990. Indian imitation or invention of cash-book and algebraic double-entry. Abacus 26(1): 63-70.

Scorgie, M. E. 1991. Early arithmetics and accounting histories: A comment. Abacus 27(1): 78-80.

Scorgie, M. E. 1993. Alexander Hamilton Church: His family and early life. Abacus 29(1): 52-74.

Scorgie, M. E. 1995. Patrick Colquhoun. Abacus 31(1): 93-112.

Scorgie, M. E. 2007. The rise and fall of William Bassett Chinnery. Abacus 43(1): 76-93.

Scorgie, M. E. and S. C. Nandy. 1992. Emerging evidence of early Indian accounting. Abacus 28(1): 88-97.

Scorgie, M. E. and T. A. Joiner. 1995. Frederick William Cronhelm (1787-1871). Abacus 31(2): 229-243.

Scorgie, M. E. and X. Ji. 1996. Production planning in seventeenth century China. Accounting History 1(2): 37-54.

Scot, L. 2010. The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting. Wiley.

Scot, L. 2019. FASB's new guidance for contributions received and contributions made. The CPA Journal (April): 18-19.

Scott, D. 1928. Valuation of investment securities. The Accounting Review (December): 375-382. (Note: The name DR Scott must have confused a lot of people over the years, but Dr. DR does not refer to doctor. Scott's first name was DR. According to J. R. Morton, he was named DR after his father David Roland Scott. See Morton, J. R. 1974. DR Scott. The Accounting Historians Journal 1(1-4): 27-29.

Scott, D. 1929. Depreciation and repair costs. The Accounting Review (June): 116-120.

Scott, D. 1929. Valuation for depreciation and the financing of replacements. The Accounting Review (December): 221-226.

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. 1937. Trends in the technique and tools of management. The Accounting Review (June): 138-145.

Scott, D. 1939. Responsibilities of accountants in a changing economy. The Accounting Review (December): 396-401.

Scott, D. 1940. Selling accounting short. The Accounting Review (December): 507-509.

Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349.

Scott, D. 1943. A simplified solution of circuit ratio problems. The Accounting Review (April): 99-103.

Scott, D. 1945. Defining and accounting for depreciation. The Accounting Review (July): 308-315.

Scott, D. 1947. Role of accounting in public utility regulation. The Accounting Review (July): 227-240.

Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January): 81-87.

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. M. 2010. The New Rules of Marketing and PR: How to Use Social Media, Blogs, New Releases, Online Video, and Video, and Viral Marketing to Reach Buyers Directly, 2nd edition. Wiley.

Scott, E. E. 2020. Advice for retaining African American accountants: Using 'perspective-taking' to strengthen interpersonal relationships. The CPA Journal (December/January): 56-59.

Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776.

Scott, G. G. 1912. Cotton mill accounting. Journal of Accountancy (April): 251-260.

Scott, G. G. 1912. Invoice discounts. Journal of Accountancy (December): 437-445.

Scott, G. G. 1913. Apportionment of profits of building and loan associations. Journal of Accountancy (November): 350-357.

Scott, G. G. 1917. Treasury stock and its relation to other balance sheet factors. Journal of Accountancy (April): 259-263.

Scott, G. M. 1969. Accounting and economic reform in the Soviet Union. Abacus 5(1): 55-63.

Scott, G. M. 1975. Currency exchange rates and accounting translation: A mis-marriage? Abacus 11(1): 58-70.

Scott, J. 2015. Optimizing big data. Strategic Finance (November): 12.

Scott, J. 2016. Book review: What is a thirteener? Strategic Finance (November): 12. (Executing strategy).

Scott, J. 2017. Boardroom in balance. Strategic Finance (April): 18.

Scott, J. 2017. Book review: Real talk: An office how-to. Strategic Finance (November): 14. (Review of Moran, R. A. 2017. The Thing About Work: Showing up and other Important Matters).

Scott, J. 2019. Book review: Overcoming diversity roadblocks. Strategic Finance (June): 15. (Review of Braswell, P. Let Them See You: The Guide for Leveraging Your Diversity at Work).

Scott, J. 2022. Multigenerational workplace leadership. Strategic Finance (February): 12.

Scott, J. 2022. What can accountants learn from Amazon? Strategic Finance (October): 12.

Scott, J., H. Jackson, E. J. Filbey, J. Reighard, C. F. Rittenhouse and W. A. Paton. 1926. Conservatism in inventory valuations. The Accounting Review (March): 18-30.

Scott, K. D. and G. S. Taylor. 1985. An examination of conflicting findings on the relationship between job satisfaction and absenteeism: A meta-analysis. The Academy of Management Journal 28(3): 599-612.

Scott, K. L. 2015. Succeed at change. Strategic Finance (May): 21-22.

Scott, M. A., G. Burke and J. Szmerekovsky. 2018. "Do as I do and not as I say": Exploring price-oriented maverick buying during supplier selection. Decision Sciences 49(1): 25-64.

Scott, M. R. 1988. Economic effects of a mandated audit in a contingent-claims production economy. Contemporary Accounting Research 4(2): 354-388.

Scott, M. R., M. F. Tassin Jr. and C. L. Posey. 1998. A discriminant analysis profile of the early development of professional accounting capabilities. Issues in Accounting Education (May): 341-356.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Scott, R. A. 1972. Integrating quantitative analysis into marketing courses. Decision Sciences 3(4): 125-128.

Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612.

Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763.

Scott, R. A. and E. G. Ward. 1982. Carman G. Blough: His personality and formative years. The Accounting Historians Journal 9(2): 53-60.

Scott, R. A., B. T. George and V. R. Prybutok. 2016. A public transportation decision-making model within a metropolitan area. Decision Sciences 47(6): 1048-1072.

Scott, S. G. and R. A. Bruce. 1994. Determinants of innovative behavior: A path model of individual innovation in the workplace. The Academy of Management Journal 37(3): 580-607.

Scott, S. V. and W. J. Orlikowski. 2012. Reconfiguring relations of accountability: Materialization of social media in the travel sector. Accounting, Organizations and Society 37(1): 26-40.

Scott, T. W. 1991. Pension disclosure under SFAS No. 87: Theory and evidence. Contemporary Accounting Research 8(1): 62-81.

Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (Part of a forum on financial reporting).

Scott, T. W. and P. Tiessen. 1999. Performance measurement and managerial teams. Accounting, Organizations and Society 24(3): 263-285. (Summary).

Scott, T. W., C. I. Wiedman and H. A. Wier. 2011. Transaction structuring and Canadian convertible debt. Contemporary Accounting Research 28(3): 1046-1071.

Scott, W. B. 1957. How the accountant can be more help to the production department. N.A.C.A. Bulletin (June): 1293-1298.

Scott, W. D. 2015. Investigating the need for transparent disclosures of political campaign contributions and lobbying expenditures by U.S. private prison corporations. Accounting and the Public Interest (15): 27-52.

Scott, W. E. 1965. The creative individual. The Academy of Management Journal 8(3): 211-219.

Scott, W. E. Jr. 1975. The development of knowledge in organizational behavior and human performance. Decision Sciences 6(1): 142-165.

Scott, W. G. 1959. The early record of a modern administrative dilemma. The Journal of the Academy of Management 2(2): 97-110.

Scott, W. G. 1961. Organization theory: An overview and an appraisal. The Journal of the Academy of Management 4(1): 7-26.

Scott, W. G. 1963. Executive development as an instrument of higher control. The Academy of Management Journal 6(3): 191-203.

Scott, W. G. 1968. Comments on "Technology and organizational government: A speculative inquiry into the functionality of management creeds," by William G. Scott: Reply. The Academy of Management Journal 11(4): 445-447.

Scott, W. G. 1968. Comments on William G. Scott's Article, "Technology and organization government...": Reply. The Academy of Management Journal 11(4): 451-452.

Scott, W. G. 1968. Technology and organization government: A speculative inquiry into the functionality of management creeds. The Academy of Management Journal 11(3): 301-313.

Scott, W. G. 1974. Organization theory: A reassessment. The Academy of Management Journal 17(2): 242-254.

Scott, W. G. 1982. Barnard on the nature of elitist responsibility. Public Administration Review ( May/June):197- 201.

Scott, W. G. and D. K. Hart. 1971. The moral nature of man in organizations: A comparative analysis. The Academy of Management Journal 14(2): 241-255.

Scott, W. G. and D. K. Hart. 1971. The moral nature of man in organizations: A comparative analysis: Reply. The Academy of Management Journal 14(4): 538.

Scott, W. R. 1965. Reactions to supervision in a heteronomous professional organization. Administrative Science Quarterly 10(1): 65-81.

Scott, W. R. 1973. A Bayesian approach to asset valuation and audit size. Journal of Accounting Research (Autumn): 304-330.

Scott, W. R. 1975. Auditor's loss functions implicit in consumption-investment model. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 98-117.

Scott, W. R. 1975. [Discussion of auditor's loss functions implicit in consumption-investment models]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 124-125.

Scott, W. R. 1977. Group preference orderings for audit and valuation alternatives: The single-peakedness condition. Journal of Accounting Research (Spring): 120-137.

Scott, W. R. 1979. Discussion of materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 231-238.

Scott, W. R. 1979. Scoring rules for probabilistic reporting. Journal of Accounting Research (Spring): 156-178.

Scott, W. R. 1987. The adolescence of institutional theory. Administrative Science Quarterly 32(4): 493-511.

Scott, W. R. 1990. Discussion of “Accounting-based divisional performance measurement: Incentives for profit maximization”. Contemporary Accounting Research 6(2): 927-930.

Scott, W. R. 1996. The mandate is still being honored: In defense of Weber's disciples. Administrative Science Quarterly 41(1): 163-171.

Scott, W. R. 2003. Financial Accounting Theory, Third Edition. Prentice Hall.

Scott, W. R., S. M. Dornbusch, B. C. Busching and J. D. Laing. 1967. Organizational evaluation and authority. Administrative Science Quarterly 12(1): 93-117.

Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

Scovell, C. H. 1914. Cost accounting practice, with special reference to machine hour rates. Journal of Accountancy (January): 13-27.

Scovell, C. H. 1916. Cost accounting and burden application. New York: D. Appleton & Co., 180-183.

Scovell, C. H. 1924. Interest as a Cost. Ronald Press.

Scovell, C. H. 1927. Cost accounting practice with special reference to machine hour rate. N.A.C.A Bulletin (June 1): 884-906.

Scovell, C. H., E. V. R. Thayer, T. P. Beal, F. B. Sears and D. D. Muir. 1912. The importance of sound accounting in credit relations. Journal of Accountancy (November): 365-379.

Scovil, E. G. 1952. A study in church accounting. N.A.C.A. Bulletin (August): 1503-1516.

Scovil, E. G. 1958. Local 776 recognizes its financial responsibilities. N.A.A. Bulletin (April): 71-82. (Accounting for a labor union).

Scovill, H. T. 1918. Farm Accounting. D. Appleton and Company.

Scovill, H. T. 1922. Accounting as a profession. Its scope in secondary schools. Journal of Accountancy (April): 259-268.

Scovill, H. T. 1934. The accounting instructor and local government accounting. The Accounting Review (March): 44-52.

Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366.

Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211.

Scovill, H. T. 1941. Reflections of twenty-five years in the American Accounting Association. The Accounting Review (June): 167-175.

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

Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31.

Scovill, H. T. 1946. Education for public accounting on the collegiate level. The Accounting Review (July): 261-267.

Scovill, H. T. 1951. Analysis of a questionnaire sent to 1000 alumni of the University of Illinois, College of Commerce. The Accounting Review (April): 259-260.

Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October): 458-466.

Scribner, E. 1990. A glimpse into an accounting department in the year 2000. Issues in Accounting Education (Spring): 143-145.

Scribner, E. 1995. Interpreting the meaning of objectives of an accounting program. Journal of Accounting Education 13(2): 177-183.

Scribner, E. and M. P. Dillaway. 1989. Strengthening the ethics content of accounting courses. Journal of Accounting Education 7(1): 41-55.

Scudiere, P. M. 1980. Justifying proposals to save energy. Management Accounting (March): 42-49.

Scully, W. M. 1950. Cost control within the controller's division. N.A.C.A. Bulletin (April): 967-970.

Scurrah, M. J., M. Shani and C. Zipfel. 1971. Influence of internal and external change agents in a simulated educational organization. Administrative Science Quarterly 16(1): 113-120.

Scutellaro, J. F., K. Clymer-Knapp and N. Preusch. 2018. Establishing quality control in a tax practice. Journal of Accountancy (May): 60.

Seabright, M. A., D. A. Levinthal and M. Fichman. 1992. Role of individual attachments in the dissolution of interorganizational relationships. The Academy of Management Journal 35(1): 122-160.

Seabury, P. 1965. Management perspective: From an academic bestiary. The Academy of Management Journal 8(1): 48-49.

Seagle, J. P. and E. Petri. 1977. Gift vs. estate transfer: The method of equated rates. The Accounting Review (January): 124-136.

Seal, W. 2001. Management accounting and the challenge of strategic focus. Management Accounting Research (December): 487-506.

Seal, W. 2006. Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research (December): 389-408.

Seal, W. 2010. Managerial discourse and the link between theory and practice: From ROI to value-based management. Management Accounting Research (June): 95-109.

Seal, W. and R. Mattimoe. 2014. Controlling strategy through dialectical management. Management Accounting Research (September): 230-243.

Seal, W., A. Berry and J. Cullen. 2004. Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting. Accounting, Organizations and Society 29(1): 73-92.

Seal, W., J. Cullen, A. Dunlop, T. Berry and M. Ahmed. 1999. Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research (September): 303-322.

Seals, D. and J. Hales. 1992. Safety in numbers. Management Accounting (May): 45-48. (Related to cost savings resulting from safety programs).

Sealth (Seattle), Chief. 1854. How Can You Buy or Sell the Earth? Chief Sealth's (Seattle's) reply to President Franklin Pierce. (Chief Seath's reply).

Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621.

Seaman, J. T. Jr. and G. D. Smith. 2012. Your company's history as a leadership tool. Harvard Business Review (December): 44-52.

Seamans, R. C. 2012. Fighting city hall: Entry deterrence and technology upgrades in cable TV markets. Management Science (March): 461-475.

Searcy, D. L. 2004. Aligning the balanced scorecard and a firm's strategy using the analytic hierarchy process. Management Accounting Quarterly (Summer): 1-10.

Searcy, D. L. 2004. Using activity-based costing to assess channel/customer profitability . Management Accounting Quarterly (Winter): 51-60.

Searcy, D. L. 2009. Developing a lean performance score. Strategic Finance (September): 34-39. (See Note on lean accounting).

Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.

Searcy, D. L. 2012. Unleashing lean's potential, one behavior at a time. Strategic Finance (January): 40-45. ( 19-item toolbox of lean production elements).

Searcy, D. L. and D. Roberts. 2007. Will your ABC system have what it takes? Management Accounting Quarterly (Spring): 23-26.

Searcy, D. L. and T. M. Lorass. 2009. Agile Machinery Group, Inc. - Rental operations analysis. IMA Educational Case Journal 2(2): 1-5.

Searcy, D. L., T. J. Ward and J. B. Woodroof. 2009. Continuous reporting benefits in the private debt capital market. International Journal of Accounting Information Systems 10(3): 137-151.

Searcy, T. 2009. RFPs Suck! How to Master the RFP System Once and for All to Win Big Business. Channel V. Books.

Searfoss. 1976. Some behavioral aspects of budgeting for control: An empirical study. Accounting, Organizations and Society 1(4): 375-385.

Searfoss, D. G. and R. M. Monczka. 1973. Perceived participation in the budget process and motivation to achieve the budget. The Academy of Management Journal 16(4): 541-554.

Searing, J. M. 2008. Capital with a conscience. Journal of Accountancy (July): 54-58. (Socially responsible investing).

Sears, F. B. 1913. The mission of the public accountant. Journal of Accountancy (October): 291-300.

Sears, J. H. 1955. Comparable "fringe" cost figures for foundries. N.A.C.A. Bulletin (February): 823-830.

Seashore, S. E. and E. Yuchtman. 1967. Factorial analysis of organizational performance. Administrative Science Quarterly 12(3): 377-395.

Seaton, L. Jr. 1970. Standard costing developments and applications. Management Accounting (July): 65-67.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories. Journal of Accountancy (September): 196-205.

Seatree, W. E. 1914. Relation of the auditor to valuation of inventories (second article). Journal of Accountancy (November): 333-341.

Seattle Chapter Committee to Promote Cost Accounting. 1948. An embryo standard cost system for small manufacturing companies. N.A.C.A. Bulletin (October 15): 179-192.

Seavey, S. E., J. D. Whitworth and M. J. Imhof. 2022. Early earnings releases and the role of accounting quality. Auditing: A Journal of Practice & Theory 41(3): 175-203.

Seay, R. A. and M. I. Milkman. 1994. Interactive television instruction: An assessment of student performance and attitudes in an upper division accounting course. Issues in Accounting Education (Spring): 80-95.

Seay, R. A. and R. C. Schoenfeldt. 1989. H. K. Hathaway on product costing: Relevant issues of contemporary concern. The Accounting Historians Journal 16(1): 111-124.

Sebastian, I. M., P. Weill and S. L. Woerner. 2020. Driving growth in digital ecosystems. MIT Sloan Management Review (Fall): 58-62.

Sebenius, J. K. 2002. Negotiating lessons from the browser wars. MIT Sloan Management Review (Summer): 43-50.

Sebenius, J. K. 2002. The hidden challenge of cross-border negotiations. Harvard Business Review (March): 76-85. (Negotiators need to understand how national culture influences business decisions. Some basic areas of cross-cultural etiquette and behavior include: Greetings, degree of formality, gift giving, touching, eye contact, deportment, emotions, silence, eating, body language, and punctuality. Hofstede's cultural dimensions are also important: Distribution of power, tolerance for uncertainty, individualism vs. collectivism, and harmony versus assertiveness).

Sebring, R. H. 1977. The five-million dollar misunderstanding: A perspective on state government-university interorganizational conflicts. Administrative Science Quarterly 22(3): 505-523.

SEC Historical Society Virtual Museum & Archive of History of Financial Regulation. (Includes thousands of historical documents, oral histories, audios and videos). (Link to the SEC site).

Seckler, C., U. Gronewold and M. Reihlen. 2017. An error management perspective on audit quality: Toward a multi-level model. Accounting, Organizations and Society (62): 21-42.

Secrest, F. G. 1966. From bookkeeping to decision theory. Management Accounting (December): 3-9.

Secrist, H. 1914. Problems in municipal indebtedness. Journal of Accountancy (April): 271-289.

Seda, M. and B. K. Peterson Kramer. 2008. The emergence of forensic accounting programs in higher education. Management Accounting Quarterly (Spring): 15-23.

Seda, M. and B. K. Peterson Kramer. 2014. An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting 6(1): 1-46.

Seda, M. and B. K. Peterson Kramer. 2015. A comparison of U.S. forensic accounting programs with the National Institute of Justice funded model curriculum. Journal of Forensic & Investigative Accounting 7(2): 144-177.

Sedaghat, A. and C. L. Martin Jr. 1988. Perceptions of accounting faculty regarding proposed changes in the CPA exam. Issues in Accounting Education (Fall): 409-422.

Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580.

Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary)

Sedatole, K. L. 2016. Editor's report. Journal of Management Accounting Research 28(3): 133-139.

Sedatole, K. L. 2017. Annual editor report. Journal of Management Accounting Research 29(3): 1-8.

Sedatole, K. L., A. M. Swaney and A. Woods. 2016. The implicit incentive effects of horizontal monitoring and team dependence on individual performance. Contemporary Accounting Research 33(3): 889-919.

Sedatole, K. L., D. Vrettos and S. K. Widener. 2012. The use of management control mechanisms to mitigate moral hazard in the decision to outsource. Journal of Accounting Research (May): 553-592.

Sedbrook, T. and R. I. Newmark. 2008. Automating REA policy level specifications with semantic web technologies. Journal of Information Systems (Fall): 249-277.

Sedbrook, T. A. 2012. Modeling the REA enterprise ontology with a domain specific language. Journal of Emerging Technologies in Accounting (9): 47-70.

Seddon, P. and S. Yip. 1992. An empirical evaluation of user information satisfaction (UIS) measures for use with general ledger accounting software. Journal of Information Systems (Spring): 75-92.

Seddon, P., M. Wong and S. Yip. 1992. Computer-based general ledger systems: An exploratory study. Journal of Information Systems (Spring): 93-110.

Seddon, P. B. 1996. An architecture for future computer-based accounting systems: Generating formula accounting journal entries from TPS databases using the resources and exchange events accounting model. Journal of Information Systems (Spring): 1-25.

Sedgley, D. and C. Jackiw. 2001. The 123s of ABC in SAP: Using SAP R/3 to Support Activity-Based Costing. John Wiley & Sons.

Sedgwick, R. M. 1930. Investment advice. Harvard Business Review (July): 468-473.

Sedki, S. S. and G. J. Petrello. 1984. The accounting practitioners/accounting educators dialogue - A short survey. Journal of Accounting Education 2(1): 163-166.

Sedor, L. M. 2002. An explanation for unintentional optimism in analysts' earnings forecasts. The Accounting Review (October): 731-753.

Seeber, C. L. 1937. A cost system in a job order plant. N.A.C.A. Bulletin (June 15): 1139-1151.

Seeber, C. L. 1939. Depreciation for a plant using composite rates. N.A.C.A. Bulletin (February 1): 669-676.

Seed, A. H. 1955. Decentralizing accounting to divisions. N.A.C.A. Bulletin (August): 1698-1704.

Seed, A. H. 1957. A flexible cost basis for pricing. N.A.A. Bulletin (September): 5-12.

Seed, A. H. 1958. Capital turnover - Key to capital management. N.A.A. Bulletin (June): 57-64.

Seed, A. H. 1961. Orienting controls to the product life cycle. N.A.A. Bulletin (May): 33-38.

Seed, A. H. 1984. Cost accounting in the age of robotics. Management Accounting (October): 39-43.

Seed, A. H. 1990. Improving cost management. Management Accounting (February): 27-30.

Seed, A. H. III. 1970. The rational abuse of accounting information. Management Accounting (January): 9-11.

Seed, A. H. III. 1976. Utilizing the funds statement. Management Accounting (May): 15-18.

Seed, A. H. III. 1980. Strategic planning: The cutting edge of management accounting. Management Accounting (May): 10-16.

Seed, A. H. III. 1981. The impact of inflation on internal planning and control. Management Accounting (October): 73.

Seeger, C. F. 1924. The nature of income tax. Journal of Accountancy (February): 101-108.

Seelye, A. L. 1963. The role of business schools in a changing environment. The Accounting Review (April): 302-309.

Seers, A., G. W. McGee, T. T. Serey and G. B. Graen. 1983. The interaction of job stress and social support: A strong inference investigation. The Academy of Management Journal 26(2): 273-284.

Seetharaman, A. and T. D. Englebrecht. 1990. A comment on "The effects of the Thor Power Tool decision on the LIFO/FIFO choice". The Accounting Review (October): 960-964.

Seetharaman, A., F. A. Gul and S. G. Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics (February): 91-115.

Seetharaman, A., X. Wang and S. Zhang. 2014. An empirical analysis of the effects of accounting expertise in audit committees on non-GAAP earnings exclusions. Accounting Horizons (March): 17-37.

Sefcik, S. E. and R. Thompson. 1986. An approach to statistical inference in cross-sectional models with security abnormal returns as dependent variable. Journal of Accounting Research (Autumn): 316-334.

Sefcik, S. E., N. S. Soderstrom and C. H. Stinson. 1997. Accounting through green-colored glasses: Teaching environmental accounting. Issues in Accounting Education (Spring): 129-140.

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Sharma, A. and I. F. Kesner. 1996. Diversifying entry: Some ex ante explanations for postentry survival and growth. The Academy of Management Journal 39(3): 635-677.

Sharma, D. S. 2002. The differential effort of environmental dimensionality, size, and structure on budget characteristics in hotels. Management Accounting Research (March): 101-130.

Sharma, D. S., M. K. Singh and A. Patel. 2022. Do alma mater ties between the auditor and audit committee affect audit quality? Contemporary Accounting Research 39(1): 371-403.

Sharma, D. S., P. N. Tanyi and B. A. Litt. 2017. Cost of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory 36(1): 129-149.

Sharma, D. S., V. D. Sharma and B. A. Litt. 2018. Environmental responsibility, external assurance, and firm valuation. Auditing: A Journal of Practice & Theory 37(4): 207-233.

Sharma, D. S., V. D. Sharma, P. N. Tanyi and X. Cheng. 2020. Should audit committee directors serve on multiple audit committees? Evidence from cost of equity capital. Auditing: A Journal of Practice & Theory 39(2): 185-205.

Sharma, N. 2014. Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange. Advances in Accounting: Incorporating Advances in International Accounting 30(2): 425-439.

Sharma, N. J. and D. Aggarwal. 2022. Yes bank fraud: Examining the softer underbelly of the fraud from a behavioral model. Journal of Forensic Accounting Research 7(1): 133-150.

Sharma, P. N., G. Shmueli, M. Sarstedt, N. Danks and S. Ray. 2021. Prediction-oriented model selection in partial least squares path modeling. Decision Sciences 52(3): 567-607.

Sharma, P. N., L. D'Innocenzo and B. L. Kirkman. 2021. Why leaders resist empowering virtual teams. MIT Sloan Management Review (Fall): 1-6.

Sharma, R. and S. Jones. 2010. CFO of the future: Strategic contributor or value adder? Journal of Applied Management Accounting Research (Winter): 1-16.

Sharma, S. 2000. Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. The Academy of Management Journal 43(4): 681-697.

Sharma, U. and D. Frost. 2023. Social capital and budgeting in a local church. Advances in Management Accounting (35): 45-71.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Sharma, U., S. Lawrence and A. Lowe. 2010. Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company. Management Accounting Research (December): 251-264.

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Sharman, P. 1991. The cost management innovators. CMA Magazine. (June): 20-22.

Sharman, P. 1996. Putting it all together: Management accounting in the year 2000. Journal of Cost Management (Summer): 3-4.

Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2002. External audit failure and the case for accountability and balance. Journal of Cost Management (November/December): 38-41.

Sharman, P. 2003. External audit failure. Cost Management (September/October): 46-48.

Sharman, P. 2007. Rebalancing the accounting profession. Cost Management (January/February): 6-9.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Sharman, P. 2009. The chairman's roundtable. Cost Management (January/February): 6-16.

Sharman, P. 2010. An interview with Eleanor Bloxham. Cost Management (July/August): 20-25. (Eleanor Bloxham, CEO of The Value Alliance, discusses some concepts from her book, Bloxham, E. 2003. From Economic Value Management: Applications and Techniques. John Wiley and Sons.).

Sharman, P. 2010. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2010. From the editor. Cost Management (September/October): 3-4.

Sharman, P. 2010. From the editor. Cost Management (November/December): 3-4.

Sharman, P. 2011. Accounting in transition. Cost Management (July/August): 3-5.

Sharman, P. 2011. Big things going down! Cost Management (September/October): 3-5.

Sharman, P. 2011. Changing the way we do costing. Cost Management (March/April): 3-5.

Sharman, P. 2011. From the editor. Cost Management (January/February): 3-4.

Sharman, P. 2011. High performance profitability. Cost Management (November/December): 3-4.

Sharman, P. 2011. Innovations in costing applications. Cost Management (May/June): 3-5.

Sharman, P. 2012. Costing and performance improvement: Depiction of reality - What concept! Cost Management (July/August): 3-4.

Sharman, P. 2012. Diversity in the accounting profession. Cost Management (November/December): 3-5.

Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.

Sharman, P. 2012. More effective marketing using social networking. Cost Management (May/June): 3-5.

Sharman, P. 2012. Possibilities. Cost Management (January/February): 3-4.

Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley.

Sharman, P. 2013. Effective use of resources. Cost Management (January/February): 3-5.

Sharman, P. 2013. How about "cost leadership". Cost Management (November/December): 3-5.

Sharman, P. 2013. Intelligence: Is it enough? Cost Management (September/October): 3-4.

Sharman, P. 2013. Management accounting principles that make sense. Cost Management (May/June): 3-6.

Sharman, P. 2013. New normal no more? Cost Management (July/August): 3-5.

Sharman, P. 2014. The changing profession of management accounting. Cost Management (January/Feburary): 3-5.

Sharman, P. 2014. The structure and success of the board of directors. Cost Management (November/December): 5-10.

Sharman, P. 2014. What to do? It is all about the people involved. Cost Management (November/December): 3-4.

Sharman, P. 2014. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2014. How much change? Cost Management (May/June): 3-5.

Sharman, P. 2014. Using data and analytics to craft the alignment between strategic direction and organization performance. Cost Management (September/October): 3-5.

Sharman, P. 2015. Changing conditions for people in the workplace. Cost Management (May/June): 3-5.

Sharman, P. 2015. From the editor. Cost Management (March/April): 3-7.

Sharman, P. 2015. Increasing the scope of cost management. Cost Management (July/August): 3-4.

Sharman, P. 2015. Lean management. Cost Management (January/February): 3-4.

Sharman, P. 2015. Work! Cost Management (November/December): 3-5.

Sharman, P. 2016. A new perspective on cost accounting? Cost Management (March/April): 3-25.

Sharman, P. 2016. Analysis and strategy implementation. Cost Management (July/August): 3-5.

Sharman, P. 2016. Bringing research into practice. Cost Management (November/December): 3-5.

Sharman, P. 2016. Creating value with CPM: Corporate performance management software can help financial professionals make better decisions. Strategic Finance (March): 52-60.

Sharman, P. 2016. Lean: Art of the practical. Cost Management (January/February): 3-4.

Sharman, P. 2016. Possibilities for cost management and strategy implementation. Cost Management (May/June): 3-5.

Sharman, P. 2016. The state of management today: An interview with Eleanor Bloxham. Cost Management (September/October): 43-48.

Sharman, P. 2017. Cost analysis to inform decision-making. Cost Management (September/October): 3-5.

Sharman, P. 2017. Cost management and ABC. Cost Management (March/April): 3-5.

Sharman, P. 2017. Managing cost to maximize value. Cost Management (May/June): 3-5.

Sharman, P. 2017. New technology driving change. Cost Management (July/August): 3-6.

Sharman, P. 2017. What's the answer. Cost Management (November/December): 3-5.

Sharman, P. 2018. Figuring things out. Cost Management (May/June): 3-4.

Sharman, P. 2018. Managing performance. Cost Management (March/April): 3-5.

Sharman, P. 2018. The time is now for creativity. Cost Management (November/December): 3-5.

Sharman, P. 2018. Things to consider. Cost Management (September/October): 3-4.

Sharman, P. 2019. Controlling cost to deliver value. Cost Management (March/April): 3-4.

Sharman, P. and A. Ashta. 2012. Preface to the first special issue on microfinance. Cost Management (September/October): 3-5.

Sharman, P. and A. Ashta. 2013. Lessons from cost management in microfinancing. Cost Management (March/April): 3-5.

Sharman, P. and A. Ashta. 2014. Performance lessons for established industries from a new one? Cost Management (March/April): 3-5.

Sharman, P. and B. V. Balachandran. 2016. Be distinct or extinct. Cost Management (September/October): 3-5.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P. and G. Kapanowski. 2017. Lean management: Real numbers. Cost Management (January/February): 3-5.

Sharman, P. and G. Kapanowski. 2018. Lean, The way forward. Cost Management (July/August): 3-4.

Sharman, P. and G. Kapanowski. 2018. Lean tools for accountants. Cost Management (January/February): 3-4.

Sharman, P., T. Hatch and B. Stoehr. 2015. Creating a high-performance enterprise: Driving organizational performance and shareholder value. Cost Management (September/October): 3-5.

Sharman, P. A. 1992. Frame breaking. Management Accounting (September): 52-55. (New cost management techniques require radical out-of-the-box thinking).

Sharman, P. A. 2001. The fish tank syndrome. Journal of Cost Management (January/February): 44-46.

Sharman, P. A. 2003. Bring on German cost accounting. Strategic Finance (December): 30-38. (Summary).

Sharman, P. A. 2003. The case for management accounting. Strategic Finance (October): 43-47.

Sharman, P. A. 2016. More strategic CFOs? Corporate performance management provides a way for finance executives to unify decision makers and move their businesses forward. Strategic Finance (April): 47-53.

Sharman, P. A. and K. Vikas. 2004. Lessons from German cost accounting. Strategic Finance (December): 28-35.

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Sharp, A. D. and C. C. Venker. 2011. The anatomy of an excise tax: Indoor tanning services. The CPA Journal (February): 44-45.

Sharp, A. D. and J. M. Stieven. 2013. Factoring inflation into the capital loss deduction: Is it time for reform? The CPA Journal (February): 42-43.

Sharp, A. D. and T. A. Webre. 2014. Allocating portfolio management fees. The CPA Journal (September): 60-63.

Sharp, A. D. and T. A. Webre. 2015. An overview of current financial reporting frameworks: Options for public and private companies. The CPA Journal (February): 44-46.

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