A-K | L-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Employee
Benefits Main Page | Human
Resource Accounting Main Page
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Lawson, R. 2014. IMA 2013 global salary survey update: Younger members earning more. Strategic Finance (June): 40-48.
Lawson, R. 2014. IMA 2013 international salary survey. Strategic Finance (February): 34-41.
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Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.
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Liu, X., Y. Tian and Y. Zhang. 2020. The joint effects of supervisor pay transparency and vertical pay dispersion on reporting honesty. Journal of Management Accounting Research 32(3): 179-192.
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Martin, R. L. 2021. It's time to replace the public corporation: We need a model that truly focuses on the long term. Harvard Business Review (January/February): 34-42. (Roger Martin describes the long-term enterprise as a private company with ownership limited to the stakeholders with the greatest interest in long-term value: retirement investors and employees. It includes an employee stock ownership plan (ESOP) and several pension funds that acquire the company and take it private. One example, Publix Super Markets is 100% owned by an ESOP).
Martocchio, J. J. 2002. Employee Benefits: A Primer for Human Resource Professionals. McGraw-Hill/Irwin.
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Mazzola, D. G. 2015. Delaying spousal Social Security benefits. The CPA Journal (September): 13.
McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).
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McCann, D. 2011. Measured response: Despite fervent debate about whether companies should measure the ROI of their training-and-development programs, most proceed (or not) on gut instinct. CFO (June): 21-25.
McCann, D. 2011. Rematch: Many companies that dumped their 401(k) matching contributions are rethinking that cost-cutting move. CFO (May): 54-58.
McCann, D. 2012. Training at Dell: Here, there, and everywhere. CFO (July/August): 23-24.
McCann, D. 2013. An incentive to control incentive pay. CFO (June): 22-24.
McCann, D. 2013. Are companies bluffing on health benefits? CFO (September): 14.
McCann, D. 2013. Restricted choices. CFO (October): 12. (Employee benefits - restricted stock).
McCann, D. 2013. Small companies may have to offer IRAs. CFO (May): 24-25.
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McDonald, P. A., R. S. Mecklenburg and L. A. Martin. 2015. The employer-led health care revolution. Harvard Business Review (July/August): 38-50.
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