Management And Accounting Web

Public Utilities Bibliography

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

Energy Main Page

Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583.

Bauer, J. 1915. Rents in public utility accounting. Journal of Accountancy (July): 21-27.

Bistline, E. D. 1921. Cost accounting for public utilities. National Association of Cost Accountants Official Publications (March): 3-30.

Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.

Boozer, H. W. 1937. Some aspects of plant ledgers and public utility plant accounting. N.A.C.A. Bulletin (September 1): 18-26.

Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.

Brewster, F. R. 1930. Office standards and costs as applied to public utilities. N.A.C.A. Bulletin (June 15): 1365-1382.

Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

Costigan, M. L. and M. L. Hirsch Jr. 1993. Home Builders Association vs. St. Louis County Water Company: A cost allocation case. Journal of Accounting Education 11(1): 151-175.

Cox, W. R. and J. S. Odom. 1960. Integration of materials accounting - A public utility case study. N.A.A. Bulletin (April): 37-48.

Cunningham, H. D. 1960. A cost control program in a public utility. N.A.A. Bulletin (April): 5-15.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Trident Utility: Accounting for nuclear decommissioning costs. Journal of Accounting Education 18(2): 157-169.

Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Gray, D. G. 1956. Controlling construction outlay in a power company. N.A.C.A. Bulletin (February): 754-761.

Grossman, A. M., S. D. Grossman and D. L. Crumbley. 2023. A saga of clean coal electric power: The multibillion dollar Southern Company fraud. Journal of Forensic & Investigative Accounting 15(1): 54-63.

Harvard Business Review. 1927. Legal developments significant in business: The Indianapolis Water Company case. Harvard Business Review (July): 496-501.

Henry, E. G. and J. P. Jennings. 1997. Central Power and Light Company: A management ethics case. Journal of Accounting Education 15(3): 411-423.

Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.

Johnson, S. D. 1998. The ABCs of the electric utility industry. Management Accounting (November): 25-26, 28, 30-32.

Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

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

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

McAuley, F. D. 1949. Retail inventory method adapted to appliance merchandising in a public utility. N.A.C.A. Bulletin (June 1): 1119-1134.

Nash, L. R. 1930. Depreciation accounting methods for public utilities. The Accounting Review (June): 125-141.

Nau, C. H. 1914. Uniform systems of accounts for public utilities. Journal of Accountancy (June): 412-426.

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

Preston, A. M. and A. M. Vesey. 2008. The construction of US utility accounting: 1882-1944. Accounting, Organizations and Society33(4-5): 415-435.

Prouty, M. D. Jr. and J. R. Severin Jr. 1960. Serving two masters with one accounting system. N.A.A. Bulletin (April): 49-58. (Public utility accounting).

Raiborn, C. and R. Morris. 2009. MEOU: This co-op scratches rather than purrs. Strategic Finance (July): 49-53. (This case won the best case award in the third annual Carl Menconi Case Writing competition).

Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.

Rogers, J. E. 2011. The CEO of Duke Energy on learning to work with green activists. Harvard Business Review (May): 51-54.

Seidman, F. E. 1917. Depreciation accounting for public utility companies. Journal of Accountancy (November): 355-364.

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Taylor, P. C. 1927. Aspects of public utility income and expense. The Accounting Review (March): 28-36.

Tenner, I. 1939. The manual of water works accounting. The Accounting Review (June): 84-186.

The Accounting Review. 1941. Metropolitan Edison Company: Restriction on dividends on common stock; consent order. The Accounting Review (March): 94-97.

Tillema, S. 2005. Towards an integrated contingency framework for MAS sophistication: Case studies on the scope of accounting instruments in Dutch power and gas companies. Management Accounting Research (March): 101-129.

Walden, R. E. 1942. Cost analysis for electric utilities. The Accounting Review (July): 257-264.

Wilkinson, F. L. 1922. Accounting for electric-light and power industries. Journal of Accountancy (March): 167-1

Zelner, B. A., W. J. Henisz and G. L. F. Holburn. 2009. Contentious implementation and retrenchment in neoliberal policy reform: The global electric power industry, 1989-2001. Administrative Science Quarterly 54(3): 379-412.