Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Terminology Main Page
Abdel-Khalik, A. R. 1999. Blackwell Encyclopedic Dictionary of Accounting (The Blackwell Encyclopedia of Management). Blackwell Publishers.
Anyon, J. T. 1910. Accounting terminology. Journal of Accountancy (October): 435-438.
Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company.
Bowers, R. 1944. Terminology and form of the income sheet. The Accounting Review (July): 274-279.
Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344.
Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.
Clough, B. A. 1973. Towards a definition of experience. The Accounting Review (October): 798-799.
Coulthurst, N. and J. Piper. 1986. Terminology and conceptual basis of information for decision making. Management Accounting UK (May): 34-38.
Coulthurst, N. and J. Piper. 1986. Framework for cost accounting terminology contrasting economic and accounting logic. Management Accounting UK (July-August): 34.
Coulthurst, N. and J. Piper. 1986. Management accounting terminology labyrinth. Management Accounting UK (September): 28-30.
Deskins, J. W. 1965. On the nature of the public interest. The Accounting Review (January): 76-81.
Dierks, P. A. and G. Cokins. 2001. The CAM-I glossary of activity-based management. Journal of Cost Management (January/February): 34-43.
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.
Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).
Hoffman, C. and C. Strand. 2001. XBRL Essentials. AICPA.
Institute of Management Accountants. 2008. Draft statement on management accounting: Definition of management accounting and management accountants. Strategic Finance (August): 48-51.
Johnson, J. F. 1909. Accounting definitions. Journal of Accountancy (April): 479-480.
Jones, R. G. Jr. 1982. You can call it earnings, you can call it income, or ... Management Accounting (May): 16-21, 38.
Journal of Accountancy. 1923. Terminology department. Journal of Accountancy (May): 388-389; (June): 464-467; (July): 64-69; (August): 142-146; (September): 225-230.
Keister, O. R. 1985. Test your acronym skills. Management Accounting (August): 68-70.
Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15.
Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33.
Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379.
Kohler, E. L. 1963. A Dictionary for Accountants. Prentice Hall.
Langer, C. 1971. Derivations of accounting terminology. Management Accounting (March): 43-44.
Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251.
Littleton, A. C. 1938. Tests for principles. The Accounting Review (March): 16-24.
Luneski, C. 1964. Some aspects of the meaning of control. The Accounting Review (July): 591-597.
Magretta, J. 2002. The behavior behind the buzzwords. MIT Sloan Management Review (Summer): 89-93. (Buzzwords such as "thinking outside the box", "resource allocation", and "respect for the individual" may create behavioral problems. What's needed? - straight talk).
Martin, J. R. Not dated. Chapter 1: Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter1.htm
Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter2.htm
Martin, J. R. Not dated. Definition of management accounting. Management And Accounting Web. DefinitionOfManagementAcc.htm
Martin, J. R. Not dated. Management accounting terminology. Management And Accounting Web. Management Accounting Terminology
Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. 5partsofcostsystem.htm
McRae, T. W. 1970. Opportunity and incremental cost: An attempt to define in systems terms. The Accounting Review (April): 315-321.
McRae, T. W. 1974. A further note on the definition of incremental and opportunity cost. The Accounting Review (January): 124-125.
Miller, R. A. 1953. Why not use accounting terminology? N.A.C.A. Bulletin (August): 1642-1645.
Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.
Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.
Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.
Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.
National Association of Accountants. 1966. Concepts for management accounting. Management Accounting (July): 20-22.
National Association of Accountants. 1974. MAP committee defines terms. Management Accounting (August): 54.
National Association of Accountants. 1976. Management accounting terminology. Management Accounting (October): 62.
National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Definition).
National Association of Accountants. 1982. Objectives of management accounting. Management Accounting (November): 57-59. (MAP Committee Statement No. 1B).
National Association of Accountants. 1985. Definition and measurement of direct labor cost. Management Accounting (October): 67-69.
National Association of Accountants. Management Practices Committee. 1985. Definition and Measurement of Direct Labor Costs. Montvale, N. J.
National Association of Accountants. Management Practices Committee. 1986. Definition and Measurement of Direct Material Costs. Montvale, N. J.
National Association of Accountants. 1986. NAA issues SMA 4E: Definition and measurement of direct material cost. Management Accounting (September): 65-68.
National Association of Accountants. 1986. SMA 4D - Measuring entity performance. Management Accounting (March): 53-58.
National Association of Accountants. 1986. NAA publishes common body of knowledge. Management Accounting (August): 56-61.
NIA. 1982. Reference Guide to Cost and Managerial Accounting. National Institute of Accountants.
Peloubet, M. E. 1947. Are profits necessary? The Accounting Review (April): 141-146.
Pencle, N. and I. Malaescu. 2016. What's in the words? Development and validation of a multidimensional dictionary for CSR and application using prospectuses. Journal of Emerging Technologies in Accounting 13(2): 109-127.
Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.
Preinreich, G. A. D. 1933. Accounting terminology. The Accounting Review (June): 113-116.
Pryor, T. 2000. Activity Dictionary: A Comprehensive Reference Tool for ABM and ABC. ICMS.
Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.
Raun, D. L. 1962. What is accounting? The Accounting Review (October): 769-773.
Rozoff, D. 1964. Heuristic. The Accounting Review (July): 768-769.
Schmidt, A. J. B. 1915. "Capital and income" - "Capital and revenue". Journal of Accountancy (October): 283-290. (Different viewpoints on the terminology).
Siegel, G. 2001. Accounting or finance? Strategic Finance (January): 71-72. (Survey of 800 U.S. practitioners: When asked which term they used to describe their work 39% said finance, 33% said accounting and 28% used a different term. See Controllership & Treasurership Functions for the Financial Executives Institute's 1962 distinction made between accounting and finance).
Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181.
Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485.
Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92.
Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118.
Sopariwala, P. R. 2004. Cost terminology in the 21st century: Using direct labor costs in a costs vs. resources framework. Management Accounting Quarterly (Spring): 5-12.
Tenner, I. 1941. Difficulties of a terminologist. The Accounting Review (December): 349-358.
The Accounting Review. 1943. Fund statement terminology. The Accounting Review (April): 156-164.
The CPA Journal. 2017. Changes in the master glossary. The CPA Journal (April): 26.
Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited.
Van der Merwe, A., B. D. Clinton, G. Cokins, C. Thomas, K. Templin and J. Huntzinger. 2012. Conceptual Framework for Managerial Costing: Draft Report of the IMA Managerial Costing Conceptual Framework Task Force. IMA.
VanCleve, C. M. 1913. The language of accounting. Journal of Accountancy (December): 424-431.
Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605.
Walton, S. 1909. Earnings and income. Journal of Accountancy (April): 452-469.
Walton, S. 1910. Accounting terminology. Journal of Accountancy (February): 275-278.
Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).
Williams, S. 2011. 5 Barriers to BI success and how to overcome them. Strategic Finance (July): 26-33.