Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Ajinkya, B., R. Atiase and L. S. Bamber. 1986. Absorption versus direct costing: Income reconciliation and cost-volume profit analysis. Issues in Accounting Education (Fall): 268-281.
Arcelius, F. J. and G. Srinivasen. 1987. Inventory policies under various optimizing criteria and variable markup rates. Management Science (June): 756-762.
Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).
Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574. (JSTOR link).
Battista, G. L. and G. R. Crowingshield. 1964. Absorption, direct or relevant costing? N.A.A. Bulletin (August): 11-23.
Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.
Baxendale, S. J. and B. P. Foster. 2013. Abnormal unused capacity: A crack in absorption costing's armor. Cost Management (September/October): 16-21.
Baxendale, S. J., L. H. Boyd and M. Gupta. 2006. The absorption costing/inventory management conundrum: A theory of constraints approach. Cost Management (November/December): 30-39.
Boer, G. 1984. What gross margins do not tell you. Management Accounting (October): 50-53, 91.
Brock, H. R., L. Herrington and L. G. Ramey. 2007. Cost Accounting: Principles and Applications, 7th edition. McGraw-Hill Irwin.
Carver, G. V. 1987. Condominium Development - Absorption, Absorption, Absorption. Valuation (February): 30-34.
Chandra, G. and J. B. Paperman. 1976. Direct costing vs. absorption costing: A historical review. The Accounting Historians Journal 3(1-4): 1-9. (JSTOR Link).
Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.
Chatterjee, B. K. 1983. Treatment of interest as an element of product cost. The Chartered Accountant (August): 85-91.
Cheatham, C. 1989. Reporting the effects of excess inventories. Journal of Accountancy (November): 131-140.
Collins, D. W. and W. T. Dent. 1979. The proposed elimination of full cost accounting in the extractive petroleum industry: An empirical assessment of the market consequences. Journal of Accounting and Economics (March): 3-44.
Cook, H. Jr. and L. A. Gordon. 1973. Absorption costing and fixed factors of production. The Accounting Review (January): 128-129.
Deakin, E. B. III. 1979. An analysis of differences between non-major oil firms using successful efforts and full cost methods. The Accounting Review (October): 722-734. (JSTOR link).
Demski, J. S. 1970. The decision implementation interface: Effects of alternative performance measurement models. The Accounting Review (January): 76-87. (JSTOR link).
Dickhaut, J. W. and J. C. Lere. 1983. Comparison of accounting systems and heuristics in selecting economic optima. Journal of Accounting Research (Autumn): 495-513. (JSTOR link).
Eldenburg, L. G. and S. K. Wolcott. 2010. Cost Management: Measuring, Monitoring and Motivating Performance, 2nd Edition. John Wiley and Sons.
Fekrat, M. A. 1972. The conceptual foundations of absorption costing. The Accounting Review (April): 351-355. (JSTOR link).
Fekrat, M. A. 1973. Absorption costing and fixed factors of production: A reply. The Accounting Review (January): 130-131. (JSTOR link).
Finnell, J. C., L. G. Ayer and F. B. Harris. 1967. Full costing in the oil and gas producing industry. Management Accounting (January): 47-52.
Foster, B. P. and S. J. Baxendale. 2008. The absorption vs. direct costing debate. Cost Management (July/August): 40-48.
Frye, D. J. 1971. Combined costing method: Absorption and direct. Management Accounting (January): 18-20.
Furlong, W. L. 1967. Risk income and alternative income concepts. Management Accounting (April): 25-29.
Gietzmann, M. B. and G. E. Monahan. 1996. Absorption versus direct costing: The relevance of opportunity costs in the management of congested stochastic production systems. Management Accounting Research (December): 409-429.
Gordon, L. A. and H. Cook, Jr. 1973. Absorption costing and fixed factors of production. The Accounting Review (January): 128-129. (JSTOR link).
Greer, H. C. 1966. Anyone for widgets? Journal of Accountancy (April): 41-49.
Grinnell, D. J. 1976. Product mix decisions: Direct costing vs. absorption costing. Management Accounting (August): 36-42, 53.
Grinnell, D. J. 1977. Using linear programming to compare direct and absorption costing. The Accounting Review (April): 485-491. (JSTOR link).
Gupta, M., M. Pevzner and C. Seethamraju. 2010. The implications of absorption cost accounting and production decisions for future firm performance and valuation. Contemporary Accounting Research 27(3): 889-922.
Horngren, C. T., S. M. Datar, and M. Rajan. 2011. Cost Accounting: A Managerial Emphasis, 14th edition. Prentice Hall.
Hoy, R. J. 1955. Absorption costing - A practical application. N.A.C.A. Bulletin (December): 527-535.
Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): On line publication, not numbered.
Hunter, K. G. 1974. Full-absorption cost: A managerial dilemma? Management Accounting (December): 53-57.
Ijiri, Y., R. K. Jaedicke and J. L. Livingstone. 1965. The effect of inventory costing methods on full and direct costing. Journal of Accounting Research (Spring): 63-74. (JSTOR link).
Inoue, S. 1988. A comparative study of recent development of cost management problems in U.SA., U.K., Canada, and Japan. Kagawa University Economic Review (June):
Kinney, M. R. and C. A. Raiborn. 2010. Cost Accounting: Foundations and Evolutions, 8th edition. South-Western.
Langenberg, W. 1963. Management accounting by absorption costing with direct costing information. N.A.A. Bulletin (March): 3-13.
Langholm, O. 1965. Cost structure and costing method: An empirical study. Journal of Accounting Research (Autumn): 218-227. (JSTOR link).
Lemke, B. C. 1951. Is manufacturing cost an objective concept? The Accounting Review (January): 77-79. (JSTOR link).
Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter2.htm
Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. http://maaw.info/5partsofcostsystem.htm
Martin, J. R. 1987. Integrating the Major concepts and techniques of cost and management accounting: A recommendation. Issues In Accounting Education (Spring): 72-84.
Mauriello, J. A. 1954. Convertibility of direct and conventional costing. N.A.C.A. Bulletin (March): 888-894.
McDonald, M. J. Jr. 1968. Profit-volume and net profit percentages computed on cost. Management Accounting (June): 46-50. (Profit-volume relationships adapted to absorption costing).
McGrail, G. R. and D. R. Furlong. 1973. Absorption break-even. Management Accounting (October): 31-35.
McIntyre, E. V. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: An extension. The Accounting Review (October): 839-840. (JSTOR link).
Mecimore, C. D. and M. F. Cornick. 1982. Banks should use management accounting models. Management Accounting (February): 13-18.
Morris, T. P. 1960. Design for conversion to full costs by a publishing company. N.A.A. Bulletin (February): 15-25.
Park, H. G. 1988. A graphical analysis of profit variances under absorption and direct costing. Journal of Accounting Education 6(1): 139-147.
Park, H. G. 1989. A three-dimensional graphic display of the impact of inventory changes on absorption and direct costing incomes. Journal of Accounting Education 7(2): 279-292.
Peirce, R. F. 1964. The importance of the distinction between fixed and variable costs. N.A.A. Bulletin (May): 19-26. (Absorption costing and direct costing).
Peterson, R. H. 1994. Accounting for Fixed Assets. Wiley.
Pompan, J. M. 1959. Direct and absorption costing in one system. N.A.A. Bulletin (March): 5-18.
Rice, A. Accounts Demystified: How to Understand and Use Company Accounts. Institute of Management.
Ricketts, D. E. and C. R. Purdy. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalizable approach. The Accounting Review (July): 603-607. (JSTOR link).
Schlosser, J. H. Jr. 1963. Helping management choose between direct and absorption costing. N.A.A. Bulletin (November): 47-54.
Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452. (JSTOR link).
Sopariwala, P. R. 2007. Using theoretical capacity to eliminate manipulation of absorption costing income. Cost Management (September/October): 40-47.
Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.
Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395. (JSTOR link).
Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).
Sunder, S. 1976. Properties of accounting numbers under full costing and successful-efforts costing in the petroleum industry. The Accounting Review (January): 1-18. (JSTOR link).
Takatera, S. and N. Sawabe. 2000. Time and space in income accounting. Accounting, Organizations and Society 25(8): 787-798.
Trenholm, B. and F. Arcelus. 1989. Accounting valuation methods: Structuring an unstructured problem. Accounting Horizons (September): 82-89.
Turner, M. J. and R. W. Hilton. 1989. Use of accounting product-costing systems in making production decisions. Journal of Accounting Research (Autumn): 297-312. (JSTOR link).
Williams, B. R. 1976. Measuring costs: Full absorption cost or direct cost? Management Accounting (January): 23-24, 36.
Williams, H. O. 1954. A hosiery mill compiles "direct" & "full" costs. N.A.C.A. Bulletin (October): 251-259.
Woods, R. S. 1959. Theory and practice in the capitalization of selling costs. The Accounting Review (October): 564-569. (JSTOR link).
Zambon, S. and L. Zan. 2000. Accounting relativism: The unstable relationship between income measurement and theories of the firm. Accounting, Organizations and Society 25(8): 799-822.