Accounting For...You Name It Bibliography
  
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Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.

Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.

Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.

Acker, A. W. 1949. The cost reports of a greeting card manufacturer operating under job and standard costs. N.A.C.A. Bulletin (August 15): 1403-1410.

Ackerman, A. C. 1952. Preparation of branch office manuals. N.A.C.A. Bulletin (April): 983-998.

Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

Adams, H. A. 1955. Costs for the salesman and purchasing agent. N.A.C.A. Bulletin (May): 1144-1148.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Adamson, J. Q. 1934. Cost accounting for a sulphur mine. N.A.C.A. Bulletin (August 1): 1341-1350.

Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

Adrian, J. J. 1979. Construction Accounting. Reston Publishing Co.

Advent Software Inc. 2002. Understanding Partnership Accounting (Second Edition). Advent Software Inc.

Affelder, W. M. 1922. Principles and practice of construction costkeeping - Part I. National Association of Cost Accountants Official Publications (August 15): 3-15.

Affelder, W. H. 1923. Principles and practice of construction cost keeping. Part II - Analyzing costs. National Association of Cost Accountants Official Publications (April 16): 3-12.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Agrawal, S. P. 1977. Accounting for the impact of inflation on a business enterprise. The Accounting Review (October): 789-809. (JSTOR link).

Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26. (JSTOR link).

Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.

AICPA. 2010. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA. 

AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Construction Contractors - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Health Care Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

AICPA Committee on the Entertainment Industries. 1973. Accounting for Motion Picture Films. American Institute of Certified Public Accountants. Review by J. W. Pattillo. (JSTOR link).

Ainsworth, J. 1950. Useful analysis of sales orders in apparel manufacture. N.A.C.A. Bulletin (May): 1118.

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albrecht, W. S. and C. C. Albrecht. 2003. Forensic Accounting. South-Western Publishing.

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172. 

Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A. Bulletin (October 1).

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allgood, D. M. 1933. A cost accountant reduces cost and improves quality in a hosiery mill. N.A.C.A. Bulletin (February 1): 833-852.

Altum, O. R. 1955. Production costing in a pharmaceutical company. N.A.C.A. Bulletin (January): 702-709.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Amsbaugh, J. K. 1965. Accrual calculations with mutual holdings. The Accounting Review (April): 461-462. (JSTOR link).

Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.

Ammon, A. J. 1939. Accounting for customer's property in a book manufacturing plant. N.A.C.A. Bulletin (July 1): 1367-1388.

Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.

Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Anderson, R, Jr. 1951. Trading company accounting in the south seas. N.A.C.A. Bulletin (November): 343-350.

Anderson, S. C. 1959. A case in accounting for special merchandising programs. N.A.A. Bulletin (March): 31-38. (Accounting for free goods, substitute cash allowances, price concessions, and advertising allowances).

Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116. (JSTOR link).

Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328. (JSTOR link).

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396. (JSTOR link).

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Arthur, D. 1923. Invested capital accounting. Journal of Accountancy (June): 473-474.

Arthur, J. F. S. 1936. Notes on the business and accounts of a cotton merchant. N.A.C.A. Bulletin (June 15): 1185-1209.

Arthur, W. E. 1954. Development costs in a company laboratory. N.A.C.A. Bulletin (May): 1124-1130.

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Ashdown, C. S. 1926. Some problems connected with branch accounting. N.A.C.A. Bulletin (June 1): 710-719.

Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.

Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.

Atrill, P. and E. J. McLaney. 2002. Management Accounting for Non-Specialists. Prentice Hall.

Atwater, A. M. 1950. Control of foundry scrap. N.A.C.A. Bulletin (December): 417-422.

Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Audia, P. G. and H. R. Greve. 2006. Less likely to fail: Low performance, firm size, and factory expansion in the shipbuilding industry. Management Science (January): 83-94. (JSTOR link).

Avery, H. G. 1940. Accounting for appraisals. The Accounting Review (September): 394-399. (JSTOR link).

Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363. (JSTOR link).

Avery, H. G. 1951. Accounting for joint costs. The Accounting Review (April): 232-238. (JSTOR link).

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

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Baker, C. R. 1976. Defects in full-cost accounting in the petroleum industry. Abacus 12(2): 152-158.

Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105. (JSTOR link).

Balch, C. F. 1928. The railways and cost accounting. N.A.C.A. Bulletin (September 1).

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Baldwin, W. E. 1957. Tool costing in aircraft production. N.A.A. Bulletin (October): 51-56.

Ball, R. 1980. Discussion of accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 27-37. (JSTOR link).

Ballingall, J. B. 1922. Dairy accounting. Journal of Accountancy (February): 100-106.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues In Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues In Accounting Education (Fall): 497.

Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Barnes, I. C. 1950. A paper mill accounts for its selling costs. N.A.C.A. Bulletin (July): 1393-1403.

Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A. Bulletin (February 1).

Barr, R. H. 1934. Accounting for the canning industry. N.A.C.A. Bulletin (April 1): 937-942.

Barr, R. H. 1941. The use of standard costs in the canning industry. N.A.C.A. Bulletin (July 1): 1282-1298.

Barrett, A. H. 1920. Cost accounting for brass and bronze foundries. National Association of Cost Accountants Official Publications (October): 3-21.

Barrett, C. T. 1961. Control of detail parts in airframe manufacturing. N.A.A. Bulletin (December): 75-82.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Barrett, J. G. 1953. A frontal attack on the scrap accounting problem. N.A.C.A. Bulletin (February): 791-796.

Barrett, M. E. 1971. Accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-65. (JSTOR link).

Barrett, M. E. 1971. [Discussion of accounting for intercorporate investments: A behavior field experiment]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 79-92. (JSTOR link).

Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Barrows, D. M. 1937. The vegetable oil industry and some of its peculiar accounting problems. N.A.C.A. Bulletin (December 15): 431-448.

Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.

Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.

Bartley, J. W. and L. F. Davidson. 1982. The entity concept and accounting for interest costs. Journal of Accounting & Business Research (Summer): 175-182.

Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).

Bartschi, D. P. 1956. Costing pre-cast stone. N.A.C.A. Bulletin (January): 644-647.

Battelle, D. D. 1930. Uniform cost accounting in the retail lumber business. N.A.C.A. Bulletin (November 1): 388-399.

Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.

Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accounting of interest and discount notes. Journal of Accountancy (May): 341-350.

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

Bauer, K. J. 1956. Expense center accounting for retail stores. N.A.C.A. Bulletin (March): 874-879.

Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Bayou, M. E. and A. Reinstein. 2004. Accounting for cost interactions in designing products. Advances in Management Accounting (12): 151-170.

Beale, D. M. 1934. Accounting in the paint industry. N.A.C.A. Bulletin (September 15): 73-78.

Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.

Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.

Beierle, H. 1926. Cost finding in the printing industry. The Accounting Review (March): 98-104. (JSTOR link).

Bell, J. W. 1960. Brewery inventory control with electronic data processing. N.A.A. Bulletin (October): 45-52.

Bell, L. A. 1927. Some phases of railroad accounting. N.A.C.A. Bulletin (December 1): 329-341.

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.

Bengel, R. and B. Ikawa. 1997. Where's the profit? Management Accounting (January): 40, 42-44, 46-47. (Related to the film industry and their calculation of net profit participation).

Benjamin, L. J. 1975. Doctors incorporated? Management Accounting (November): 37-39.

Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.

Bennett, C. W. 1922. Woolen mill costs. National Association of Cost Accountants Official Publications (September 15): 3-16.

Bennett, C. W. 1935. A cost plan for the women's shoe industry. N.A.C.A. Bulletin (February 15): 677-704.

Bennett, C. W. 1936. A cost plan for the knitting industry. N.A.C.A. Bulletin (October 1): 143-165.

Bennett, C. W. 1938. The Vermont Maple Furniture Company (A cost study). N.A.C.A. Bulletin (July 1): 1225-1250.

Bennett, C. W. 1940. The Alachusetts Cotton Mills. N.A.C.A. Bulletin (August 1): 1459-1499.

Bennett, C. W. and R. W. Bumstead. 1929. Problems in textile costs and management. N.A.C.A Bulletin (March 15).

Bennett, C. W. and W. P. Fiske. 1936. Hattie Hicks Sweets Company. N.A.C.A. Bulletin (May 15): 1065-1093.

Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

Beresford, D. R. 2001. Congress looks at accounting for business combinations. Accounting Horizons (March): 73-86.

Berg, K. B. 1962. Allowance for repairs. The Accounting Review (July): 488-496. (JSTOR link).

Berg, K. B. and F. J. Mueller. 1963. Accounting for investment credits. The Accounting Review (July): 554-561. (JSTOR link).

Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.

Bergstrom, K. H. 1947. Teamwork accounting and management. N.A.C.A. Bulletin (January 2): 550-559.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berman, A. H. 1923. Cigar manufacturing costs. National Association of Cost Accountants Official Publications (March 1): 3-15 .

Berman, N. D. 1961. Profit analysis practices in an oil refining company. N.A.A. Bulletin (July): 63-68.

Bernard, V. L., R. C. Merton and K. G. Palepu. 1995. Mark-to-market accounting for banks and thrifts: Lessons from the Danish experience. Journal of Accounting Research (Spring): 1-32. (JSTOR link).

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Berst, I. P. 1958. Efficient accounting for the small company. N.A.A. Bulletin (April): 37-45.

Bertrand, R. C., W. J. Cenker, R. Bloom and G. P. Weinstein. 2002. Accounting and taxation of stock option plans. Management Accounting Quarterly (Spring): 1-8.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School. Google eBook.

Bexell, J. A. 1927. Accounting at "Erehwon". The Accounting Review (June): 172-174. (JSTOR link).

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Bierce, T. 1933. Revenue accounting by machine in a large cooperative apartment. N.A.C.A Bulletin (November 1): 283-304.

Bierman, H. Jr. 1964. Recording obsolescence. Journal of Accounting Research (Autumn): 229-235. (JSTOR link).

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153. (JSTOR link).

Birnberg, J. G. 1965. The reporting of executory contracts. The Accounting Review (October): 814-820. (JSTOR link).

Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.

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

Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July):  254-262. (JSTOR link).

Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. he Accounting Review (January): 25-36. (JSTOR link).

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Blankley, J. M. 1953. A picture of motion picture making and costs. N.A.C.A. Bulletin (July): 1387-1411.

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Bliss, J. H. 1922. Cost methods in the packing industry. National Association of Cost Accountants Official Publications (April 15): 3-16.

Block, J. L. 1926. System of accounting for an iron works. The Accounting Review (September): 1-30. (JSTOR link).

Blood, R. A. 1927. Some phases of vessel accounting. N.A.C.A. Bulletin (December 1): 342-347.

Bloom, M. 2009. Accounting for goodwill. Abacus 45(3): 379-389.

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.

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Bogart, F. O. 1950. Accounting for leaseholds. The Accounting Review (October): 417-419. (JSTOR link).

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Bonner, W. W. 1952. Sales accounting by machine methods. N.A.C.A. Bulletin (March): 870-878.

Bonnevier, T. W. 1958. Serving job order cost needs in a steel processing plant. N.A.A. Bulletin (February): 65-76.

Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company. Google eBook.

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company. Google eBook.

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. Google eBook.

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

Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October):  341-353. (JSTOR link).

Borton, E. J. 1922. Production costs in the manufacture of phonograph records. National Association of Cost Accountants Official Publications (December 15): 3-13.

Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.

Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).

Boutelle, E. G. 1934. Cotton mills and the futures market. N.A.C.A. Bulletin (June 1): 1141-1162.

Bowen, W. W. 1958. Accounting for a travel promotion. N.A.A. Bulletin (January): 89-93.

Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73. (JSTOR link).

Boyle, D. M., B. W. Carpenter and D. Mahoney. 2012. Goodwill accounting: A closer examination of the matter of nonimpairments. Management Accounting Quarterly (Summer): 10-19.

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

Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.

Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347. (JSTOR link).

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October):  385-390. (JSTOR link).

Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Brandt, J. W. 1957. Control of construction cost let under contract. N.A.A. Bulletin (November): 45-52.

Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.

Braunagel, P. N. 1964. Computer accounting reports in a large credit union. N.A.A. Bulletin (May): 9-14.

Brearton, E. T. 1962. Contribution margin reporting for multi-unit bakery. N.A.A. Bulletin (July): 77-86.

Breckenridge, L. 1946. Cost accounting for contract drilling. N.A.C.A. Bulletin (December 1): 438-451.

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

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53. (Discussion of how to choose the right depreciation method).

Brincklow, R. 1961. Labor reports - The citrus industry. N.A.A. Bulletin (June): 23-24.

Broadhead, N. H. 1926. Brush manufacturing costs. N.A.C.A. Bulletin (January 15): 365-376.

Brock, H. 1958. A look at accounting principles used by oil and gas producers. The Accounting Review (January): 66-71. (JSTOR link).

Brock, H. 1959. Accounting for self-insurance against fire loss - Theory v. practice. The Accounting Review (April): 257-261. (JSTOR link).

Brockmiller, R. F. 1940. Material control for a chain of confectionery stores. N.A.C.A. Bulletin (June 15): 1305-1314.

Brook, C. H. 1924. Branch accounting. Journal of Accountancy (January): 28-34.

Brooke, W. 1951. Production control in a small foundry. N.A.C.A. Bulletin (April): 956-960.

Broom, H. N. 1948. A method of accounting for inter-departmental profits. The Accounting Review (October):  417-420. (JSTOR link).

Brown, F. P. 1921. Cost accounting for fruit and vegetable canners'. National Association of Cost Accountants Official Publications (June): 3-15.

Brown, T. E. 1932. Accounting in a carpet factory. N.A.C.A. Bulletin (March 1): 875-881.

Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.

Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Brueningsen, A. F. 1975. Kodak's financial information and reporting system. Management Accounting (September): 21-24.

Brundage, P. F. 1921. Distinctive features of cotton goods accounts. Journal of Accountancy (April): 266-274.

Bryant, K. Jr. 1979. How a rental apartment was converted to a condominium. Management Accounting (July): 52-57.

Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.

Buckenmyer, A. J. 1938. Accounting for heavy machine construction. N.A.C.A. Bulletin (June 1): 1119-1140.

Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82. (JSTOR link).

Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.

Budge, B. P. and J. L. Jones. 1977. A management accounting system for contract loggers. Management Accounting (October): 34-36.

Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.

Bugbee, G. P. 1932. Hospital cost accounting. N.A.C.A. Bulletin (February 15): 789-804.

Bullington, J. A. 1931. Cost accounting for coal mines. N.A.C.A. Bulletin (November 1): 293-302.

Bullock, J. H. 1979. Maintenance planning and control. Management Accounting (April): 53-54.

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Bumgarner, J. C. 1952. Exchange agreements for petroleum products. N.A.C.A. Bulletin (December): 526-534. (Think you know what gasoline you are buying, perhaps not).

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812. (JSTOR link).

Burkete, G. D., M. P. Riordan and D. A. Riordan. 1991. Branch accounting: Evidence from the accounting records of The North American Moravians. The Accounting Historians Journal 18(1): 21-33. (JSTOR link).

Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.

Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.

Burton, E. J. and S. M. Bragg. 2000. Accounting and Finance for Your Small Business. Wiley.

Busco, C., A. Riccaboni and R. W. Scapens. 2006. Trust accounting and accounting for trust. Management Accounting Research (March): 11-41.

Bush, W. A. 1938. Pickle costs. N.A.C.A. Bulletin (November 1): 277-289.

Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481. (JSTOR link).

Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Canfield, W. P. 1954. Development of standard costs for heat treating. N.A.C.A. Bulletin (January): 634-642.

Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Carnes, K. and S. Hedin. 2005. Accounting for lean manufacturing: Another missed opportunity? Management Accounting Quarterly (Fall): 28-35.

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Carr, W. P. 1962. Cost control of an integrated multi-plant paper company. N.A.A. Bulletin (June): 77-83.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carroll, W. J. 1937. Accounting for and the control of scrap. N.A.C.A. Bulletin (May 1): 977-983.

Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.

Carruthers, J. 1946. Cost accounting in the laundry industry. N.A.C.A. Bulletin (March 1): 588-597.

Carson, A. J. 1925. Cost accounting in the lumber industry. National Association of Cost Accountants Official Publications (July 15): 3-24.

Carthage, P. I. 1920. Retail Organization and Accounting Control. D. Appleton and Company. Google eBook.

Casal, J. 1969. Barter accounting in the Puerto Rican sugar industry. Management Accounting (August): 48-50.

Cascone, S. S. Jr. 1961. Punched card invoicing for wholesale bakery. N.A.A. Bulletin (June): 91-93.

Case, G. R. 1951. Standards and control reports in paper manufacturer. N.A.C.A. Bulletin (July): 1299-1312.

Cassady, R. Jr. 1935. Accounting for customer purchases as a sales promotional device. The Accounting Review (March): 64-68. (JSTOR link).

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Caston, G. S. H. and R. V. Winquist. 1929. Motor bus and shipping accounting. N.A.C.A Bulletin (May 15).

Cavanagh, H. L. 1918. Mail order accounting. Journal of Accountancy (December): 436-440.

Cerf, A. R. 1975. Accounting for retail land sales. The Accounting Review (July): 451-465. (JSTOR link).

Cerf, D. C. and F. J. Elmy. 1998. Accounting for derivatives: The case of a currency rate swap used to hedge foreign exchange rate exposure. Issues In Accounting Education (November): 931-955.

Chambers, R. J. 1967. Price variation accounting - An improved representation. Journal of Accounting Research (Autumn): 215-220. (JSTOR link).

Chambers, R. J. 1983. Accounting for foreign business. Abacus 19(1): 14-28.

Chambers, R. K. 1937. Expense control for automobile fleets. N.A.C.A. Bulletin (May 15): 1007-1027.

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

Chaney, P. K. and D. C. Jeter. 1989. Accounting for deferred income taxes: Simplicity? Usefulness? Accounting Horizons (June): 6-13.

Charles, L., J. Gaa and G. Maxfield.1945. Accounting aspects of contract settlement. The Accounting Review (January):  44-58. (JSTOR link).

Charlton, C. 1933. Costs and commercial art. N.A.C.A. Bulletin (November 15): 336-339.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chase, S. F. 1976. Is hospital accounting different? Management Accounting (March): 39-40.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.

Cherry, R. W. 1952. Beneficial costing for milk products. N.A.C.A. Bulletin (September): 50-57.

Child, J. 1973. Parkinson's progress: Accounting for the number of specialists in organizations. Administrative Science Quarterly 18(3): 328-348. (JSTOR link).

Chricop, J., P. V. Kiosee and K. Peasnell. 2012. Should repurchase transactions be accounted for as sales or loans? Accounting Horizons (December): 657-679.

Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Church, H. B. 1939. Control and use of costs in motor truck operations. N.A.C.A. Bulletin (April 15): 1041-1058.

Churchill, N. C. and J. K. Shank. 1975. Accounting for affirmative action programs: A stochastic flow approach. The Accounting Review (October): 643-656. (JSTOR link).

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.

Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37. (JSTOR link).

Clements, D. R. 1950. Daily reports to help the first-line supervisor control costs in a steel rolling mill. N.A.C.A. Bulletin (February): 699-714.

Clubb, C., Editor. 2006. The Blackwell Encyclopedia of Management, Accounting, Volume 1, 2nd edition. Wiley-Blackwell.

Cobb, R. W. 1925. Cost for oil producers. National Association of Cost Accountants Official Publications (June 15): 3-13.

Coes, H. V. 1932. Appraisals and property accounting. N.A.C.A. Bulletin (May 1): 1168-1175.

Cohen, D. 1922. Accounting for contracts. Journal of Accountancy (April): 310.

Cohen, J. M. 1973. Accounting for modular housing manufacturers. Management Accounting (September): 11-14.

Cole, M. 1949. Practical expense analysis to serve the needs of hospital management. N.A.C.A. Bulletin (December): 477-484.

Coleman, E. J. 1922. Cost accounting in the canning industry. National Association of Cost Accountants Official Publications (June 1): 3-19.

Colley, F. G. 1925. Accounting for the Petroleum Industry. Journal of Accountancy (July): 74.

Colley, J. R. and A. G. Volkan. 1988. Accounting for goodwill. Accounting Horizons (March): 35-41.

Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.

Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.

Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.

Comiskey, E. E. and F. A. Mlynarczyk. 1968. Recognition of income by finance companies. The Accounting Review (April): 248-256. (JSTOR link).

Committee on Accounting for Human Resources: Report. 1974. The Accounting Review (Supplement): 115-124. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Accounting for Social Performance: Report. 1976. The Accounting Review (Supplement): 38-39, 41-69. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Connell, J. C. 1932. Production costs in leather goods plant. N.A.C.A. Bulletin (November 15): 439-447.

Connolly, H. 1951. Research accounting in an oil company. N.A.C.A. Bulletin (November): 313-323.

Cook, F. L. 1962. Developing inter-unit accounting when we built our second plant. N.A.A. Bulletin (August): 85-92.

Cooper, J. J. 1958. Paper company meets inventory challenge with better product cost. N.A.A. Bulletin (April): 47-53.

Cooper, R. S. 1945. Accounting for the dairy products industry. The Accounting Review (October):  431-440. (JSTOR link).

Cormack, G. P. 1938. Cost estimating for a trucking company. N.A.C.A. Bulletin (November 15): 315-332.

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Cote, R. 2001. Accounting for Hospitality Managers. Educational Institute of the American Hotel Motel Association.

Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.

Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

Cox, K. W. and G. F. Draper. 1949. Organization and accounting control of an employees' credit union. N.A.C.A. Bulletin (November): 299-312.

Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company.

Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875. (JSTOR link).

Crawford, F. L. 1924. Cost accounting in the domestic beet sugar industry. National Association of Cost Accountants Official Publications (November 1): 3-13.

Crawford, L. U. 1925. Building and loan associations. Journal of Accountancy (July): 15-22.

Cullen, J. F. 1932. An approach to the problem of cost finding in the marketing of rubber footware. N.A.C.A. Bulletin (March 15): 929-943.

Cumming, J. and T. Y. Mallie. 1999. Accounting for divestitures: A comparison of sell-offs, spin-offs, and split-ups. Issues In Accounting Education (February): 75-97.

Cummings, B. K., N. G. Apostolou and W. G. Mister. 1987. Accounting for interest rate swaps: An emerging issue. Accounting Horizons (June): 19-24.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

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

Currie, J. D. 1924. Cost accounting for logging operations. Journal of Accountancy (April): 312-313.

Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122. (JSTOR link).

Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.

Custer, C. R. C. 1933. Accounting features of inventory control in a truck factory. N.A.C.A. Bulletin (May 15): 1319-1344.

Danford, F. 1933. Some modern developments in accounting for manufacturing enterprises. The Accounting Review (June): 119-121. (JSTOR link).

Daniel, W. S. 1959. Church finance and accounting - Their relationship to church "management". N.A.A. Bulletin (August): 19-28.

Daniels, B., et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.

Darrow, G. W. 1932. Branch accounting methods. N.A.C.A. Bulletin (July 15): 1501-1512.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Davidson, H. J. and R. M. Trueblood. 1961. Accounting for decision-making. The Accounting Review (October): 577-582. (JSTOR link).

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

Davis, J. L. 1968. Accounting for electrolytic refining of copper. Management Accounting (October): 49-52.

Davis, R. H. 1971. Production costing in open pit mining. Management Accounting (January): 39-41.

Davis, T. J. 1951. Phonograph records are made on schedule. N.A.C.A. Bulletin (February): 710-716.

Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.

Deakin, E. B. 1989. Accounting for contingencies: The Pennzoll-Texaco case. Accounting Horizons (March): 21-28.

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).

Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242. (JSTOR link).

DeBanto, C. S. 1954. Construction accounting - Completed contract basis. N.A.C.A. Bulletin (April): 1035-1037.

DeBerg, C. L., H. F. Mittelstaedt and P. R. Regier. 1987. Employers' accounting for pensions: A theoretical approach to financial accounting standards no. 87. Journal of Accounting Education 5(2): 227-242.

DeBoskey, D. G. and K. M. Lightner. 2011. Accounting for stock options: A comparative simulation for straight-line and graded vesting attributions methods. The CPA Journal (August): 50-53.

Dechow, P. M., A. P. Hutton and R. G. Sloan. 1996. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 1-20. (JSTOR link).

Dee, W. R. 1959. Put method and speed into your accounting and closing. N.A.A. Bulletin (February): 57-70. (Accounting at a lumber company).

Deere & Company Staff. 2000. Farm and Ranch Business Management (Farm Business Management (Textbooks)). Deere Company. 

Defeo, V. J., V. G. Frucot and R. E. LaSalle. 1998. Analogical reasoning and the case of accounting for cashback programs in the casino industry. Journal of Accounting Education 16(2): 335-355.

Dehne, C. A. 1983. Needed: A single accounting method for oil and gas producers. Management Accounting (December): 52-58.

DeLisle, J. E. 1951. Accounting for repair and maintenance work. N.A.C.A. Bulletin (November): 363-370.

Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.

Demme, R. D. 1953. Pioneering in natural gas production costs. N.A.C.A. Bulletin (August): 1659-1663.

Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (JSTOR link). (Part of a forum on accounting for defense contracts).

Denit, J. D. 1934. Budgeting and accounting for the Federal Government. N.A.C.A. Bulletin (February 15): 723-744.

Denton, E. V. 1939. Sales and statistical analysis for a metal manufacturer. N.A.C.A. Bulletin (December 15): 491-499.

Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.

Detweiler, F. O. 1950. Cost control for effective control of operations in the manufacturer of aircraft. N.A.C.A. Bulletin (January): 601-612.

Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.

Dicke, H. W. 1969. Management accounting for research and development projects. Management Accounting (May): 40-43.

Dickerson, T. M. 1936. Municipal accounting. N.A.C.A. Bulletin (February 15): 609-624.

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Dietrich, M. 2001. Accounting for the economics of the firm. Management Accounting Research (March): 3-20.

Dillon, R. D. and S. Nathan. 1997. Accounting for lifetime memberships: The case of Travel Time Partners, Inc. Journal of Accounting Education 15(4): 577-590.

Dittmer, P. R. 2002. Principles of Food, Beverage, and Labor Cost Controls. Wiley.

Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

Dixon, J. W. 1934. Standard costs and flexible budgets in the brewing industry. N.A.C.A. Bulletin (January 1): 593-619.

Doblin, E. M. 1943. Accounting problems of cartels. The Accounting Review (July): 249-256. (JSTOR link).

Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.

Doll, W. 1938. Outline of cost procedure in paint manufacturer. N.A.C.A. Bulletin (June 15): 1161-1172.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Dolliver, E. P. 1938. Production and cost control in the manufacture of cutlery. N.A.C.A. Bulletin (September 15): 93-109.

Donaldson, W. R. 1923. Cost accounting in the production of motion pictures. National Association of Cost Accountants Official Publications (December 1): 3-22 .

Dorian, D. G. 1974. Management accounting in a developing country. Management Accounting (May): 15-18, 24.

Downs, H. A. 1953. A workable system for office supplies. N.A.C.A. Bulletin (May): 1194-1200.

Doyle, L. A. 1947. Cost problems for West Coast Aluminum. N.A.C.A. Bulletin (October 1): 145-162.

Doyle, M. D. 1956. Standard costing in a ceramic plant. N.A.C.A. Bulletin (June): 1248-1254.

Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.

Drebin, A. R. 1962. Accounting for life insurance as an investment. The Accounting Review (April): 279-282. (JSTOR link).

Drebin, A. R. 1966. Accounting for proprietary research. The Accounting Review (July): 413-425. (JSTOR link).

Driver, R. E. 1931. Telephone accounting. N.A.C.A. Bulletin (December 15): 521-541.

Droms, W. G. 2003. Finance And Accounting For Nonfinancial Managers: All The Basics You Need to Know. Perseus Publishing.

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.

Du Brul, E. F. 1924. Importance of the cost of idleness in equipment industries. National Association of Cost Accountants Official Publications (August 1): 3-14.

Dudick, T. S. 1953. Wire drawing - Costing and cost control. N.A.C.A. Bulletin (July): 1429-1437.

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. Accounting for research and development costs: The impact on research and development expenditures. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 1-26. (JSTOR link).

Dukes, R. E., T. R. Dyckman and J. A. Elliott. 1980. [Discussion of the economic effects of involuntary uniformity in the financial reporting of R&D expenditures and accounting for research and development costs: The impact on research and development expenditures]: A reply. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 91-95. (JSTOR link).

Dumdei, N. J. 1958. Giving the flexible budget complete coverage for control in a paper company. N.A.A. Bulletin (February): 17-28.

Dunbar, T. A. 1932. Property records for motor buses. N.A.C.A. Bulletin (November 15): 447-457.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (April): 442-449.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (July): 166-173.

Duncan, J. C. 1908. Property accounting for fire losses. Journal of Accountancy (December): 122-132.

Dunkerley, R. 1926. Engineering costing and works accountancy - Its objects and necessity. N.A.C.A. Bulletin (March 15): 513-521.

Dunn, C. L. 1956. Accounting policies of oil companies. N.A.C.A. Bulletin (August): 1481-1492.

Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.

Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.

Dunn, M. E. 1955. A cost system for an oil producer. N.A.C.A. Bulletin (July): 1493-1500.

Dunn, R. 2002. Haimann's Healthcare Management, Seventh Edition. Health Administration Press.

Dunnion, T. J. 1938. Accounting for air transportation. N.A.C.A. Bulletin (August 1): 1352-1365.

Durand, F. L. 1955. Costing for contracting stevedores. N.A.C.A. Bulletin (September): 63-70.

Durand, F. L. 1956. Costing for oil well construction. N.A.C.A. Bulletin (August): 1470-1480.

Durik, E. J. 1971. Cost accounting and control for mining companies. Management Accounting (August): 37-40.

Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.

Dyckman, T. R. and A. J. Smith. 1979. Financial accounting and reporting by oil and gas producing companies: A study of information effects. Journal of Accounting and Economics (March): 45-75.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Dyson, C. L. 1933. Coordination of capacity and flow of work in the maintenance department of and automobile sales agency. N.A.C.A. Bulletin (May 15): 1345-1356.

Early, E. 1930. Accounting for waste in industry. N.A.C.A. Bulletin (March 15): 903-922.

Ebert, G. M. 1938. Cost accounting for airplane production. N.A.C.A. Bulletin (August 1): 1333-1351.

Ebisike, O. A. 2010. Real Estate Accounting Made Easy, 2nd edition. Wiley.

Edes, O. K. 1938. A standard cost system for a stationery manufacturing concern. N.A.C.A. Bulletin (May 1): 1005-1029.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.

Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.

Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

Ehrenfeldt, P. 1923. Cost accounting for self laying track tractors. National Association of Cost Accountants Official Publications (June 1): 3-8.

Einstein, S. 1930. Retail store cost methods. N.A.C.A. Bulletin (August 15): 1599-1609.

Eiseman, C. W. 1934. Cost control in the R. K. O. Radio Studio. N.A.C.A. Bulletin (August 1): 1351-1361.

Elfrink, J. and M. Ellison. 2009. Accounting for emission allowances: An issue in need of standards. The CPA Journal (February): 30-33.

El-Gazzar, S., S. Lilien and V. Pastena. 1986. Accounting for leases by lessees. Journal of Accounting and Economics (October): 217-237.

Elliott, F. 1921. Cost accounting in the laundry industry. National Association of Cost Accountants Official Publications (October): 3-21.

Ellis, G. D. 1938. Accounting for construction projects. N.A.C.A. Bulletin (March 1): 741-755.

Ellis, J. C. 1952. Fair - Rain or shine. N.A.C.A. Bulletin (November): 376-384. (Accounting at the Heart of Illinois nine county fair).

Ellwood, S. 2008. Accounting for public hospitals: A case study of modified GAAP. Abacus 44(4): 399-422.

Elmore, R. C. 1987. The influence of tax legislation on financial accounting: A study of the timber industry, 1905-1925. The Accounting Historians Journal 14(2): 41-57. (JSTOR link).

Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.

Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.

Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415. (JSTOR link).

Emerson, R. A. 1962. Budgeting for profit in the piston ring industry. N.A.A. Bulletin (November): 45-51.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.

Enis, C. R. and E. A. Morash. 1985. Accounting for public policy actions: The case of motor carrier deregulation. Abacus 21(1): 63-83.

Epstein, B. J. 2009. Two threats to sound accounting by banks and thrifts. The CPA Journal (September): 20-24.

Epstein, D. 1956. Predetermining workload for cost control in aircraft modification and repair. N.A.C.A. Bulletin (November): 425-432.

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Erceg, M., J. W. Hill and M. B. Metzger. 1993. Abuses in coupon accounting. Management Accounting (January): 47-51.

Erickson, V. E. 1967. Mortgage loan accounting. Management Accounting (February): 36-40.

Erne, L. C. 1950. Test runs supply basis for standard costs in a bakery operation. N.A.C.A. Bulletin (August): 1487-1500.

Eshbach, A. R. 1960. Cost reporting for mobile equipment in the mining industry. N.A.A. Bulletin (September): 75-82. 

Eskew, R. K. 1975. An examination of the association between accounting and share price data in the extractive petroleum industry. The Accounting Review (April): 316-324. (JSTOR link).

Esling, P. J. 1948. Bases of cost distribution in a malleable and gray iron foundry. N.A.C.A. Bulletin (March 15): 853-858.

Evans, T. L. 1949. Job order cost accounting procedures for a tag manufacturer. N.A.C.A. Bulletin (August 15): 1411-1423.

Evans, T. L. 2000. Gilbert Law Summaries: Accounting & Finance for Lawyers. Harcourt Legal & Professional Publications.

Evers, W. F. 1922. Cost methods in a hoisery mill. National Association of Cost Accountants Official Publications (September 1): 3-8.

Eversole, H. B. 1950. Approaches to some of the accounting problems in the field of atomic energy development. N.A.C.A. Bulletin (January): 613-622.

Ewer, S. R. and J. R. Williams. 2010. Accounting for municipal bankruptcies. The CPA Journal (December): 34-36.

Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.

Ezzamel, M. and H. Willmott. 1998. Accounting for teamwork: A critical study of group-based systems of organizational control. Administrative Science Quarterly 43(2): 358-396. (JSTOR link).

Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364. (JSTOR link).

Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.

Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.

Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.

Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.

Felton, S. and H. Mann. 1990. Accounting for a brewery at Louisbourg. Contemporary Accounting Research 7(1): 261-277.

Fenton, J. R. 1937. Multiple store inventory control as applied by a liquor store system. N.A.C.A. Bulletin (February 1): 645-655.

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

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Fetters, M. L. and S. D. Grossman. 1974. Accounting for the receivable in a lease transaction: A dilemma. The Accounting Review (October): 851-852. (JSTOR link).

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

Field, E. G. 1947. LIFO basis of valuation as applied to cotton mill inventories. N.A.C.A. Bulletin (December 1): 399-411.

Field, L. W. 1934. Standards for development and experimental expenditures. N.A.C.A. Bulletin (February 1): 711-717.

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Figler, H. R. 1975. Accounting for human assets. Management Accounting (November): 23-26.

Finkler, S. A. and D. M. Ward. 1999. Essentials of Cost Accounting for Health Care Organizations (2nd Edition). Aspen Publishers.

Finkler, S. A., D. M. Ward and J. J. Baker. 2007. Essentials of Cost Accounting for Health Care Organizations, 3rd edition. Jones & Bartlett Learning.

Finlay, W. B. 1914. The income tax law and farm accounting methods. Journal of Accountancy (July): 47-51.

Finnell, J. C. 1972. Accounting for country clubs: A different view. Management Accounting (July): 16-20.

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.

Finney, H. A. 1921. Agency sales. Journal of Accountancy (May): 385-387.

Finney, J. E. 1974. Costing in a data processing department. Management Accounting (October): 29-35.

Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

Fisher, E. B. 1961. Accounting for payables - A tabulating procedure. N.A.A. Bulletin (September): 83-89.

Fisher, W. H. 1933. Accounting for boroughs and villages. N.A.C.A. Bulletin (May 1): 1291-1314.

Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A. Bulletin (November 15): 355-370.

Fiske, W. P. 1932. Material and equipment control in construction companies. N.A.C.A. Bulletin (July 1): 1443-1457.

Fiske, W. P. 1935. Practice in accounting for returnable containers. N.A.C.A. Bulletin (October 1): 127-147.

Fitts, W. C. 1935. Developing costs at a brush factory. N.A.C.A. Bulletin (January 1): 497-510.

Fleck, L. H. 1926. The incidence of abandonment losses. The Accounting Review (June): 48-59. (JSTOR link).

Fleming, D. M. and G. E. Whittenburg. 2007. Accounting for uncertainty. Journal of Accountancy (October): 68-71.

Fletcher, F. R. and L. A. Baron. 1929. A manual for budget preparation and budgeting as applied to automobile manufacturing. N.A.C.A Bulletin (November 1).

Flick, L. G. 1935. Accounting for municipal relief expenditures. N.A.C.A. Bulletin (April 1): 864-885.

Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.

Fontius, C. H. 1955. A cost system for a motor parts rebuilder. N.A.C.A. Bulletin (May): 1168-1177.

Forbes, J. D. 1965. Control of construction costs. N.A.A. Bulletin (June): 44-50.

Forbes, J. F. 1916. Brewery accounts. Journal of Accountancy (April): 318-319.

Ford, P. 1956. Drilling and development costs of oil wells. N.A.C.A. Bulletin (August): 1493-1503.

Forman, H. M. 1932. Accounting for the cost of your playtime equipment. N.A.C.A. Bulletin (January 1): 597-608.

Fornaro, J. M., C. D. Lange and R. J. Buttermitch. 2012. Accounting for troubled debt restructurings by debtors: Deleveraging during turbulent times. The CPA Journal (February): 17-25.

Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.

Fornaro, J. M., R. J. Buttermilch and J. Biondo. 2008. Accounting for nonmonetary exchanges. The CPA Journal (February): 38-41.

Forsyth, T. B. and M. T. Dugan. 2006. Inconsistencies in U.S. GAAP: Accounting for executory contracts. Issues In Accounting Education (August): 291-295.

Foster, G. 1975. Accounting earnings and stock prices of insurance companies. The Accounting Review (October): 686-698. (JSTOR link).

Foster, G. J. 1969. Mining inventories in a current price accounting system. Abacus 5(2): 99-118.

Foster, T. W. III and E. A. Scribner. 1998. Accounting for stock dividends and stock splits: Corrections to textbook coverage. Issues In Accounting Education (February): 1-13.

Fox, H. W. 1960. Advertising efficacy - An analytical study. N.A.A. Bulletin (February): 53-59.

Fox, H. W. 1960. An accounting report for sales administration. N.A.A. Bulletin (July): 51-60.

Fox, J. L. 1949. Cost analysis budget to evaluate operating alternatives for oil refiners. N.A.C.A. Bulletin (December): 403-414.

Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910. (JSTOR link).

Frank, T. B. 1928. Depreciation accounting in the machine tool industry. N.A.C.A. Bulletin (August 15).

Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.

Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.

Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171. (JSTOR link).

Frye, T. D. 1932. Accounting and office procedure of the Pennsylvania Department of Highways. N.A.C.A. Bulletin (June 15): 1397-1406.

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285. (JSTOR link).

Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.

Funnell, W. 2001. Accounting for justice: Entitlement, want and the Irish famine of 1845-7. The Accounting Historians Journal 28(2): 187-206. (JSTOR link).

Gaertner, J. F. 1979. Proposed alternatives for accounting for business combinations: A behavioural study. Abacus 15(1): 35-47.

Gallagher, J. 1954. Costing and managing the tabulating installation. N.A.C.A. Bulletin (August): 1622-1629.

Gallantier, A. J. 1955. Project costing in a research laboratory. N.A.C.A. Bulletin (September): 30-37.

Gallantier, A. J. 1967. Accounting reports on research and development. Management Accounting (November): 8-20.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (August): 272-286.

Galloway, L. 1907. Dock capital, expenditure, receipts and management. Journal of Accountancy (November): 13-22.

Gambling, T. 1987. Accounting for rituals. Accounting, Organizations and Society 12(4): 319-329.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.

Gardiner, R. W. 1921. Coal production costs. National Association of Cost Accountants Official Publications (July): 3-16.

Gardner, M. D. 1950. Grade costs in wood flour manufacturing. N.A.C.A. Bulletin (November): 309-316.

Gardner, M. J. and L. E. Lammers. 1988. Cost accounting in large banks. Management Accounting (April): 34-39.

Garties, C. and A. E. Oxenreiter. 1929. Retail accounting. N.A.C.A. Bulletin (May 1). 

Gastafson, D. E. 1951. Process and standard costs for ceramics. N.A.C.A. Bulletin (July): 1365-1370.

Gayle, W. T. 1951. Controlling costs in the publishing industry. N.A.C.A. Bulletin (September): 66-78.

Geiger, H. D. 1960. An introduction to pipe line accounting. N.A.A. Bulletin (August): 53-65.

Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.

Geijsbeek, J. B. 1915. Cost accounting for institutions. Journal of Accountancy (February): 159-160.

Gerber, J. W. 1960. Cost control in a large feed company. N.A.A. Bulletin (February): 61-68.

Gessner, E. J. 1931. Consolidation accounting. N.A.C.A. Bulletin (April 15): 1281-1293.

Gessner, E. J. 1932. Accounting for contractors' equipment sales and rentals. N.A.C.A. Bulletin (July 1): 1433-1443.

Geurts, M. D. and T. A. Buchman. 1981. Accounting for 'shocks' in forecasts. Management Accounting (April): 21-26, 39.

Gibson, R. W. and J. R. Francis. 1975. Accounting for goodwill - A study in permissiveness. Abacus 11(2): 167-171.

Gidney, H. A. 1929. Methods of oil accounting. N.A.C.A. Bulletin (June 15).

Gilbertson, O. 1932. Cost accounting for motion picture production. N.A.C.A. Bulletin (October 15): 233-242.

Gilliam, W. M. 1915. Equipment cost of contracts. Journal of Accountancy (October): 313-315.

Gjesdal, F. 1981. Accounting for stewardship. Journal of Accounting Research (Spring): 208-231. (JSTOR link).

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Gleason, C. W. 1928. Branch house accounting. N.A.C.A. Bulletin (September 15).

Glynn, J. F. 1971. Computer program: A profitable by-product. Management Accounting (May): 41-42.

Glynn, R. I. 1932. Physical check of shoe factory inventory. N.A.C.A. Bulletin (November 1): 361-375.

Goble, N. W., M. Riley and P. A. Smith. 2010. Accounting for acquired in-process R&D under 141(R). The CPA Journal (July): 24-29.

Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.

Gonedes, N. J. 1968. On livestock cost accounting: A general proposal. Management Accounting (November): 47-51.

Gonedes, N. J. 1970. Accounting for managerial control: An application of chance-constrained programming. Journal of Accounting Research (Spring): 1-20. (JSTOR link).

Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.

Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.

Gordon, T. P. and M. S. Niles. 2005. Lucent loses its luster: Accounting for investments turned bad. Issues In Accounting Education (May): 183-193.

Gore, R. and D. M. Scott. 1998. Toward a more informative measure of operating performance in the REIT industry: Net income vs. funds from operations. Accounting Horizons (December): 323-339. (REIT refers to real estate investment trusts).

Gorman, J. F. and J. M. Hargadon. 2000. Mutual fund accounting. Strategic Finance (April): 48-53.

Gottlieb, S., R. Meulmeester and M. Bohlin. 2009. Financial reporting for real estate. Journal of Accountancy (January): 50-55.

Gould, C. W. 1926. Cost accounting for paper mills. N.A.C.A. Bulletin (September 15): 44-63.

Gould, J. H. 1949. A streamlined cost system for daily products manufacturers. N.A.C.A. Bulletin (November): 321-327.

Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A. Bulletin (November 15): 261-277.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Grady, P. 1950. Accounting for fixed assets and their amortization. The Accounting Review (January): 3-19. (JSTOR link).

Grady, W. F. 1951. Estimated standard costs in a plastics company. N.A.C.A. Bulletin (July): 1359-1364.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Grant, F. A. 1950. A system for handling customers' orders and exchange requests in a mail order business. N.A.C.A. Bulletin (February): 767-773.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Grawoig, D. E. 1965. Decision accounting. The Accounting Review (January): 220-222. (JSTOR link).

Gray, D. 1982. Improving hospital accounting and reporting. Management Accounting (July): 49-53.

Green, D. Jr. and G. H. Sorter. 1959. Accounting for obsolescence - A proposal. The Accounting Review (July): 433-441. (JSTOR link).

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

Greeley, H. D. 1910. "Solicitors Accounts". Journal of Accountancy (August): 303-304.

Green, E. L. 1932. Production control methods in use as the Andrews Division of the Washburn Company. N.A.C.A. Bulletin (December 15): 628-640.

Green, P. M. 1945. Accounting in the stabilization program. The Accounting Review (April): 148-156. (JSTOR link).

Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 9­11.

Greendlinger, L. 1908. Bakers' accounts. Journal of Accountancy (September): 360.

Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.

Greendlinger, L. 1908. Partnerships: Part I. Journal of Accountancy (September): 301-316.

Greendlinger, L. 1908. Partnerships. Part II. Journal of Accountancy (October): 400-414.

Greendlinger, L. 1908. The adjustment of partnership accounts: I. Journal of Accountancy (May): 26-44.

Greendlinger, L. 1908. The adjustment of partnership accounts: Part II. Journal of Accountancy (June): 93-113.

Greenfeld, H. G. 1920. Accounts of instalment furniture dealers. Journal of Accountancy (August): 125-134.

Greenwald, W. I. 1952. Amortization schedules for motion pictures. The Accounting Review (July): 339-343. (JSTOR link).

Grim, R. W. 1951. Work of a manuals and procedures section. N.A.C.A. Bulletin (March): 818-821.

Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Grover, A. E. 1928. Foundry costs. N.A.C.A. Bulletin (August 1).

Grundmann, O. A. 1907. Brewery accounting. Journal of Accountancy (February): 285-293.

Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).

Gujarathi, M. R. 1991. Bridging the gap in GAAP: A case study of accounting for frequent flyer plans. Accounting Horizons (September): 57-68.

Gujarathi, M. R. and S. F. Biggs. 1988. Accounting for purchase commitments: Some issues and recommendations. Accounting Horizons (September): 75-82.

Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298. (JSTOR link).

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Haenisch, F. A. 1921. Some cost problems in the Hawaiian sugar industry. National Association of Cost Accountants Official Publications (November): 3-16.

Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.

Hale, C. E. 1961. Effective reporting of research and development costs. N.A.A. Bulletin (June): 63-68.

Hall, J. O. and C. R. Aldridge. 2007. Changes in accounting for changes. Journal of Accountancy (February): 45-50.

Hall, L. H. 1957. Experience with experience curves for aircraft design changes. N.A.A. Bulletin (December): 59-66.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Halligan, C. W. 1937. Accounting for the manufacture of mechanical rubber products. N.A.C.A. Bulletin (October 15): 197-216.

Hamilton, B. P. Jr. 1958. Divisional profit controls - experience of an oil company. N.A.A. Bulletin (October): 31-41.

Hamilton, F. A. 1920. Accounting for the handling of scrap metals. Journal of Accountancy (November): 354-360.

Hamilton, W. D. 1951. A contractor's equipment records. N.A.C.A. Bulletin (May): 1071-1078.

Hammons, R. L. 1957. Accounting for a wholesale grocery. N.A.A. Bulletin (August): 1565-1573.

Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.

Hanke, J., M. Craze and A. B. Cameron. 1991. A financial institution's dilemma: Repossessed property. Management Accounting (May): 44-49.

Hanks, G. F. and P. L. Murphy. 1984. A look at accounting for small manufacturers. Management Accounting (April): 40-44.

Hanley, E. J. 1941. An application of standard costs in the steel industry. N.A.C.A. Bulletin (July 1): 1269-1281.

Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.

Harman, H. M. 1961. Simplified in-process inventory costing. N.A.A. Bulletin (June): 83-86.

Harold, G. M. 1953. Advertising expense accounting and control. N.A.C.A. Bulletin (August): 1588-1598.

Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.

Harper, G. G. 1961. Accounting for fixed assets - A case study. N.A.A. Bulletin (March): 47-52.

Harrison, N. T. 1948. Budgetary control of production and costs in the machine tool industry. N.A.C.A. Bulletin (April 1): 939-948.

Harrison, W. 1950. Company cafeteria losses will yield to treatment. N.A.C.A. Bulletin (April): 977-978.

Harrison, W. 1950. Watchdog techniques for trucking costs. N.A.C.A. Bulletin (December): 410-416.

Harrold, P. L. 1939. Outline of factory cost procedure in plate glass manufacturer. N.A.C.A. Bulletin (October 1): 159-182.

Hart, E. W. 1947. Depreciation accounting. N.A.C.A. Bulletin (January 2): 540-549.

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272. (JSTOR link).

Hartness, J. L. 1950. A routine for emergency maintenance. N.A.C.A. Bulletin (January): 599-600.

Harvard Business Review. 1925. Case studies in business: The coal industry. Harvard Business Review (January): 250-251.

Harvard Business Review. 1926. Case studies in business: Accounting for appreciation of fixed assets. Harvard Business Review (April): 357-361.

Harvard Business Review. 1929. Case studies in business: Accounting for payments to the estate of a deceased partner. Harvard Business Review (July): 482-489.

Harvard Business Review. 1929. Case studies in business: Revenue determination in the case of instalment sales. Harvard Business Review (July): 473-482.

Harvard Business Review. 1929. Case studies in business: The accounting disposition of an increase in assets caused by revaluation. Harvard Business Review (July): 467-473.

Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A. Bulletin (July 15): 1594-1597.

Hass, W. W. 1959. Project budgets for cost control in aircraft manufacturing. N.A.A. Bulletin (August): 71-80.

Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.

Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.

Hawkins, H. B. 1921. Treatment of weight and degradation losses by coal dealers. Journal of Accountancy (November): 347-351.

Hawkins, H. B. 1923. Determining piano costs. Journal of Accountancy (February): 115-123.

Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104. (JSTOR link).

Healy, P. M., S. C. Myers and C. D. Howe. 2002. R&D accounting and the tradeoff between relevance and objectivity. Journal of Accounting Research (June): 677-710. (JSTOR link).

Heamon, J. W. 1969. Inventory and financing procedures for a mortgage banker. Management Accounting (December): 32-34.

Heaton, H., L. Herbert, W. G. Kell, G. S. Warner, C. T. Zlatkovich and A. R. Wyatt. 1959. Report of Committee on Professional Education in Accounting. The Accounting Review (April): 195-199. (JSTOR link).

Heck, W. R. 1963. Accounting for warranty costs. The Accounting Review (July): 577-578. (JSTOR link).

Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

Hedrick, L. V. 1924. A practical method of cost accounting in a shipbuilding or ship repair plant. National Association of Cost Accountants Official Publications (January 2): 3-20.

Heier, J. R. 1999. The development of American ship-accounting practices to 1900: A comparative study of three vessels. The Accounting Historians Journal 26(1): 27-52. (JSTOR link).

Heier, J. R. 2010. Accounting for the business of suffering: A study of the antebellum Richmond, Virginia, slave trade. Abacus 46(1): 60-83.

Heier, J. R. and A. L. Gurley. 2007. The end of betterment accounting: A study of the economic, professional, and regulatory factors that fostered standards convergence in the U.S. railroad industry, 1955-1983. The Accounting Historians Journal 34(1): 25-55. (JSTOR link).

Heimann, L. and R. S. Rosenbloom. 1958. Obtaining benefits of both direct and standard costing in a furniture factory. N.A.A. Bulletin (February): 45-56.

Heinen, C. and A. Hoffjan. 2005. The strategic relevance of competitor cost assessment - An empirical study of competitor accounting. Journal of Applied Management Accounting Research (Winter): 17-34.

Helbig, R. C. 1933. Brewery accounting. N.A.C.A. Bulletin (August 1): 1674-1700.

Henderson, R. H. 1975. Day care: A business operated for profit. Management Accounting (April): 39-42.

Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.

Henriques, D. A. 1971. Accounting for the acquisition of farm produce. Management Accounting (April): 27-30.

Henry, W. R. 1939. Cost accounting in the baking industry. N.A.C.A. Bulletin (June 15): 1299-1308.

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Hensler, E. J. Jr. 1973. Accounting for small nonprofit organizations. Management Accounting (January): 41-44.

Hepple, M. F. 1953. The brewing process is ready-made for standard costs. N.A.C.A. Bulletin (July): 1458-1470.

Herbert, E. R. 1939. Cake bakery cost control. N.A.C.A. Bulletin (June 15): 1309-1314.

Herbert, L. 1948. Comparison between governmental and general accounting. The Accounting Review (October):  397-400. (JSTOR link).

Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631. (JSTOR link). 

Herrmann, P. N. 1959. A case in measurement of productivity changes. N.A.A. Bulletin (May): 51-61. (Description of productivity accounting).

Hewitt, L. A. 1958. Aiding church administration by fund accounting and budgeting. N.A.A. Bulletin (November): 43-56.

Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.

Hibbs, W. J. 1928. Method of accounting for contractors' equipment. N.A.C.A. Bulletin (March 1): 723-758.

Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.

Hildebrand, W. S. 1951. Standard costs in wire cloth manufacture. N.A.C.A. Bulletin (July): 1327-1334.

Hilditch, F. W. 1920. Cost accounting in the chain industry. Journal of Accountancy (January): 10-18.

Hill, C. L. 1933. Accounting for maintenance. N.A.C.A. Bulletin (January 1): 705-712.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.

Hill, N. T. and K. Stevens. 1997. Instructional case: Choices and dilemmas in accounting for stock-based compensation. Journal of Accounting Education 15(3): 389-410.

Himmelblau, D. 1928. Some problems in property accounting. The Accounting Review (June): 149-160. (JSTOR link).

Hirsch, A. J. 1964. Accounting for fixed assets: A new perspective. The Accounting Review (October): 972-978. (JSTOR link).

Hodge, A. C. 1924. Use of accounting information and statistical data in a department store. National Association of Cost Accountants Official Publications (July 1): 3-15.

Hodges, R. and H. Mellett. 2005. Accounting for the U.K.'s private finance initiative: An interview-based investigation. Abacus 41(2): 159-180.

Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.

Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.

Hogan, T. J. 1939. Use of uniform system in hotel accounting. N.A.C.A. Bulletin (July 15): 1411-1424.

Hogan, W. P. 1995. Market value accounting in the financial services sector. Abacus 31(1): 31-44.

Holck, M. Jr. and M. Holck. 1978. Complete Handbook of Church Accounting. Prentice-Hall.

Holder-Webb, L. and M. Kohlbeck. 2006. The hole in the doughnut: Accounting for acquired intangibles at Krispy Kreme. Issues In Accounting Education (August): 297-312.

Hollowbush, F. F. 1935. The costing of rubber. N.A.C.A. Bulletin (July 1): 1204-1213.

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Holman, W. S. 1920. Cost accounting for the motion-picture industry. Journal of Accountancy (December): 420-432.

Holmen, J. 2005. Intellectual capital reporting. Management Accounting Quarterly (Summer): 1-9.

Holmes, E. J. 1918. Accounting systems in the army camps. Journal of Accountancy (December): 429-435.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Hooker, J. C. 1924. A "cost-of-living" index for steam railroads. Journal of Accountancy (July): 22-30.

Hope, A. E. M. and H. C. Magee. 1914. Correspondence: Department store accounting. Journal of Accountancy (March): 234-236.

Hoque, Z. and T. Hopper. 1994. Rationality, accounting and politics: A case study of management control in a Bangladeshi jute mill. Management Accounting Research (March): 5-30.

Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92. (JSTOR link).

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217. (JSTOR link).

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61. (JSTOR link).

Horne, W. A. 1915. Receiver's accounts. Journal of Accountancy (October): 320-321.

Hossack, A. B. 1945. Postwar readjustments of property accounting. N.A.C.A. Bulletin (June 15): 947-957.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

Houston, S. 1936. The steamship business from the accountant's viewpoint. N.A.C.A. Bulletin (September 1): 9-22.

Howard, R. A. Jr. 1948. Yardsticks for motion picture theater revenue and costs. N.A.C.A. Bulletin (October 1): 131-139.

Howard, S. E. 1926. Some cost problems in university accounting. The Accounting Review (December): 55-62. (JSTOR link).

Howell, F. S. 1959. A case in accounting for sick leave pay. N.A.A. Bulletin (May): 24-28.

Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801. (JSTOR link).

Hughes, J. S. and W. E. Ricks. 1984. Accounting for retail land sales: Analysis of a mandated change. Journal of Accounting and Economics (August): 101-132.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Hunter, J. 1912. Cotton-seed oil mills and their accounts. Journal of Accountancy (December): 478-486.

Hunter, J. 1913. Cotton mill accountants. Journal of Accountancy (August): 110-119.

Hunter, J. 1913. Farm accounts. Journal of Accountancy (March): 166-173.

Hunter, J. 1917. Accounting systems for retail merchants. Journal of Accountancy (August): 100-104.

Hunter, L., E. Webster and A. Wyatt. 2012. Accounting for expenditure on intangibles. Abacus 48(1): 104-145.

Hurn, E. W. 1956. The Navy's performance budget. N.A.C.A. Bulletin (February): 728-737.

Hutchinson, J. H. 1914. School Costs and School Accounting. Columbia University. Google eBook.

Hutson, R. L. 1960. Eliminating driver bookkeeping in retail dairy accounting. N.A.A. Bulletin (September): 83-88.

Ingham, H. M. 1922. Accounting for contracts. Journal of Accountancy (February): 87-89.

Insurance Accounting and Statistical Association. 1954. Insurance Accounting: Fire & Casualty. The Spectator. Google eBook. 

Irish, R. R. 1967. Management accounting developments in the Army Industrial Fund. Management Accounting (October): 54-59.

İşlegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.

Iverson, H. M. 1940. Accounting for the distribution of motion picture productions. N.A.C.A. Bulletin (October 15): 156-168.

Jack, L. 2005. Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture. Management Accounting Research (March): 59-79.

Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.

Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.

Jackson, H. A. 1914. Better store system and department accounting: A system for departmentizing a store, or for department stores. Press of the Grinnell Herald Publishing Co. Google eBook.

Jackson, J. H. 1919. Standardization of printers' accounts. Journal of Accountancy (May): 358-363.

Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Jagels, M. G. and M. M. Coltman. 2003. Hospitality Management Accounting, Textbook and Student Workbook , 8th edition. John Wiley & Sons.

James, C. C. 1936. The application of standard cost accounting to railroad administration. N.A.C.A. Bulletin (September 1): 1-8.

James, C. C. 1938. Managerial control through cost accounting for construction work. N.A.C.A. Bulletin (March 1): 756-778.

James, J. V. and A. G. Rooney. 1957. Outline of a plan for practical productivity accounting. N.A.A. Bulletin (December): 31-36.

Jankowski, K. E. 1954. Cost and sales control in the canning industry. N.A.C.A. Bulletin (November): 373-382.

Jarnagin, B. D. and T. Y. Chung. 1988. Understanding the accounting for defined benefit pension plans. Management Accounting (September): 34-42.

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

Jarrett, A. P. 1971. Manufacturing power substations: An accounting practice report. Management Accounting (March): 39-42.

Jenkins, D. O. 1964. Accounting for funded industrial pension plans. The Accounting Review (July): 648-653. (JSTOR link).

Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.

Jennings, R. and R. B. Thompson II. 1996. Accounting for intangibles in the United States. Issues In Accounting Education (Fall): 491-495. 

Jennings, R. and R. B. Thompson II. 1996. Reply. Issues In Accounting Education (Fall): 503.

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18 .

Jensen, H. L. 1982. Cost analyses of commercial bank portfolios. Management Accounting (October): 47-51, 79.

Jensen, W. 1916. Logging in western Washington. Journal of Accountancy (February): 125-135.

Johansson, I. and G. Baldvinsdottir. 2003. Accounting for trust: Some empirical evidence. Management Accounting Research (September): 219-234.

John, R. C. 1956. Accounting in a professional stock theatre. N.A.C.A. Bulletin (October): 251-256.

John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.

Johnson, E. K. 1949. An accounting procedure for expenditures on experimental projects. N.A.C.A. Bulletin (July 1): 1267-1278.

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.

Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.

Johnson, O. 1967. A consequential approach to accounting for R & D. Journal of Accounting Research (Autumn): 164-172. (JSTOR link).

Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).

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

Johnson, S. C. 1973. An accounting system for joint ventures. Management Accounting (April): 37-38.

Johnstone, D. J. 2009. Discussion of Penman. Abacus 45(3): 372-378.

Jones A. F. 1918. Accounting for liberty loan subscriptions. Journal of Accountancy (June): 426-432.

Jones, G. M. 1968. Some problems in accounting for land development. Management Accounting (August): 27-33.

Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin (January 1): 511-533.

Jones, J. W. 1971. Accounting for amusement parks. Management Accounting (April): 20-21.

Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Jones, R. K. 1957. Why not capacity costing? N.A.A. Bulletin (November): 13-21.

Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Jordan, J. P. 1920. Foundry costs. National Association of Cost Accountants Official Publications (September): 3-15 and Managerial uses of foundry costs. A3-A13.

Jordan, J. P. 1920. Managerial uses of foundry costs. National Association of Cost Accountants Official Publications (December).

Jordan, W. L. 1932. Cash procedure for branch houses. N.A.C.A. Bulletin (July 15): 1523-1526.

Journal of Accountancy. 1906. Electric railway accounting. Journal of Accountancy (December): 172-173.

Journal of Accountancy. 1906. Uniformity in railway accounting. Journal of Accountancy (November): 36-38.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Journal of Accountancy. 1910. Cost accounting in the Navy. Journal of Accountancy (February): 300-301.

Journal of Accountancy. 1925. Students Guide to Executorship Accounts. Journal of Accountancy (July): 74.

Journal of Accounting Research. 1968. Corrigenda: Accounting for leases: A further examination of the issues. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January):  61-67. (JSTOR link).

Judd, F. 1953. Fixed asset procedures of a tobacco manufacturer. N.A.C.A. Bulletin (January): 678-685.

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kahl, A. C. 1947. Cost control for motor carrier operators. N.A.C.A. Bulletin (October 15): 213-222.

Kane, G. D. 1997. The problem of how to account for asset securitization transactions. Journal of Accounting Education 15(1): 39-51.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Kayser, A. S. 1934. Accounting and stock control for a producers' cooperative association. N.A.C.A. Bulletin (July 15): 1289-1304.

Keefe, J. J. 1923. Cost accounting in the tool steel industry. National Association of Cost Accountants Official Publications (February 15): 3-14 .

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

Kelley, P. J. and J. A. Collins. 1984. Good Stuff Bakery: Making more 'Dough' via computer control. Management Accounting (February): 26-30.

Kellogg, L. B. and J. C. Gilson. 1958. A farm management utilizes flexible budgeting control. N.A.A. Bulletin (November): 19-34.

Kemp, N. J. 1957. A job order cost system for a heavy machinery company. N.A.C.A. Bulletin (April): 1033-1046.

Kendall, J. P. 1924. The expense of power and building service. National Association of Cost Accountants Official Publications (February 1): 3-9.

Kenny, L. B. 1955. Costing in commission finishing of textiles. N.A.C.A. Bulletin (November): 354-361.

Kent, W. 1918. Bookkeeping and Cost Accounting for Factories. John Wiley & Sons, Inc. Google eBook. 

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385. (JSTOR link).

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Keys, C. R. 1929. Costs in airplane construction and transportation. N.A.C.A. Bulletin (August 1).

Kilduff, F. W. 1929. Capital facilities - Accounting principles and methods. N.A.C.A. Bulletin (July 15).

Kile, C. O. Jr. 2007. Accounting for gift cards. Journal of Accountancy (November): 38-43.

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

King, A. M. and N. Kelly. 2000. Merger accounting magic may disappear. Strategic Finance (January): 39-43.

King, J. S. 1957. A method of controlling company construction costs. N.A.A. Bulletin (November): 81-86.

King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535. (JSTOR link).

Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Kirschbaum, R. T. 1972. Measuring profitability in the equipment rental business. Management Accounting (January): 41-45.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Kistler, L. H., C. P. Carter and B. Hinchey. 1984. Planning and control in the 19th century ice trade. The Accounting Historians Journal 11(1): 19-30. (JSTOR link).

Klarman, F. C. 1953. Pre-process storage control of tanner's hides. N.A.C.A. Bulletin (July): 1478-1479.

Kleinhaus, H. I. 1938. Uniform accounting procedure as an aid in reducing retail operating costs. N.A.C.A. Bulletin (January 1): 519-533.

Klimmer, G. D. 1922. Methods of accounting for waste in a cotton spinning mill. National Association of Cost Accountants Official Publications (February): 3-14.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359. (See MAAW's Spoilage section for many other related articles).

Koch, W. C. 1921. Cost accounting in the soap industry. National Association of Cost Accountants Official Publications (December 15): 3-13.

Koester, R. J. 1982. Handbook on Oil and Gas Accounting. Institute For Energy Development.

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

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

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

Korsmeyer, E. W. 1950. Interpretation of earnings changes in an oil company. N.A.C.A. Bulletin (July): 1383-1392.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Krach, E. T. 1916. System of accounts for country clubs. Journal of Accountancy (October): 270-287.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Kramer, L. L. 1952. Construction accounting in a decentralized company. N.A.C.A. Bulletin (March): 818-829.

Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.

Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.

Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.

Kubin, K. W. 1975. Accounting for foreign currency translation: Current problems in historical perspective. The Accounting Historians Journal 2(1-4): 11-16. (JSTOR link).

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

Label, W. 2010. Accounting for Non-Accountants, 2nd edition. Sourcebooks, Inc.

Lafferty, J. V. 1963. Control report package for an oil producing company. N.A.A. Bulletin (November): 55-61.

Lafrentz, F. W. 1906. Hotel accounting. Journal of Accountancy (December): 131-138.

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lang, H. H. 1933. Engineering principles applied to the printing industry. N.A.C.A. Bulletin (March 15): 1017-1036.

Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.

Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July):  331-340. (JSTOR link).

Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306. (JSTOR  link).

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Lawrence, M. E. 1932. Records and methods of operation of a patent department. N.A.C.A. Bulletin (April 15): 1097-1105.

Lawrence, W. B. 1921. Uniform cost accounting methods in the printing industry. National Association of Cost Accountants Official Publications (August): 3-18.

Lawrence, W. V. 1965. Some current problems in railroad accounting. N.A.A. Bulletin (June): 31-32.

Lawson, W. F. 1936. The application of bank costs to depositor's accounts. N.A.C.A. Bulletin (March 1): 701-707.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.

Lawton, W. H. 1915. Theatre accounts. Journal of Accountancy (July): 76.

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Lawton, W. H. 1925. Simplified School Accounting. Journal of Accountancy (September): 227-228.

Lawton, W. H. 1925. Timber Merchants' Accounts. Journal of Accountancy (June): 514.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Learoyd, J. S. Jr. 1938. Obsolescence in the electric lamp industry. N.A.C.A. Bulletin (April 15): 950-960.

Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.

Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.

Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Lehn, F. D. 1939. Principles and methods of measuring office activities. N.A.C.A. Bulletin (May 15): 1169-1190.

Lehnberg, V. B. 1950. Cost accounting for motor freight lines. The Accounting Review (April): 184-191. (JSTOR link).

Lehnberg, V. B. 1952. Cost accounting for motor freight terminals. The Accounting Review (April): 215-220. (JSTOR link).

Lehtonen, T. 2007. DRG-based prospective pricing and case-mix accounting - Exploring the mechanisms of successful implementation. Management Accounting Research (September): 367-395.

Lemay, J. W. Jr. 1951. Costing methods for natural gasoline. N.A.C.A. Bulletin (November): 324-331.

Lembke, V. C. 1970. Some considerations in accounting for divisive reorganizations. The Accounting Review (July): 458-464. (JSTOR link).

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Leslie, J. C. 1934. Profit control in a wholesale paper company. N.A.C.A. Bulletin (April 15): 953-967.

Levenstein, M. 1998. Accounting for Growth: Information Systems and the Creation of the Large Corporation. Stanford University Press.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Lewan, L. C. 1951. Performance reports in a tabulating unit. N.A.C.A. Bulletin (April): 923-927.

Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.

Lilley, F. L. 1957. Accounting for non-taxable sick benefits. N.A.A. Bulletin (August): 1574-1579.

Lindsay, J. R. 1939. Controllable loss factors in the baking industry. N.A.C.A. Bulletin (June 15): 1315-1323.

Linnenkohl, K. E. 1949. Daily report basis for planning and control in the flour milling industry. N.A.C.A. Bulletin (Februrary 15): 721-728.

Litchfield, A. C. and C. M. Spinning. 1931. Cost accounting in tire production. N.A.C.A. Bulletin (January 1): 747-760. (Volume 12, issue 9).

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Lochiel, R. G. 1957. Solving cost problems in airline management. N.A.C.A. Bulletin (April): 1022-1032.

Lockrow, F. E. 1946. A study of operations of a salvage division. N.A.C.A. Bulletin (January 1): 401-406.

Lockwood, J. 1934. Some phases of T. V. A. accounting. N.A.C.A. Bulletin (October 15): 143-156.

Logue, R. P. 1941. Matching costs with revenues in the flour-milling industry. The Accounting Review (June): 196-206. (JSTOR link).

Lonergan, W. 2009. Discussion of Bloom. Abacus 45(3): 390-396.

Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Lybrand, W. M. 1925. Estate Accounting. Journal of Accountancy (January): 71.

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132. (JSTOR link).

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147. 

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Lyon, G. C. 1955. Accounting for promotion when samples are salable. N.A.C.A. Bulletin (October): 211-218.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

Lys, T. 1986. Discussion of capital analysis of reserve recognition accounting. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 109-111. (JSTOR link).

Ma, R. 1972. Accounting for long-term leases. Abacus 8(1): 21-34.

Mabee, Y. M. 1991. Accounting for a marina/resort. Management Accounting (May): 50-52.

MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).

MacGregor, J. M. and H. Van Voorhis. 1951. Cost control in the U.S. Air Force. N.A.C.A. Bulletin (November): 302-312.

Machinery Bldrs. Soc. 1924. A foundry cost system. National Association of Cost Accountants Official Publications (May 15): 3-14.

Mackahon, A. G. 1921. Accounting for a modern hotel. Journal of Accountancy (April): 241-249.

Mackenzie, K. D. and G. D. Frazier. 1966. Applying a model of organization structure to the analysis of a wood products market. Management Science (April): B340-B352. (JSTOR link).

MacMillan, O. T. 1934. Cost distribution in the telephone business. N.A.C.A. Bulletin (June 1): 1163-1174.

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Madison, W. J. 1933. Accounting for repairs. N.A.C.A. Bulletin (January 1): 689-704.

Magee, H. C. 1907. Department store accounting. Journal of Accountancy (March): 357-363.

Magee, H. C. 1915. Department store accounts. Financing and controlling a division or department. Journal of Accountancy (April): 268-291.

Magee, H. C. 1918. Accounting for the import division of a department store. Journal of Accountancy (June): 433-443.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Mahrle, B. C. 1972. Social clubs: Accounting for unrelated business income. Management Accounting (July): 21-24.

Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.

Mallet, L. C. 1937. Problems in costing airplanes. N.A.C.A. Bulletin (June 15): 1152-1158.

Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.

Mapes, L. D. 1919. Accounting of commission for relief in Belgium. Journal of Accountancy (January): 1-16.

Marchione, M. J. 1970. International financing of construction projects. Management Accounting (October): 42-45, 50.

Marder, J. I. 1950. Welcome stranger: The control of hotel guest accounts. N.A.C.A. Bulletin (June): 1257-1265.

Marquart, S. E. 1952. Plant accounting records for an oil refinery. N.A.C.A. Bulletin (December): 545-557.

Martin, E. N. Sr. 1951. Standard costs for control in sugar refining. N.A.C.A. Bulletin (July): 1313-1326.

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Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.

Martinson, O. B. 1994. Cost Accounting in the Service Industry: A Critical Assessment. Montvale, NJ: Institute of Management Accountants.

Maskell, B. H. and B. Baggaley. 2003. Practical Lean Accounting: A Proven System for Measuring and Managing the Lean Enterprise. Productivity Press.

Mason, P. 1930. Accounting for current depreciation. The Accounting Review (June): 106-110. (JSTOR link).

Matthews, R. M. Jr. 1960. Accounting for pension costs. N.A.A. Bulletin (August): 19-26.

Matthias, S. C. 1952. Accounting for a bulk oil plant. N.A.C.A. Bulletin (December): 535-544.

Matulich, S. 1984. A theoretical deficiency in accounting for bonds. Journal of Accounting Education 2(2): 53-62.

Mauldon, R. G., H. P. Scrapper and D. W. G. Treloar. 1968. A managerial accounting system for Australian agriculture. Abacus 4(1): 39-50.

Maury, J. L. 1932. Mine accounting. N.A.C.A. Bulletin (October15): 243-266.

Mautz, R. K. 1950. Accounting for enterprise growth. The Accounting Review (January): 81-88. (JSTOR link).

May, I. A. 1917. Street Railway Accounting: A Manual of Operating Practice for Electric Railways. The Ronald Press Company. Google eBook.

Mayer, L. W. 1930. Financial aspects of mining enterprises. Harvard Business Review (July): 401-412.

Mayhew, W. E. 1947. Cost accounting for food processors. N.A.C.A. Bulletin (February 1): 647-668.

Mazur, M. J. 1948. Developing total and unit costs by types of work on construction projects. N.A.C.A. Bulletin (May 1): 1077-1086.

McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.

McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.

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

McBride, J. A. Jr. 1952. Programming and recording insurance. N.A.C.A. Bulletin (March): 807-812.

McCabe, T. C. 1957. Cost analysis for a beer wholesaler. N.A.A. Bulletin (July): 1403-1412.

McCaffery, J. J. 1921. Cost methods in a woodworking plant. National Association of Cost Accountants Official Publications (September 1): 3-16.

McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.

McDonald, J. A. 1913. Lumber company accounting. Journal of Accountancy (June): 433-443.

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

McFadden, J. A. Jr. 1951. Cost accounting for a research laboratory. N.A.C.A. Bulletin (March): 822-838.

McFadden, J. A. Jr. 1953. Industrial research has accounting problems. N.A.C.A. Bulletin (June): 1327-1339.

McFadden, J. A. 1958. Accounting for the operation of nuclear reactors. N.A.A. Bulletin (September): 35-45.

McGee, R. W. 1984. Accounting for software costs. Management Accounting (February): 38-39.

McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.

McKee, R. W. 1923. Oil refinery costs and accounts. Journal of Accountancy (October): 247-267.

McKee, R. W. 1923. Value in crude-oil production. Journal of Accountancy (April): 258-275.

McKibbin, R. C. 1947. Valuing flour mill inventories. N.A.C.A. Bulletin (May 1): 1076-1085.

McKinnon, W. L. 1950. Planned control of costs in the research division of an oil company. N.A.C.A. Bulletin (June): 1197-1211.

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

McLaughlin, F. J. Jr. 1957. A cost system for a synthetic fiber plant. N.A.C.A. Bulletin (January): 671-679.

McNair, F. E. and C. R. Pryor. 2006. Tax reporting for houses of worship. Journal of Accountancy (May): 71-76.

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McNiece, T. M. 1928. Analysis of wholesalers' operating costs. Harvard Business Review (October): 20-34.

McQueen, M. W. 1941. Accounting for air transportation. N.A.C.A. Bulletin (December 1): 345-369.

Mead, S. B. 1952. The disposition of special post-war reserves at the close of World War II. The Accounting Review (October):  496-501. (JSTOR link).

Meinhardt, H. S. 1922. Accounting for a Portland cement mill. Journal of Accountancy (September): 190-197.

Meinholz, R. S. 1956. Product testing costs of a mill laboratory. N.A.C.A. Bulletin (July): 1364-1370.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Mengel, C. E. 1941. Anthracite production costs. N.A.C.A. Bulletin (April 15): 893-898.

Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.

Merlo, J. 1969. Management accounting in the airlines with optical reading computers. Management Accounting (July): 35-37.

Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.

Messer, J. F. and L. W. McDaniel. 1971. Accounting for country clubs. Management Accounting (June): 21-23.

Metzger, A. 1931. Mechanical cost accounting for color printing. N.A.C.A. Bulletin (October 15): 225-241.

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Meyer, E. M. 1921. Lumber freight. Journal of Accountancy (December): 444-449.

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Michael, J. 1967. Trading stamp accounting. Management Accounting (August): 54-61.

Mickelson, J. F. 1947. Standard costs applied to the manufacture of silverware. N.A.C.A. Bulletin (December 15): 445-458.

Middleton, J. H. 1933. Baking costs. N.A.C.A. Bulletin (January 15): 759-776.

Miller, H. C. 1913. Applying efficiency standards in central station accounting. Journal of Accountancy (December): 432-434.

Miller, H. C. 1916. A problem of central station accounting. Journal of Accountancy (September): 187-189.

Miller, H. E. 1944. Reserves for war contingencies and postwar adjustments. The Accounting Review (July): 248-253. (JSTOR link).

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

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Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.

Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.

Millians, P. M. 1937. Management control of ship-line operation. N.A.C.A. Bulletin (September 1): 1-18. (Volume 19, issue 1).

Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Milne, R. A., G. A. Vent and R. Neumann. 1987. Accounting for variable stock options. Journal of Accounting Education 5(2): 333-338.

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Mitchell, F. and S. P. Walker. 1997. Market pressures and the development of costing practice: The emergence of uniform costing in the U.K. printing industry. Management Accounting Research (March): 75-101.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Moffitt, D. S. 1953. Time control of contract research. N.A.C.A. Bulletin (June): 1340-1346.

Mogel, L. F. 1932. Accounting for loss of imperfects. N.A.C.A. Bulletin (June 15): 1417-1422.

Mogel, L. F. 1935. Basic standard costs as applied to a hosiery mill. N.A.C.A. Bulletin (May 1): 961-998.

Mohd, E. 2005. Accounting for software development costs and information asymmetry. The Accounting Review (October): 1211-1231. (JSTOR Link).

Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.

Monson, D. W. 2001. The conceptual framework and accounting for leases. Accounting Horizons (September): 275-287.

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Moody, R. G. 1971. Management accounting customer service. Management Accounting (March): 48-50.

Moonitz, M. and A. Russ. 1966. Accrual accounting for employers' pension costs. Journal of Accounting Research (Autumn): 155-168. (JSTOR link).

Moore, H. A. 1946. Cost records for the home building industry. N.A.C.A. Bulletin (January 1): 407-414.

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Moorman, H. C. 1932. A unified method of cost keeping and production control for a small plant. N.A.C.A. Bulletin (June 1): 1317-1330.

Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60. (JSTOR link).

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Morris, J. 2000. Software Industry Accounting. John Wiley & Sons.

Morris, J. 2004. Accounting for M&A, Equity, and Credit Analysts. McGraw-Hill.

Morris, T. P. 1960. Design for conversion to full costs by a publishing company. N.A.A. Bulletin (February): 15-25.

Morrison, D. J. 1948. Accounting control of the operations of a small hospital. N.A.C.A. Bulletin (June 15): 1289-1298.

Morse, E. H. Jr. 1967. Management accounting in the federal government. Management Accounting (February): 55-59.

Mortensen, R. 1994. Accounting for business combinations in the global economy: Purchase, pooling, or __________? ? Journal of Accounting Education 12(1): 81-87.

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Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

Moville, W. D. and A. G. Petrie. 1989. Accounting for a bargain purchase in a business combination. Accounting Horizons (September): 38-43. 

Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).

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Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.

Muller, R. 1926. Crop and field cost accounting on Hawaii's sugar plantations. N.A.C.A. Bulletin (December 15): 357-380.

Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.

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Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Murphy, R. N. 1958. Steamship accounting aligned to operations. N.A.A. Bulletin (November): 5-14.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

Musgrave, W. A. 1923. Cotton mill costs. National Association of Cost Accountants Official Publications (August 1): 3-19.

Myers, J. H. 1953. Special inventory problems of the dealer in collectors' items. The Accounting Review (October): 562-564. (JSTOR link).

Nadziejka, E. 1951. Standard labor costs for rayon finishers. N.A.C.A. Bulletin (July): 1335-1343.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Narlian, C. A. H. 1922. Flour milling costs. National Association of Cost Accountants Official Publications (May 1): 3-12.

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

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National Association of Accountants. 1958. Current practice in accounting for depreciation. N.A.A. Bulletin (April): 25-28.

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.

National Association of Accountants. 1972. Today's sermon: Financial management of church affairs. Management Accounting (December): 60-61.

National Association of Accountants. 1974. Accounting for corporate social performance. Management Accounting (February): 39-42.

National Association of Accountants. 1974. Fixed asset accounting: The allocation of costs. Management Accounting (January): 43-49.

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Nelson, W. D. 1981. A guide to accounting for costs of discontinued operations. Management Accounting (April): 43-48.

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Neumann, B. R. and D. C. Landagora. 1982. Measuring divisional performance for an oil company. Management Accounting (March): 41-45.

Neville, C. 1915. Verification of depositors' accounting in banks. Journal of Accountancy (February): 137-138.

Nevling, R. E. 1970. Records and procedures for joint pole use. Management Accounting (June): 44-46.

Newell, R. L. and G. A. Mahon. 1958. Medical group income distribution accounting. N.A.A. Bulletin (November): 85-90.

Newkirk, T. 1982. Improving financial information systems in local government. Management Accounting (January): 23-28, 35.

Newell, G. E., J. G. Kreuze and S. J. Newell. 1990. Accounting for hazardous waste. Management Accounting (May): 58-61.

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Nicholls, A. 2009. ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society 34(6-7): 755-769.

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Nichols, W. A. 1963. Pipe organ manufacturer records contract sales on percentage-of-completion basis. N.A.A. Bulletin (March): 60-63.

Nicholson, C. E. 1950. Cost accounting in telecasting. N.A.C.A. Bulletin (September): 67-74.

Nickerson, C. B. 1933. Cost allocation in the manufacture of counters and innersoles. N.A.C.A. Bulletin (July 1): 1555-1567.

Nickerson, C. B. 1937. Problems of inventory taking and valuing - With particular reference to a woolen company. N.A.C.A. Bulletin (April 15): 895-921.

Nielsen, C. C. 1965. Reporting joint-venture corporations. The Accounting Review (October): 795-804. (JSTOR link).

Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

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Noble, T. B. 1957. Raw material cost control in a gray iron foundry. N.A.A. Bulletin (September): 45-54.

Noel, J. A. 1958. Budgetary control for six stores retailing office supplies. N.A.A. Bulletin (November): 49-56.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Noltemeyer, V. E. 1970. Cost accounting practices in the wood conversion industry. Management Accounting (November): 45-48.

Nordby, D. B. 1970. Controlling and estimating labor costs in the construction industry. Management Accounting (May): 23-25.

North, A. F. 1937. A system of labor cost and payroll accounting used by the Allen Bradley Company. N.A.C.A. Bulletin (January 1): 527-532.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.

Nurnberg, H. and C. Grube. 1970. Alternative methods of accounting for business combinations. The Accounting Review (October): 783-789. (JSTOR link).

Nyland, H. V. and G. R. Towle. 1956. How we evaluate return on investment - Experience of an oil company. N.A.C.A. Bulletin (May): 1092-1099.

Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.

Oakleaf, R. B. 1972. Retail trade ROI. Management Accounting (October): 25-26, 28.

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O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319. (JSTOR link).

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.

Odum, H. T. 1995. Environmental Accounting: Emergy and Environmental Decision Making. John Wiley & Sons.

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Olson, R. S. 1971. The franchise agreement. Management Accounting (June): 37-44.

O'Neil, C. E. 1932. Accounting for block community organization. N.A.C.A. Bulletin (September 1): 1633-1651. (Volume 14, issue 1).

O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.

O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.

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

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

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Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.

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Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178. (JSTOR link).

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55. (JSTOR link).

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Palmer, W., W. E. Combs and M. A. Smith. 1999. Construction Accounting & Financial Management. McGraw Hill.

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Pape, M. E. 1955. By-product costing in glue manufacture. N.A.C.A. Bulletin (June): 1304-1309.

Pape, M. E. 1959. Costs and inventory values in the glue industry. The Accounting Review (January): 52-58. (JSTOR link).

Papworth, E. F. 1927. The cost of cost accounting. N.A.C.A. Bulletin (December 15): 419-432.

Parrish, J. S. 1956. Cost reporting in the lumber industry. N.A.C.A. Bulletin (January): 626-633.

Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.

Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.

Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266. (JSTOR link).

Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.

Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.

Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October):  423-431. (JSTOR link).

Peasnell, K. V. 1996. A U.K. perspective on accounting for goodwill and other intangibles. Issues In Accounting Education (Fall): 487-489.

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Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.

Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

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Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Peper, J. L. 1932. Accounting system for a legitimate theatre. N.A.C.A. Bulletin (April 1): 1012-1039.

Percival, R. C. 1953. Time is money: Accounting for radio revenue. N.A.C.A. Bulletin (March): 902-909.

Perkins, E. J. and S. Levinson. 1980. Partnership accounting in a nineteenth century merchant banking house. The Accounting Historians Journal 7(1): 59-68. (JSTOR link).

Perkins, W. C. 1953. Programming maintenance shop cost reduction. N.A.C.A. Bulletin (September): 78-88.

Perry, E. B. 1960. Retail system of inventory recording and reporting. N.A.A. Bulletin (October): 41-44.

Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.

Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.

Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.

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Peterson, S. 2008. Construction Accounting & Financial Management. Prentice Hall.

Peterson, S. E. 1972. Accounting for human resources. Management Accounting (June): 19-22.

Petit, R. D. 1930. Punched hole accounting. N.A.C.A. Bulletin (January 15): 627-633.

Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts.  N.A.A. Bulletin (March): 77-91.

Pflugshaupt, A. D. 1961. Accounting for labor - A case study. N.A.A. Bulletin (June): 69-74.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

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Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77. (JSTOR link).

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181. (JSTOR link).

Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.

Pill, R. A. 1959. The meaning of the merchandise plan in a department store. N.A.A. Bulletin (March): 71-78. (Discussion of the relationship between merchandise and inventory planning and profits).

Pincsak, C. R. 1952. Standard costs in a hosiery mill. N.A.C.A. Bulletin (September): 76-81.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.

Piturro, M. 2002. Drugstore.com - All work and no profit. Strategic Finance (November): 40-44.

Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall. 

Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Points, A. J. 1962. Multiple-product operating statements in an oil refinery. N.A.A. Bulletin (June): 85-92.

Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press. 

Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.

Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.

Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199. (JSTOR link).

Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90. (JSTOR link).

Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Potter, D. 1919. Our newest navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.

Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.

Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.

Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368. (JSTOR link).

Pratt, R. R. 1971. Wanted: Management accountants for U.S. orchestras. Management Accounting (January): 24-25.

Preston, A. M. and A. M. Vesey. 2008. The construction of US utility accounting: 1882-1944. Accounting, Organizations and Society 33(4-5): 415-435.

Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176. (JSTOR link).

Previts, G. J. and W. D. Samson. 2000. Exploring the contents of the Baltimore and Ohio Railroad annual reports: 1827-1856. The Accounting Historians Journal 27(1): 1-42. (JSTOR link).

Prickett, A. L. 1929. Fixed property records - Their forms and uses. N.A.C.A. Bulletin (October 15).

Priebe, E. P. 1937. The Skelgas Company's plan of container control. N.A.C.A. Bulletin (July 15): 1247-1257.

Pritchett, J. C. 1975. Cost control in a logging operation. Management Accounting (September): 51-53.

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).

Pye, M. L. 1953. The presentation of installment transactions. The Accounting Review (April):  282-283. (JSTOR link).

Quattrone, P. 2004. Accounting for God: Accounting and accountability in the Society of Jesus (Italy, XVI-XVII centuries). Accounting, Organizations and Society 29(7): 647-683.

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Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.

Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38. (JSTOR link).

Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.

Rambo, R. G. and C. L. Lousteau. 2003. Accounting for trading and available-for-sale investments. Journal of Accounting Education 21(2): 127-147.

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.

Ramirez, A. R. 1959. Maintenance cost reporting for all levels of management. N.A.A. Bulletin (November): 21-30.

Rampulla, R. 2012. Gaming Audit & Accounting Guide. AICPA.

Randall, H. E. 1941. Cost accounting in commercial banks. N.A.C.A. Bulletin (March 15): 749-772.

Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.

Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.

Randall, R. F. 1972. What cost education? Management Accounting (October): 67-69.

Randall, R. F. 1975. Accounting by SAM. Management Accounting (June): 51-53. (Motion picture production accounting).

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Rasmussen, C. F. 1937. What is the operating cost of a truck? N.A.C.A. Bulletin (May 15): 1028-1034.

Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.

Ratnatunga, J. 2004. Editorial: Empowerment accounting: The role of financial statements in the shift from the information to the influential paradigm. Journal of Applied Management Accounting Research (Summer): 1-16.

Ratnatunga, J., S. Jones and K. R. Balachandran. 2011. The valuation and reporting of organizational capability in carbon emissions management. Accounting Horizons (March): 127-147.

Raun, D. L. 1961. Accounting for decisions. The Accounting Review (July): 460-471. (JSTOR link).

Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757. (JSTOR link).

Razek, J. R. 1985. Accounting on the old plantation: A study of the financial records of an ante-bellum Louisiana sugar planter. The Accounting Historians Journal 12(1): 17-36. (JSTOR link).

Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.

Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.

Reeve, J. T. 1961. Accounting for radioactive isotope production. N.A.A. Bulletin (August): 53-69.

Reinert, C. W. 1948. Standard direct labor costs for automatic electroplating processes. N.A.C.A. Bulletin (September 1): 29-31.

Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Richmond, K. C. 1927. Accounting for capital assets. N.A.C.A. Bulletin (July 15): 1021-1030.

Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.

Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.

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

Reynolds, D. 1971. Accrual accounting: For banks. Management Accounting (September): 39-41, 45.

Rhoad, R. E. and K. Milani. 2001. Medical practice management: A strategic financial information approach to the income statement. Management Accounting Quarterly (Summer): 27-33.

Rice, H. L. and J. L. Callan. 2001. Construction Accounting Deskbook: Financial, Tax, Accounting, Management and Legal Answers.

Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473. (JSTOR link).

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).

Rinaldo, P. S. and H. F. Fitton. 1929. Material control in the ship-building industry. Harvard Business Review (October): 78-87.

Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review (April): 266-274.

Ripley, W. Z. 1926. The problem of railway terminal operation. Harvard Business Review (July): 385-392.

Rittler, E. S. 1942. A case problem in lumber costs. N.A.C.A. Bulletin (January 1): 599-613.

Robason, G. A. and L. P. Neeley. 1970. Financial reporting in municipalities. Management Accounting (March): 45-46.

Robert, U. and J. J. Mulhern. 1922. Cost accounting in the oil refining industry. National Association of Cost Accountants Official Publications (June 15): 3-12.

Roberts, F. C. 1970. Accounting for multinational operations. Management Accounting (August): 20-26.

Roberts, J. and M. Jones. 2009. Accounting for self interest in the credit crisis. Accounting, Organizations and Society 34(6-7): 856-867.

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Robinson, J. 1918. Theory and practice: Consolidated balance sheets, unrealized profits, cemetery and land accounts, contractors' accounts, club initiation fees. Journal of Accountancy (December): 473-480.

Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.

Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).

Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.

Rodale, J. I. 1923. War-time depreciation in open hearth steel plants and rolling mills. National Association of Cost Accountants Official Publications (March 15): 3-16.

Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).

Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557. (JSTOR link).

Rohrbaugh, W. W. 1957. Accounting for long term contracts. N.A.A. Bulletin (August): 1528-1537.

Rood, G. W. 1935. Inventory & production control for the corset industry. N.A.C.A. Bulletin (May 15): 1021-1031.

Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.

Rorem, C. R. and M. S. Carroll. 1936. Uniform hospital accounting. The Accounting Review (June): 157-164. (JSTOR link).

Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381. (JSTOR link).

Rosen, C. B. E. 1921. Some phases of cost accounting in the chemical industry. National Association of Cost Accountants Official Publications (December 1): 3-18.

Rosen, L. S. 1967. Replacement-value accounting. The Accounting Review (January): 106-113. (JSTOR link).

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

Ross, F. E. 1926. Installment sales of real estate. The Accounting Review (December): 24-36. (JSTOR link).

Ross, T. E. 1916. Contractors accounts. Journal of Accountancy (March): 161-166.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.

Rothrauff, G. A. 1930. Standard costs in the illuminating and industrial glass industry. N.A.C.A. Bulletin (January 1): 553-571.

Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.

Rowland, F. H. 1931. Principles of punched card accounting. N.A.C.A. Bulletin (May 1): 1389-1453.

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193. (JSTOR link).

Royston, C. W. 1956. Accounting records for fuel oil dealers. N.A.C.A. Bulletin (March): 880-891.

Rueschhoff, N. G. 1978. The evolution of accounting for corporate treasury stock in the United States. The Accounting Historians Journal 5(1): 1-7. (JSTOR link).

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.

Rue, J. C., D. E. Tosh and W. B. Francis. 1988. Accounting for interest rate swaps. Management Accounting (July): 43-49.

Rusbarsky, M. and D. B. Vicknair. 1999. Accounting for bonds with accrued interest in conformity with brokers' valuation formulas. Issues In Accounting Education (May): 233-253.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Ryden, A. J. Jr. 1949. Cost accounting for services - The commercial bank's cost problem. N.A.C.A. Bulletin (January 1): 557-563.

Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sack, S. H. 1958. Cost accounting practices of 37 cotton textile firms.  N.A.A. Bulletin (March): 31-41. (Survey).

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues In Accounting Education (Fall): 483-486.

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Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381. (JSTOR link).

Salisbury, W. B. 1960. Financial control in local labor unions. N.A.A. Bulletin (May): 49-61.

Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.

Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.

Sapega, A. S. 1951. More useful accounting for indirect costs. N.A.C.A. Bulletin (September): 13-25.

Saunders, H. 1949. Unit equipment costs for truck leasing operations. N.A.C.A. Bulletin (April 1): 893-902.

Saunderson, R. W. 1932. Method of branch accounting. N.A.C.A. Bulletin (July 15): 1512-1522.

Sautter, W. L. 1967. Product warranty. Management Accounting (June): 55-58.

Savage, A. 1924. Accounting for general contractors. Journal of Accountancy (September): 161-173.

Savage, A., J. H. Callaghan and E. Peacock. 2004. Accounting for the development costs of internal-use software. Journal of Information Systems (Spring): 111-126.

Sawyer, L. F. 1933. Standard costs in dyeing and printing of cotton fabrics. N.A.C.A. Bulletin (June 1): 1443-1459.

Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96. (JSTOR link).

Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).

Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.

Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).

Schiff, J., A. Schiff and H. Rozen. 2012. Accounting for contingencies: Disclosure of future business risks. Management Accounting Quarterly (Spring): 1-8.

Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.

Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.

Schlatter, C. F. 1925. Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.

Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.

Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records.  N.A.C.A. Bulletin (April): 1040-1043.

Schnepfe, C. H. 1909. A problem in department store accounting. Journal of Accountancy (April): 473-476.

Schoderbek, M. 2011. Accounting for mergers and reverse mergers: An instructional assignment using SEC Form 10-K and S-4 disclosures. Journal of Accounting Education 29(2-3): 122-141.

Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213. (JSTOR link).

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

Schroedel, G. W. 1937. A job order cost system for a company manufacturing uniforms. N.A.C.A. Bulletin (August 1): 1331-1346.

Schroeder, W. J. Jr. 1954. Cost accounting for a local cartage company. N.A.C.A. Bulletin (July): 1440-1456.

Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Schwarzbach, H. and R. Vangermeersch. 1991. The current value experiences of the Rouse Company, 1973-1989. Accounting Horizons (June): 45-54. (Accounting for real estate).

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Schwieger, B. J. 1977. A summary of accounting for and reporting on accounting changes. The Accounting Review (October): 946-949. (JSTOR link).

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

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

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

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. Google eBook.

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

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

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

Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406. (JSTOR link).

Sellors, J. 1936. Costing of accounts and account analysis for a bank. N.A.C.A. Bulletin (March 1): 707-712.

Sells, E. W. 1916. Advertising as a business asset. Journal of Accountancy (June): 424-430. (Sells argues that some advertising can be treated as an asset and some advertising should be treated as expense).

Selogie, T. A. 1941. A case study of accounting for fixed assets. N.A.C.A. Bulletin (October 15): 221-232.

Selto, F. H. and M. L. Clouse. 1985. An investigation of managers' adaptations to SFAS No. 2: Accounting for research and development costs. Journal of Accounting Research (Autumn): 700-717. (JSTOR link).

Settoon, W. A. 1955. Cost reduction in aluminum reduction. N.A.C.A. Bulletin (July): 1484-1492.

Seybold, R. 1935. Some aspects of inter-unit accounting methods. N.A.C.A. Bulletin (October 15): 161-174.

Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.

Shaw, P. H. 1921. A method of obtaining ink costs in the printing industry. National Association of Cost Accountants Official Publications (January): 3-15.

Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.

Shenk, W. W. 1954. Newspaper budgeting for management guidance. N.A.C.A. Bulletin (October): 260-270.

Shenton, W. A. 1919. Candy manufacturers' accounts. Journal of Accountancy (September): 197-203.

Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15 .

Sherman, E. L. 1957. Accounting for a company technical center. N.A.A. Bulletin (August): 1521-1527.

Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.

Shillinglaw, G. 1958. Accounting for leased property by capitalization. N.A.A. Bulletin (June): 31-44.

Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.

Shirley, J. E. 1953. Cost standards in small home construction. N.A.C.A. Bulletin (July): 1475-1477.

Shirley, R. E. 1978. Measuring performance of a university accounting department. Management Accounting (December): 51-53.

Shmerler, M. 1920. Accounting for an export house. Journal of Accountancy (August): 106-117.

Shortness, W. 1950. Process costing in wire rope manufacture. N.A.C.A. Bulletin (October): 176-184.

Shupp, F. G. 1944. Job costs for an aircraft parts manufacturer. N.A.C.A. Bulletin (December 15): 363-369.

Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760. (JSTOR link).

Siddall, K. Y. 1934. Determining the purchase price of cottonseed. N.A.C.A. Bulletin (December 15): 421-433.

Sidebotham, R. 1966. An accounting framework for local authorities. Abacus 2(1): 24-40.

Sides, R. W. and M. A. Roberts. 2000. Accounting Handbook for Medical Practices (Wiley Healthcare Accounting and Finance). John Wiley & Sons.

Siebers, T. 1985. Accounting for commodity futures. Management Accounting (April): 42-47, 57.

Sieplein, W. R. 1938. Cost figuring in the paint, varnish and lacquer industry. N.A.C.A. Bulletin (June 15): 1173-1182.

Sikes, C. S. 1917. Railway Accounting, Volume 1. La Salle Extension University. Google eBook.

Simmons, J. E. 1932. Cost accounting for plastic insulation in the electrical wiring device industry. N.A.C.A. Bulletin (June 1): 1344-1352.

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402. (JSTOR link).

Sine, E. P. 1953. Accounting for dividends. The Accounting Review (July): 320-324. (JSTOR link).

Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.

Sinnett, A. C. 1953. The foundry problem: Costs for pricing. N.A.C.A. Bulletin (July): 1443-1448. 

Sinnett, A. C. 1959. Practical cost concepts for small and medium-sized foundries. N.A.A. Bulletin (September): 41-48.

Skinner, A. 1971. Accounting for R& D costs. Management Accounting (May): 29-30, 33.

Slavin, W. H. 1934. Direct material costs in electroplating. N.A.C.A. Bulletin (March 1): 830-835.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Slepian, S. L. 1985. How a proposed accounting change threatened an industry. Management Accounting (November): 47-51. (Proposed change in accounting for growing crops in Hawaii).

Smedberg, D. G. 1995. Shadow accounting for investment sweeps. Management Accounting (July): 46-49. (Sweep services move funds out of commercial checking accounts to overnight or short-term investments).

Smith, A. F. 1974. Oil production and accounting in the extractive industry. Abacus 10(2): 100-110.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Smith, C. W. 1937. Accounting for returnable containers. N.A.C.A. Bulletin (July 15): 1258-1276.

Smith, D. R. 1962. Budgetary planning and control in a steel company. N.A.A. Bulletin (February): 5-16.

Smith, D. S. 1929. The organization and functioning of an office. N.A.C.A. Bulletin (December 15).

Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January):  68-74. (JSTOR link).

Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Smith, J. D. 1936. Procedure for proving of bank deposits and the figuring of float. N.A.C.A. Bulletin (March 1): 713-720.

Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues In Accounting Education (February): 103-117.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.

Soffer, L. C. 1993. Compliance with non-rule 203 pronouncements before SAS 69: The case of accounting for greenmail payments. Accounting Horizons (December): 18-32.

Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471. 

Spaulding, L. F. 1948. An introduction to the costing of heat treating operations. N.A.C.A. Bulletin (March 1): 809-818.

Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.

Spence, C. 2010. Accounting for the dissolution of a nation state: Scotland and the Treaty of Union. Accounting, Organizations and Society 35(3): 377-392.

Spicer, T. W. 1947. Accounting development work for a manufacturing company. N.A.C.A. Bulletin (March 1): 807-818.

Spitznas, C. T. 1939. A standard cost system for a brewery. N.A.C.A. Bulletin (June 1): 1243-1262.

Spurr, A. L. 1952. Cost accounting in a research organization. N.A.C.A. Bulletin (November): 344-348.

Squier, R. H. 1964. Foundry costing utilizing direct costs. N.A.A. Bulletin (February): 49-56.

Stacey, E. F. 1950. Modern handling of laundry bundle includes pricing and costing. N.A.C.A. Bulletin (May): 1078.

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

Stanga, K. G. and J. J. Benjamin. 1978. Information needs of bankers. Management Accounting (June): 17-21.

Staub, E. E. 1912. Municipal cost accounts. Journal of Accountancy (February): 99-108.

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408. (JSTOR link).

Stec, S. 1987. Accounting for start-up costs. Management Accounting (November): 68.

Stec, S. 1987. Construction accounting. Management Accounting (October): 57.

Steers, N. I. 1952. A past usage system of inventory control. N.A.C.A. Bulletin (February): 753-760.

Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).

Stempf, V. H. 1938. Accounting for fixed assets. N.A.C.A. Bulletin (April 15): 935-949.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stern, M., M. Hirschland and S. Matulich. 1986. Comment and reply “A theoretical deficiency in accounting for bonds”. Journal of Accounting Education 4(2): 147-151.

Stevens, G. N. 1975. Accounting for local community theater groups. Management Accounting (January): 16-19.

Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.

Stevenson, H. F. and F. M. Slack. 1933. Cost accounting in a sole leather tannery. N.A.C.A. Bulletin (July 1): 1541-1555.

Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.

Stewart, E. 1913. Tannery production costs and methods of accounting. Rogers & Atwood Publishing Co. Google ebook.

Stewart, L. J. 1931. Accounting methods in a clock company. N.A.C.A. Bulletin (February 15): 965-977.

Stock, W. 1995. Church reporting made easy. Management Accounting (March): 56-59.

Stocker, R. W. 1957. Production control system for a gray iron foundry. N.A.A. Bulletin (September): 63-67.

Stoeckel, H. J. 1946. Loose-leaf and accounting. The Accounting Review (October): 380-385. (JSTOR link).

Stotenbur, P. E. 1923. Cost accounting for cranes and hoists. National Association of Cost Accountants Official Publications (February 1): 3-23 .

Strecker, M. F. 1971. Accounting for the not-for-profit organizations. Management Accounting (August): 33-36, 40.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Struzziero, R. E. 1971. Computer application by concrete block manufacturer. Management Accounting (May): 34-38.

Stump, G. L. 1950. Accounting for construction of a metals plant. N.A.C.A. Bulletin (December): 423-432.

Sturgeon, F. W. 1955. The appeal of direct costing in a bakery operation. N.A.C.A. Bulletin (November): 368-376.

Stutler, D. C. 1972. Cost accounting for sand castings. Management Accounting (April): 27-30.

Suffern, E. L. 1915. Railroad accounting. Journal of Accountancy (May): 401-403.

Suffern, E. L. 1922. Municipal accounting in New Jersey. Journal of Accountancy (May): 321-330.

Sullivan, D. A. 1954. Survey of cost practices of soybean processors. N.A.C.A. Bulletin (February): 772-783.

Sullivan, F. R. 1959. Accounting for customer service work. N.A.A. Bulletin (July): 19-25.

Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.

Sutherland, R. E. 1964. Residual costing weighed under A.R.B. No. 43. N.A.A. Bulletin (December): 14-18.

Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.

Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.

Sweetser, F. L. 1937. Standard costs simplified for garment manufacturers. N.A.C.A. Bulletin (August 1): 1309-1330.

Swieringa, R. J. and D. Morse. 1985. Accounting for hybrid convertible debentures. The Accounting Review (January): 127-133. (JSTOR link).

Switzer, G. J. 1994. A modern approach to retail accounting. Management Accounting (February): 55-58.

Sykes, A. W. 1946. Cost accounting control for municipal budgeting and financial administration. N.A.C.A. Bulletin (March 15): 635-651.

Taggart, H. F. 1926. Construction company accounts. The Accounting Review (June): 20-32. (JSTOR link).

Taggart, H. F. 1926. Problems of real estate auditing. The Accounting Review (December): 37-47. (JSTOR link).

Taggart, H. F. 1927. Accounting for barter in real estate. The Accounting Review (December): 327-338. (JSTOR link).

Taggart, H. F. 1940. Accounting for functional depreciation. The Accounting Review (December): 463-469. (JSTOR link).

Taggart, H. F. 1941. Accounting in the national-defense program. The Accounting Review (March): 33-40. (JSTOR link).

Tallman, J. C. 1955. How cost estimates help guide chemical research. N.A.C.A. Bulletin (August): 1654-1662.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

Tandy, H. H. 1951. System the hard way - A general contractor's story. N.A.C.A. Bulletin (January): 577-592.

Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.

Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.

Tarrant, W. K. 1952. Action reports for a magazine wholesaler. N.A.C.A. Bulletin (September): 66-75.

Taussig, R. A. and W. L. Shaw. 1985. Accounting for productivity: A practical approach. Management Accounting (May): 48-52.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Taylor, J. B. 1927. Some phases of North Dakota's experiment in flour mill operation. The Accounting Review (June): 129-139. (JSTOR link).

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

Taylor, P. C. 1935. Standard costs point the way to cost reduction in a washing machine plant. N.A.C.A. Bulletin (April 15): 889-901.

Taylor, W. J. 1944. Accounting for and control of returnable containers: Compressed and liquefied gas industry. N.A.C.A. Bulletin (July 15): 1178-1194.

Taylor, W. M. and J. J. Weygandt. 1982. Accounting for stock-based awards using the minimum value method. Journal of Accounting Research (Part I, Autumn): 497-502. (JSTOR link).

Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.

Teele, A. W. 1908. Railroad accounting in relation to the 20th section of the act to regulate commerce. Journal of Accountancy (December): 89-95.

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

Terkhorn, R. J. 1949. Use of the retail inventory method to cost sales and value finished goods of a pharmaceutical manufacturer. N.A.C.A. Bulletin (June 1): 1141-1147.

Terre, N. C., D. W. Warnke and A. P. Ameiss. 1973. Cost/benefit analysis of public projects. Management Accounting (January): 34-37.

Tesoriere, S. A. 1944. Accounting for market profits and management profits. N.A.C.A. Bulletin (May 1): 931-957.

The CPA Journal. 2011. Accounting for financial instruments: A status report. The CPA Journal (August): 28-30.

Thibault, R. L. 1936. Bank service charges. N.A.C.A. Bulletin (March 1): 691-701.

Thomas, E. W. 1960. Meeting the needs of specialty foundry costing. N.A.A. Bulletin (August): 75-80.

Thomas, H. I. 1914. Real estate accounting; and may premiums from sales of capital stock be used for dividends? Journal of Accountancy (November): 357-365.

Thomas, N. B. 1958. How we account for taxicab revenue. N.A.A. Bulletin (November): 35-42.

Thomas, W. W. 1961. Appraising profit in the crude oil producing industry. N.A.A. Bulletin (December): 61-68.

Thompson, H. C. 1913. Account analysis in commercial banks. Journal of Accountancy (September): 210-229.

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.

Thompson, K. W. 1935. Accounting control in a chain of 4,000 grocery stores. N.A.C.A. Bulletin (August 1): 1289-1299.

Thomson, D. W. 1964. The role of the computer in airline accounting. N.A.A. Bulletin (February): 39-47.

Thomson, E. H. 1915. Farm cost accounting. Essential farm records and their interpretation. Journal of Accountancy (December): 401-420.

Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited. Google eBook.

Timmons, D. F. 1961. Product costing for a meat packer. N.A.A. Bulletin (March): 77-82.

Tische, F. F., D. Himmelblau and J. B. Heckert. 1926. The development of accounting in the tent and awning industry. The Accounting Review (March): 85-92. (JSTOR link).

Todd, K. R. 1966. Reporting equities in estate accounting. Journal of Accounting Research (Autumn): 253-259. (JSTOR link).

Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.

Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December 1): 511-521.

Topiol, J. 1966. Accounting for public health nursing associations. The Accounting Review (January): 83-91. (JSTOR link).

Torrence, G. A. 1937. Accounting for truck operations. N.A.C.A. Bulletin (June 1): 1087-1106.

Traeger, F. H. 1966. Plant accounting in the apparel industry. Management Accounting (April): 43-50.

Trotman, K. T. 1986. Revenue recognition in the construction industry: An experimental study. Abacus 22(2): 136-147.

Trott, E. W. 2009. Accounting for debt instruments held as assets. Accounting Horizons (December): 457-469.

Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.

Tucker, C. W. 1932. A scoring plan as an aid to management of branch offices. N.A.C.A. Bulletin (July 15): 1526-1531.

Tucker, H. E. 1932. Cost reports for a newsprint company. N.A.C.A. Bulletin (November 1): 376-391.

Tucker, J. J. III. 1983. The economic activity of a grain mill located in Bald Eagle Valley, Pennsylvania 1868 t0 1872. The Accounting Historians Journal 10(1): 111-117. (JSTOR link).

Turnbull, S. 1973. Time-limited corporations. Abacus 9(1): 28-43.

Turner, M. A. 1993. Accounting for inventory in a reorganization or liquidation. Management Accounting (February): 29-32.

Turner, R. C. 1926. The clay products industry. N.A.C.A. Bulletin (November 1): 157-166.

Turtle, G. R. 1921. Accounting for crude petroleum producers. Journal of Accountancy (April): 250-258.

Tyson, T. 1996. A past as participants knew it: Piece rates, time study, standard costs, and new technology in the U.S. men's tailored clothing industry. Management Accounting Research (September): 321-346.

Tyson, T. N. and R. K. Fleischman. 2006. Accounting for interned Japanese-American civilians during World War II: Creating incentives and establishing controls for captive workers. The Accounting Historians Journal 33(1): 167-202. (JSTOR link).

Ulman, S. A. 1908. Uniform municipal accounting. Journal of Accountancy (August): 269-275.

Ungson, G. R., C. James and B. H. Spicer. 1985. The effects of regulatory agencies on organizations in wood products and high technology/electronics industries. The Academy of Management Journal 28(2): 426-445. (JSTOR link).

Union, C. R. 1920. Uniform accounting in the textile industry. Journal of Accountancy (February): 104-112.

United Typothetae of America. 1918. Treatise on the Standard Accounting System for Printers: To be used with the Standard Cost Finding System with which it Interlocks. United Typothetae of America. Google eBook.

Urban, R. L. 1947. An incentive plan for chain stores. N.A.C.A. Bulletin (May 1): 1086-1090.

Ureel, W. L. 1973. Nuclear fuel accounting. Management Accounting (July): 14-16, 24.

Urich, J. E. 1935. Accounting as applied to the baking industry. N.A.C.A. Bulletin (June 15): 1117-1142.

Urich, J. E. 1936. Accounting for productive materials. N.A.C.A. Bulletin (January 1): 483-487.

Vaivio, J. 2006. The accounting of “The Meeting”: Examining calculability within a “Fluid” local space. Accounting, Organizations and Society 31(8): 735-762.

Van Camp, M. R. 1957. Costing for aircraft manufacture. N.A.A. Bulletin (October): 79-85.

Van der Merwe, A. and J. Thomson. 2007. The lowdown on lean accounting. Strategic Finance (February): 26-33.

Van Duyne, L. R. 1940. Accounting control at a race track. N.A.C.A. Bulletin (March 1): 801-832.

Vanneman, T. S. 1946. Cost accounting in the telephone business. N.A.C.A. Bulletin (July 1): 1035-1045.

Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48.

Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.

Vatter, W. J. 1966. Accounting for leases. Journal of Accounting Research (Autumn): 133-148. (JSTOR link).

Venman, J. H. 1935. Accounting for the manufacture of hatter's fur. N.A.C.A. Bulletin (August 1): 1300-1323.

Vent, G. 1986. Accounting for gold and silver mines: The development of cost accounting. The Accounting Historians Journal 13(2): 77-88. (JSTOR link).

Vent, G. and R. A. Milne. 1989. The standardization of mine accounting. The Accounting Historians Journal 16(1): 57-74. (JSTOR link).

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.

Vercio, A. 1993. What organization are you accounting for? Management Accounting (December): 39-42. (Discussion of three organization structures: product, function, and business process).

Verma, A. 2009. The future of insurance accounting. The CPA Journal (January): 66-68.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (January): 1-20.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (February): 81-98.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (March): 194-206.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (April): 279-286.

Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.

Vinciguerraim, B. M. and M. H. Sanchez. 2006. Accounting for contingencies: Exploring accounting choice, subjectivity, and reporting issues. Global Perspectives on Accounting Education (3): 115-121.

Virgil, R. L. Jr. 1963. The purpose of the buyer as a guide in accounting for goodwill. N.A.A. Bulletin (April): 33-39.

Voegele, A. B. and C. H. Towns. 1939. Cost accounting for federal agencies. N.A.C.A. Bulletin (September 15): 93-99.

Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.

Vollmers, G. L. 1993. Accounting for distribution costs in the Dennison Manufacturing Company during the 1920s and 1930s. The Accounting Historians Journal 20(2): 83-94. (JSTOR link).

Vosselman, E. and J. van der Meer-Kooistra. 2009. Accounting for control and trust building in interfirm transactional relationships. Accounting, Organizations and Society 34(2): 267-283.

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194. (JSTOR link).

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718. (JSTOR link).

Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.

Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.

Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).

Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): 1163-1178.

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

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.

Walker, K. B. 1988. Coors: Brewing a better controllership. Management Accounting (January): 23-27.

Walker, R. 1947. Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): 1453-1470.

Walker, R. G. and G. R. Oliver. 2005. Accounting for expenditure on software development for internal use. Abacus 41(1): 66-91.

Walker, S. P. 2010. Child accounting and ‘the handling of human souls’. Accounting, Organizations and Society 35(6): 628-657.

Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin (September): 50-62.

Walker, W. M. 1959. Equipment maintenance cost control in coal mining. N.A.A. Bulletin (June): 5-13.

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Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36.

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