Management And Accounting Web

Index of Accounting Systems for Business E-G

A-B | C-D | E-G | H-M | N-R | S-Z

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

Accounting Systems For Business Main Page

E-Commerce (See MAAW's E-Commerce Topic )

Earnings Per Share (See MAAW's EPS Bibliography )

Economic Reality
Williams, P. F. 2006. Accounting for economic reality: Whose reality, which justice? Accounting and the Public Interest (6): 37-44.
Economics of the Firm (See the MAAW's Economics Section)
Dietrich, M. 2001. Accounting for the economics of the firm. Management Accounting Research (March): 3-20.
Electric Alloy
Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.
Electric Cable
Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.
Electrical Appliances
Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.
Electric Lamp
Learoyd, J. S. Jr. 1938. Obsolescence in the electric lamp industry. N.A.C.A. Bulletin (April 15): 950-960.
Electric Railway (Also see Railroads)
Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.

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

Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.
Electric Utilities (Also see Public Utilities)
Clader, W. A. 1917. Electric utilities accounting. Journal of Accountancy (May): 326-337.

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

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

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

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

Wilkinson, F. L. 1922. Accounting for electric-light and power industries. Journal of Accountancy (March): 167-177.
Electrical Wiring Device
Simmons, J. E. 1932. Cost accounting for plastic insulation in the electrical wiring device industry. N.A.C.A. Bulletin (June 1): 1344-1352.
Electronics
Boocock, J. G. and J. Whittaker. 1998. Instructional case: Fenland Electronics Ltd - A teaching case to help students develop financial, analytical and negotiating skills. Issues In Accounting Education (November): 883-904.

Brewer, P. C., P. E. Juras and E. R. Brownlee II. 2003. Global Electronics, Inc.: ABC implementation and change management process. Issues In Accounting Education (February): 49-69.

Brewer, P. C., R. J. Campbell and R. H. McClure. 2000. Wilson Electronics (A) and (B): An ABC capstone experience. Issues In Accounting Education (August): 413-458.

Gumbus, A. and B. Lyons. 2002. The balanced scorecard at Philips Electronics. Strategic Finance (November): 45-49.

Harvard Business Review. 1925. Case studies in business: Position of the inspection department in an organization manufacturing electrical goods. Harvard Business Review (January): 238-240.

Khanna, T., J. Song and K. Lee. 2011. The paradox of Samsung's rise. Harvard Business Review (July/August): 142-147.

Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.

Murthy, U. S. 2010. Tampa Electronics: An instructional case in computer-assisted fraud examination. Issues In Accounting Education (August): 547-552.

Stout, D. E. and J. M. Propri. 2011. Implementing time-driven activity-based costing at a medium-sized electronics company. Management Accounting Quarterly (Spring): 1-11.

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).
Electroplating
Reinert, C. W. 1948. Standard direct labor costs for automatic electroplating processes. N.A.C.A. Bulletin (September 1): 29-31.

Slavin, W. H. 1934. Direct material costs in electroplating. N.A.C.A. Bulletin (March 1): 830-835.
Eleemosynary Institutions
Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.
Emergency
Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396.

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

Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176. (JSTOR link).
Emissions
Elfrink, J. and M. Ellison. 2009. Accounting for emission allowances: An issue in need of standards. The CPA Journal (February): 30-33.

Fornaro, J. M., K. A. Winkelman and D. Glodstein. 2009. Accounting for emissions. Journal of Accountancy (July): 40-47.
Employee Stock Options (Also see Stock Options)
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.
Empowerment
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.
Encumbrance
Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298. (JSTOR link).
Encyclopedias and Works Related to Various Types of Business Systems
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.

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

Moxey, E. P. Jr. 1911. Accounting Systems: A description of systems appropriate to different kinds of business. Alexander Hamilton Institute.

Moxey, E. P., H. D. Greeley, H. M. Jefferson and O. A. Grundman. 1913. Practical accounting methods: A description of systems appropriate to various kinds of business. Key.

National Society of Public Accountants. 1977. Portfolio of Accounting Systems for Small and Medium-Sized Businesses. Prentice-Hall.

National Society of Public Accountants. 1993. Portfolio of Accounting Systems for Small and Medium-Sized Businesses. Prentice-Hall.

Plank, T. M. and L. R. Plank. 1994. Encyclopedia of Accounting Systems. Prentice Hall.

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited.

Vercio, A. 1993. What organization are you accounting for? Management Accounting (December): 39-42. (Discussion of three organization structures: product, function, and business process).
Energy (Also see Public Utilities)
Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.
Engineering and Engineers
Lucki, M. 2011. 80 countries and counting: From Olympic stadiums to nuclear cleanups, CH2M Hill is as ubiquitous as it is anonymous. CFO (June): 36-38.

Mackey, J. T. and H. D. Brecht. 2010. Kenco Engineering Corporation: Strategy-driven costing and lean management. IMA Educational Case Journal 3(2): 1-10.

Narlian, C. A. H. 1920. Accounts of engineers and contractors. Journal of Accountancy (August): 81-87.

Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.
Engineering Components
Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Gietzmann, M. 1991. Implementation issues associated with the construction of an activity-based costing system in an engineering components manufacturer. Management Accounting Research (September): 189-199.
Enterprise Growth
Mautz, R. K. 1950. Accounting for enterprise growth. The Accounting Review (January): 81-88. (JSTOR link).
Entertainment (Also see Film Industry)
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).

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).

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.
Environmental Costs (Also see Hazardous Waste and MAAW's Environmental Cost Topic)

Equipment Records
Hamilton, W. D. 1951. A contractor's equipment records. N.A.C.A. Bulletin (May): 1071-1078.
Equity
Bradbury, M. E. and S. C. Calderwood. 1988. Equity accounting for reciprocal stockholdings. The Accounting Review (April): 330-347. (JSTOR link).
ESOPS (Also see Stock Options)
Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.
Estate
Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Lybrand, W. M. 1925. Estate Accounting. Journal of Accountancy (January): 71.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96. (JSTOR link).

Todd, K. R. 1966. Reporting equities in estate accounting. Journal of Accounting Research (Autumn): 253-259. (JSTOR link).
Euro (Also see Foreign Currency)
Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.
Executors and Executorship
Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104. (JSTOR link).

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

Loomis, J. R. 1907. Contents and mode of stating executors' accounts. Journal of Accountancy (January): 219-232.
Executory Contracts
Birnberg, J. G. 1965. The reporting of executory contracts. The Accounting Review (October): 814-820. (JSTOR link).

Forsyth, T. B. and M. T. Dugan. 2006. Inconsistencies in U.S. GAAP: Accounting for executory contracts. Issues In Accounting Education (August): 291-295.
Expenses
Martin, J. 2009. Accounting for expenses. The CPA Journal (January): 26-31.
Experience Curves (See MAAW's Learning and Experience Curves Section)
Hall, L. H. 1957. Experience with experience curves for aircraft design changes. N.A.A. Bulletin (December): 59-66.
Experimental (Also see Research and Development)
Clark, N. B. 1934. Accounting for experimental and developmental costs. N.A.C.A. Bulletin (February 1): 701-710.

Johnson, E. K. 1949. An accounting procedure for expenditures on experimental projects. N.A.C.A. Bulletin (July 1): 1267-1278.
Export House
Shmerler, M. 1920. Accounting for an export house. Journal of Accountancy (August): 106-117.
Fabrics (Also see Cotton, Rayon, and Woolen)
Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.
Fair, County Fair, Worlds Fair
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).

McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.
Fair Value (See MAAW's Fair Value Accounting Bibliography )

Family Firms (See MAAW's Small Business Section)
Ali, A., T. Chen and S. Radhakrishnan. 2007. Corporate disclosures by family firms. Journal of Accounting and Economics (September): 238-286.
Farmers' Cooperatives
Black, M. L. Jr. 1948. Some accounting aspects of the tax exemption for farmers' cooperatives. The Accounting Review (July):  254-262. (JSTOR link).
Farms (Also see Cattle)
Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School.

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

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

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

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

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.

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

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

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

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Martin, O. R. 1915. Cost of producing farm crops. Journal of Accountancy (April): 245-259.

Mauldon, R. G., H. P. Scrapper and D. W. G. Treloar. 1968. A managerial accounting system for Australian agriculture. Abacus 4(1): 39-50.

Nanni, A. J. Jr., D. Pachamanova and J. Shanks. 2010. Even’ Star Organic Farm. IMA Educational Case Journal 3(3): 1-4.

Newman, E. D. 1921. Cattle costs. National Association of Cost Accountants Official Publications (April): 3-15.

Porporato, M. and N. Waweru. 2010. Argento Dairy Farm. IMA Educational Case Journal 3(1): 1-9.

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).

Scovill, H. T. 1918. Farm Accounting. D. Appleton and Company.

Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.

Thomson, E. H. 1915. Farm cost accounting. Essential farm records and their interpretation. Journal of Accountancy (December): 401-420.
FBI
Wells, J. T. 1975. The accountant's role in the FBI. Management Accounting (April): 24-26.
Federal Government (Also see Government)
Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October):  341-353. (JSTOR link).

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

Morse, E. H. Jr. 1967. Management accounting in the federal government. Management Accounting (February): 55-59.

Voegele, A. B. and C. H. Towns. 1939. Cost accounting for federal agencies. N.A.C.A. Bulletin (September 15): 93-99.

White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.
Federal Reserve (Also see Banks)
Harvard Business Review. 1925. Case studies in business: The discount policy of the Federal Reserve System. Harvard Business Review (January): 248-250.
Feed Company
Gerber, J. W. 1960. Cost control in a large feed company. N.A.A. Bulletin (February): 61-68.
Fertilizer Manufacturing
Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Kreuze, J. 2009. Ace Fertilizer Company: Ethical cost allocations and price determination. IMA Educational Case Journal 2(3): 1-5.
Film Industry (Also see Entertainment, and Motion Pictures)
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).

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

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

Donaldson, W. R. 1923. Cost accounting in the production of motion pictures. National Association of Cost Accountants Official Publications (December 1): 3-22 .
Finance Companies
Comiskey, E. E. and F. A. Mlynarczyk. 1968. Recognition of income by finance companies. The Accounting Review (April): 248-256. (JSTOR link).

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

Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.
Finance Subsidiaries
Mohr, R. M. 1988. Unconsolidated finance subsidiaries: Characteristics and debt/equity effects. Accounting Horizons (March): 27-34.
Financial Institutions
Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.
Financial Instruments
Bradbury, M. E. 2003. Implications for the conceptual framework arising from accounting for financial instruments. Abacus 39(3): 388-397.

Langmead, J. M. and J. Soroosh. 2011. Accounting for financial instruments: More turmoil ahead. The CPA Journal (February): 6-12.

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.

The CPA Journal. 2011. Accounting for financial instruments: A status report.The CPA Journal (August): 28-30.
Financial Services (Also see Banks, and Financial Institutions)
Berry, A., E. Loughton and D. Otley. 1991. Control in a financial services company (RIF): A case study. Management Accounting Research (June): 109-139.

Burney, L. and Z. Paul. 2008. Financial Services Corporation: Implementing an HR balanced scorecard. IMA Educational Case Journal 1(2): 1-10.

Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.

Hogan, W. P. 1995. Market value accounting in the financial services sector. Abacus 31(1): 31-44.
Fire Losses
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.
Fish and Fisherman
Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Rastall, E. S. 1917. The fisherman's problem. Journal of Accountancy (December): 450-452.

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

White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.
Fixed Assets (Also see Depreciation)
Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

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

Gore, R. A. and P. J. Herz. 2010. Snowy Ridge Ski Resort: Fair value measurement and the impairment of long-term assets. Issues In Accounting Education (February): 59-70.

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

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

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

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

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

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

Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.

National Association of Accountants. 1974. Fixed asset accounting: The allocation of costs. Management Accounting (January): 43-49.

Peterson, R. H. 1994. Accounting for Fixed Assets. John Wiley & Sons.

Prickett, A. L. 1929. Fixed property records - Their forms and uses. N.A.C.A. Bulletin (October 15).

Selogie, T. A. 1941. A case study of accounting for fixed assets. N.A.C.A. Bulletin (October 15): 221-232.

Stempf, V. H. 1938. Accounting for fixed assets. N.A.C.A. Bulletin (April 15): 935-949.

The Accounting Review. 1940. Akron Brass Manufacturing Company, Inc.: Reorganization; appreciation of fixed assets; parent and unprofitable subsidiary. The Accounting Review (September): 400-406. (JSTOR link).

The Accounting Review. 1940. Gimbel Brothers, Inc.: Appreciation of fixed assets; earnings of subsidiaries; retail store accounts. The Accounting Review (September): 406-412. (JSTOR link).

Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).

Young, W. M. Jr. 1961. Toward variable-base fixed asset accounting. N.A.A. Bulletin (April): 23-30.
Fleet Administration
Westberg, L. A. 1957. Accounting applied to fleet administration. N.A.A. Bulletin (August): 1547-1556.
Flexible Entity
Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122. (JSTOR link).
Florida Real Estate Boom
Boyd, O. W. 1926. Accounting problems of the Florida real estate boom. The Accounting Review (September): 64-73. (JSTOR link).
Flour Merchants
Geiger, H. D. 1964. Financial statements of the grain and flour merchants. N.A.A. Bulletin (June): 55-61.
Flour Mills
Dohr, J. L. 1919. Some aspects of flour mill accounting. Journal of Accountancy (September): 161-179.

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

Linnenkohl, K. E. 1949. Daily report basis for planning and control in the flour milling industry. N.A.C.A. Bulletin (February 15): 721-728.

Logue, R. P. 1941. Matching costs with revenues in the flour-milling industry. The Accounting Review (June): 196-206. (JSTOR link).

McKee, R. W. 1923. Cost apportionment in flour milling. Journal of Accountancy (January): 22-25.

McKibbin, R. C. 1947. Valuing flour mill inventories. N.A.C.A. Bulletin (May 1): 1076-1085.

Narlian, C. A. H. 1922. Flour milling costs. National Association of Cost Accountants Official Publications (May 1): 3-12.

Taylor, J. B. 1927. Some phases of North Dakota's experiment in flour mill operation. The Accounting Review (June): 129-139. (JSTOR link).
Food Preserving
Barth, R. E. 1920. Accounting for food preserving companies. Journal of Accountancy (February): 91-97.
Food Processing
Atkinson, G. F. 1950. Profit control by territories and products in the food processing industry. N.A.C.A. Bulletin (March): 807-818.

Axelsson, D., M. Fogelkvist and B. M. Cunningham. 2012. Product costing at Fine Foods: Is it a symptom or the problem? Strategic Finance (August): 47-52.

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

Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.

Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.

Hamel, G. 2011. First, let's fire all the managers: Morning Star, a leading food processor, demonstrates how to create an organization that combines managerial discipline and market-centric flexibility - without bosses, titles, or promotions. Harvard Business Review (December): 48-60.

Lyons, B. and A. Gumbus. 2004. How Unilever HPC-NA sold its employees on the balanced scorecard. Strategic Finance (April): 40-44.

Mayhew, W. E. 1947. Cost accounting for food processors. N.A.C.A. Bulletin (February 1): 647-668.

McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.

Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

Nguyen, H. and G. Spraakman. 2011. Impcorp Foods. IMA Educational Case Journal 4(3): 1-5.

Pforsich, H., B. K. P. Kramer and G. R. Just. 2008. Establishing an internal audit department: The case of the Schwan Food Company. Global Perspectives on Accounting Education (5): 1-16.

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.

Taggart, H. F. 1939. The Standard Brands case. N.A.C.A. Bulletin (October 15): 195-262.

Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.

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).

Wang, G., Z. Gao and T. W. Lin. 2010. Using ABC to improve the logistics value chain in a Chinese food product company. Cost Management (January/February): 39-46.
Food Service (Also see Restaurants)
Davis, C. E. and E. B. Davis. 2003. Garden Patch Foods: Analyzing the purchasing-through-payables process. Issues In Accounting Education (November): 369-383.

Pippert, K. C. 1949. Accounts maintained for a company-operated in-plant food service. N.A.C.A. Bulletin (September): 77-80.

Richards, A. B. 1961. A note on depreciation and inventory valuation methods used by food companies. The Accounting Review (July): 472-473. (JSTOR link).
Footware (Also see Shoes)
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.
Forecasting - (See MAAW's Budgeting Topic)

Foreign Business and Subsidiary

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

Gaumnitz, C. B. 1997. Instructional case: Foreign Subsidiary: Conversion to U.S. GAAP, translation to U.S. dollars and consolidation. Issues In Accounting Education (Spring): 141-160.

Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues In Accounting Education (May): 233-245.

Haka, S. F., B. A. Lamberton and H. M. Sollenberger. 1994. International subsidiary performance evaluation: The case of the Ameripill Company. Issues In Accounting Education (Spring): 168-190.

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

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).

Sorensen, S. M., Z. Xu and D. L. Kyle. 2012. Currency translation's effects on reported earnings and equity: An instructional case. Issues In Accounting Education (August): 837-854.
Foreign Exchange
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.

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

Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381. (JSTOR link).

Shwayder, K. R. 1972. Accounting for exchange rate fluctuations. The Accounting Review (October): 747-760. (JSTOR link).

Whitman, A. H. 1924. Foreign exchange accounting. Harvard Business Review (July): 465-472.
Forensic Accounting (See MAAW's Auditing and Forensic Accounting Topic )

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

Berkman, H. and M. E. Bradbury. 1998. Instructional case: Evergreen Forests Limited. Issues In Accounting Education (November): 869-882.

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

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

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

Johnson, H. T. and D. A. Loewe. 1987. How Weyerhaeuser manages corporate overhead costs. Management Accounting (August): 20-26.

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).

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193. (JSTOR link).

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.
Forfeited Deposits
Hoffbauer, I. S. 1961. Capital gain for forfeited deposits on containers. N.A.A. Bulletin (December): 40.
Forge
Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.
Fossil Fuel
İşlegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.
Foundries
Abernathy, H. L. 1948. Production control and cost procedures in a foundry producing standard units. N.A.C.A. Bulletin (March 15): 859-864.

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

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

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

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

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

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

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

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

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

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

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

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).Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

Machinery Bldrs. Soc. 1924. A foundry cost system. National Association of Cost Accountants Official Publications (May 15): 3-14.

Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.

Noble, T. B. 1957. Raw material cost control in a gray iron foundry. N.A.A. Bulletin (September): 45-54.

Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.

Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).

Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.

Sears, J. H. 1955. Comparable "fringe" cost figures for foundries. N.A.C.A. Bulletin (February): 823-830.

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.

Squier, R. H. 1964. Foundry costing utilizing direct costs. N.A.A. Bulletin (February): 49-56.

Stocker, R. W. 1957. Production control system for a gray iron foundry. N.A.A. Bulletin (September): 63-67.

Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.

Thomas, E. W. 1960. Meeting the needs of specialty foundry costing. N.A.A. Bulletin (August): 75-80.

Williams, R. 1999. Management accounting practice and price calculation at Boulton and Watt's Soho Foundry: A late 18th century example. The Accounting Historians Journal 26(2): 65-88. (JSTOR link).

Wise, B. G. 1948. Determining costs by customers in a multi-metal jobbing foundry. N.A.C.A. Bulletin (March 15): 865-867.
Fountain
Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.
Franchise
Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

Olson, R. S. 1971. The franchise agreement. Management Accounting (June): 37-44.
Fraternal Organizations and Societies, Fraternities
Hornberger, D. J. 1926. Accounting control in college fraternal organizations. The Accounting Review (September): 89-92. (JSTOR link).

Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.
Fraud (See MAAW's Auditing Topic)

Freight Costs and Forwarding
(See MAAW's Logistics and Distribution Cost Topic)
Abel-Maksoud, A. and M. Kawam. 2009. Relationships amongst value creating variables in an international freight forwarding and logistics firm: Testing for causality. Journal of Applied Management Accounting Research (Winter): 63-78.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.
Frequent Flyer
Gujarathi, M. R. 1991. Bridging the gap in GAAP: A case study of accounting for frequent flyer plans. Accounting Horizons (September): 57-68.
Fuel
Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Royston, C. W. 1956. Accounting records for fuel oil dealers. N.A.C.A. Bulletin (March): 880-891.
Fully Depreciated Assets
Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.
Fund Accounting (Also see Government and MAAW's Non-Profit Topic)
Hewitt, L. A. 1958. Aiding church administration by fund accounting and budgeting. N.A.A. Bulletin (November): 43-56.
Fund Drives
Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.
Funds Statement (See MAAW's Fund Statement Bibliography )

Funeral Home
Ruhl, J. M. and L. Wilson. 2008. Bak Funeral Home. Issues In Accounting Education (August): 481-492.
Furniture
Bennett, C. W. 1938. The Vermont Maple Furniture Company (A cost study). N.A.C.A. Bulletin (July 1): 1225-1250.

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

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.

Hughes, S. B. and R. A. Taylor. 2004. Heartland Furniture Company: Adapting to change. Strategic Finance (July): 46-51. (IMA case competition to develop a strategic plan to revive this 3 plant company).

Sinason, D. H. and C. J. Normand. 2006. Omni Furniture Company: A systems development life cycle case. Journal of Information Systems (Fall): 81-91.
Futures Contracts
Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910. (JSTOR link).
Future Events
Beaver, W. H. 1991. Problems and paradoxes in the financial reporting of future events. Accounting Horizons (December): 122-134.
Garage Doors
Webber, S. and B. D. Clinton. 2004. Resource Consumption Accounting Applied: The Clopay Case. Management Accounting Quarterly (Fall): 1-14.
Garbage Trucks
Mohrman, M. B. 2009. Depreciation of airplanes and garbage trucks: Information value and fraud prevention in financial reporting. Issues In Accounting Education (February): 105-107. (Class assignment).

Ragothaman, S. C., W. Wilcox and T. L. Davies. 2003. Garbage In, Garbage Out Waste Disposal Incorporated: An audit case. Issues In Accounting Education (August): 307-316.
Garment Factory (Also see Cotton Mills)
Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Sweetser, F. L. 1937. Standard costs simplified for garment manufacturers. N.A.C.A. Bulletin (August 1): 1309-1330.
Gaskets
Brewer, P. C. and F. A. Kennedy. 2005. Creating a lean enterprise: The case of the Lebanon Gasket Company. Strategic Finance (September): 45-53. (IMA student case competition).
Geophysical Exploration
Yeager, B. R. 1951. Accounting for geophysical exploration. N.A.C.A. Bulletin (November): 334-342.
Gift Cards
Gujarathi, M. and T. Noga. 2012. Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education 30(1): 131-142.

Gujarathi, M. R. 2012. Max-Value Stores, Inc.: Financial reporting of gift cards. Issues In Accounting Education (August): 783-798.

Hennes, K. M. and K. M. Schenck. 2014. The development of reporting norms without explicit guidance: An example from accounting for gift cards. Accounting Horizons (September): 561-578.

Kile, C. O. Jr. 2007. Accounting for gift cards. Journal of Accountancy (November): 38-43.
Ginger Ale
Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin (January 1): 511-533.
Glass
Harrold, P. L. 1939. Outline of factory cost procedure in plate glass manufacturer. N.A.C.A. Bulletin (October 1): 159-182.

Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.

Rothrauff, G. A. 1930. Standard costs in the illuminating and industrial glass industry. N.A.C.A. Bulletin (January 1): 553-571.
Glue
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).
God
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.

Quattrone, P. 2006. Corrigendum to ''Accounting for God: Accounting and accountability practices in the Society of Jesus (Italy, XVI-XVII centuries)'' [Accounting, Organizations and Society 28 (2004) 169-249]. Accounting, Organizations, and Society 31(1): 105.

Going Concern (See the Financial Reporting Bibliography)

Edmonds, J., R. Leece and J. Penner. 2016. The going concern gap in U.S. GAAP. The CPA Journal (February): 46-49.

Eickemeyer, J. H. and V. J. Love. 2016. The concerns with going concern. The CPA Journal (January): 6-9.

Golf

Waite, T. 2003. Keeping to the fairway. Harvard Business Review (April): 29-37. (Case study).
Goodwill (See MAAW's Goodwill Bibliography )

Government (Also see Municipal Accounting and MAAW's Non Profit Topic )

Government Contracts (See MAAW's Government Contracting Topic )

Government Furnished Material
Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.
Graded Product
Webster, N. R. 1938. Pricing and costing graded product. N.A.C.A. Bulletin (November 1): 290-294.
Grain Mill
Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Hughes, S. B., C. Beaudoin and R. R. Boedeker. 2013. Good intentions at Good Grains, Inc. Issues In Accounting Education (February): 15-25.

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).

White, H. 1952. Cost practices of twenty grain processors. N.A.C.A. Bulletin (April): 969-982.
Greenhouse
Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.
Greenmail Payments
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.
Greeting Cards
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.
Grocery Stores (Also see Food)
Alderson, W. 1929. Cost accounting for distribution in retail grocery stores. N.A.C.A. Bulletin (October 1).

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

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

Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.

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).

Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.

Thompson, K. W. 1935. Accounting control in a chain of 4,000 grocery stores. N.A.C.A. Bulletin (August 1): 1289-1299.
Guaranteed Wage Plans
Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406. (JSTOR link).
Gum
Eriksen, S. and B. Busta. 2011. Wrigley's dual-class equity strategy. Global Perspectives on Accounting Education (8): 1-6.

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