Management And Accounting Web

Index of Accounting Systems for Business N-R

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

NAFTA
Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).
Nail and Tack Industry
Descoteaux, G. N. 1921. Accounting for the nail and tack industry. Journal of Accountancy (May): 357-363.
National Defense
Taggart, H. F. 1941. Accounting in the national-defense program. The Accounting Review (March): 33-40. (JSTOR link).
National Economic Accounting
Moss, D. A. and S. Brennan. 2002. National Economic Accounting: Past, Present, and Future. Harvard Business School Case 9-703-026.
National Land System for USA (Also see Land)
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).
Naval Vessels
Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.
Naval Stores
Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.
New Plant (Also see Construction)
Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.
Newspapers
Bossert, H. 1921. Newspaper accounting. Journal of Accountancy (December): 422-443.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Shanahan, Y. P. 1995. Implementing an activity-based costing system - Lessons from the Australian Post. Journal of Cost Management (Summer): 60-64.

Shenk, W. W. 1954. Newspaper budgeting for management guidance. N.A.C.A. Bulletin (October): 260-270.

Tucker, H. E. 1932. Cost reports for a newsprint company. N.A.C.A. Bulletin (November 1): 376-391.

Ware, G. A. 1926. Accounting in the news print industry. The Accounting Review (March): 93-97. (JSTOR link).

Ware, G. A. 1927. Budgetary control and standard costs in the newsprint paper industry. N.A.C.A. Bulletin (November): 267-268.
No-Par Stock (Also see Stock)
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).
Non Accountants
Label, W. 2010. Accounting for Non-Accountants, 2nd edition. Sourcebooks, Inc.
Nonfinancial Managers
Droms, W. G. 2003. Finance And Accounting For Nonfinancial Managers: All The Basics You Need to Know. Perseus Publishing.
Noninsurance
Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408. (JSTOR link).
Nonmonetary Exchanges
Fornaro, J. M., R. J. Buttermilch and J. Biondo. 2008. Accounting for nonmonetary exchanges. The CPA Journal (February): 38-41.
Nonprofit (Also see Municipal Accounting and MAAW's Non Profit Topic)

Non-Specialists
Atrill, P. and E. J. McLaney. 2002. Management Accounting for Non-Specialists. Prentice Hall.
Notes
Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Rogers, R. L. and K. Menon. 1985. Accounting for deferred-payment notes. The Accounting Review (July): 547-557. (JSTOR link).

Nuclear: Fuel, Plants, Reactors, and Decommissioning Costs
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.

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

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

McFadden, J. A. 1958. Accounting for the operation of nuclear reactors. N.A.A. Bulletin (September): 35-45.

The Accounting Review. 1941. Metropolitan Edison Company: Restriction on dividends on common stock; consent order. The Accounting Review (March): 94-97. (JSTOR link).
Ureel, W. L. 1973. Nuclear fuel accounting. Management Accounting (July): 14-16, 24.
Nursing (See MAAW's Healthcare Topic)

Nursing Homes
Lander, G. H., A. Reinstein and J. A. Busch. 2008. Controlling nursing home fraud. The CPA Journal (October): 60-65.

Leone, A. J. 2002. The relation between efficient risk-sharing arrangements and firm characteristics: Evidence from the managed care industry. Journal of Management Accounting Research (14): 99-117.

Zhang, M. 2003. China’s ageing, risk of the elderly and accounting for aged care. Managerial Finance 29(5/6): 97-110.
Obsolescence
Adams, E. E. 1922. Provision for obsolescence. Journal of Accountancy (May): 387-388.

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

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

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.

Woods, J. H. 1965. Recording obsolescence: A note. Journal of Accounting Research (Autumn): 261-263. (JSTOR link).
Office
Lehn, F. D. 1939. Principles and methods of measuring office activities. N.A.C.A. Bulletin (May 15): 1169-1190.

Smith, D. S. 1929. The organization and functioning of an office. N.A.C.A. Bulletin (December 15).
Office Appliance
Zweckbronner, S. 1940. Several phases of budgeting for an office appliance manufacturer. N.A.C.A. Bulletin (February 15): 727-745.
Office Supplies (Also see Supplies)
Downs, H. A. 1953. A workable system for office supplies. N.A.C.A. Bulletin (May): 1194-1200.

Noel, J. A. 1958. Budgetary control for six stores retailing office supplies. N.A.A. Bulletin (November): 49-56.

Peters, K. 2011. Office Depot's president on how "mystery shopping" helped spark a turnaround. Harvard Business Review (November): 47-50.
Oil and Gas (Also see Petroleum Industry)
AICPA. 2012. Entities With Oil and Gas Producing Activities - AICPA Audit and Accounting Guide. AICPA.

Barton, T. L., J. B. MacArthur and R. L. Moore. 2005. BuyGasCo Corporation: The use of alternative costing methods in a predatory pricing lawsuit. Issues in Accounting Education (November): 341-357.

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

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

Canace, T. G. and P. E. Juras. 2011. Cilindro del Sur and United Gas Products: An international application of the strategic cost management framework. Issues in Accounting Education (May): 321-339.

Chevis, G. and M. Stuebs. 2012. What ethics lie beyond oil? Journal of Accounting Education 30(3-4): 307-324. (Case based on British Petroleum's 1999 Texas City refinery acquisition, deferred maintenance, and refinery explosion).

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

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

Davis, C. E. and K. Lonborg. 1993. X-Oil Inc.: An instructional case in internal control for the payables cycle. Journal of Information Systems (Fall): 112-133.

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).

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

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

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

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

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

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.

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.

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

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

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

Ghicas, D. and V. Pastena. 1989. The acquisition value of oil and gas firms: The role of historical costs, reserve recognition accounting, and analysts' appraisals. Contemporary Accounting Research 6(1): 125-142.

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

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

Koester, R. J. 1982. Handbook on Oil and Gas Accounting. Institute For Energy Development.

Korsmeyer, E. W. 1950. Interpretation of earnings changes in an oil company. N.A.C.A. Bulletin (July): 1383-1392.

Lafferty, J. V. 1963. Control report package for an oil producing company. N.A.A. Bulletin (November): 55-61.

Lemay, J. W. Jr. 1951. Costing methods for natural gasoline. N.A.C.A. Bulletin (November): 324-331.

Marquart, S. E. 1952. Plant accounting records for an oil refinery. N.A.C.A. Bulletin (December): 545-557.

Matthias, S. C. 1952. Accounting for a bulk oil plant. N.A.C.A. Bulletin (December): 535-544.

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.

McKinnon, W. L. 1950. Planned control of costs in the research division of an oil company. N.A.C.A. Bulletin (June): 1197-1211.

Moreland, K. A. 2007. International financial reporting - Inventory costing at Exxon and BP. Issues in Accounting Education (November): 549-561.

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58.

Neumann, B. R. and D. C. Landagora. 1982. Measuring divisional performance for an oil company. Management Accounting (March): 41-45.

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.

Thomas, W. W. 1961. Appraising profit in the crude oil producing industry. N.A.A. Bulletin (December): 61-68.

Points, A. J. 1962. Multiple-product operating statements in an oil refinery. N.A.A. Bulletin (June): 85-92.

Reimus, B. 2004. Oil and Wasser. Harvard Business Review (May): 33-44. (Case study).

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.

Smith, A. F. 1974. Oil production and accounting in the extractive industry. Abacus 10(2): 100-110.

Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.

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.

Waters. S. K. 1942. Oil refinery accounting. N.A.C.A. Bulletin (September 1): 3-26. (Volume 24, issues 1).

Watson, J. W. 1941. Budgetary capital expenditures for an oil company. N.A.C.A. Bulletin (October 15): 207-220.

Whittred, G. P. 1978. Accounting for the extractive industries: Use or abuse of the matching principle? Abacus 14(2): 154-159.

Woods, L. M.1958. The oil venture - An exercise in accounting. The Accounting Review (October): 632-636. (JSTOR link).

Yung, A. P. 1948. A procedure for handling the retail receivables of an oil company. N.A.C.A. Bulletin (June 15): 1273-1288.
Oleomargarine Industry
Bourgeois, S. S. 1925. The Oleomargarine industry. Journal of Accountancy (November): 337-348.

Oral-aural Accounting

Da Silva, J. B., N. Llewellyn and F. Anderson-Gough. 2017. Oral-aural accounting and the management of the Jesuit corpus. Accounting, Organizations and Society (59): 44-57.

Organ

Nichols, W. A. 1963. Pipe organ manufacturer records contract sales on percentage-of-completion basis. N.A.A. Bulletin (March): 60-63.
Orchestras
Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Pratt, R. R. 1971. Wanted: Management accountants for U.S. orchestras. Management Accounting (January): 24-25.
Overhead (See MAAW's Overhead Topic)

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

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.

Levin, D. and S. Walton. 1916. Packing expense. Journal of Accountancy (September): 233-234.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Zraick, L. E. 1947. Packing house accounting. The Accounting Review (July): 299-303. (JSTOR link).
Paint Industry
Beale, D. M. 1934. Accounting in the paint industry. N.A.C.A. Bulletin (September 15): 73-78.

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

Peacock, E. and P. Juras. 2006. Alternative costing methods: Precision Paint Shop's dilemma. Strategic Finance (August): 50-55. (IMA student case competition related to ABC vs. TOC vs. RCA).

Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.

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.

Sieplein, W. R. 1938. Cost figuring in the paint, varnish and lacquer industry. N.A.C.A. Bulletin (June 15): 1173-1182.
Paper Mills
Albright, T. L. 1999. Forest Hill Paper Company. Strategic Finance (December): 49-52. (The 2000 student case competition).

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

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

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

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

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

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

Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.

Hinton, T. L. 1983. Capital investment: International Paper fights back. Management Accounting (July): 41-44.

Leslie, J. C. 1934. Profit control in a wholesale paper company. N.A.C.A. Bulletin (April 15): 953-967.

Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.

Wilks, P. A. 1936. The flexible budget system at Strathmore Paper Company. N.A.C.A. Bulletin (June 1): 1143-1155.
Paper Bag
Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.
Paper Box and Paperboard
Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.

Yeatts, W. F. 1955. Ingredient costs of paperboard for folding cartons. N.A.C.A. Bulletin (December): 509-515.
Partially Completed Orders
Williams, C. B. 1923. A method of costing partially completed orders. National Association of Cost Accountants Official Publications (October 15): 3-10.
Partnerships
Advent Software Inc. 2002. Understanding Partnership Accounting (Second Edition). Advent Software Inc.

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859. (JSTOR link).

Brooker, R. P. 1967. The dissolution of partnership - Garner v. Murray. Abacus 3(1): 36-54.

Brooker, R. P. 1968. The background of Garner v. Murray. Abacus 4(1): 73-79.

Delgado, E., K. Schipp and C. Rosenthal. 2016. California multitiered partnerships. The CPA Journal (July): 68-69.

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.

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

Holmstrom, J. 1998. Implementing vendor-managed inventory the efficient way: A case study of partnership in the supply chain. Production and Inventory Management Journal (3rd Quarter): 1-5.

Lebow, M. I., V. Frucot and J. Angima. 2013. A partnership with unlimited possibilities: A case of allocation of partnership income and common costs. IMA Educational Case Journal 6(2): 1-3.

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).

Reinstein, A. and D. Johnson. 2004. Applying accounting principles to partnership dissolution. Journal of Accounting Education (3): 253-273.

Walton, S. 1914. Partnership liquidation. Journal of Accountancy (September): 220-223.

Whitman, W. T. 1953. Liquidation of partnerships in installments. The Accounting Review (October): 576-577. (JSTOR link).
Patent
Lawrence, M. E. 1932. Records and methods of operation of a patent department. N.A.C.A. Bulletin (April 15): 1097-1105.
Payables
Fisher, E. B. 1961. Accounting for payables - A tabulating procedure. N.A.A. Bulletin (September): 83-89.
Payroll
Aiken, T. E. 1957. Processing our payroll on the Univac. N.A.C.A. Bulletin (May): 1167-1178.

Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.

Haskell, F. L. 1946. Case study of a payroll system. N.A.C.A. Bulletin (January 15): 451-463.

Institute of Management Accountants. 1997. Case study: Magnet maker draws its own benefits from PDs payroll. Management Accounting (September): 64.

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.

Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.

Zavodney, I. J. N. 1946. Case study of payroll practices and procedures. N.A.C.A. Bulletin (February 15): 549-566.
PCAOB - (See MAAW's SOX Bibliography)

Peanuts
(Also see Farming)
Taylor, W. S. 1920. Accounting in the peanut industry. Journal of Accountancy (February): 113-117.
Pensions (Also see MAAW's Employee Benefits Topic)
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.

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

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

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.

Geary, K. M. and D. L. Street. 2007. Besser Pharma: International accounting for pensions. Issues in Accounting Education (November): 563-578.

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

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

Matthews, R. M. Jr. 1960. Accounting for pension costs. N.A.A. Bulletin (August): 19-26.

Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.

Moonitz, M. and A. Russ. 1966. Accrual accounting for employers' pension costs. Journal of Accounting Research (Autumn): 155-168. (JSTOR link).

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.

Stone, M. S. and K. R. Ferris. 1990. Instructional case: Bethlehem Steel's pension fund disclosures. Issues in Accounting Education (Spring): 88-107.

Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.
Perestroika
Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.
Performance Arts
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.
Performance Management Systems (See MAAW's Performance Management Systems Topic)

Personal Accounting
Fagerberg, D. Jr. 1954. Spotlight on personal accounting. The Accounting Review (July): 355-364. (JSTOR link).
Petroleum Industry (Also see Oil and Gas)
Barton, T. L. and J. B. MacArthur. 2003. Activity-based costing and predatory pricing: The case of the petroleum retail industry. Management Accounting Quarterly (Spring): 1-7.

Cacciatore, 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.

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

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

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).

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

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

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).

Owhoso, V. and A. Weickgenannt. 2010. Vinand Petroleum, Inc.: Initial audit engagement and fraud risk case for a specialized industry. Issues in Accounting Education (May): 331-346.

Pincus, M. 1996. Instructional case: The British Petroleum Company. Issues in Accounting Education (Fall): 443-467.

Pincus, M. 1997. Erratum instructional case: The British Petroleum Company. Issues in Accounting Education (Spring): 171-172.

Turtle, G. R. 1921. Accounting for crude petroleum producers. Journal of Accountancy (April): 250-258.
Pharmacy
Miller, N. A. and W. H. Meserole. 1938. Departmental accounting in drug stores. N.A.C.A. Bulletin (January 1): 534-543.

Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.
Pharmaceutical
Altum, O. R. 1955. Production costing in a pharmaceutical company. N.A.C.A. Bulletin (January): 702-709.

Babe, G. S. 2011. The CEO of Bayer Corp. on creating a lean growth machine. Harvard Business Review (July/August): 41-45.

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57. 

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

Noga, T. J., B. R. Wilkinson and C. O. Ford. 2007. International transfer pricing at Marks Pharmaceuticals: A tax and financial accounting perspective. Issues in Accounting Education (November): 761-768.

Ricci, P., L. J. Hanquille and G. A. Jarrell. 1993. Valuing American Pharmaceuticals, Inc. Issues in Accounting Education (Spring): 139-168.

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.

Zülch, H. and D. Detzen. 2011. Enforcing financial reporting standards: The case of White Pharmaceuticals AG. Issues in Accounting Education (August): 619-632.
Phonograph Records
Borton, E. J. 1922. Production costs in the manufacture of phonograph records. National Association of Cost Accountants Official Publications (December 15): 3-13.

Davis, T. J. 1951. Phonograph records are made on schedule. N.A.C.A. Bulletin (February): 710-716.
Photography
Bergevin, P. M. 1993. The stockholders' equity section of a Japanese company: The Minolta Camera Company case. Journal of Accounting Education 11(2): 301-311.

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

Hampson, R. F. 1923. Accounting for photographers. Journal of Accountancy (December): 421-429.
Pianos
Hawkins, H. B. 1923.Determining piano costs. Journal of Accountancy (February): 115-123.
Pickles
Bush, W. A. 1938. Pickle costs. N.A.C.A. Bulletin (November 1): 277-289.
Pig Iron
Bergman, N. B. 1922. Accounting for pig iron production. Journal of Accountancy (February): 90-99.
Pile Fabric
Harvard Business Review. 1928. Case studies in business: Consolidation of pile fabric manufacturers. Harvard Business Review (October): 96-107.
Pipes and Pipe Line
Geiger, H. D. 1960. An introduction to pipe line accounting. N.A.A. Bulletin (August): 53-65.

The Accounting Review. 1940. Centrifugal Pipe Corporation: Recapitalization; accounting for patents. The Accounting Review (December): 499-504. (JSTOR link).
Piston Ring Industry
Emerson, R. A. 1962. Budgeting for profit in the piston ring industry. N.A.A. Bulletin (November): 45-51.
Plant Removal
Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.
Plantation
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).
Plastics
Grady, W. F. 1951. Estimated standard costs in a plastics company. N.A.C.A. Bulletin (July): 1359-1364.

Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.

Platform Organization

Kornberger, M., D. Pflueger and J. Mouritsen. 2017. Evaluative infrastructures: Accounting for platform organization. Accounting, Organizations and Society (60): 79-95.

Plating

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.
Playtime Equipment
Forman, H. M. 1932. Accounting for the cost of your playtime equipment. N.A.C.A. Bulletin (January 1): 597-608.
Point System
Peden, R. W. 1931. Accounting with the point system. N.A.C.A. Bulletin (May 15): 1515-1544.
Police
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.
Political Action Committees
Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).
Political Campaigns
Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.
Port
Marques, L., J. A. Ribeiro and R. W. Scapens. 2011. The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research (December): 269-291.
Post Office
Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35-36. (Summary).

Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.
Postage Meters
Critelli, M. J. 2005. Back where we belong. Harvard Business Review (May): 47-54. (Pitney Bowes diversification turned out to be a mistake).

Green, M., J. Garrity and A. Gumbus. 2002. Pitney Bowes calls for new metrics. Strategic Finance (May): 30-35. (Balanced scorecard).
Poultry (Also see Chickens, and Farming)
Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Todd, M. 1957. Cost reporting for a poultry enterprise. N.A.C.A. Bulletin (March): 906-911.
Power Plants (Also see Public Utilities)
Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

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

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

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

Kendall, J. P. 1924. The expense of power and building service. National Association of Cost Accountants Official Publications (February 1): 3-9.
Preferred Stock (Also see Stock)
Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.
Price and Pricing (See MAAW's Pricing Decisions Topic)

Printing Industry (Also see Book Manufacturing)
Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.

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

Daniels, R. B. and L. M. Plunkett. 1994. The nature and influence of managerial accounting during the new south movement: The case of a Charleston printer. The Accounting Historians Journal 21(1): 145-161. (JSTOR link).

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

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

Lang, H. H. 1933. Engineering principles applied to the printing industry. N.A.C.A. Bulletin (March 15): 1017-1036.

Lawrence, W. B. 1921. Uniform cost accounting methods in the printing industry. National Association of Cost Accountants Official Publications (August): 3-18.

Lovata, L. M., M. L. Hirsch Jr. and M. L. Costigan. 1998. Bulldog Printing: Cost estimation and information elicitation mini-case and teaching notes. Journal of Accounting Education 16(3-4): 563-583.

Metzger, A. 1931. Mechanical cost accounting for color printing. N.A.C.A. Bulletin (October 15): 225-241.

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.

Shaw, P. H. 1921. A method of obtaining ink costs in the printing industry. National Association of Cost Accountants Official Publications (January): 3-15.

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.
Prisons
Cressey, D. R. 1959. Contradictory directives in complex organizations: The case of the prison. Administrative Science Quarterly 4(1): 1-19. (JSTOR link).
Private Estates
Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.
Private Foundations
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.
Product and Process Startups
Baloff, N. and J. W. Kennelly. 1967. Accounting implications of product and process start-ups. Journal of Accounting Research (Autumn): 131-143. (JSTOR link).
Product Take Back

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


Productivity (See MAAW's Productivity Topic)

Professional (Also see Sports Teams)
Leffler, E. E. 1920. Accounting for a professional institute. Journal of Accountancy (September): 174-179.

Mundee, C. R. Jr. 1975. Primer on the professional corporation. Management Accounting (January): 25-28.

O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.
Property
Bendel, C. W. 1950. Streamlining the property accounting procedure. N.A.C.A. Bulletin (July): 1361-1370.

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

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

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

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

Hossack, A. B. 1945. Postwar readjustments of property accounting. N.A.C.A. Bulletin (June 15): 947-957.
Proprietary
Devlin, J. H. 1920. Accounting for proprietary preparations. Journal of Accountancy (July): 36-42.

Drebin, A. R. 1966. Accounting for proprietary research. The Accounting Review (July): 413-425. (JSTOR link).
Public Accountant (See MAAW's Accounting Practice Topic)
Pasley, R. S. 1924. The accounts of the public accountant. Journal of Accountancy (November): 348-353.
Public Lending Agreements
Begley, J. and R. Freedman. 2004. The changing role of accounting numbers in public lending agreements. Accounting Horizons (June): 81-96.
Public Policy Actions
Enis, C. R. and E. A. Morash. 1985. Accounting for public policy actions: The case of motor carrier deregulation. Abacus 21(1): 63-83.
Public Projects
Terre, N. C., D. W. Warnke and A. P. Ameiss. 1973. Cost/benefit analysis of public projects. Management Accounting (January): 34-37.
Public Space
Neu, D. 2006. Accounting for public space. Accounting, Organizations and Society 31(4-5): 391-414.
Public Television (Also see TV)
Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.
Public Utilities
Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Wilkinson, F. L. 1922. Accounting for electric-light and power industries. Journal of Accountancy (March): 167-177.
Publishing (Also see Book Manufacturing and Printing Industry)
Buettner, L. A. 1920. Accounting for a magazine publishing business. Journal of Accountancy (July): 12-17.

Forsythe, R., J. A. Bunch and E. J. Burton. 1999. Implementing ABC and the balanced scorecard at a publishing house. Management Accounting Quarterly (Fall): 10-18. (Summary).

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

Morris, T. P. 1960. Design for conversion to full costs by a publishing company. N.A.A. Bulletin (February): 15-25.

Shirley, J. E. 1949. Meeting management cost problems for a publisher of classroom periodicals. N.A.C.A. Bulletin (September): 81-90.
Pulpwood
Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.
Punched Card
Rowland, F. H. 1931. Principles of punched card accounting. N.A.C.A. Bulletin (May 1): 1389-1453.
Punched Hole
Petit, R. D. 1930. Punched hole accounting. N.A.C.A. Bulletin (January 15): 627-633.
Purchase Commitments
Gujarathi, M. R. and S. F. Biggs. 1988. Accounting for purchase commitments: Some issues and recommendations. Accounting Horizons (September): 75-82.
Purchased Parts
Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.
Purchasing Agent
Harvard Business Review. 1925. Case studies in business: Status of the purchasing agent in a manufacturing organization. Harvard Business Review (January): 234-238.

Harvard Business Review. 1928. Case studies in business. Centralized purchasing. Harvard Business Review (April): 343-351.

Malloy, F. W. 1958. How we integrated the purchasing-receiving operation. N.A.A. Bulletin (June): 87-91. (Case study).
Race Track (Also see Horse Racing)
Van Duyne, L. R. 1940. Accounting control at a race track. N.A.C.A. Bulletin (March 1): 801-832.
Radio
Eiseman, C. W. 1934. Cost control in the R. K. O. Radio Studio. N.A.C.A. Bulletin (August 1): 1351-1361.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Percival, R. C. 1953. Time is money: Accounting for radio revenue. N.A.C.A. Bulletin (March): 902-909.

Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.

Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): 1163-1178.
Radioactive Isotope
Reeve, J. T. 1961. Accounting for radioactive isotope production. N.A.A. Bulletin (August): 53-69.
Railroads and Railway
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.

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

Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444. (JSTOR link).

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

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

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

Daniels, R. and D. L. Flesher. 1991. The Chicago, Rock Island and Pacific Railroad Company: An examination of contingent liabilities of 1903-1904. The Accounting Historians Journal 18(1): 55-73. (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).

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

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).

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

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

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

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.

Lawrence, W. V. 1965. Some current problems in railroad accounting. N.A.A. Bulletin (June): 31-32.May, I. A. 1917. Street Railway Accounting: A Manual of Operating Practice for Electric Railways. The Ronald Press Company.

Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.

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).

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.

Samson, W. D., D. L. Flesher and G. J. Previts. 2003. Quality of earnings: The case of the Mobile and Ohio Railroad in the 19th century. Issues in Accounting Education (November): 335-357.

Samson, W. D., D. L. Flesher and G. J. Previts. 2006. Corporate governance and external and internal controls: The case of the Baltimore and Ohio Railroad, Circa 1831. Issues in Accounting Education (February): 45-62.

Sikes, C. S. 1917. Railway Accounting, Volume 1. La Salle Extension University.

Suffern, E. L. 1915. Railroad accounting. Journal of Accountancy (May): 401-403.

Teele, A. W. 1908. Railroad accounting in relation to the 20th section of the act to regulate commerce. Journal of Accountancy (December): 89-95.

Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.

Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36.

Wallis, R. N. 1907. Accounting of depreciation by electric railways. Journal of Accountancy (May): 10-15.
Ranch (See Cattle, and Farming)
Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.
Rayon
Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Nadziejka, E. 1951. Standard labor costs for rayon finishers. N.A.C.A. Bulletin (July): 1335-1343.
Real Estate
Beretvas, A. 1952. Case study in auditing procedure: (Real estate & personal property tax). The Accounting Review (April): 210-214. (JSTOR link).

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

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).

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

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.

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

Mucklow, W. 1916. Profits from real estate sales. Journal of Accountancy (May): 321-332.

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.

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).

Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.

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).

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.

Westbrook, L. C. Jr. 1975. Financing real estate investment trusts. Management Accounting (May): 56-58.

Zimmer, I. 1986. Accounting for interest by real estate developers. Journal of Accounting and Economics(March): 37-51.
Receiverships
Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.

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

Root, M. J. 1921. Receivership accounting. Journal of Accountancy (April): 275-285.
Reciprocal Transactions
Weinstein, E. A. 2013. The hazards of reciprocal transactions: Identifying and accounting for increasingly common arrangements. The CPA Journal (February): 56-60.
Records
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.
Redemption Funds
Jackson, J. H. 1922. Treatment of redemption funds. Journal of Accountancy (June): 417-430.
Regulatory
Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.
Reinsurance (Also see Insurance)
Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.
Relief Funds
Preu, F. L. and J. F. Schoen. 1940. Accounting for emergency relief funds. The Accounting Review (June): 170-176. (JSTOR link).
Religious (Also see Churches)
Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.

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.

Remanufacturing - (See MAAW's Manufacturing topic)

Remote Locations

Young, R. M. 1991. Accounting for remote locations. Management Accounting (November): 58-60.
Renegotiation
Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306. (JSTOR  link).
Rentals
Kirschbaum, R. T. 1972. Measuring profitability in the equipment rental business. Management Accounting (January): 41-45.

Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education (Spring): 81-98.

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.

Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.

Searcy, D. L. and T. M. Lorass. 2009. Agile Machinery Group, Inc. - Rental operations analysis. IMA Educational Case Journal2(2): 1-5.

Vruwink, D. R. and B. L. Knoeber. 1997. Blockbuster Video. Issues in Accounting Education (Fall): 513-519.
Reorganizations
Lembke, V. C. 1970. Some considerations in accounting for divisive reorganizations. The Accounting Review (July): 458-464. (JSTOR link).

Turner, M. A. 1993. Accounting for inventory in a reorganization or liquidation. Management Accounting (February): 29-32.
Repair
Battista, G. L. and G. R. Crowningshield. 1963. Accounting for depreciation and repair costs. N.A.A. Bulletin (December): 21-30.

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

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

Madison, W. J. 1933. Accounting for repairs. N.A.C.A. Bulletin (January 1): 689-704.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

Willmert, W. R. 1960. Repaired or rebuilt - It has to be accounted for. N.A.A. Bulletin (January): 11-20.
Replace Cost (See MAAW's Replacement Cost Bibliography)

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

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272. (JSTOR link).
Repurchase Transactions
Chricop, J., P. V. Kiosee and K. Peasnell. 2012. Should repurchase transactions be accounted for as sales or loans? Accounting Horizons (December): 657-679.

Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.
Research and Development
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).

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

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

Craumer, M., T. Kelley, P. Pejovich, L. Duncan and J. Kao. 2002. The sputtering R&D machine. Harvard Business Review (August): 25-36. (Case study).

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

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).

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

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.

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.

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

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).

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

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.

Moffitt, D. S. 1953. Time control of contract research. N.A.C.A. Bulletin (June): 1340-1346.

National Association of Cost Accountants. 1955. Advance summary of N.A.C.A. research study accounting for research and development costs. N.A.C.A. Bulletin (May): 1191-1193.

Nix, P. E. and D. E. Nix. 1992. A historical review of the accounting treatment of research and development costs. The Accounting Historians Journal 19(1): 51-78. (JSTOR link).

O'Brien, W. F. Jr. 1952. Budgetary control in a research and development company. N.A.C.A. Bulletin (March): 838-860.

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

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.

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).

Skinner, A. 1971. Accounting for R&D costs. Management Accounting (May): 29-30, 33.

Smith, K. J. 1995. Instructional case: Gray Research, Inc. Issues in Accounting Education (Fall): 403-439.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45. (Research, Development, Test, and Evaluation).

Spurr, A. L. 1952. Cost accounting in a research organization. N.A.C.A. Bulletin (November): 344-348.

Tallman, J. C. 1955. How cost estimates help guide chemical research. N.A.C.A. Bulletin (August): 1654-1662.

Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6 .
Reserve Recognition
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).
Reserves
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).

Miller, H. E. 1944. Reserves for war contingencies and postwar adjustments. The Accounting Review (July): 248-253. (JSTOR link).
Residual
Powers, M. and L. Revsine. 1989. Lessors' accounting and residual values: Comdisco, Barron's, and GAAP. The Accounting Review (April): 346-368. (JSTOR link).

Sutherland, R. E. 1964. Residual costing weighed under A.R.B. No. 43. N.A.A. Bulletin (December): 14-18.
Restaurants
Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

Bell, D. E. and M. L. Shelman. 2011. KFC's radical approach to China. Harvard Business Review (November): 137-142.

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

Dow, K. E., V. J. Shea and B. E. Waldrup. 2009. Daytona Dreams Restaurant: Linking accounting systems with business valuation. Journal of Information Systems (Spring): 119-136.

Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management March/April): 41-48.

Gifford, R. and H. Howe. 2012. Rosie's East End Restaurant: An experiential introduction to auditing. Journal of Accounting Education 30(2): 207-219.

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

Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.

O'Leary, J. A. 1955. Controlling a restaurant's food supply and costs. N.A.C.A. Bulletin (May): 1178-1190.

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).

Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.

Sullivan, C. T. 2005. A stake in the business. Harvard Business Review (September): 57-64. (Outback restaurant chain's long-term career paths for employees).
Retail (Also see Department Stores)
Anthony, J. H. 2004. As easy as ABC. Issues in Accounting Education (August): 359-361. (A case about a retail appliance and electronics warehouse related to contingent liabilities etc.).

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

Biggart, T. B., L. L. Burney, R. Flanagan and J. W. Harden. 2010. Is a balanced scorecard useful in a competitive retail environment? Management Accounting Quarterly (Fall): 1-12.

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.

Booth, J. M. and B. V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.

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

Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).

Danvers, K., C. A. Brown. 2009. Out-West Products, Inc.: A financial modeling and decision analysis case. Journal of Accounting Education 27(1): 40-57.

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

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

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

Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore: Benchmarking for performance evaluation. IMA Educational Case Journal1(4): 1-8.

Harvard Business Review. 1925. Case studies in business: Reaching the consumer through direct personal selling. Harvard Business Review (October): 94-106.

Harvard Business Review. 1925. Case studies in business: The use of exclusive retail agencies. Harvard Business Review (July): 485-497.

Harvard Business Review. 1929. Case studies in business: How far should retail departmentization be carried? Harvard Business Review (January): 229-239.

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.

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

Kleinhaus, H. I. 1938. Uniform accounting procedure as an aid in reducing retail operating costs. N.A.C.A. Bulletin (January 1): 519-533.

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.

Peisch, A. M. 2010. Accounting for Retail Music Stores. Nabu Press.

Perry, E. B. 1960. Retail system of inventory recording and reporting. N.A.A. Bulletin (October): 41-44.

Porter, U. D. 1945. Retail inventory accounting. N.A.C.A. Bulletin (April 15): 786-798.

Rucci, A. J., S. P. Kirn and R. T. Quinn. 1998. The employee-customer-profit chain at Sears. Harvard Business Review (January-February): 82-97. (Summary).

Rufus, R. J. and W. Hahn. 2011. Mountain State Sporting Goods: A case of fraud? A case study in fraud examination. Issues in Accounting Education (February): 201-217.

Schlessinger, M. 1919. Retail clothing store accounting. Journal of Accountancy (July): 25-32.

Smith, N. C., S. Ansett and L. Erez. 2011. How Gap Inc. engaged with stakeholders. MIT Sloan Management Review (Summer): 69-76.

Spraakman, G. P. 1999. Management accounting at the historical Hudson's Bay Company: A comparison to 20th century practices. The Accounting Historians Journal 26(2): 35-64. (JSTOR link).

Switzer, G. J. 1994. A modern approach to retail accounting. Management Accounting (February): 55-58.

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).

Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.

White, C. E. Jr. 2010. Jim's Sporting Goods: The move to XBRL reporting. Issues in Accounting Education (August): 425-463.
Retail Inventory Method (See MAAW's Inventory Section)
McAuley, F. D. 1949. Retail inventory method adapted to appliance merchandising in a public utility. N.A.C.A. Bulletin (June 1): 1119-1134.
Retirement Plans - Pensions, 401(k), 403(b) etc. (See MAAW's Employee Benefits and Tax Topics.

Returnable Package

Lyman, G. V. W. 1914. Treatment of the returnable package in accounts. Journal of Accountancy (June): 427-430.

Wilson, G. 1914. Returnable package in accounts. Journal of Accountancy (September): 233-235.
Revaluation
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.
Revenue
Alford, R. M., T. M. DiMattia, N. T. Hill and K. T. Stevens. 2011. A series of revenue recognition research cases using the codification. Issues in Accounting Education (August): 609-618.

Arnold, V., J. C. Lampe and S. G. Sutton. 1997. Instructional case using the NAARS database: Resolving revenue recognition issues at Carefree Environments. Issues in Accounting Education (Spring): 99-111.

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

Borthick, A. F. and J. E. Kiger. 2003. Designing audit procedures when evidence is electronic: The case of e-ticket travel revenue. Issues in Accounting Education (August): 275-290.

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

Hayes, D. C. and J. K. Reynolds. 2005. Caroline's Candy Shop: An in-class role-play of the revenue cycle. Journal of Information Systems (Spring): 131-154.

Lovata, L. M., B. J. Reed and M. L. Costigan. 2000. Revenue and expense recognition cases developed from the accounting and auditing enforcement releases. Journal of Accounting Education 18(3): 283-300.

Mills, J. R., R. Mason and C. Carslaw. 2005. The Spanish Springs Casino slot revenue recognition case. Global Perspectives on Accounting Education (2): 99-111.

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

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.
Rework (See MAAW's Spoilage, Rework and Scrap Topic)

Rice Milling
Tapp, T. J. 1923. Accounting for rice milling. Journal of Accountancy (January): 26-31.
Rituals
Gambling, T. 1987. Accounting for rituals. Accounting, Organizations and Society 12(4): 319-329.
Robots
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).
Rotation Billing
Harvard Business Review. 1928. Case studies in business. Rotation billing. Harvard Business Review (July): 477-487.
Rubber (Also see Tires)
Halligan, C. W. 1937. Accounting for the manufacture of mechanical rubber products. N.A.C.A. Bulletin (October 15): 197-216.

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

Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): 1191-1203.

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