Management And Accounting Web

Index of Accounting Systems for Business A-B

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

Abandonment Losses
Bonni, C. P. 1977. Capital investment under uncertainty with abandonment options. Journal of Financial and Quantitative Analysis (March): 39-54.

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

Grinyer, J. R. and N. I. Daing. 1993. The use of abandonment values in capital budgeting - A research note. Management Accounting Research (March): 49-62.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.
Accountants Relief Foundation
Churyk, N. T., S. Yu, H. Blumstein and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education 29(1): 60-85.
Accounting Changes - See the Accounting Changes Bibliography

Accounting and Business Machines

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.

Walker, R. 1947. Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): 1453-1470.

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

Woodbridge, J. S. 1959. The inventory concept of accounting as expressed by electronic data-processing machines and applied to international air transportation. N.A.A. Bulletin (October): 5-12. (International airline revenue accounting).
Accounts Receivable Records (See MAAW's Cash Related Topic)
Zeigler, N. B. 1938. Accounts receivable records and methods. N.A.C.A. Bulletin (January 15): 581-594.
Activity Based Costing (See MAAW's ABC Topic )

Ad Agency
Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Webster, K. and C. G. Uffelman. 1957. Cost reporting in an advertising agency. N.A.C.A. Bulletin (March): 899-905.
Advertising (See MAAW's Marketing, Sales and Advertising Topic )

Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48.
Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266. (JSTOR link).
Affirmative Action
Churchill, N. C. and J. K. Shank. 1975. Accounting for affirmative action programs: A stochastic flow approach. The Accounting Review (October): 643-656. (JSTOR link).
Aged Care (Also see Nursing)
Zhang, M. 2003. China’s ageing, risk of the elderly and accounting for aged care. Managerial Finance 29(5/6): 97-110.
Agency Sales
Finney, H. A. 1921. Agency sales. Journal of Accountancy (May): 385-387.
Agency Theory (See MAAW's Agency Theory Topic )

Arnold, V., P. McKenzie and S. G. Sutton. 1995. Instructional case: Rock Star Promotions, Inc. Journal of Accounting Education 13(2): 241-257.
Agriculture (Also see Farms)
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.
Aid Agency
O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.
Aircraft Design
Hall, L. H. 1957. Experience with experience curves for aircraft design changes. N.A.A. Bulletin (December): 59-66.
Aircraft Modification and Repair
Epstein, D. 1956. Predetermining workload for cost control in aircraft modification and repair. N.A.C.A. Bulletin (November): 425-432.
Aircraft Operations
Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.
Aircraft Production
Baldwin, W. E. 1957. Tool costing in aircraft production. N.A.A. Bulletin (October): 51-56.

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

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

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

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

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

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

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

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

Mallet, L. C. 1937. Problems in costing airplanes. N.A.C.A. Bulletin (June 15): 1152-1158.

Nichols, H. C. 1943. Applications of standard costs to the aircraft industry: Introduction. N.A.C.A. Bulletin (April 15): 953-962.

Shupp, F. G. 1944. Job costs for an aircraft parts manufacturer. N.A.C.A. Bulletin (December 15): 363-369.

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74. (JSTOR link).

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Van Camp, M. R. 1957. Costing for aircraft manufacture. N.A.A. Bulletin (October): 79-85.

Woodbridge, J. S. 1930. Accounting in the aircraft industry. N.A.C.A. Bulletin (July 1): 1435-1446.
Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

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

Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues in Accounting Education (November): 539-551.

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601. (JSTOR link). (Part of a forum on cost drivers).

Debreceny, R. and S. Farewell. 2010. Adios! Airways: An assignment on mapping financial statements to the U.S. GAAP XBRL taxonomy. Issues in Accounting Education (August): 465-488.

Dikolli, S. S. and K. L. Sedatole. 2004. Delta's new song: A case on cost estimation in the airline industry. Issues in Accounting Education (August): 345-358.

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

Gujarathi, M. R. and R. J. McQuade. 2003. Sun Airlines, Inc.: Financial reporting of point and loyalty programs. Issues in Accounting Education  (November): 359-368.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues in Accounting Education (November): 685-708.

Heracleous, L. and J. Wirtz. 2010. Singapore Airlines' balancing act. Harvard Business Review (July/August): 145-149.

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

Lochiel, R. G. 1957. Solving cost problems in airline management. N.A.C.A. Bulletin (April): 1022-1032.

McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.

McQueen, M. W. 1941. Accounting for air transportation. N.A.C.A. Bulletin (December 1): 345-369.

Merlo, J. 1969. Management accounting in the airlines with optical reading computers. Management Accounting (July): 35-37.

Miller, D. and M. Chen. 1994. Sources and consequences of competitive inertia: A study of the U.S. airline industry. Administrative Science Quarterly 39(1): 1-23. (JSTOR link).

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).

Moriarity, S., L. Hopkins and A. Slessor. 2010. TransGlobal Airlines. Strategic Finance (August): 44-51. (IMA student case competition).

Moriarity, S., L. Hopkins and A. Slessor. 2011. TransGlobal Airlines. IMA Educational Case Journal 4(3): 1-7.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Murphy, J. A. 1956. How an airline uses its operating statistics. N.A.C.A. Bulletin (November): 415-424.

Román, F. J. 2011. A case study on cost estimation and profitability analysis at Continental Airlines. Issues in Accounting Education (February): 181-200.

Thomson, D. W. 1964. The role of the computer in airline accounting. N.A.A. Bulletin (February): 39-47.

Woodbridge, J. S. 1959. The inventory concept of accounting as expressed by electronic data-processing machines and applied to international air transportation. N.A.A. Bulletin (October): 5-12. (International airline revenue accounting).

Zarini, C. A. 1946. Airline accounting. N.A.C.A. Bulletin (February 1): 507-514.

Zraick, L. E. 1946. Air transportation accounting. The Accounting Review (April): 166-172.
Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90. (JSTOR link).

Weisel, J. A. 1997. Hong Kong Airport Core Programme. Journal of Accounting Education 15(3): 371-388.
Alcohol (Also see Breweries)
Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Cooper, W. 1940. Winnebago Distilling Company: A promotion. The Accounting Review (June): 271-273. (JSTOR link).

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

O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.
Wisner, P. S. 2011. À Votre Santé: Product costing and decision analysis in the wine industry. IMA Educational Case Journal 4(2): 1-4.
Doyle, L. A. 1947. Cost problems for West Coast Aluminum. N.A.C.A. Bulletin (October 1): 145-162.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Scofield, B. W. 1996. Alcoa: Toward understanding minority interest. Journal of Accounting Education 14(4): 579-606.

Settoon, W. A. 1955. Cost reduction in aluminum reduction. N.A.C.A. Bulletin (July): 1484-1492.
Amusement Parks (Also see Theme Parks)
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).

Jones, J. W. 1971. Accounting for amusement parks. Management Accounting (April): 20-21.
Analog Devices
Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.
Anthracite Mine (Also see Mining)
McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

Mengel, C. E. 1941. Anthracite production costs. N.A.C.A. Bulletin (April 15): 893-898.
Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).
Apartments (See Real Estate)
Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.
Apparel Manufacture (Also see Clothing, and Garment)
Ahrendts, A. 2013. Burberry's CEO on turning an aging British icon into a global luxury brand. Harvard Business Review (January/February): 39-42.

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

Caplan, D., N. D. Melumad and A. Ziv. 2005. Activity-based costing and cost interdependencies among products: The Denim Finishing Company. Issues in Accounting Education (February): 51-62.

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Carvalho, J. M., L. L. Rodrigues and R. Craig. 2007. Early cost accounting practices and private ownership: The Silk Factory Company of Portugal, 1745-1747. The Accounting Historians Journal 34(1): 57-89. (JSTOR link).

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Mouritsen, J. 2014. Discussion of "Accounting and sweatshops: Enabling coordination and control in low-price apparel production chains". Contemporary Accounting Research 31(2): 347-353.

Neu, D., A. S. Rahaman and J. Everett. 2014. Accounting and sweatshops: Enabling coordination and control in low-price apparel production chains. Contemporary Accounting Research 31(2): 322-346.

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

The Accounting Review. 1940. Phillips-Jones Corporation: Reclassification of surplus; donated and leased assets; reserves. The Accounting Review (December): 495-499. (JSTOR link).

Traeger, F. H. 1966. Plant accounting in the apparel industry. Management Accounting (April): 43-50.
Appliance (Also see Manufacturing, and Retail)
Frigo, M. L., J. D. Rapp and R. W. Templin. 2011. Transforming talent at Whirlpool. Strategic Finance (May): 29-37.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.
Appraisals (See MAAW's Value & Valuation Topic)

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132. (JSTOR link).
Wilson, T. M. and D. R. Stone. 1980. Project management for an architectural firm. Management Accounting (October): 25-28, 45-46.
Armed Forces
Dugan, R. E. and K. J. Gabriel. 2013. "Special forces" Innovation: How DARPA attacks problems. Harvard Business Review (October): 74-84. (The Pentagon's Defense Advanced Research Projects innovations include the internet, RISC computing, global positioning satellites, stealth technology, unmanned aerial vehicles or drones, and micro-electro-mechanical systems).

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

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

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

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

Katzenbach, J. R. and J. A. Santamaria. 1999. Firing up the front line. Harvard Business Review (May-June): 107-117. (Summary. The authors discuss five unique practices used by the Marine Corps).

MacGregor, J. M. and H. Van Voorhis. 1951. Cost control in the U.S. Air Force. N.A.C.A. Bulletin (November): 302-312.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

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

Potter, D. 1919. Our newest navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Ricks, T. E. 2012. What ever happened to accountability: When leaders don't fire underperforming executives, they send a bad message to the whole organization. Case in point: The U.S. Army. Harvard Business Review (October): 93-100.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

West, T. D. and M. W. Cronk. 2011. Financial officers as leaders: Lessons from Army medicine. Strategic Finance (April): 30-37.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.
Lloyd-Jones, R., M. J. Lewis, M. D. Matthews and J. Maltby. 2005. Control, conflict and concession: Corporate governance, accounting and accountability at Birmingham Small Arms, 1906-1933. The Accounting Historians Journal 32(1): 149-184. (JSTOR link).
Asset Securitization Transactions
Kane, G. D. 1997. The problem of how to account for asset securitization transactions. Journal of Accounting Education 15(1): 39-51.
Atomic Energy
Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. The Accounting Review (January): 25-36. (JSTOR link).

Eversole, H. B. 1950. Approaches to some of the accounting problems in the field of atomic energy development. N.A.C.A. Bulletin (January): 613-622.
Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Lin, T., H. K. Cheng, F. Wang and K. Chang. 2012. A study of online auction sellers' intention to switch platform: The case of Yahoo!Kimo versus Ruten_eBay. Decision Sciences 43(2): 241-272.
Audit and Auditing (See MAAW's Auditing Section)

Auto Dealer

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.

Bradford, M., J. A. Samuels and R. E. Wood. 2008. Beta Auto Dealers: Integrating disparate data to solve management problems. Issues in Accounting Education (May): 309-326.

Coller, M., G. W. Harrison, E. A. Spiller Jr. 2004. Mooresville Honda Company: A case in forensic accounting. Journal of Accounting Education 22(1): 69-94.

Harvard Business Review. 1929. Case studies in business: The selection of security for financing automobile dealers' purchases. Harvard Business Review (April): 357-362.

Harvard Business Review. 1929. Case studies in business: The Waldman Company. Harvard Business Review (April): 362-366. (Statistical methods (least squares) applied to car sales).

Krumwiede, T. and E. Giannini. 2008. First Motors Corporation: A classroom case on impairments. Global Perspectives on Accounting Education (5): 17-25.

Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.
Auto Rentals (Also see Rentals)
Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education  (Spring): 81-98.
Automobile Accessories and Parts
Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues in Accounting Education (August): 465-496.

Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.
Automobile Fleets
Chambers, R. K. 1937. Expense control for automobile fleets. N.A.C.A. Bulletin (May 15): 1007-1027.
Automobile Leasing (Also see MAAW's Lease Topic )
Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.
Automobile Manufacturer (See MAAW's GM and Saturn Topic )
Albright, T. 2008. Mercedes-Benz all activity vehicle (AAV). IMA Educational Case Journal 1(1): 1-4.

Cataldo, A. J. and S. E. Kruck. 1998. Motomobile Motors: A live case project. Journal of Accounting Education 16(1): 147-162.

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

Loch, C. H., F. J. Sting, N. Bauer and H. Mauermann. 2010. How BMW is defusing the demographic time bomb. Harvard Business Review (March): 99-102.

Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).

Smith, K. J. and W. A. Wallace. 1997. Instructional case: Chrysler's historical compensation and governance arrangements. Issues in Accounting Education (Fall): 457-495.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

Whittred, G. and K. R. Ferris. 1995. Instructional case: The impact of SFAS No. 94 on Ford Motor Company. Issues in Accounting Education (Fall): 331-350.
Automotive Distributor
Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

Dyson, C. L. 1933. Coordination of capacity and flow of work in the maintenance department of and automobile sales agency. N.A.C.A. Bulletin (May 15): 1345-1356.
Awards (See Tournaments)
Anand, N. and M. R. Watson. 2004. Tournament rituals in evolution of fields: The case of the Grammy awards. The Academy of Management Journal 47(1): 59-80. (JSTOR link).
Tische, F. F., D. Himmelblau and J. B. Heckert. 1926. The development of accounting in the tent and awning industry. The Accounting Review (March): 85-92. (JSTOR link).
Brearton, E. T. 1962. Contribution margin reporting for multi-unit bakery. N.A.A. Bulletin (July): 77-86.

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

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

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

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

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

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

Kovar, S. E. and K. Evans. 2001. The Bakery: A cross-functional case study for introductory managerial accounting. Journal of Accounting Education 19(4): 283-303.

Lindsay, J. R. 1939. Controllable loss factors in the baking industry. N.A.C.A. Bulletin (June 15): 1315-1323.

Middleton, J. H. 1933. Baking costs. N.A.C.A. Bulletin (January 15): 759-776.

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Porter, J. C. and T. Stephenson. 2009. Buns Bakery: Creating and using a master budget. IMA Educational Case Journal 2(2): 1-7.

Sturgeon, F. W. 1955. The appeal of direct costing in a bakery operation. N.A.C.A. Bulletin (November): 368-376.

Urich, J. E. 1935. Accounting as applied to the baking industry. N.A.C.A. Bulletin (June 15): 1117-1142.
Balanced Scorecard (See MAAW's Balanced Scorecard Topic )


Chaplan, D. H., S. K. Dutta and D. J. Marcinko. 2012. Lehman on the brink of bankruptcy: A case about aggressive application of accounting standards. Issues in Accounting Education (May): 441-459.

Churyk, N. T., S. Yu, G. M. Gross and R. Stoettner. 2015. Johnson Manufacturing case study - Bankruptcy. Journal of Accounting Education 33(4): 309-316.

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

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

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.

Zekany K. E., L. W. Braun and Z. T. Warder. 2004. Behind closed doors at WorldCom: 2001. Issues in Accounting Education (February): 101-117.
Banks (See MAAW's Banking Accounting and Management Bibliography)

Bargain Purchase Gain

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.


Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.
Bars and Pubs
Clarke, P. 2009. Keenans Pub. Strategic Finance (August): 47-51. (IMA student case competition).
Baseball (Also see Sports Teams)
Jenne, S. E. 1998. Homerun Baseball Products, Inc: Defective products. Journal of Accounting Education 16(1): 163-178.

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.
Beer (Also see Breweries)
McCabe, T. C. 1957. Cost analysis for a beer wholesaler. N.A.A. Bulletin (July): 1403-1412.
Beet Sugar (Also see Sugar)
Crawford, F. L. 1924. Cost accounting in the domestic beet sugar industry. National Association of Cost Accountants Official Publications (November 1): 3-13.
Beverage Cans
Govindarajan, V. and J. K. Shank 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15. (Modified version of Chapter 3 - Concepts in value chain analysis: The famous Crown Cork and Seal company case, Shank, J. K. and V. Govindarajan. 1989. Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting. McGraw Hill Professional Publishing).
Bill and Hold Transactions
Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.
McLaughlin, E. J. and R. L. Hunt. 2011. Medical billing fraud at Tenet Healthcare Corporation. Journal of Forensic & Investigative Accounting 3(1): 306-319.

Biological Assets

Daly, A. and H. A. Skaife. 2016. Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 31-47.

Blended Value

Nicholls, A. 2009. ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society 34(6-7): 755-769.

Block Community

O'Neil, C. E. 1932. Accounting for block community organization. N.A.C.A. Bulletin (September 1): 1633-1651. (Volume 14, issue 1).

Blockchain and Bitcoin (See MAAW's Blockchain Bibliography)

Boat Maker (Also see Ships)

Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.
Bonds (Also see Debt and MAAW's Bonds Bibliography)

Book Binder
Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.
Book Manufacturing
Ammon, A. J. 1939. Accounting for customer's property in a book manufacturing plant. N.A.C.A. Bulletin (July 1): 1367-1388.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.
Book Store
Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore:Benchmarking for performance evaluation. IMA Educational Case Journal 1(4): 1-8.
Boroughs and Villages (Also see Municipal Accounting)
Fisher, W. H. 1933. Accounting for boroughs and villages. N.A.C.A. Bulletin (May 1): 1291-1314.
Branch and Branch Office
Ackerman, A. C. 1952. Preparation of branch office manuals. N.A.C.A. Bulletin (April): 983-998.

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

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

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

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

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

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

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

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

Saunderson, R. W. 1932. Method of branch accounting. N.A.C.A. Bulletin (July 15): 1512-1522.

Schade, M. M. 1941. Case study of branch operations. N.A.C.A. Bulletin (June 1): 1136-1143.

Tucker, C. W. 1932. A scoring plan as an aid to management of branch offices. N.A.C.A. Bulletin (July 15): 1526-1531.
Brass (Also see Foundries)
Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

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

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

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

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

Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal 1(1): 1-7.

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

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

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

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

Spitznas, C. T. 1939. A standard cost system for a brewery. N.A.C.A. Bulletin (June 1): 1243-1262.

Walker, K. B. 1988. Coors: Brewing a better controllership. Management Accounting (January): 23-27.

Weissinger, C. 1933. Predetermined costs in the brewing industry. N.A.C.A. Bulletin (August 1): 1655-1674.
Meade, J. A., C. S. A. Cheng and C. W. Chow. 1996. The yellow brick company: An instructional case for integrating the teaching of tax and managerial accounting. Journal of Accounting Education 14(3): 385-400.
AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.
Brush Manufacturing
Broadhead, N. H. 1926. Brush manufacturing costs. N.A.C.A. Bulletin (January 15): 365-376.

Fitts, W. C. 1935. Developing costs at a brush factory. N.A.C.A. Bulletin (January 1): 497-510.
Budget (See MAAW's Budgeting Topic )

Builders (Also see Construction and Home Builders)
Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company. Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company.

Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues in Accounting Education (May): 281-290.

Ratliff-Miller, P. 2010. Haworth, Inc.: Building for the triple bottom line. IMA Educational Case Journal 3(1): 1-4.
Building and Loan Associations (Also see Banks)
Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

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

Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.

Scott, G. G. 1913. Apportionment of profits of building and loan associations. Journal of Accountancy (November): 350-357.
Caston, G. S. H. and R. V. Winquist. 1929. Motor bus and shipping accounting. N.A.C.A Bulletin (May 15).

Dunbar, T. A. 1932. Property records for motor buses. N.A.C.A. Bulletin (November 15): 447-457.
Business Combinations (Also see Mergers, and Takeovers and MAAW's Business Combinations Bibliography)

Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.

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