Management And Accounting Web

Accounting Theory Bibliography M-Z

A-L  |  M-Z

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

Accounting Theory Main Page | Theories Main Page

Macintosh, N. B. 2002. Accounting, Accountants and Accountability: Poststructuralist Positions (Routledge Studies in Accounting). Routledge.

Macintosh, N. B. 2006. Accounting - Truth, lies, or "Bullshit"? A philosophical investigation. Accounting and the Public Interest (6): 22-36.

Mackenzie, D. H. 1947. The logic of the cost and revenue approach. The Accounting Review (January): 12-18. (JSTOR link).

Mackenzie, D. H. 1949. Contemporary theories of corporate profits reporting. The Accounting Review (October): 360-368. (JSTOR link).

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).

Madden, D. L., L. D. McCullers and R. P. van Daniker. 1972. The materiality of research and development expenditures. Journal of Accounting Research (Autumn): 417-420. (JSTOR link).

Malmi, T. 2010. Reflections on paradigms in action in accounting research. Management Accounting Research (June): 121-123.

Manes, R. P. and V. L. Smith. 1965. Economic joint cost theory and accounting practice. The Accounting Review (January): 31-35. (JSTOR link).

Mano, R. M. and M. L. Mouritsen. 2004. The sensibility of principles-based accounting standards. Strategic Finance (May): 55-57.

Manrara, L. V. 1949. We are dragging our anchor - The drift from historical cost. N.A.C.A. Bulletin (November): 243-252. (Accountants need to define the boundaries of accounting, adopt historical cost as the only basis of accounting, and eliminate cost or market, LIFO, the base stock valuation method, and depreciation on replacement values).

Marple, R. P. 1963. Value-itis. The Accounting Review (July): 478-482. (JSTOR link).

Martin, J. R. Not dated. The concept of validity. Management And Accounting Web. http://maaw.info/ValidityNotes.htm

Mason, P. 1950. The 1948 statement of concepts and standards. The Accounting Review (April): 133-138. (JSTOR link).

Mastracchio, N. J. Jr. and H. M. Lively. 2013. How many accounting frameworks are enough? The CPA Journal (August): 6-9.

Mathews, R. 1982. Chambers and the development of accounting theory: A personal reminiscence. Abacus 18(2): 175-178.

Mattessich, R. 1971. The market value method according to Sterling: A review article. Abacus 7(2): 176-193.

Mattessich, R. 1972. Methodological preconditions and problems of a general theory of accounting. The Accounting Review (July): 469-487. (JSTOR link).

Mattessich, R. 1998. In search of a framework for deprival value and other purpose-oriented valuation methods. Abacus 34(1): 4-7.

Mattessich, R. 2007. Two Hundred Years of Accounting Research. Psychology Press.

Mattessich, R. V. 1986. Fritz Schmidt (1882-1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory. Contemporary Accounting Research 2(2): 157-178.

Mauriello, J. A. 1963. Realization as the basis for asset classification and measurement. The Accounting Review (January): 26-28. (JSTOR link).

Mautz, R. K. 1941. Revising the "Tentative Statement". The Accounting Review (March): 66-75. (JSTOR link).

Mautz, R. K. 1957. The 1957 statement of accounting and reporting standards. The Accounting Review (October): 547-553. (JSTOR link).

Mautz, R. K. 1963. Accounting as a social science. The Accounting Review (April): 317-325. (JSTOR link).

Mautz. R. K. 1965. Challenges to the accounting profession. The Accounting Review (April): 299-311. (JSTOR link).

May, G. O. 1937. Principles of accounting. Journal of Accountancy (December): 423-425. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

May, G. O. 1943. The nature of the financial accounting process. The Accounting Review (July): 189-193. (JSTOR link).

May, G. O. 1953. Financial Accounting: A Distillation of Experience. The Macmillan Company. For a note on this book see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Maynard, G. P. 1952. Business income and national income: A contrast of concepts. The Accounting Review (April): 189-194. (JSTOR link).

McCarthy, W. E. 1979. An entity-relationship view of accounting models. The Accounting Review (October): 667-686. (JSTOR link).

McCosh, A. M. 1967. Accounting consistency - Key to stockholder information. The Accounting Review (October): 693-700. (JSTOR link).

McCowen, G. B. 1946. The accountant as an artist. The Accounting Review (April): 204-211.

McCoy, J. R. 1948. Report of Committee on Revision of the Statement of Principles: Equities. The Accounting Review (January): 23-27. (JSTOR link).

McCredie, H. 1957. The theory and practice of accounting. The Accounting Review (April): 216-223. (JSTOR link).

McDonald, D. L. 1967. Feasibility criteria for accounting measures. The Accounting Review (October): 662-679. (JSTOR link).

McKeown, J. C. 1971. An empirical test of a model proposed by Chambers. The Accounting Review (January): 12-29. (JSTOR link).

McKernan, J. F. 2007. Objectivity in accounting. Accounting, Organizations and Society 32(1-2): 155-180.

McMullen, S. Y. 1951. Clarifying the balance sheet: An analysis and interpretation of Supplementary Statement No. 1 on "Reserves and Retained Income" by a member of the Committee on Concepts and Standards. The Accounting Review (April): 157-166. (JSTOR link).

McSweeney, B. 2009. The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices. Accounting, Organizations and Society 34(6-7): 835-848.

Merchant, K. A. 2010. Paradigms in accounting research: A view from North America. Management Accounting Research (June): 116-120.

Metcalf, R. W. 1964. The "basic postulates" in perspective. The Accounting Review (January): 16-21. (JSTOR link).

Metcalf, R. W. and G. D. Welch. 1968. Basic accounting theory: A set of three postulates. Management Accounting (June): 3-7. (Time, horizon, unity, and monetary expression).

Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April): 146-148. (JSTOR link).

Miller, H. E. 1961. After there is agreement on broad accounting principles - What then? Texas Certified Public Accountant (September): 3-6. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Miller, H. E. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 15-17. (JSTOR link).

Miller, P. B. 1990. The conceptual framework as reformation and counterreformation. Accounting Horizons (June): 23-32.

Miller, P. B. W. and P. R. Bahnson. 2010. Continuing the normative dialog: Illuminating the asset/liability theory. Accounting Horizons (September): 419-440.

Mobley, S. C. 1966. The concept of realization: A useful device. The Accounting Review (April): 292-296. (JSTOR link).

Mobley, S. C. 1968. Measures of income. The Accounting Review (April): 333-341. (JSTOR link). (Financial statements expressing different concepts of income including: Distributed income, Validated income, Earned income, and Cumulative income).

Mock, T. J. 1971. Concepts of information value and accounting. The Accounting Review (October): 765-778. (JSTOR link).

Modell, S. 2010. Bridging the paradigm divide in management accounting research: The role of mixed methods approaches. Management Accounting Research (June): 124-129.

Moehrle, S. R. and J. A. Reynolds-Moehrle. 2008. The proposed conceptual framework. The CPA Journal (November): 6-9.

Montagna, P. 1991. Accounting elites and accounting theory. Accounting, Organizations and Society 16(1): 93-99.

Montgomery, R. H. 1936. The natural business year. N.A.C.A. Bulletin (November 15): 305-322.

Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA.

Moonitz, M. 1962. Should we discard the income concept? The Accounting Review (April): 175-180. (JSTOR link).

Moonitz, M. 1963. Why do we need postulates and principles? Journal of Accountancy (December): 42-46. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Moonitz, M. and A. C. Littleton. 1965. Significant Accounting Essays. Prentice-Hall. Review by M. E. Peloubet. (JSTOR link).

Moonitz, M. and C. L. Nelson. 1960. Recent developments in accounting theory. The Accounting Review (April): 206-217. (JSTOR link).

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moore, L. 2017. Revisiting the firm, reporting entity, and going concern concepts in light of financial crisis. Accounting and the Public Interest (17): 130-143.

Morey, L. 1927. Finding correct principles of public accounts. The Accounting Review (September): 213-222. (JSTOR link).

Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734. (JSTOR link).

Most, K. S. 1973. The planning hypothesis as a basis for accounting theory. Abacus 9(2): 127-136.

Mouck, T. 1993. The "Revolution" in financial reporting theory: A Kuhnian interpretation. The Accounting Historians Journal 20(1): 33-57. (JSTOR link).

Mouck, T. 1995. Irving Fisher and the mechanistic character of twentieth century accounting thought. The Accounting Historians Journal 22(2): 43-83. (JSTOR link).

Munter, P. and T. A. Ratcliffe. 1980. On the attributes of an asset. Abacus 16(2): 116-123.

Murphy, G. J. 1976. A numerical representation of some accounting conventions. The Accounting Review (April): 277-286. (JSTOR link).

Murray, D. 2010. What are the essential features of a liability? Accounting Horizons (December): 623-633.

Myers, J. H. 1959. The critical event and recognition of net profit. The Accounting Review (October): 528-532. (JSTOR link).

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Nelson, E. G. 1939. A note on principles of accounting. The Accounting Review (December): 350-355. (JSTOR link).

Nelson, E. G. 1942. The relation between the balance sheet and the profit-and-loss statement. The Accounting Review (April): 132-141. (JSTOR link).

Nelson, E. G. 1949. Science and accounting. The Accounting Review (October): 354-359. (JSTOR link).

Nelson, R. H. 1953. The momentum theory of goodwill. The Accounting Review (October): 491-499. (JSTOR link).

Newcomer, H. L. 1948. Report of Committee on Revision of the Statement of Principles: Introductory statement. The Accounting Review (January): 7-12. (JSTOR link).

Newman, D. P. 1981. Coalition formation in the APB and the FASB: Some evidence on the size principle. The Accounting Review (October): 897-909. (JSTOR link).

Nicol, R. E. G. 1968. The accounting equation revisited: A conceptual accounting model. The Accounting Review (October): 777-779. (JSTOR link).

Nobes, C. W. 1983. Costs v. exit values: A comment. Abacus 19(1): 76-78.

Nurnberg, H. 1973. A strange animal. Journal of Accounting Research (Autumn): 331-333. (JSTOR link).

Nussbaumer, N. 1992. Does the FASB's conceptual framework help solve real accounting issues? Journal of Accounting Education 10(1): 235-242.

Odmark, V. E. 1960. Current challenges to accounting principles. The Accounting Review (April): 272-277. (JSTOR link).

Oehler, C. 1942. Theory and practice. The Accounting Review (July): 277-282. (JSTOR link).

Ohlson, J. A. 1991. The theory of value and earnings, and an introduction to the Ball-Brown analysis. Contemporary Accounting Research 8(1): 1-19.

Ohlson, J. A. and A. G. Buckman. 1981. Toward a theory of financial accounting: Welfare and public information. Journal of Accounting Research (Autumn): 399-433. (JSTOR link).

Ohlson, J. A., S. Penman, R. Bloomfield, T. E. Christensen, R. Colson, K. Jamal, S. Moehrle, G. Previts, T. Stober, S. Sunder and R. L. Watts. American Accounting Association's Financial Accounting Standards Committee. 2010. A framework for financial reporting standards: Issues and suggested model. Accounting Horizons (September): 471-485.

Oliphant, W. J. 1971. The search for accounting principles. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 93-98. (JSTOR link).

Oliver, B. L. 1974. The semantic differential: A device for measuring the interprofessional communication of selected accounting concepts. Journal of Accounting Research (Autumn): 299-316. (JSTOR link).

Owen, J. M. 1958. A review of the basic concepts of financial accounting. N.A.A. Bulletin (June): 65-76. (Discussion of the concepts of utility, objectivity, consistency, the accounting entity, the going concern, conservatism, etc.).

Owens, R. N. 1942. What is a security? The Accounting Review (July): 303-308. (JSTOR link).

Owens, V. C. Jr. 1958. A magazine publisher's adoption of budgeting and direct costing. N.A.A. Bulletin (November): 57-64.

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary).

Park, C. 1966. Discussion of the accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 18-20. (JSTOR link).

Parker, L. D. and P. Ritson. 2011. Accounting's latent classicism: Revisiting classical management origins. Abacus 47(2): 234-265.

Parker, R. H. 1972. Hendriksen's Accounting Theory. Abacus 8(1): 102-108.

Patterson, R. G. 1967. Materiality and the economic environment. The Accounting Review (October): 772-774. (JSTOR link).

Paton, W. A. 1917. Theory of the double-entry system. Journal of Accountancy (January): 7-26.

Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. Monograph No. 3. American Accounting Association.

Patz, D. H. and J. R. Boatsman. 1972. Accounting principle formulation in an efficient markets environment. Journal of Accounting Research (Autumn): 392-403. (JSTOR link).

Peloubet, M. E. 1945. Art or science. The Accounting Review (October): 391-399. (JSTOR link).

Peloubet, M. E. 1961. Is further uniformity desirable or possible? Journal of Accountancy (April): 35-41. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Penman, S. H. 1970. What net asset value? - An extension of a familiar debate. The Accounting Review (April): 333-346. (JSTOR link). ("...the definition of assets depends very much on the postulated notion of Financial Position or Value..." p. 335).

Penman, S. H. and N. Yehuda. 2009. The pricing of earnings and cash flows and an affirmation of accrual accounting. Review of Accounting Studies 14(4): 453-479 .

Penney, L. H. 1960. Why research. The Accounting Review (January): 1-7. (JSTOR link).

Penno, M. C. 2008. Rules and accounting: Vagueness in conceptual frameworks. Accounting Horizons (September): 339-351 .

Perry, K. W. and R. K. Mautz. 1956. Theory cases for undergraduate courses. The Accounting Review (July): 497-500. (JSTOR link).

Peters, R. M. and D. R. Emery. 1978. The role of negative numbers in the development of double entry bookkeeping. Journal of Accounting Research (Autumn): 424-426. (JSTOR link).

Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778. (JSTOR link).

Philips, G. E. 1963. The accretion concept of income. The Accounting Review (January): 14-25. (JSTOR link).

Philips, G. E. 1963. The revolution in accounting theory. The Accounting Review (October): 696-708. (JSTOR link).

Phillips, H. G. 1909. Accounts their construction and interpretation. Journal of Accountancy (January): 244-245.

Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296. (JSTOR link).

Pilcher, D. J. 1933. Five basic accounting concepts. The Accounting Review (March): 70-73. (JSTOR link).

Pinger, R. W. 1954. The semantics of accounting. The Accounting Review (October): 652-655. (JSTOR link).

Potts, J. H. 1977. The evolution of budgetary accounting theory and practice in municipal accounting from 1870. The Accounting Historians Journal 4(1):. 89-100 (JSTOR link).

Power, M., W. Brown, J. Child, A. Hopwood and P. Wildman. Editors. 1996. Accounting and Science: Natural Inquiry and Commercial Reason (Cambridge Studies in Management). Cambridge University Press.

Previts, G. J. 1980. A Critical Evaluation of Comparative Financial Accounting Thought in America 1900 to 1920. Arno Press.

Previts, G. J. 1984. Frameworks of American financial accounting thought: An historical perspective to 1973. The Accounting Historians Journal 11(2): 1-17. (JSTOR link).

Previts, G. J. and B. D. Merino. 1998. A History of Accountancy in the United States: The Cultural Significance of Accounting. Ohio State University Press.

Previts, G. J. and P. Walton. 2010. A Global History of Accounting, Financial Reporting and Public Policy: Europe. Emerald Group Publishing Limited.

Prickett, A. L. 1944. General principles of cost accounting. The Accounting Review (April): 169-180. (JSTOR link).

Prince, T. R. 1963. Extension of the Boundaries of Accounting Theory. South-Western Publishing Co.

Prince, T. R. 1964. The motivational assumption for accounting theory. The Accounting Review (July): 553-562. (JSTOR link).

Pye, M. L. 1960. Reasons, probabilities, and accounting principles. The Accounting Review (July): 437-443. (JSTOR link).

Rabun, T. M. 1964. Formulating the principles. N.A.A. Bulletin (June): 51-54. (For published financial statements).

Raihi-Belkaoui, A. 2004. Accounting Theory. Cengage Learning Business Press.

Rankin, C. H. 1940. Treasury stock: A source of profit or loss? The Accounting Review (March): 71-77. (JSTOR link).

Rappaport, A. 1965. Lease capitalization and the transaction concept. The Accounting Review (April): 373-376. (JSTOR link).

Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126. (JSTOR link).

Raun, D. L. 1952. Income: A measurement of currently added purchasing power through operations. The Accounting Review (July): 352-358. (JSTOR link).

Read, W. H. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Introductory statement. The Accounting Review (January): 28-31. (JSTOR link).

Revsine, L. 1976. Surrogates in income theory: A comment. The Accounting Review (January): 156-159. (JSTOR link).

Revsine, L. 1981. The theory and measurement of business income: A review article. The Accounting Review (April): 342-354. (JSTOR link).

Ricchiute, D. N. 1979. Standard setting and the entity-proprietary debate. Accounting, Organizations and Society 4(1-2): 67-76.

Rice, M. Y. 1962. Sketch for a universal accounting statement. The Accounting Review (January): 6-21. (JSTOR link).

Rittenhouse, C. F. and P. F. Clapp. 1918. Accounting theory and practice, Volume 1. McGraw-Hill Book Company, Inc.

Robinson, L. E. 1984. Accounting theory: Undergraduate coverage of the FASB conceptual framework. Issues in Accounting Education : 144-148.

Romeo, G. C. and J. J. McKinney. 2008. Contributions of Joseph Hardcastle to accounting theory. The Accounting Historians Journal 35(2): 145-179. (JSTOR link).

Ronen, J. and G. Falk. 1973. Accounting aggregation and the entropy measure: An experimental approach. The Accounting Review (October): 696-717. (JSTOR link).

Rorem, C. R. 1937. Accounting theory: A critique of the tentative statement of accounting principles. The Accounting Review (June): 133-138. (JSTOR link).

Rose, J., W. Beaver, S. Becker and G. Sorter. 1970. Toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 138-148. (JSTOR link).

Rosenfield, P. 1969. Reporting subjunctive gains and losses. The Accounting Review (October): 788-797. (JSTOR link). (Subjunctive gains and losses are differences that might have been if prior events had been different. Related to the replacement price principle).

Roslender, R. and S. J. Hart. 2003. In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research (September): 255-279.

Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261. (JSTOR link).

Samuelson, R. A. 1996. The concept of assets in accounting theory. Accounting Horizons (September): 147-157.

Sanborn, R. H. 1987. An evaluation and critique of the changes provided by statement of financial accounting concepts No. 6. Accounting Horizons (September): 41-48.

Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102. (JSTOR link).

Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79. (JSTOR link).

Sanders, T. H., H. R. Hatfield and U. Moore. 1938. A Statement of Accounting Principles. American Accounting Association.

Sapienza, S. R. 1960. The divided house of consolidations. The Accounting Review (July): 503-510. (JSTOR link).

Sapienza, S. R. 1964. An examination of AICPA Research Study No. 5 - Standards for pooling. The Accounting Review (July): 582-590. (JSTOR link).

Savoie, L. M. 1963. Accounting improvement: How fast, how far? Harvard Business Review (July-August): 144-160. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Scapens, R. W. 1978. A neoclassical measure of profit. The Accounting Review (April): 448-469. (JSTOR link).

Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (JSTOR link). (The Box System framework of accounting).

Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293. (JSTOR link).

Schrader, W J. 1962. An inductive approach to accounting theory. The Accounting Review (October): 645-649. (JSTOR link).

Schrader, W. J. and R. E. Malcom. 1973. A note on accounting theory construction and verification. Abacus 9(1): 93-98.

Schroeder, R. G., M. W. Clark and J. M. Cathey. 2004. Accounting Theory: Text and Readings. John Wiley & Sons.

Schroeder, R. G., M. W. Clark and J. M. Cathey. 2010. Financial Accounting Theory and Analysis: Text and Cases. Wiley.

Schuetze, W. P. 1993. What is an asset? Accounting Horizons (September): 66-70.

Schuetze, W. P. 2001. What are assets and liabilities? Where is true north? (Accounting that my sister would understand). Abacus 37(1): 1-25.

Scott, D. 1931 and 1973. The Cultural Significance of Accounts. Scholars Book Co. Reprint by Henry Holt & Co. Review by L. J. Benninger. (JSTOR link).

Scott, D. 1931. Unity in accounting theory. The Accounting Review (June): 106-112. (JSTOR link).

Scott, D. 1937. The tentative statement of principles. The Accounting Review (September): 296-303. (JSTOR link).

Scott, D. 1941. The basis for accounting principles. The Accounting Review (December): 341-349. (JSTOR link).

Scott, D. 1949. The influence of statistics upon accounting technique and theory. The Accounting Review (January): 81-87. (JSTOR link).

Scott, E. R. 1973. Bad debts: Take two: A comment. The Accounting Review (October): 775-776. (JSTOR link).

Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763. (JSTOR link).

Scott, W. R. 2009. Financial Accounting Theory, 5th Edition. Prentice Hall.

Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October): 458-466. (JSTOR link).

Seal, W. 2010. Managerial discourse and the link between theory and practice: From ROI to value-based management. Management Accounting Research (June): 95-109.

Serlin, H. 1942. Accounting through income or surplus. The Accounting Review (July): 294-302. (JSTOR link).

Shillinglaw, G. 1961. Concepts underlying interim financial statements. The Accounting Review (April): 222-231. (JSTOR link).

Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216. (JSTOR link).

Shillinglaw, G. 1963. The concept of attributable cost. Journal of Accounting Research (Spring): 73-85. (JSTOR link).

Shillinglaw, G. 1979. Cost accounting principles for external reporting: A conceptual framework. Essays to William A. Paton: Pioneer Accounting Theorist. Edited by S. Zeff, J. Demski and N. Dopuch. Graduate School of Business Administration, University of Michigan.

Shugerman, A. L. 1951. Historical costs vs. deferred costs as basic concepts for financial statement valuations. The Accounting Review (October): 492-495. (JSTOR link).

Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97. (JSTOR link).

Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316. (JSTOR link).

Simmons, J. K. and J. Gray. 1969. An investigation of the effect of differing accounting frameworks on the prediction of net income. The Accounting Review (October): 757-776. (JSTOR link).

Simon, J. 2007. Concept mapping in a financial accounting theory course. Accounting Education: An International Journal (September).

Simpsen, M. H. 1958. The fallacies and postulates of accounting. N.A.A. Bulletin (February): 37-44.

Singer, F. A. 1962. Accounting is a matter of taste. The Accounting Review (July): 464-471. (JSTOR link).

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321. (JSTOR link).

Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7. (JSTOR link).

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139. (JSTOR link).

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232. (JSTOR link).

Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353. (JSTOR link).

Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383. (JSTOR link).

Solomons, D. 1995. Criteria for choosing an accounting model. Accounting Horizons (March): 42-51.

Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19. (JSTOR link).

Sowell, E. M. 1973. The Evolution of the Theories and Techniques of Standard Costs. The University of Alabama Press. Review by R. I. Dickey. (JSTOR link).

Spacek, L. 1961. Are accounting principles generally accepted? Journal of Accountancy (April): 41-46. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

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Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

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Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.

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