Management And Accounting Web

Accounting Theory Bibliography A-L

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

AAA. 1966. A Statement of Basic Accounting Theory. American Accounting Association. See Sterling, R. R. 1967. A statement of basic accounting theory: A review article. Journal of Accounting Research (Spring): 95-112. (JSTOR link).

Abdel-Khalik, A. R. 1974. The entropy law, accounting data, and relevance to decision-making. The Accounting Review (April): 271-283. (JSTOR link).

Abdel-Khalik, A. R. 1975. Advertising effectiveness and accounting policy. The Accounting Review (October): 657-670. (JSTOR link).

Al-Hogail, A. A. and G. J. Previts. 2001. Raymond J. Chambers' contributions to the development of accounting thought. The Accounting Historians Journal 28(2): 1-30. (JSTOR link).

Alhashim, D. D. and S. P. Garner. 1973. Postulates for localized uniformity in accounting. Abacus 9(1): 62-72.

Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.

Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234. (JSTOR link).

Anthony, R. N. 1982. Equity interest - Its time has come. Journal of Accountancy (December): 76-93.

Anthony, R. N. 1983. Tell It Like It Was. Irwin.

Anthony, R. N. 1987. We don't have the accounting concepts we need. Harvard Business Review (January-February).

Anthony, R. N. 1988. The accounting concepts we need. Accounting Horizons (December): 128-135.

Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Arnett, H. E. 1963. Recognition as a function of measurement in the realization concept. The Accounting Review (October): 733-741. (JSTOR link).

Arrington, E. 1988. Review essay: Reflections of a renaissance scholar: Carl Devine's Essays in Accounting Theory , Volumes I-V. The Accounting Historians Journal 15(1): 135-140. (JSTOR link).

Arya, A., J. C. Fellingham and R. A. Young. 1996. On the role of historical cost reporting. Issues in Accounting Education (Spring): 15-22.

Ashton, R. H. 1974. The predictive-ability criterion and user prediction models. The Accounting Review (October): 719-732. (JSTOR link).

Ashton, R. H. 1977. Objectivity of accounting measures: A multirule-multimeasurer approach. The Accounting Review (July): 567-575. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Avery, H. G. 1941. Capital and revenue expenditures. The Accounting Review (September): 274-281. (JSTOR link).

Avery, H. G. 1953. Accounting as a language. The Accounting Review (January): 83-87. (JSTOR link).

Avery, H. G. 1959. Economic value vs. original cost - A discussion of bases for calculating earnings. N.A.A. Bulletin (February): 5-14.

Avery, H. G. 1964. Accounting principles - A retrospective. N.A.A. Bulletin (October): 31-34 .

Backer, M. editor. 1966. Modern Accounting Theory: A Revision of Handbook of Modern Accounting Theory. Prentice-Hall, Inc. (Contents).

Baladouni, V. 1966. The accounting perspective re-examined. The Accounting Review (April): 215-225. (JSTOR link). (The accounting universe is viewed as a behavioral process).

Baldvinsdottir, G., F. Mitchell and H. Nørreklit. 2010. Issues in the relationship between theory and practice in management accounting. Management Accounting Research (June): 79-82.

Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371 . (JSTOR link).

Barhydt, D., R. H. Clement, D. W. Lufkin and A. J. Yorke. 1957. Planning concepts in the "Tentative Statement of Cost Concepts". The Accounting Review (October): 593-597. (JSTOR link).

Barnea, A., J. Ronen and S. Sadan. 1975. The implementation of accounting objectives: An application to extraordinary items. The Accounting Review (January): 58-68. (JSTOR link).

Barrett, W. B. 1968. A functional approach to accounting. The Accounting Review (January): 105-112. (JSTOR link).

Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681. (JSTOR link).

Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162. (JSTOR link).

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Bastable, C. W. Jr. 1955. A revised concept of inventories. The Accounting Review (January): 130-133. (JSTOR link).

Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement).

Baxt, R. 1967. Legal decisions and accounting principles. Abacus 3(1): 83-86.

Beams, F. A. 1969. Indications of pragmatism and empiricism in accounting thought. The Accounting Review (April): 382-388. (JSTOR link). (Compares two views related to the purpose of accounting. The Empirical line of thought - The purpose of accounting is to present the facts of enterprise financial experience. The Pragmatic line of thought - The purpose of accounting is to provide useful information about the enterprise).

Bean, L. and D. W. Thomas. 1990. The development of the judicial definition of materiality. The Accounting Historians Journal 17(2): 113-123. (JSTOR link).

Beaver, W. H. and J. S. Demski. 1974. The nature of financial accounting objectives: A summary and synthesis. Journal of Accounting Research (Studies on Financial Accounting Objectives): 170-187. (JSTOR link).

Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46. (JSTOR link).

Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683. (JSTOR link).

Beckett, J. A. 1950. Accounting - A mid-century appraisal. N.A.C.A. Bulletin (September): 3-11.

Beckett, J. A. 1951. A study of the principles of allocating costs. The Accounting Review (July): 327-333. (JSTOR link).

Bedford, N. M. 1951. A critical analysis of accounting concepts of income. The Accounting Review (October): 526-537. (JSTOR link).

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14. (JSTOR link).

Bedford, N. M. 1965. Income Determination Theory: An Accounting Framework. Addison-Wesley Publishing Company. Review by Y. Ijiri. (JSTOR link).

Bedford, N. M. 1967. The nature of future accounting theory. The Accounting Review (January): 82-85. (JSTOR link).

Bedford, N. M. 1968. The foundations of accounting measurement. Journal of Accounting Research (Autumn): 270-282. (JSTOR link).

Bedford, N. M. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 13-17. (JSTOR link).

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361. (JSTOR link).

Bedford, N. M. and T. Iino. 1968. Consistency reexamined. The Accounting Review (July): 453-458. (JSTOR link).

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659. (JSTOR link).

Bell, H. E. 1968. Discussion of university cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 156-159. (JSTOR link).

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Benbasat, I. and A. S. Dexter. 1979. Value and events approaches to accounting: An experimental evaluation. The Accounting Review (October): 735-749. (JSTOR link).

Benedik, J. 1978. Macroeconomics: The emerging influence on accounting theory. Management Accounting (July): 23-26.

Benninger, L. J. 1949. The traditional vs. the cost accounting concept of cost. The Accounting Review (October): 387-391. (JSTOR link).

Benninger, L. J. 1951. Needed: A new concept of accounts. The Accounting Review (October): 481-484. (JSTOR link).

Benninger, L. J. 1954. Development of cost accounting concepts and principles: Role of the Committee on Cost Accounting Concepts and Standards. The Accounting Review (January): 27-37. (JSTOR link).

Benninger, L. J. 1965. Accounting theory and cost accounting. The Accounting Review (July): 547-557. (JSTOR link).

Beresford, D. R. 1988. The "balancing act" in setting accounting standards. Accounting Horizons (March): 1-7.

Bernstein, L. A. 1967. The concept of materiality. The Accounting Review (January): 86-95. (JSTOR link).

Bernstein, L. A. 1970. Discussion of an empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 130-132. (JSTOR link).

Benston, G. J. 1986. The benefits and costs to managers of voluntary accounting disclosure - A discussion of: "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 35-44.

Bevis, H. W. 1963. How to improve financial reporting. Price Waterhouse Review (Autumn): 4-8. 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).

Bevis, H. W. 1964. APB opinions: Compulsory or persuasive? New York Certified Public Accountant (February): 98-104. 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).

Bierman, H. 1988. Extending the usefulness of accrual accounting. Accounting Horizons (September): 10-14.

Bierman, H. Jr. 1963. A problem in expense recognition. The Accounting Review (January): 61-63. (JSTOR link).

Bierman, H. Jr. 1963. Measurement and accounting. The Accounting Review (July): 501-507. (JSTOR link).

Bierman, H. Jr. 1965. Myths and accountants. The Accounting Review (July): 541-546. (JSTOR link).

Bierman, H. Jr. 2009. The missing concept: What happened to the importance of matching? The CPA Journal (April): 22-27.

Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246. (JSTOR link).

Binkley, M. A. 1948. The limitations of consistency. The Accounting Review (October): 374-376. (JSTOR link).

Bird, F. A., L. F. Davidson and C. H. Smith. 1974. Perceptions of external accounting transfers under entity and proprietary theory. The Accounting Review (April): 233-244. (JSTOR link).

Birkett, W. P. 1968. Accounting inputs. Abacus 4(2): 164-173.

Blocker, J. G. 1949. Mismatching of costs and revenues. The Accounting Review (January): 33-43. (JSTOR link).

Blough, C. G. 1937. The need for accounting principles. The Accounting Review (March): 30-37. (JSTOR link).

Blough, C. G. 1961. Principles and procedures. Journal of Accountancy (April): 51-53. 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).

Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April): 194-210. (JSTOR link).

Boland, L. A. and I. M. Gordon. 1992. Criticizing positive accounting theory. Contemporary Accounting Research 9(1): 142-170.

Boland, R. J. Jr. 1993. Accounting and the interpretive act. Accounting, Organizations and Society 18(2-3): 125-146.

Bollom, W. J. 1973. Towards a theory of interim reporting for a seasonal business: A behavioral approach. The Accounting Review (January): 12-22 . (JSTOR link).

Bollom, W. J. and J. J. Weygandt. 1972. An examination of some interim reporting theories for a seasonal business. The Accounting Review (January): 75-84. (JSTOR link).

Bond, J. 1945. Accounting policy or economic philosophy? The Accounting Review (January): 24-30. (JSTOR link).

Boockholdt, J. L. 1978. Influence of nineteenth and early twentieth century railroad accounting on the development of modern accounting theory. The Accounting Historians Journal 5(1): 9-28. (JSTOR Link).

Bornemann, A. 1943. Accounting profits: An institution. The Accounting Review (October): 321-323. (JSTOR link).

Borth, D. 1948. Whither accounting? N.A.C.A. Bulletin (May 15): 1115-1118.

Borth, D. 1949. Comments on third statement of accounting concepts and standards. The Accounting Review (July): 277-280. (JSTOR link).

Bowers, R. 1940. Some unsettled problems of income. The Accounting Review (September): 350-353. (JSTOR link).

Bowers, R. 1941. Tests of income realization. The Accounting Review (June): 139-155. (JSTOR link).

Bowers, R. 1945. Economic and accounting concepts. The Accounting Review (October): 420-431. (JSTOR link).

Brief, R. P. 1967. A late nineteenth century contribution to the theory of depreciation. Journal of Accounting Research (Spring): 27-38. (JSTOR link).

Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152. (JSTOR link).

Brief, R. P. and J. Owen. 1970. The estimation problem in financial accounting. Journal of Accounting Research (Autumn): 167-177. (JSTOR link).

Brief, R. P. and J. Owen. 1973. A reformulation of the estimation problem. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Brief, R. P. and K. V. Peasnell, editiors. 1996. Clean Surplus: A Link Between Accounting and Finance. Garland.

Briloff, A. J. 1964. Needed: A revolution in the determination and application of accounting principles. The Accounting Review (January): 12-15. (JSTOR link).

Briloff, A. J. 1967. The Effectiveness of Accounting Communication. Frederick A. Praeger, Inc. Review by T. J. Burns. (JSTOR link).

Broad, S. J. and W. W. Werntz. 1942. The capital principle. The Accounting Review (January): 28-60. (JSTOR link).

Bromwich, M., R. Macve and S. Sunder. 2010. Hicksian income in the conceptual framework. Abacus 46(3): 348-376.

Brown, C. D. 1971. The Emergence of Income Reporting: An Historical Study. Michigan State University.

Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770. (JSTOR link).

Bruns, W. J. Jr. 1966. The accounting period concept and its effect on management decisions. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 1-14. (JSTOR link).

Buckley, J. W., P. Kircher and R. L. Mathews. 1968. Methodology in accounting theory. The Accounting Review (April): 274-283. (JSTOR link).

Buckner, K. C. 1975. Littleton's Contribution to the Theory of Accountancy. Georgia State University.

Burke, E. J. 1964. Objectivity and accounting. The Accounting Review (October): 837-849. (JSTOR link).

Burt, O. R. 1972. A unified theory of depreciation. Journal of Accounting Research (Spring): 28-57. (JSTOR link).

Burton, J. C. and R. J. Sack. 1990. The most important question. Accounting Horizons (September): 101-104. (The pursuit of "why?").

Butterworth, J. E. 1972. The accounting system as an information function. Journal of Accounting Research (Spring): 1-27. (JSTOR link).

Buttimer, H. 1962. The evolution of stated capital. The Accounting Review (October): 746-752. (JSTOR link).

Byrne, G. R. 1937. To what extent can the practice of accounting be reduced to rules and standards? Journal of Accountancy (November): 364-379. 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).

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

Carlson, M. L. 1967. An application of concepts in the theory course. The Accounting Review (July): 596-598. (JSTOR link).

Campbell, J. E. and J. F. Mutchler. 1988. The "expectations gap" and going-concern uncertainties. Accounting Horizons (March): 42-49.

Campfield, W. L. 1959. Re-examination of bases and opportunities for applying accounting judgment. The Accounting Review (October): 555-563. (JSTOR link).

Canning, J. B. 1929. Some divergences of accounting theory from economic theory. The Accounting Review (March): 1-8. (JSTOR link).

Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (JSTOR link). (Summary).

Carlson, M. L. and J. W. Lamb. 1981. Constructing a theory of accounting - An axiomatic approach. The Accounting Review (July): 554-573. (JSTOR link).

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carroll, G. 1951. Some challenges to accounting. The Accounting Review (January): 9-18. (JSTOR link).

Carter, P. 1945. Some issues involved in "original cost". The Accounting Review (April): 222-230. (JSTOR link).

Caspari, J. A. 1976. Wherefore accounting data-explanation, prediction and decisions. The Accounting Review (October): 739-746. (JSTOR link).

Castenholz, W. B. 1958. What constitutes material cost of production? The Accounting Review (October): 650-653. (JSTOR link).

Cataldo, J. M. and J. M. McInnes. 2011. The accounting identity and the identity of accountants: Accounting's competing paradigms through the prism of professional practice. Accounting and the Public Interest (11): 116-129.

Chambers, R. J. 1956. Some observations on "Structure of accounting theory". The Accounting Review (October): 584-592. (JSTOR link).

Chambers, R. J. 1957. Detail for a blueprint. The Accounting Review (April): 206-215. (JSTOR link).

Chambers, R. J. 1960. Measurement and misrepresentation. Management Science (January): 141-148. (JSTOR link).

Chambers, R. J. 1963. Why bother with postulates? Journal of Accounting Research (Spring): 3-15. (JSTOR link).

Chambers, R. J. 1964. Measurement and objectivity in accounting. The Accounting Review (April): 264-274. (JSTOR link).

Chambers, R. J. 1965. Measurement in accounting. Journal of Accounting Research (Spring): 32-62. (JSTOR link).

Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741. (JSTOR link).

Chambers, R. J. 1965. The price level problem and some intellectual grooves. Journal of Accounting Research (Autumn): 242-252. (JSTOR link).

Chambers, R. J. 1966. Accounting and analytical methods: A review article. Journal of Accounting Research (Spring): 101-118. (JSTOR link).

Chambers, R. J. 1966. Accounting, Evaluation and Economic Behavior. Prentice-Hall, Inc.

Chambers, R. J. 1966. A matter of principle. The Accounting Review (July): 443-457. (JSTOR link).

Chambers, R. J. 1967. Continuously contemporary accounting - Additivity and action. The Accounting Review (October): 751-757. (JSTOR link).

Chambers, R. J. 1967. Prospective adventures in accounting ideas. The Accounting Review (April): 241-253. (JSTOR link). See also Correction: Prospective adventures in accounting ideas. The Accounting Review (October): 648. (JSTOR link).

Chambers, R. J. 1968. Measures and values: A reply to Professor Staubus. The Accounting Review (April): 239-247. (JSTOR link).

Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley. (JSTOR link).

Chambers, R. J. 1976. The possibility of a normative accounting standard. The Accounting Review (July): 646-652. (JSTOR link).

Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.

Chambers, R. J. 1984. Accounting - "One of the finest inventions of the human spirit." Contemporary Accounting Research 1(1): 1-22.

Chambers, R. J. 1984. La comptabilite - "Une des plus belles inventions de l'homme." Contemporary Accounting Research 1(1): 23-46.

Chambers, R. J. 1984. Pursuit of an ideal. Contemporary Accounting Research 1(1): 58-63.

Chambers, R. J. 1991. Metrical and empirical laws in accounting. Accounting Horizons (December): 1-15.

Chambers, R. J. 1993. Positive accounting theory and the PA cult. Abacus 29(1): 1-26.

Chambers, R. J. 1994. Historical cost tale of a false creed. Accounting Horizons (March): 76-89.

Chambers, R. J. 1995. An Accounting Thesaurus: 500 Years of Accounting. Pergamon.

Chambers, R. J. 1996. Ends, ways, means and conceptual frameworks. Abacus 32(2): 119-132.

Chambers, R. J. 1998. Wanted: Foundations of accounting measurement. Abacus 34(1): 36-47.

Chambers, R. J. 1999. The case for simplicity in accounting. Abacus 35(2): 121-137.

Chambers, R. J. 1999. The poverty of accounting discourse. Abacus 35(3): 241-251.

Chambers, R. J. 2000. Early beginnings: Introduction to Wisdom of Accounting. Abacus 36(3): 313-320.

Chambers, R. J. 2000. Life on the fringe - An accounting odyssey. Abacus 36(3): 321-326.

Chambers, R. J. 2000. Common sense, technology and science. Abacus 36(3): 327-333.

Chambers, R. J., J. W. Kennelly, T. W. McRae, F. K. Reilly and W. K. Weltmer. 1971. Historical cost accounting. Abacus 7(1): 39-39.

Chang, C. J., S. Yen and R. Duh. 2002. An empirical examination of competing theories to explain the framing effect in accounting-related decisions. Behavioral Research In Accounting (14): 35-64.

Chang, E. C. 1962. Business income in accounting and economics. The Accounting Review (October): 636-644. (JSTOR link).

Charnes, A., C. Colantoni and W. W. Cooper. 1976. A futurological justification for historical cost and multi-dimensional accounting. Accounting, Organizations and Society 1(4): 315-337.

Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).

Chow, Y. C. 1939. The concept of expense. The Accounting Review (December): 340-349. (JSTOR link).

Chow, Y. C. 1942. The doctrine of proprietorship. The Accounting Review (April): 157-163. (JSTOR link).

Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (JSTOR link). (Interesting controversy: Positive vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be).

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Christensen, J. and J. Demski. 2002. Accounting Theory: An Information Content Perspective. McGraw-Hill/Irwin.

Chua, W. F. 1986. Radical developments in accounting thought. The Accounting Review (October): 601-632. (JSTOR link).

Chua, W. F. 2007. Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay. Accounting, Organizations and Society 32(4-5): 487-494.

Christensen, J. and J. Demski. 2002. Accounting Theory: An Information Content Perspective McGraw-Hill/Irwin.

Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.

Clark, M. W. 1993. Evolution of concepts of minority interest. The Accounting Historians Journal 20(1): 59-78. (JSTOR link).

Clarke, F. L. 2010. 'Alas poor Hicks', Indeed! Sixty years of use and abuse - Commentary on Bromwich et al. Abacus 46(3): 377-386.

Cleaver, K. C. and E. A. Evans. 1991. Diverging views on the boundaries of management accounting: A growth of knowledge perspective. Management Accounting Research (March): 47-52.

Clevenger, E. 1943. Presenting the theory of debit and credit. The Accounting Review (January): 40-44. (JSTOR link).

Cluskey, G. R. Jr., C. R. Ehlen and R. Rivers. 2007. Accounting theory: Missing in action? Management Accounting Quarterly (Winter): 24-31. (Survey of 88 doctoral granting institutions in the U.S.).

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Colantoni, C. S., R. P. Manes and A. Whinston. 1971. A unified approach to the theory of accounting and information systems. The Accounting Review (January): 90-102. (JSTOR link).

Cole, W. M. 1936. Theories of cost. The Accounting Review (March): 4-9. (JSTOR link).

Colignon, R. and M. Covaleski. 1991. A Weberian framework in the study of accounting. Accounting, Organizations and Society 16(2): 141-157.

Committee on Accounting Theory Construction and Verification: Report. 1971. The Accounting Review (Supplement): 51+53-79. (JSTOR link). (Committee members are listed in the front matter). (JSTOR link).

Committee on Concepts and Standards for External Financial Reports. 1977. Statement on Accounting Theory and Theory Acceptance. American Accounting Association.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Price level changes and financial statements: Supplementary Statement No. 2. The Accounting Review (October): 468-474. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Accounting principles and taxable income: Supplementary Statement No. 4. The Accounting Review (October): 427-430. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Accounting corrections: Supplementary Statement No. 5. The Accounting Review (April): 186-187. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1954. Inventory pricing and changes in price levels: Supplementary Statement No. 6. The Accounting Review (April): 188-193. (JSTOR link).

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1955. Standards of disclosure for published financial reports: Supplementary statement No. 8. The Accounting Review (July): 400-404. (JSTOR link).

Committee on Cost Concepts and Standards. 1956. Tentative statement of cost concepts underlying reports for management purposes. The Accounting Review (April): 182-193. (JSTOR link).

Committee on Foundations of Accounting Measurement: Report. 1971. The Accounting Review (Supplement): 1+3-48. (JSTOR link). (Committee members are listed in the front matter). (JSTOR link).

Committee on Tax and Financial Entity Theory: Report. 1973. The Accounting Review (Supplement): 187-207. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee to Prepare a Statement of Basic Accounting Theory. 1966. A Statement of Basic Accounting Theory. American Accounting Association.

Cook, F. H. 1939. The sale as a test of income realization. The Accounting Review (December): 355-367. (JSTOR link).

Cooper, D. J. and T. M. Hopper. 1987. Critical studies in accounting. Accounting, Organizations and Society 12(5): 407-414.

Corbin, D. A. 1962. The revolution in accounting. The Accounting Review (October): 626-635. (JSTOR link). (Accounting must be forward looking).

Corbin, D. A. 1963. Comments on "The accretion concept of income". The Accounting Review (October): 742-744. (JSTOR link).

Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787. (JSTOR link).

Corcoran, A. W. and C. Kwang. 1965. A set theory approach to funds-flow analysis. Journal of Accounting Research (Autumn): 206-217. (JSTOR link).

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