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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 (December): 1-30. (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).

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 .

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).

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).

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).

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. 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, 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).

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).

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).

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).

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.

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).

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. 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.

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.

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.

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.).

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).

Coughlan, J. W. 1955. Applicability of the realization principle to money claims in common dollar accounting. The Accounting Review (January): 103-113. (JSTOR link).

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319.

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Cowan, T. K. 1965. Are truth and fairness generally acceptable? The Accounting Review (October): 788-794. (JSTOR link).

Cowan, T. K. 1968. A pragmatic approach to accounting theory. The Accounting Review (January): 94-100. (JSTOR link).

Cox, C. E. 1930. What is cost? The Accounting Review (December): 288-297. (JSTOR link).

Cox, R. C. 1952. Another look at the natural business year. N.A.C.A. Bulletin (January): 610-616.

Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598. (JSTOR link).

Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784. (JSTOR link).

Crandall, R. H. 1969. Information economics and its implications for the further development of accounting theory. The Accounting Review (July): 457-466. (JSTOR link).

Crossman, P. T. 1958. The nature of management accounting. The Accounting Review (April): 222-227. (JSTOR link).

Cruse, R. B. Jr.; E. L. Summers. 1965. Economics, accounting practice and Accounting Research Study No. 3. The Accounting Review (January): 82-88. (JSTOR link).

Curry, R. 1960. Flexible entity accounting. The Accounting Review (January): 120-122. (JSTOR link).

Cushing, B. E. 1968. Some observations on Demski's ex post accounting system. The Accounting Review (October): 668-671. (JSTOR link).

Cushing, B. E. 1977. On the possibility of optimal accounting principles. The Accounting Review (April): 308-321. (JSOR link).

Cushing, B. E. 1981. On the possibility of optimal accounting principles: A restatement. The Accounting Review (July): 713-718. (JSTOR link).

Dailey, L. A. and t. Tranter. 1990. Limitations on the value of the conceptual framework in evaluating extant accounting standards. Accounting Horizons (March): 15-24.

Danos, P. 1977. A revolution in accounting thought?: A comment. The Accounting Review (July): 746-747. (JSTOR link).

Davidson, S. 1963. The day of reckoning - Managerial analysis and accounting theory. Journal of Accounting Research (Autumn): 117-126. (JSTOR link).

Davis, A. R. 1937. Inventory valuation and business profits: The case for a "stabilized" basis. N.A.C.A. Bulletin (December 1): 377-399.

Davis, A. R. 1937. Standard profits and economic costs. N.A.C.A. Bulletin (July 1): 1220-1228.

Davis, S. W., K. Menon and G. Morgan. 1982. The images that have shaped accounting theory. Accounting, Organizations and Society 7(4):  307-318.

Dean, A. H. 1953. The relation of law and economics to the measurement of income. The Accounting Review (July):  328-342. (JSTOR link).

Defliese, P. L. 1965. A practitioner's view of the realization concept. The Accounting Review (July): 517-521. (JSTOR link).

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Grady, P. 1948. The increasing emphasis on accounting as a social force. The Accounting Review (July):  266-275. (JSTOR link).

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Homburger, R. H. 1957. The graduate course in accounting theory - Seminar style. The Accounting Review (July): 485-487. (JSTOR link).

Homburger, R. H. 1961. Measurement in accounting. The Accounting Review (January): 94-99. (JSTOR link).

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Horngren, C. T. 1965. How should we interpret the realization concept? The Accounting Review (April): 323-333. (JSTOR link).

Howard, S. E. 1937. Concepts of capital and income. The Accounting Review (March): 1-2. (JSTOR link).

Husband, G. R. 1938. The corporate-entity fiction and accounting theory. The Accounting Review (September): 241-253. (JSTOR link).

Husband, G. R. 1942. A critique of the revised statement of accounting principles. The Accounting Review (July): 283-293. (JSTOR link).

Husband, G. R. 1946. Another look at cost or market whichever is lower. The Accounting Review (April): 115-120. (JSTOR link).

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Husband, G. R. 1954. Rationalization in the accounting measurement of income. The Accounting Review (January): 3-14. (JSTOR link).

Husband, G. R. 1954. The entity concept in accounting. The Accounting Review (October): 552-563. (JSTOR link).

Husband, G. R. 1955. Professor Dein, Mr. Alexander, and Supplementary Statement Number 2. The Accounting Review (July): 383-399. (JSTOR link).

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Hylton, D. P. 1954. Accounting principles: Their general acceptance and application. The Accounting Review (January): 127-129. (JSTOR link).

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James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92. (JSTOR link).

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Littleton, A. C. 1938. The relation of function to principles. The Accounting Review (September): 233-241. (JSTOR link).

Littleton, A. C. 1939. Suggestions for the revision of the tentative statement of accounting principles. The Accounting Review (March): 57-64. (JSTOR link).

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Littleton, A. C. 1941. Questions on accounting standards. The Accounting Review (December): 330-340. (JSTOR link).

Littleton, A. C. 1949. Classified objectives. The Accounting Review (July):  281-284. (JSTOR link).

Littleton, A. C. 1950. A third use value of accounting. The Accounting Review (April): 192-193. (JSTOR link).

Littleton, A. C. 1950. The social service of accounting. The Accounting Review (July): 320-321. (JSTOR link).

Littleton, A. C. 1951. Removing the mysteries from accounting. The Accounting Review (July): 418-420. (JSTOR link).

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Littleton, A. C. 1955. The logic of accounts. The Accounting Review (January): 45-47. (JSTOR link).

Littleton, A. C. 1958. Accounting rediscovered. The Accounting Review (April): 246-253. (JSTOR link).

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Littleton, A. C. 1970. Factors limiting accounting. The Accounting Review (July): 476-480. (JSTOR link).

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Lorig, A. N. 1964. Some basic concepts of accounting and their implications. The Accounting Review (July): 563-573. (JSTOR link).

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Lowe, H. D. 1970. Errata: The essentials of a general theory of depreciation. The Accounting Review (October): 682. (JSTOR link).

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).

Lys, T. 1996. Abandoning the transactions-based accounting model: Weighing the evidence. Journal of Accounting and Economics (August-December): 155-175.

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

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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.

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

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

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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).

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

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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. (JSTOR link).

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).

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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).

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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.

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).

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

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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).

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

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

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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).

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

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, 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).

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.

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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).

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.

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).

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).

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

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.

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. 2003. Financial Accounting Theory, Third Edition. Prentice Hall.

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

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).

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).

Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284. (JSTOR link).

Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316. (JSTOR link).

Spiller, E. A. Jr. 1962. The revenue postulate - Realization or recognition? N.A.A. Bulletin (February): 41-47.

Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859. (JSTOR link).

Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

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.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

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

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1972. The Philosophy of Accounts. Scholars Book Co. Reprint of the 1908 edition. Review by G. J. Previts. 1974. TAR (January): 216-217. (JSTOR link).

Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378. (JSTOR link).

Sprouse, R. T. 1960. Accounting principles and corporation statutes. The Accounting Review (April): 246-257. (JSTOR link).

Sprouse, R. T. 1963. Historical costs and current assets - Traditional and treacherous. The Accounting Review (October): 687-695. (JSTOR link).

Sprouse, R. T. 1965. Observations concerning the realization concept. The Accounting Review (July): 522-526. (JSTOR link).

Stamp, E. 1970. Establishing accounting principles. Abacus 6(2): 96-104.

Stamp, E. 1981. Why can accounting not become a science like physics? Abacus 17(1): 13-27.

Stanford, C. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost minimization and control as a function of cost accounting. The Accounting Review (January): 31-34. (JSTOR link).

Stanley, C. H. 1964. Cost-basis valuations in transactions between entities. The Accounting Review (July): 639-647. (JSTOR link).

Staub, W. A. and W. A. Paton. 1942. The cost principle. The Accounting Review (January): 3-19. (JSTOR link).

Staubus, G. J. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements - 1957 Revision". The Accounting Review (January): 11-24. (JSTOR link).

Staubus, G. J. 1959. The residual equity point of view in accounting. The Accounting Review (January): 3-13. (JSTOR link).

Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (JSTOR link). (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75. (JSTOR link).

Staubus, G. J. 1999. The Decision Usefulness Theory of Accounting: A Limited History. Garland Publishing.

Staubus, G. J. 2004. Two views of accounting measurement. Abacus 40(3): 265-279. (The Chambers/Sydney view that accepts only current realizable price, and the Staubus/mainstream view that accepts several measurement methods in the same financial report).

Staunton, J. 2003. A statement of accounting concepts for level 1 of the conceptual framework? Abacus 39(3): 398-414.

Staunton, J. J. 1973. Realization: A misapplied concept in accounting. Abacus 9(2): 193-200.

Staunton, J. J. 2008. Multiple dimensions of accounting in the development of GAAP. Abacus 44(1): 109-135.

Stead, G. W. 1948. Toward a synthesis of accounting doctrine. The Accounting Review (October):  355-359. (JSTOR link).

Stempf, V. H. 1938. A critique of the tentative statement of accounting principles. The Accounting Review (March): 55-62. (JSTOR link).

Sterling, R. R. 1967. A statement of basic accounting theory: A review article. Journal of Accounting Research (Spring): 95-112. (JSTOR link).

Sterling, R. R. 1967. Elements of pure accounting theory. The Accounting Review (January): 62-73. (JSTOR link).

Sterling, R. R. 1968. The going concern: An examination. The Accounting Review (July): 481-502. (JSTOR link).

Sterling, R. R. 1970. On theory construction and verification. The Accounting Review (July): 444-457. (JSTOR link).

Sterling, R. R. 1970. Theory of the Measurement of Enterprise Income. The University Press of Kansas. Review by R. W. Schattke. (JSTOR link). See also Vatter, W. J. 1971. Two views and a vignette. Journal of Accounting Research (Autumn): 396-409. (JSTOR link).

Sterling, R. R. (ed.) 1971.  Asset Valuation and Income Determination: A Consideration of the Alternatives. Review by J. C. McKeown. (JSTOR link).

Sterling, R. R. 1971. An explication and analysis of the structure of accounting part one. Abacus 7(2): 137-152.

Sterling, R. R. 1972. An explication and analysis of the structure of accounting part two. Abacus 8(2): 145-162.

Sterling, R. R. 1972. 'The market value method according to Sterling': A reply. Abacus 8(1): 91-101.

Sterling, R. R. 1981. Costs (historical versus current) versus exit values. Abacus 17(2): 93-129.

Sterling, R. R. 1990. Positive accounting: An assessment. Abacus 26(2): 97-135.

Sterling, R. R. 2003. A patch on GAAP. Abacus 39(3): i-vi.

Sterling; R. R. and W. F. Bentz. Accounting in Perspective: Contributions to Accounting Thought by Other Disciplines. Southwestern Publishing Co. Review by J. E. Parker. (JSTOR link).

Sterling, R. R., J. O. Tollefson and R. E. Flaherty. 1972. Exchange valuation: An empirical test. The Accounting Review (October): 709-721. (JSTOR link).

Stewart, J. P. 1989. The Significance of an 'Orientation Postulate'. Abacus 25(2): 97-115.

Storey, R. K. 1959. Revenue realization, going concern and measurement of income. The Accounting Review (April): 232-238. (JSTOR link).

Storey, R. K. 1964. The Search for Accounting Principles. American Institute of Certified Public Accountants. 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).

Stringer, K. W. 1970. Discussion of an empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 133-137. (JSTOR link).

Summers, E. L. 1968. Observation of effects of using alternative reporting practices. The Accounting Review (April): 257-265. (JSTOR link). (A study of accounting efficiency (r) in the airline industry).

Suojanen, W. W. 1954. Accounting theory and the large corporation. The Accounting Review (July): 391-398. (JSTOR link).

Suojanen, W. W. 1958. Enterprise theory and corporate balance sheets. The Accounting Review (January): 56-65. (JSTOR link).

Sweeney, H. W. 1933. Capital. The Accounting Review (September): 185-199. (JSTOR link).

Sweeney, H. W. 1933. Income. The Accounting Review (December): 323-335. (JSTOR link).

Sweeney, H. W. 1935. The technique of stabilized accounting. The Accounting Review (June): 185-205. (JSTOR link).

Teichmann, M. 1912. A sketch of accountancy. Journal of Accountancy (June): 420-430.

Tepper, S. 1948. Advantages of the natural business year to management. N.A.C.A. Bulletin (September 1): 3-12. (Volume 30, issue 1).

Terrill, W. A. 1955. Cost basis - Accounting's "Samson's tresses". N.A.C.A. Bulletin (April): 1011-1026.

The Accounting Review. 1941. Accounting principles underlying corporate financial statements. The Accounting Review (June): 133-139. (JSTOR link).

The Accounting Review. 1942. Accounting principles underlying corporate financial statements. The Accounting Review (January): 60-66. (JSTOR link).

The Accounting Review. 1948. Accounting concepts and standards underlying corporate financial statements: 1948 revision. The Accounting Review (October):  339-344. (JSTOR link).

The Accounting Review. 1951. Prefix to Supplementary Statement No. 1. The Accounting Review (April): 152. (JSTOR link).

The Accounting Review. 1952. Report of the committee on cost concepts and standards. The Accounting Review (April): 174-188. (JSTOR link).

The Accounting Review. 1957. Accounting and reporting standards for corporate financial statements 1957 revision. The Accounting Review (October): 536-546. (JSTOR link).

The Accounting Review. 1964. Report of the Committee on Concepts and Standards - General. The Accounting Review (April): 425-431. (JSTOR link).

The Accounting Review. 1969. Correction: Some conceptualizing on goodwill. The Accounting Review (October): 679. (JSTOR link).

The Accounting Review. 1971. The role of the American Accounting Association in the development of accounting principles. The Accounting Review (July): 609-616. (JSTOR link).

The Concepts and Standards Research Study Committee. 1965. The entity concept. The Accounting Review (April): 358-367. (JSTOR link).

The Concepts and Standards Research Study Committee. 1965. The matching concept. The Accounting Review (April): 368-372. (JSTOR link).

The Concepts and Standards Research Study Committee. 1965. The realization concept. The Accounting Review (April): 312-322. (JSTOR link).

Thomas, A. L. 1964. Discounted services again: The homogeneity problem. The Accounting Review (January): 1-11. (JSTOR link).

Thomas, A. L. 1964. "Value-itis" - An impractical theorist's reply. The Accounting Review (July): 574-581. (JSTOR link).

Thornton, D. B. 1988. Theory and metaphor in accounting. Accounting Horizons (December): 1-9.

Tinker, T. 1988. Panglossian accounting theories: The science of apologising in style. Accounting, Organizations and Society 13(2): 165-189.

Tippett, M. 1980. The 'Agio' concept of interest and the a priori foundations of current operating profit. Abacus 16(1): 17-37.

Trueblood, R. M. 1966. Accounting principles: The board and its problems. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-191. (JSTOR link).

Trumbull, W. P. 1963. When is a liability? The Accounting Review (January): 46-51. (JSTOR link).

Tucker, J. J. III. 1993. The use of historical analysis to provide alternatives to authoritative justifications of accounting standards: A focus on stock dividends. Journal of Accounting Education 11(2): 259-274.

Vale, J. D. 1955. Sales trends key budget of lumber creosoting company. N.A.C.A. Bulletin (August): 1663-1678.

Vance, L. L. 1944. Current problems and accounting theory. The Accounting Review (July): 231-238. (JSTOR link).

Vance, L L. 1969. The road to reform of accounting principles. The Accounting Review (October): 692-703. (JSTOR link).

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

Vangermeersch, R. 1997. Managerial accounting needs a philosophical base. Management Accounting (June): 45-47. (Proposed general principles for a theoretical framework for managerial accounting).

Vatter, W. J. 1962. Another look at the 1957 statement. The Accounting Review (October): 660-669. (JSTOR link).

Vatter, W. J. 1962. Fund-theory view of price-level adjustments. The Accounting Review (April): 189-207. (JSTOR link).

Vatter, W. J. 1963. ∑ _{i = 1} ^{i = 22} (M ₃ ) _i - An evaluation. The Accounting Review (July): 470-477. (JSTOR link).

Vatter, W. J. 1963. Postulates and principles. Journal of Accounting Research (Autumn): 179-197. (JSTOR link).

Vatter, W. J. 1971. Two views and a vignette. Journal of Accounting Research (Autumn): 396-409. Review of Sterling, R. R. 1970. Theory of the Measurement of Enterprise Income. University Press of Kansas; and Solomons, D. 1965. Divisional Performance; Measurement and Control. Financial Executives Research Foundation. (JSTOR link).

Vatter, W. J. 1972. The state of the art. Abacus 8(1): 76-90.

Verstegen, B. H. J. 2001. Nine ways for a decision maker to use theoretical notions, with special reference to teaching agency theory for management accounting. Journal of Accounting Education 19(2): 119-127.

Vickrey, D. 1992. Refined conditions for fully revealing income disclosure. The Accounting Review (July): 623-627. (JSTOR link).

Vickrey, D. W. 1970. Is accounting a measurement discipline? The Accounting Review (October): 731-742. (JSTOR link).

Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605. (JSTOR link).

Walden, R. E. 1951. A course in accounting theory. The Accounting Review (April): 221-225. (JSTOR link).

Wallace, E. L. 1949. A rationale of income determination - The current cost of productive equivalents concept. N.A.C.A. Bulletin (May 15): 1027-1038.

Wallace, E. L. 1957. Some comments on the statement of planning costs. The Accounting Review (July): 448-466. (JSTOR link).

Walton, S. 1917. "Theory and practice". Journal of Accountancy (August): 148-151.

Watts, R. L. 2003. Conservatism in accounting Part I: Explanations and implications. Accounting Horizons (September): 207-221.

Watts, R. L. 2003. Conservatism in accounting Part II: Evidence and research opportunities. Accounting Horizons (December): 287-301.

Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review (January): 112-134. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. The Accounting Review (April): 273-305. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall.

Watts, R. L. and J. L. Zimmerman. 1990. Positive accounting theory: A ten year perspective. The Accounting Review (January): 131-156. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1997. Positive Accounting Theory. Prentice-Hall.

Wells, M. C. 1971. Axioms for historical cost valuation. Journal of Accounting Research (Spring): 171-180. (JSTOR link).

Wells, M. C. 1976. A revolution in accounting thought? The Accounting Review (July): 471-482. (JSTOR link).

Wells, M. C. 1977. A revolution in accounting thought?: A reply. The Accounting Review (July): 748-750. (JSTOR link).

Wells, M. C. and W. D. J. Cotton. 1965. Holding gains on fixed assets. The Accounting Review (October): 829-833. (JSTOR link).

Wells, M. D., W. P. Marquis and J. H. Elliott. 1949. Control uses of standard costs in a steel mill. N.A.C.A. Bulletin (January 1): 527-536.

Wheeler, J. T. 1970. Accounting theory and research in perspective. The Accounting Review (January): 1-10. (JSTOR link).

White, H. 1949. Securing maintenance control data from the accounts. N.A.C.A. Bulletin (November): 287-294.

Whitley, R. D. 1988. The possibility and utility of positive accounting theory. Accounting, Organizations and Society 13(6): 631-645.

Wilcox, E. B. 1941. Comments on "An Introduction to Corporate Accounting Standards". The Accounting Review (March): 75-81. (JSTOR link).

Williams, E. E. and M. C. Findlay III. 1980. Beyond neoclassical economic theory as a foundation for financial accounting. Abacus 16(2): 133-141.

Williams, T. H. and C. H. Griffin. 1967. Income definition and measurement: A structural approach. The Accounting Review (October): 642-649. (JSTOR link).

Willingham, J. J. 1964. The accounting entity: A conceptual model. The Accounting Review (July): 543-552. (JSTOR link).

Winborne, M. G. 1964. The operating cycle concept - Accepted? The Accounting Review (July): 622-626. (JSTOR link).

Windal, F. W. 1961. The accounting concept of realization. The Accounting Review (April): 249-258. (JSTOR link).

Windal, F. W. 1963. Legal background for the accounting concept of realization. The Accounting Review (January): 29-36. (JSTOR link).

Winter, A. B. 1949. Sharing department cost savings and over-all plant profit with supervisory personnel. N.A.C.A. Bulletin (May 1): 987-998.

Witschey, R. E. 1964. The business need for better accounting principles. Journal of Accountancy (January): 27-31. 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).

Wixon, R. 1949. The measurement and administration of income. The Accounting Review (April):  184-190. (JSTOR link).

Wojdak, J. F. 1969. A theoretical foundation for leases and other executory contracts. The Accounting Review (July): 562-570. (JSTOR link).

Wojdak, J. F. 1970. Levels of objectivity in the accounting process. The Accounting Review (January): 88-97. (JSTOR link).

Wolk, H., J. Dodd and M. Tearney. 2003. Accounting Theory: Conceptual Issues in a Political and Economic Environment. South-Western.

Wolk, H. I., D. R. Martin and V. A. Nichols. 1989. Statement of financial accounting standards No. 96: Some theoretical problems. Accounting Horizons (June): 1-5.

Woods, R. S. 1959. Theory and practice in the capitalization of selling costs. The Accounting Review (October): 564-569. (JSTOR link).

Woodward, P. D. 1956. Depreciation - The development of an accounting concept. The Accounting Review (January): 71-76. (JSTOR link).

Wright, A. W. 1914. Theory and practice. Journal of Accountancy (June): 431-434.

Wright, F. K. 1963. Depreciation theory and the cost of funds. The Accounting Review (January): 87-90. (JSTOR link).

Wright, F. K. 1967. An evaluation of Ladelle's theory of depreciation. Journal of Accounting Research (Autumn): 173-179. (JSTOR link).

Yamey, B. S. 1941. A note on accounting standards. The Accounting Review (June): 209-212. (JSTOR link).

Yu, S. C. 1957. Macroaccounting and some of its basic problems. The Accounting Review (April): 264-272. (JSTOR link).

Zeff, S. A. 1963. Debating accounting theory. The Accounting Review (July): 622-626. (JSTOR link).

Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

Zeff, S. A. and W. D. Maxwell. 1965. Holding gains on fixed assets - A demurrer. The Accounting Review (January): 65-75. (JSTOR link).

 

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