Management And Accounting Web

Main Bibliography
Section B: BAN-BAT

BAA-BAM | BAN-BAT | BAU-BEM | BEN-BIE

| BIG-BON | BOO-BRE | BRI-BRU |
BRY-BZ

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

A  |  B  | C  |  D  |  E  |  F  |  G  |  HI  |  J  |  K  |  L  |  M

  N  |  O  |  P  |  Q  |  R  |  S  |  T  | U  |  V  |  W  |  X Y Z

Banaji, M. R., M. H. Bazerman and D. Chugh. 2003. How (Un)ethical are you? Harvard Business Review (December): 56-64.

Banas, S. F. 1952. Management needs facts - and vice versa. N.A.C.A. Bulletin (June): 1179-1186.

Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.

Bandura, A. 1986. Social Foundations of Thought and Action. A Social Cognitive Theory. Prentice Hall.

Bandury, J. and J. E. Nahapiet. 1979. Towards a framework for the study of the antecedents and consequences of information systems in organizations. Accounting, Organizations and Society 4(3): 163-177.

Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.

Bandyopadhyay, S., R. Jha and D. Kennedy. 2017. The effect of the US subprime crisis on Canadian banks. Advances in Accounting: Incorporating Advances in International Accounting (36): 58-74.

Bandyopadhyay, S. P. 1994. Market reaction to earnings announcements of successful efforts and full cost firms in the oil and gas industry. The Accounting Review (October): 657-674. (JSTOR link).

Bandyopadhyay, S. P., C. Changling, A. G. Huang and R. Jha. 2010. Accounting conservatism and the temporal trends in current earnings' ability to predict future cash flows versus future earnings: Evidence on the trade-off between relevance and reliability. Contemporary Accounting Research 27(2): 413-460.

Bandyopadhyay, S. P., C. Chen and M. Wolfe. 2017. The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism. Advances in Accounting: Incorporating Advances in International Accounting (38): 1-14.

Bandyopadhyay, S. P., C. Chen and Y. Yu. 2014. Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 18-31.

Bandyopadhyay, T. and S. Shankar. 2016. The impact of crisis on microfinance institution efficiencies: A data envelopment analysis approach. Cost Management (November/December): 33-40.

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Banerjee, R. 1965. Comments on andquot;Statistical control of time standardsandquot;. Management Science (March): 602-603. (JSTOR link).

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

Banham, R. 2005. Valuing IP post-Sarbanes-Oxley. Journal of Accountancy (November): 72-78.

Banham, R. 2010. Game changer: Want to score big with your next new product or growth strategy? Take it one level at a time. CFO (September): 56-59 .

Banham, R. 2010. Have no fear, the consultants are here: Hiring outside expertise has long been a perilous exercise, but clients are gaining the upper hand. CFO (June): 56-59 .

Banham, R. 2010. Matter of perception: CFO compensation is up and down. That should make shareholders and finance chiefs happy, which is no easy feat. CFO (October): 60-65 .

Banham, R. 2010. The shape to things to come: L, V, or W? Perhaps a check mark, or something with a wiggly tail? Top economists debate what the recovery will look like. CFO (March): 48-53 .

Banham, R. 2010. Shape shifters: Top economists tinker with their projections for 2011. CFO (December): 48-51 .

Banham, R. 2010. Strategic inquisitions: We ask CFOs what it takes to become a true partner in setting company strategy. CFO (December): 42-47 .

Banham, R. 2011. Disaster averted? A torrent of bad news for business may be good news for enterprise risk management. CFO (April): 56-63. (andquot;Thanks to the global financial meltdown, we now know what a andquot;black swanandquot; is. But do we know from which direction the next one will swim into view, and what to do when it does? Black swans are, or course, those highly improbable but painfully consequential events that strike from the blue - or from the streets of Cairo, or from an offshore oil rig, or from a poorly designed car part. They can destroy a company's reputation, cripple its financial performance, and perhaps even kill it outright.andquot;)

Banham, R. 2011. Enjoy the ride: CFO compensation made headway last year, but the sailing may not be so smooth in 2011. CFO (October): 60-67 .

Banham, R. 2011. Going public by accident: Private companies may unwittingly find themselves in the public eye when shares are traded too freely. CFO (March): 58-62.

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2011. Looking in the mouth of the gift card: Consumers love them, and so do companies. But finance departments face plenty of challenges in managing them well. CFO (September): 58-62.

Banham, R. 2011. Space race: The weak real estate market offers CFO's a great opportunity. Here's how to maximize it. CFO (January/February): 59-63.

Banham, R. 2011. The price is (more) right: Improved technology - and leadership from finance - may help companies optimize their margins. CFO (June): 60-63.

Banham, R. 2011. What ever happened to the virtual close? CFO (November): 62-66.

Banham, R. 2012. Freed from the budget: Many companies see budgeting as a time-consuming exercise of limited value. Some are resorting to a radical fix: Getting rid of the budget. CFO (September): 41-46. (Summary).

Banham, R. 2012. Healing America's economy: Obama vs. Romney. Which Presidential candidate has the better plan for reviving the economy? We asked economists what they think. CFO (October): 44-50.

Banham, R. 2012. Letting go of guidance. Is providing quarterly earnings guidance to Wall Street worth the effort? Many companies say no. CFO (November): 44-48.

Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).

Banham, R. 2012. When the boomers go: The coming retirement of the baby boomers could leave businesses short of critical knowledge and skills. Make sure it doesn't happen to your company. CFO (June): 50-55.

Banham, R. 2012. Where the money is, and the security isn't. CFO (January/February): 31-32.

Banham, R. 2012. Whose company is it? A controversial new book has rekindled the debate over shareholder value and the purpose of the public corporation. CFO (November): 50-55. (Stout, L. 2012. The Shareholder Value Myth: How Putting Shareholders First Harms Investors, Corporations, and the Public. Berrett-Kohler Publishers).

Banham, R. 2013. A well-oiled machine: How oil giant Baker Hughes integrated its far-flung finance operations. CFO (March): 32-35. (Case study).

Banham, R. 2013. All together now: The convergence of social, mobile and cloud technologies -"SoMoClo" - is changing the way companies work. CFO (July/August): 42-46.

Banham, R. 2013. Beating back bankruptcy. CFO (October): 40-41.

Banham, R. 2013. Cities on the brink: Municipal finance chiefs are fighting to keep their troubled cities solvent. Sometimes it's a losing battle. CFO (October): 36-42.

Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.

Banham, R. 2013. Earning their keep: Finance chiefs' pay is increasing aligned with corporate performance, as our report on trends in CFO compensation reveals. CFO (July/August): 34-40. (Median CFO total compensation in 2012: S&P 500 - $3,136,952. S&P MidCap 400 - $1,672,611. S&P SmallCap 600 - $987,219).

Banham, R. 2013. May the field be with you: Cloud-based applications are pushing out planning and forecasting to workers in the farthest reaches of the company. CFO (September): 38-44.

Banham, R. 2013. Playing defense: CFOs of defense contractors are preparing their companies for a new era of austerity at the Pentagon. CFO (November): 34-40.

Banham, R. 2013. The 2013 CFO/Rel working capital scorecard: Still not working. Working capital performance among large U.S. public companies has improved only marginally over the last two years, according to REL Consulting's annual survey. CFO (June): 44-50.

Banham, R. 2013. Skin in the game. CFO (June): 47. (Working capital).

Banham, R. 2013. The great pension derisking: Stung by funding shortfalls time and again, companies are using a variety of tactics to lighten their pension burdens for good. CFO (April): 40-46.

Banham, R. 2013. Weathering the weather In the face of extreme weather and natural disasters, companies are reengineering their supply chains for added reliability. CFO (May): 44-48.

Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.

Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.

Banham, R. and N. Webb. 2012. Project runaway: Strategic visions are great, but they can turn into nightmares at the project level. CFO (May): 46-51.

Banker, R. D. 1992. Selection of efficiency evaluation models. Contemporary Accounting Research 9(1): 343-355.

Banker, R. D. and D. Byzalov. 2014. Asymmetric cost behavior. Journal of Management Accounting Research 26(2): 43-79.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32.

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

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).

Banker, R. D. and L. Chen. 2006. Predicting earnings using a model based on cost variability and cost stickiness. The Accounting Review (March): 285-307. (JSTOR link).

Banker, R. D. and R. S. Kaplan. 2014. William W. Cooper: Innovator, fighter, and scholar. Accounting Horizons (March): 193-203.

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.

Banker, R. D. and S. M. Datar. 1989. Sensitivity, precision, and linear aggregation of signals for performance evaluation. Journal of Accounting Research (Spring): 21-39. (JSTOR link).

Banker, R. D. and S. M. Datar. 1992. Optimal transfer pricing under postcontract information. Contemporary Accounting Research 8(2): 329-352.

Banker, R. D., D. Bu and M. N. Mehta. 2016. Pay gap and performance in China. Abacus 52(3): 501-531.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., D. Byzalov, M. Ciftci and R. Mashruwala. 2014. The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research 26(2): 221-242.

Banker, R. D., G. Potter and D. Srinivasan. 2000. An empirical investigation of an incentive plan that includes nonfinancial performance measures. The Accounting Review (January): 65-92. (JSTOR link).

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. (Summary).

Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.

Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.

Banker, R. D., H. Chang and R. Natarajan. 2005. Productivity change, technical progress, and relative efficiency change in the public accounting industry. Management Science (February): 291-304. (JSTOR link).

Banker, R. D., H. Chang, M. J. Pizzini. 2004. The balanced scorecard: Judgmental effects of performance measures linked to strategy. The Accounting Review (January): 1-23. (JSTOR link).

Banker, R. D., H. Chang and R. Cunningham. 2003. The public accounting industry production function. Journal of Accounting and Economics (June): 255-281.

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.

Banker, R. D., H. Chang and Y. Kao. 2002. Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 209-222.

Banker, R. D., H. Chang and Y. Kao. 2002. Reply to Discussion of Impact of information technology on public accounting firm productivity. Journal of Information Systems (Fall): 227-229.

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Banker, R. D., I. R. Bardhan and T. Chen. 2008. The role of manufacturing practices in mediating the impact of activity-based costing on plant performance. Accounting, Organizations and Society 33(1): 1-19.

Banker, R. D., J. M. Field, R. G. Schroeder and K. K. Sinha. 1996. Impact of work teams on manufacturing performance: A longitudinal field study. The Academy of Management Journal 39(4): 867-890. (JSTOR link).

Banker, R. D., R. Huang and R. Natarajan. 2011. Equity incentives and long-term value created by SGandamp;A expenditure. Contemporary Accounting Research 28(3): 794-830.

Banker, R. D., S. Basu, D. Byzalov and J. Y. S. Chen. 2016. The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics (February): 203-220.

Banker, R. D., S. Das and S. M. Datar. 1993. Complementarity of prior accounting information: The case of stock dividend announcements. The Accounting Review (January): 28-47. (JSTOR link).

Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036. (JSTOR link).

Banker, R. D., S. Lee and G. Potter. 1996. A field study of the impact of a performance-based incentive plan. Journal of Accounting and Economics (April): 195-226.

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 1996. Contextual analysis of performance impacts of outcome-based incentive compensation. The Academy of Management Journal 39(4): 920-948. (JSTOR link).

Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 2000. An empirical analysis of continuing improvements following the implementation of a performance-based compensation plan. Journal of Accounting and Economics (December): 315-350.

Banker, R. D., S. M. Datar and A. Maindiratta. 1988. Unobservable outcomes and multiattribute preferences in the evaluation of managerial performance. Contemporary Accounting Research 5(1): 96-124.

Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.

Banker, R. D., S. M. Datar and S. Kekre. 1988. Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics (July): 171-197.

Banker, R. D., S. M. Datar, S. Kekre and T. Mukhopadbyay. 1990. Costs of product and process complexity. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 9: 269-290.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (JSTOR link). (Part of a forum on accounting in the public sector).

Banks, A. S. 1919. Operations of the grain corporation. Journal of Accountancy (June): 420-426.

Banks, C. W. 1976. Applying standard cost to recycled product: The automobile tire. Management Accounting (August): 51-53.

Banks, D. W. and W. R. Kinney, Jr. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research (Spring): 240-254. (JSTOR link).

Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.

Banks, J. and D. Coutu. 2008. Managing yourself: How to protect your job in a recession. Harvard Business Review (September): 113-116.

Banks, J. and R. G. Heikes. 1983. Technical aid for EOQ determination. American Journal of Small Business (Spring): 27-30.

Banks, R. L. and S. C. Wheelwright. 1979. Operations vs. strategy: Trading tomorrow for today. Harvard Business Review (May-June): 112-120.

Bannan, K. J. 2001. Analyze this! Where did they come from what did they do how long did they stay have they come here before what did they like what did they hate? PC Magazine. (November 27): 133-136, 138, 140,142. (Review of various software that analyzes web site data including: Funnel Web Analyzer 4.0, NetTracker 5.0, 123LogAnalyzer, Sawmill 6, WebTrends Log Analyzer, HitBox Professional, SuperStats Professional, and WebTrends Live 2).

Bannasch, M. 2017. Factor presence nexus: A growing trend in state taxation. Journal of Accountancy (July): 58-60, 62.

Bannister, J. W. and H. A. Newman. 2003. Analysis of corporate disclosures on relative performance evaluation. Accounting Horizons (September): 235-246.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Bannon, S., K. Ford and L. Melzer. 2010. How to instill a strong ethical culture. The CPA Journal (July): 56-58.

Bannon, S., K. Ford and L. Meltzer. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).

Bannon, S., K. Ford and L. Meltzer. 2014. Financial literacy programs in the workplace. The CPA Journal (September): 67-71.

Bansal, P. and I. Clelland. 2004. Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. The Academy of Management Journal 47(1): 93-103. (JSTOR link).

Bansal, P. and K. Roth. 2000. Why companies go green: A model of ecological responsiveness. The Academy of Management Journal 43(4): 717-736. (JSTOR link).

Bansi, N. and G. Tuff. 2012. Managing your innovation portfolio. Harvard Business Review (May): 66-74.

Banyard, C. 1985. Management accounting in business developments over the next decade. Management Accounting. UK (April): 48-50.

Banyard, C. 1993. Observations upon reading: 'The decline of operational expertise in the knowledge base of management accounting'. Management Accounting Research (March): 63-66.

Banyi, M. and D. Caplan. 2016. Do firms follow GAAP when they record share repurchases? Advances in Accounting: Incorporating Advances in International Accounting (34): 41-54.

Bao, B. and D. Bao. 1989. LIFO adoption: A technology diffusion analysis. Accounting, Organizations and Society 14(4): 303-319.

Bao, B. and L. Chow. 1999. The usefulness of earnings and book value for equity valuation in emerging capital markets: Evidence from listed companies in the People’s Republic of China. Journal of International Financial Management andamp; Accounting 10(2): 85-104.

Bao, B., D. Bao and M. A. Vasarhelyi, 1986. A stochastic model of professional accountant turnover. Accounting, Organizations and Society 11(3): 289-296.

Bao, D. 2009. Usefulness of financial information in evaluation of BRIC firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 200-207.

Bapna, R., P. Goes and A. Gupta. 2005. Pricing and allocation for quality-differentiated online services. Management Science (July): 1141-1150. (JSTOR link).

Bar-Yosef, S. and B. Sarath. 2005. Auditor size, market segmentation and litigation patterns: A theoretical analysis. Review of Accounting Studies 10(1): 59-92.

Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.

Bar-Yosef, S., J. L. Callen and J. Livnat. 1996. Modeling dividends, earnings, and book value equity: An empirical investigation of the Ohlson valuation dynamics. Review of Accounting Studies 1(3): 207-224.

Bar-Yosef, S. and P. K. Sen. 1992. On optimal choice of inventory accounting method. The Accounting Review (April): 320-336. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Bar-Yosef, S.. P. J. Hughes and I. Venezia. 1995. The LIFO/FIFO choice as a signal of future costs. Journal of Management Accounting Research (7): 52-65.

Barakat, A. B. 1924. Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Baran, A., J. Lakonishok and A. R. Ofer. 1980. The information content of general price level adjusted earnings: Some empirical evidence. The Accounting Review (January): 22-35. (JSTOR link).

Baran, J. J. 1965. Exponential smoothing. N.A.A. Bulletin (May): 51-52.

Barbatelli, E. 1963. Opportunities in depreciation under revenue procedure 62-21. N.A.A. Bulletin (January): 41-47.

Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September):28-31.

Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.

Barber, B. M., R. Lehavy, M. McNichols and B. Trueman. 2006. Buys, holds, and sells: The distribution of investment banks’ stock ratings and the implications for the profitability of analysts’ recommendations. Journal of Accounting and Economics (April): 87-117.

Barber, B. M., T. Ho and T. Odean. 2012. Introduction to the special issue on behavioral economics and finance. Management Science (January): 1.

Barber, B. R. 1996. Jihad vs. McWorld: How Globalism and Tribalism are Reshaping the World. Ballantine.

Barber, F. and M. Goold. 2007. The strategic secret of private equity. Harvard Business Review (September): 53-61. (Buying to sell).

Barber, F. and R. Strack. 2005. The surprising economics of a andquot;people businessandquot;. Harvard Business Review (June): 80-90.

Barber, J. H. 1925. Budget sales quotas: A problem and suggested solution. Harvard Business Review (January): 210-220.

Barber, J. H. 1930. Budgeting and forecasting in an individual company. N.A.C.A. Bulletin (February 15): 741-759.

Barber, R. J. Jr. 1947. Does your accountant make cents? N.A.C.A. Bulletin (September 1): 26-35.

Barber, R. J. Jr. 1951. When does part of a business break even? N.A.C.A. Bulletin (May): 1040-1047.

Barber, R. L. and J. W. Brackner. 2000. Universities/colleges that supply the most certified management accountants (CMA). Strategic Finance (October): 87-88.

Barber, R. L. and J. W. Brackner. 2000. What schools supply the most CFM candidates? Strategic Finance (December): 79-80.

Barber, R. L. and J. W. Brackner. 2001. International interest in CMA is growing. Strategic Finance (September): 71-72.

Barber, W. R., L. Liang and Z. Zhu. 2012. Associations between internal and external corporate governance characteristics: Implications for investigating financial accounting restatements. Accounting Horizons (June): 219-237.

Barberis, N. 2012. A model of casino gambling. Management Science (January): 35-51.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Barden, J. Q. and W. Mitchell. 2007. Disentangling the influences of leaders' relational embeddedness on interorganizational exchange. The Academy of Management Journal 50(6): 1440-1461. (JSTOR link).

Bardhan, I., S. Lin and S. Wu. 2015. The quality of internal control over financial reporting in family firms. Accounting Horizons (March): 41-60.

Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327. (JSTOR link).

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501. (JSTOR link).

Barefield, R. M. 1972. The effect of aggregation on decision making success: A laboratory study. Journal of Accounting Research (Autumn): 229-242. (JSTOR link).

Barefield, R. M. 1975. The Impact of Audit Frequency on the Quality of Internal Control. Studies in Accounting Research (11). American Accounting Association.

Barefield, R. M. 1991. A critical view of the AECC and the converging forces of change. Issues in Accounting Education (Fall): 305-312.

Barefield, R. M. and E. E. Comiskey. 1971. Depreciation policy and the behavior of corporate profits. Journal of Accounting Research (Autumn): 351-358. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1972. The smoothing hypothesis: An alternative test. The Accounting Review (April): 291-298. (JSTOR link).

Barefield, R. M. and E. E. Comiskey. 1975. Segmental financial disclosure by diversified firms and security prices: A comment. The Accounting Review (October): 818-821. (JSTOR link).

Barefield, R. M., T. W. Foster, III and D. Vickrey. 1976. Interpreting the API: A comment and extension. The Accounting Review (January): 172-175. (API refers to the abnormal performance index). (JSTOR link).

Barenbaum, L. and T. Monahan. 1983. Utilizing terminal values in teaching time value analysis. Journal of Accounting Education 1(2): 79-88.

Barenbaum, L., T. F. Monahan and W. Schubert. 1995. Integrating research and practice in accounting education: The case of executive stock options. Journal of Accounting Education 13(2): 207-222.

Barenbaum, L, B. O'Rourke and W. Schubert. 2017. The impact of share-based compensation. Strategic Finance (December): 42-47.

Bareuther, E. E. and B. E. Stromberg. 1957. Budgeting policy and practice in a decentralized company. N.A.A. Bulletin (October): 31-44.

Barfield, J. T., C. M. Fisher and J. R. Goolsby. 2004. Improving competitiveness through non-value-added activity analysis. Cost Management (July/August):22-32.

Barfitt, L. A. 2007. The Contributions of John Lansing Carey to the Profession of Accountancy, Volume 10 (Studies in the Development of Accounting Thought). JAI Press.

Bargagliotti, A. E. and L. Li. 2013. Decision making using rating systems: When scale meets binary. Decision Sciences 44(6): 1121-1137.

Barger, P. B. and A. A. Grandey. 2006. Service with a smile and encounter satisfaction: Emotional contagion and appraisal mechanisms. The Academy of Management Journal 49(6): 1229-1238. (JSTOR link).

Bargeron, L. L., K. M. Lehn and C. J. Zutter. 2010.Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 34-52.

Bargerstock, A. and Y. Shi. 2014. Watson Water Technologies: An ethical dilemma in the workplace. Strategic Finance (July): 48-51. (Carl Menconi case writing competition).

Bargerstock, A. and Y. Shi. 2016. Leaning away from standard costing: Lean companies need value stream costing and new performance metrics. Strategic Finance (June): 38-45.

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

Barhyte, D. Y. 1975.A critique of andquot;Socialization in professional schoolsandquot;. Administrative Science Quarterly 20(4): 631-633. (JSTOR link).

Baridon, F. E. 1948. A capacity budget procedure to set task for plant and sales force. N.A.C.A. Bulletin (August 1): 1483-1492.

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Barry, J. S. 2012. Mending the gaps in the generational bridge. The CPA Journal (July): 7.

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Barry, J. S. 2016. A night to remember. The CPA Journal (July): 13.

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