Management And Accounting Web

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Professor Emeritus, University of South Florida

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Cook, A. 2009. Emission rights: From costless activity to market operations. Accounting, Organizations and Society 34(3-4): 456-468.

Cook, D. and S. Das. 2004. Smart Environments: Technology, Protocols and Applications (Wiley Series on Parallel and Distributed Computing). Wiley-Interscience.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Cook, D. L. and J. C. Granger. 1976. Current status of project management instruction in American colleges and universities. The Academy of Management Journal 19(2): 323-328.

Cook, D. M. 1967. The effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 213-224.

Cook, D. M. 1968. The impact on managers of frequency of feedback. The Academy of Management Journal 11(3): 263-277.

Cook, D. M. 1968. The psychological impact of certain aspects of performance reports. Management Accounting (July): 26-34.

Cook, D. M. 1969. Comment: "The impact on managers of frequency of feedback" - By Doris M. Cook: Reply to Shenson's comments. The Academy of Management Journal 12(1): 121-122.

Cook, D. M. 1970. Comments on Shenson's comments. The Academy of Management Journal 13(1): 107-109.

Cook, E., A. Fowler, A. Nellen, N. Stapleton and J. W. Walloch. 2009. Recovery Act reminders for 2009. Journal of Accountancy (October): 38-42.

Cook, E., T. Lewis and A. Nellen. 2017. Tax principles for the digital age. Journal of Accountancy (May): 62-66.

Cook, E. D. 1997. An innovative method of classroom presentation: What is “Jeopardy?” Journal of Accounting Education 15(1): 123-131.

Cook, E. D. and A. C. Hazelwood. 2002. An active learning strategy for the classroom - “who wants to win … some mini chips ahoy?” Journal of Accounting Education 20(4): 297-306.

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

Cook, F. H. 1942. Abandoned property and the rate base. The Accounting Review (July): 243-251.

Cook, F. L. 1962. Developing inter-unit accounting when we built our second plant. N.A.A. Bulletin (August): 85-92.

Cook, G. J. and L. H. Clements. 2009. Computer-based proactive fraud auditing tools. Journal of Forensic & Investigative Accounting 1(2): 1-23.

Cook, G. L. and M. M. Eining. 1993. Will cross functional information systems work? Management Accounting (February): 53-57.

Cook, G. L., D. Bay, B. Visser, J. E. Myburgh and J. Njoroge. 2011. Emotional intelligence: The role of accounting education and work experience. Issues in Accounting Education (May): 367-386.

Cook, H. Jr. and L. A. Gordon. 1973. Absorption costing and fixed factors of production. The Accounting Review (January): 128-129.

Cook, H. R. M. 1910. The standardization of school statistics. Journal of Accountancy (August): 256-266.

Cook, I. A., M. Burnett, and P. N. Gordon. 1988. CMP and managing indirect costs in the eighties. Journal of Cost Management (Spring): 18-28.

Cook, J., Z. T. Kowaleski, M. Minnis, A. Sutherland and K. M. Zehms. 2020. Auditors are known by the companies they keep. Journal of Accounting and Economics (August): 101314.

Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.

Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.

Cook, J. K. and A. J. Ocheltree. 2010. Deductibility of expenses associated with renting a second home. The CPA Journal (January): 40-45.

Cook, J. K. and S. Webber. 2012. The charitable contribution of a home: A deduction up in smoke? The CPA Journal (May): 38-42.

Cook, J. K. and S. Webber. 2014. Deducting noncash charitable contributions: Documentation and substantiation requirements. The CPA Journal (May): 40-44.

Cook, J. K. and S. Webber. 2016. 40 years of losses, but still motivated to profit. The CPA Journal (April): 34-43.

Cook, J. K. and S. Webber. 2021. "Cohan rule" estimates: A useful tool if properly used. The CPA Journal (October/November): 50-54. (An approach to use estimates when a taxpayer lacks documentation to support items on a tax return).

Cook, J. K., K. F. Brown and S. S. Lightle. 2009. Voluntary disclosure agreements and auditor independence. The CPA Journal (December): 60-66.

Cook, J. K. Jr. 2009. Tax planning. The CPA Journal (March): 68-69.

Cook, J. M. 1996. 150-Hour education programs: A practitioner's perspective on useful research possibilities. Journal of Accounting Education 14(2): 221-226.

Cook, J. M. and D. L. Jensen. 2001. Accounting Hall of Fame 2000 induction: Remarks, citation, and response: Charles W. Haskins. The Accounting Historians Journal 28(1): 137-139.

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

Cook, J. S. Jr., L. F. Davidson and C. H. Smith. 1974. Social costs and private accounting. Abacus 10(2): 87-99.

Cook, J. W. 1960. Public accounting experience for private accountants. The Accounting Review (January): 93-95.

Cook, K. A., G. R. Huston, M. R. Kinney and J. S. Smith. 2021. Just how much does the tail wag the dog? Altering inventory to manage earnings. Decision Sciences 52(1): 216-261.

Cook, K. A., K. Kim and T. C. Omer. 2020. The cost of independence: Evidence from companies' decisions to dismiss audit firms as tax-service providers. Accounting Horizons (June): 83-107.

Cook, K. A., M. Hart, M. R. Kinney and D. K. Oler. 2016. How to discuss a paper: Developing and showcasing your scholarly skills. Issues in Accounting Education (May): 211-218.

Cook, M. 1959. Five ways of discrediting standard costs - And the lessons they teach. N.A.A. Bulletin (August): 29-34.

Cook, P. W. 1955. Decentralization and the transfer-price problem. Journal of Business (April): 87-94.

Cook, P. W. 1957. New techniques for intracompany pricing. The Harvard Business Review (July-August): 74-80.

Cook, S. 2008. The contribution revolution: Letting volunteers build your business. Harvard Business Review (October): 60-69.

Cook, T. and H. Grove. 2009. The stock market reaction to allegations of fraud and earnings manipulation. Journal of Forensic & Investigative Accounting 1(2): 1-29.

Cook, T. D. and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis for Field Settings. Boston: Houghton Mifflin.

Cook, T. J. and F. P. Scioli, Jr. 1972. A research strategy for analyzing the impacts of public policy. Administrative Science Quarterly 17(3): 328-339.

Cook, W. D., B. Golany, M. Kress, M. Penn and T. Raviv. 2005. Optimal allocation of proposals to reviewers to facilitate effective ranking. Management Science (April): 655-661.

Cooke, M. L. 1930. Shoring up the regulation of electrical utilities. Harvard Business Review (April): 316-328.

Cooke, R. B. 1962. Eliminating the pitfalls in financial forecasting. N.A.A. Bulletin (January): 15-24.

Cooke, R. B. 1967. Responsibility reporting of return on investment. Management Accounting (July): 24-29.

Cooke, T., T. Omura and R. Willett. 2009. Consistency, value relevance and sufficiency of book for market values in five Japanese conglomerates over the period 1950-2004. Abacus 45(1): 88-123.

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research 23 (Autumn): 460-476. (Summary).

Cooke, T. E. 2004. Dedication to R. S. Olusegun (Segun) Wallace. Journal of International Accounting Research 3(1): ix-xii.

Cooking the books. 1983. Dun's Business Month (January): 40-47.

Cool, K. and P. Paranikas. 2011. When every customer is a new customer. Harvard Business Review (May): 29-31.

Cooley, K. M. and D. Pulliam. 2014. Giant Eagles's advance deductions grounded. Journal of Accountancy (October): 62-63.

Cooley, K. M. and D. Pulliam. 2017. Charitable contribution or business deduction: Chief counsel advice 201543013. The CPA Journal (May): 46-47.

Cooley, K. M. and D. A. Pulliam. 2019. Understanding the research and development credit: Recent guidance from the IRS. The CPA Journal (October): 44-47.

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.

Cooley, P. L. 1995. Survival strategies for the fledgling finance professor. Journal of Accounting Education 13(4): 445-462.

Cools, M. and J. C. P. Rossing. 2021. International transfer pricing: MNE dependency on knowledge of external tax consultants. Journal of Management Accounting Research 33(1): 33-51.

Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.

Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.

Cools, M., K. Stouthuysen and A. Van den Abbeele. 2017. Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research 29(3): 1-21.

Coombe, L. W. and R. R. Densmore. 1982. How Detroit Edison improves its productivity. Management Accounting (May): 50-54.

Coombes, R. J. and P. H. Eddey. 1986. Accounting income: The relationship between capital maintenance and asset measurement. Issues in Accounting Education (Spring): 112-122.

Coombes, R. J. and R. B. Tress. 1977. The financial implication of corporate share reacquisitions. Abacus 13(1): 40-51.

Coombs, H. M. and J. R. Edwards. 1993. The accountability of municipal corporations. Abacus 29(1): 27-51.

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

Coombs, R. W. 1987. Accounting for the control of doctors: Management information systems in hospitals. Accounting, Organizations and Society 12(4): 389-404.

Coon, M. A. 1992. Fire! Management Accounting (July): 39-43. (How a controller dealt with a $15 million fire loss).

Coon, S. J. 1935. Devaluation and damages. The Accounting Review (September): 301-302.

Coonley, H. 1923. The control of an industry in the business cycle. Harvard Business Review (July): 385-397.

Coopage, R. and T. Shastri. 2013. Using PCAOB settled disciplinary orders to improve audit quality education. The CPA Journal (July): 46-51.

Cooper, B. J., L. Chow and Y. Tang. 1993. The separation of ownership and management in China: A review of the business contract and share capital systems. Corporate Governance: An International Review 1(3): 128-137.

Cooper, B. N. and J. M. Barker. 2014. Key facts about the new FATCA rules: Reporting requirements and penalties for individual taxpayers. The CPA Journal (November): 34-38. (Foreign Account Tax Compliance Act).

Cooper, C. 2015. Entrepreneurs of the self: The development of management control since 1976. Accounting, Organizations and Society (47): 14-24.

Cooper, C. and A. Puxty. 1994. Reading accounting writing. Accounting, Organizations and Society 19(2): 127-146.

Cooper, C. and P. Taylor. 2000. From Taylorism to Ms Taylor: The transformation of the accounting craft. Accounting, Organizations and Society 25(6): 555-578.

Cooper, C. and Y. Joyce. 2013. Insolvency practice in the field of football. Accounting, Organizations and Society 38(2): 108-129.

Cooper, C., C. Argyris and W. H. Starbuck. 2004. Blackwell Encyclopedia Of Management (The Blackwell Encyclopedia of Management) (13 Volumes). Blackwell Publishing.

Cooper, C., C. Graham and D. Himick. 2016. Social impact bonds: The securitization of the homeless. Accounting, Organizations and Society (55): 63-82.

Cooper, C. L. 1980. Cumulative trauma and stress at work. Accounting, Organizations and Society 5(3): 357-359.

Cooper, C. L. 2001. The New World of Work: Challenges and Opportunities (Manchester Business and Management). Blackwell Publishing.

Cooper, C. L. and P. Dewe. 2004. Stress: A Brief History (Blackwell Brief Histories of Psychology, 1). Blackwell Publishing.

Cooper, C. L., B. Dyck and N. Frohlich. 1992. Improving the effectiveness of gainsharing: The role of fairness and participation. Administrative Science Quarterly 37(3): 471-490.

Cooper, C. R. 1954. Mainsprings of maintenance cost control. N.A.C.A. Bulletin (September): 74-81.

Cooper, D. 1980. Discussion of towards a political economy of accounting. Accounting, Organizations and Society 5(1): 161-166.

Cooper, D. 1983. Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research. Accounting, Organizations and Society 8(2-3): 269-286.

Cooper, D. and S. Essex. 1977. Accounting information and employee decision making. Accounting, Organizations and Society 2(3): 201-217.

Cooper, D. J. and K. Robson. 2006. Accounting, professions and regulation: Locating the sites of professionalization. Accounting, Organizations and Society 31(4-5): 415-444.

Cooper, D. J. and M. Ezzamel. 2013. Globalization discourses and performance measurement systems in a multination firm. Accounting, Organizations and Society 38(4): 288-313.

Cooper, D. J. and M. J. Sherer. 1984. The value of corporate accounting reports: Arguments for political economy of accounting. Accounting, Organizations and Society 9(3-4): 207-232.

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

Cooper, D. J. and W. Morgan. 2008. Case study research in accounting. Accounting Horizons (June): 159-178.

Cooper, D. J., D. Hayes and F. Wolf. 1981. Accounting in organized anarchies: Understanding and designing accounting systems in ambiguous situations. Accounting, Organizations and Society 6(3): 175-191.

Cooper, D. J., M. Ezzamel and S. Q. Qu. 2017. Popularizing a management accounting idea: The case of the balanced scorecard. Contemporary Accounting Research 34(2): 991-1025.

Cooper, D. J., R. Greenwood, B. Hinings and J. L. Brown. 1998. Globalization and nationalism in a multinational accounting firm: The case of opening new markets in eastern Europe. Accounting, Organizations and Society 23(5-6): 531-548.

Cooper, D. J., T. Dacin and D. Palmer. 2013. Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations and Society 38(6-7): 440-457.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, F. J. 1977. POS devices: You don't have to be a giant. Management Accounting (May): 31-34.

Cooper, G. 1967. METRI and the allowance list problem. Management Science (February): B293-B326.

Cooper, H. E. 1933. Some controversial phases of standard costs. N.A.C.A. Bulletin (September 15): 81-108.

Cooper, H. E. 1950. Depreciation on current values is half as much again - An experimental determination. N.A.C.A. Bulletin (June): 1179-1186.

Cooper, J. A. 1907. Professional ethics. Journal of Accountancy (December): 81-94.

Cooper, J. A. 1908. Education for the accountant. Journal of Accountancy (August): 261-268.

Cooper, J. A. 1913. Federal relations: Advancement and regulations of the profession. Journal of Accountancy (January): 1-9.

Cooper, J. A., E. E. Gore and E. G. Shorrock. 1914. Should accountants advertise? Journal of Accountancy (August): 85-108.

Cooper, J. C. and F. H. Selto. 1991. An experimental examination of the effects of SFAS No. 2 on R&D investment decisions. Accounting, Organizations and Society 16(3): 227-242.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123.

Cooper, J. J. 1958. Paper company meets inventory challenge with better product cost. N.A.A. Bulletin (April): 47-53.

Cooper, J. J. 1959. Facing up to centralized accounting. N.A.A. Bulletin (April): 27-28.

Cooper, K. 1997. Review: Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli by T. A. Lee; A. Bishop; R. H. Parker. The Accounting Historians Journal 24(1): 189-192.

Cooper, L. A., D. K. Holderness Jr., T. L. Sorensen and D. A. Wood. 2019. Robotic process automation in public accounting. Accounting Horizons (December): 15-35.

Cooper, L. A., J. A. DiGabriele, R. A. Riley, Jr. and T. L. Sorensen. 2021. Company-specific risk and small company valuation. Journal of Forensic Accounting Research 6(1): 33-56.

Cooper, L. A., K. G. Key and M. E. Mathis. 2021. S corporations and IRC section 199A: Incorporating Excel into tax-planning scenarios. Issues in Accounting Education (August): 91-102.

Cooper, L. W. 1930. The clothing workers' factory in Milwaukee. Harvard Business Review (October): 89-100.

Cooper, R. 1987. Does Your company need a new cost system? Journal of Cost Management (Spring): 45-49.

Cooper, R. 1987. The two-stage procedure in cost accounting: Part one. Journal of Cost Management (Summer): 43-51.

Cooper, R. 1987. The Two-stage procedure in cost accounting: Part two. Journal of Cost Management (Fall): 39-45.

Cooper, R. 1988. The rise of activity-based costing- Part one: What is an activity-based cost system? Journal of Cost Management (Summer): 45-54.

Cooper, R. 1988. The rise of activity-based costing - Part two: When do I need an activity-based cost system? Journal of Cost Management (Fall): 41-48.

Cooper, R. 1988. When should you use machine-hour costing? Journal of Cost Management (Spring): 33-39.

Cooper, R. 1989. The rise of activity-based costing-part three: How Many cost drivers do you need, and how do you select them? Journal of Cost Management (Winter): 34-45.

Cooper, R. 1989. The Rise of activity-based costing - Part four: What do activity-based cost systems look like? Journal of Cost Management (Spring): 38-49.

Cooper, R. 1989. You need a new cost system when... Harvard Business Review (January-February): 77-82.

Cooper, R. 1990. Activity-based costing. Journal of Cost Management (Spring): 3-4.

Cooper, R. 1990. Cost Classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management (Fall): 4-14.

Cooper, R. 1990. Implementing an activity-based cost system. Journal of Cost Management (Spring): 33-42. (Summary).

Cooper, R. 1992. How activity-based cost systems help managers implement new strategic directions. Advances In Management Accounting (1): 81-95.

Cooper, R. 1994. Peter Drucker on Japan. Management Accounting (November): 27-33.

Cooper, R. 1994. The role of activity-based systems in supporting the transition to the lean enterprise. Advances In Management Accounting (3): 1-23.

Cooper, R. 1995. When Lean Enterprises Collide: Competing through Confrontation. Harvard Business School Publishing.

Cooper, R. 1996. Activity-based management and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).

Cooper, R. 1996. Costing techniques to support corporate strategy: Evidence from Japan. Management Accounting Research (June): 219-246.

Cooper, R. 1996. Look out, management accountants. Management Accounting (May): 20-26.

Cooper, R. 1996. Look out, management accountants part 2. Management Accounting (June): 35-36, 38, 40-41.

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Cooper, R. 2002. Target costing for new-product development. Journal of Cost Management (May/June): 5-12.

Cooper, R. and B. Maskell. 2008. How to manage through worse-before-better. MIT Sloan Management Review (Summer): 58-65.

Cooper, R. and C. A. Raiborn. 1995. Finding the missing pieces in Japanese cost management systems. Advances in Management Accounting (4): 87-102. (Summary).

Cooper, R and P. B. B. Turney. 1990. Internally focused activity-based cost systems. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 10: 291-305.

Cooper, R. and R. S. Kaplan. 1987. How cost accounting systematically distorts product costs. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 204-228.

Cooper, R. and R. Kaplan. 1988. How cost accounting distorts product costs Management Accounting (April): 20-27.

Cooper, R. and R. Kaplan. 1988. Measure cost right: Make the right decision. Harvard Business Review (September-October): 96-103.

Cooper, R. and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review (May-June): 130-135.

Cooper, R. and R. Kaplan. 1991. The Design of Cost Management Systems. Englewood Cliffs, NJ: Prentice Hall.

Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).

Cooper, R. and R. S. Kaplan. 1998. The Design of Cost Management Systems: Text Cases and Readings. Prentice Hall.

Cooper, R., and R. S. Kaplan. 1998. The promise- and peril - of integrated cost systems. Harvard Business Review (July-August): 109-119. (Summary 1), (Summary 2).

Cooper, R. and R. Slagmulder. 1997. Target Costing and Value Engineering. Productivity Press Inc.

Cooper, R. and R. Slamulder. 1999. Activity-based cost management system architecture - Part I. Strategic Finance (October): 12, 14.

Cooper, R. and R. Slagmulder. 1999. Activity-based cost management system architecture - Part II. Strategic Finance (December): 69-70.

Cooper, R. and R. Slagmulder. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting (February): 20-21.

Cooper, R. and R. Slagmulder. 1999. Interorganizational Cost Management. Productivity Press.

Cooper, R. and R. Slagmulder. 1999. Supply Chain Development for the Lean Enterprise: Interorganizational Cost Management. Productivity Press.

Cooper, R. and R. Slagmulder. 2000. ABCM system architecture - Part III. Strategic Finance (February): 63-64.

Cooper, R. and R. Slagmulder, 2000. Activity-based budgeting - Part 1. Strategic Finance (September): 85-86.

Cooper, R. and R. Slagmulder, 2000. Activity-based budgeting - Part 2. Strategic Finance (October): 26, 28.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Product-level target costing. Journal of Cost Management (July/August): 5-12.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Component-level target costing. Journal of Cost Management (September/October): 36-43.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. (Summary).

Cooper, R. and R. Slagmulder. 2003. Strategic cost management: Expanding scope and boundaries. Journal of Cost Management (January/February): 23-30.

Cooper, R. and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review (Fall): 45-52. (Although the typical life cycle assumption is that 80-95% of a product's costs are locked in by design (See Chapter 2 of the CAM-I Conceptual Design), this study indicates that companies can substantially reduce costs throughout the product life cycle. The paper includes a discussion of five cost-management techniques: target costing, product-specific kaizen costing, general kaizen costing, functional group management, and product costing).

Cooper, R. and R. Slagmulder. 2004. Cost analysis outside the organization. Cost Management (May/June): 44-46.

Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.

Cooper, R. and W. B. Chew. 1996. Control tomorrow's costs through today's designs. Harvard Business Review (January-February): 88-97.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey, and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November):

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey, and R. M. Oehm. 1992. Implementing Activity-Based Cost Management: Moving From Analysis to Action. Institute of Management Accountants.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November): 54-57. (A report on the IMA study Implementing Activity-Based Cost Management: Moving From Analysis to Action. Discussion of eight case studies related to companies that implemented ABC).

Cooper, R. C. 1950. The interdependence of industrial engineering and cost accounting. N.A.C.A. Bulletin (April): 949-954.

Cooper, R. S. 1945. Accounting for the dairy products industry. The Accounting Review (October): 431-440.

Cooper, S. A., D. J. Emerson and K. J. Smith. 2022. Enhancing employee resilience: How to bounce back from job stress and burnout. The CPA Journal (November/December): 64-68. (Resilience training for employees improves revenue growth, innovation, reduces burnout and turnover, improves optimism, mindfulness, goal setting, time management, and social connection etc.).

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

Cooper, W. 1951. A proposal for extending the theory of the firm. Quarterly Journal of Economics (65): 87-109.

Cooper, W. B. 1969. Liability of corporate officers and employees for corporate employment taxes. Management Accounting (December): 40-41, 52. (Related to social security taxes).

Cooper, W. D. 1982. Carman G. Blough's contributions to accounting: An overview. The Accounting Historians Journal 9(2): 61-67.

Cooper, W. D. 1982. Carman G. Blough: Selected Contributions in Accounting. Georgia State University.

Cooper, W. D. 1984. George C. Mathews: An early commissioner of the SEC. The Accounting Historians Journal 11(2): 117-127.

Cooper, W. D. 1985. An academic dilemma: Teaching versus research. Management Accounting (October): 12, 71.

Cooper, W. W. 1948. Statistical use of accounting information in federal economic policy formation. The Accounting Review (July): 244-250.

Cooper, W. W. 1949. Social accounting: An invitation to the accounting profession. The Accounting Review (July): 233-239.

Cooper, W. W. 1955. Presidential address to TIMS. Management Science (January): 183-186.

Cooper, W. W. 1996. Research and practice in contemporary accounting. The Accounting Historians Journal 23(1): 130-135.

Cooper, W. W. and J. M. Crawford. 1953. The status of social accounting and national income statistics in countries other than the United States. The Accounting Review (April): 221-238.

Cooper, W. W. and Y. Ijiri. 1979. Accounting and accountability relations. In Cooper, W. and Y. Ijiri. Editors. Eric Louis Kohler: Accounting's Man of Principles. Reston Publishing Company.

Cooper, W. W. and Y. Ijiri. 1979. Eric Louis Kohler: Accounting's Man of Principles. Reston.

Cooper, W. W., N. Dopuch and T. F. Keller. 1968. Budgetary disclosure and other suggestions for improving accounting reports. The Accounting Review (October): 640-648.

Cooper, W. W., T. J. Burns, Y. Ijiri and R. M. Trueblood. 1989. 1989 Accounting Hall of Fame induction: Yuji Ijiri. The Accounting Historians Journal 16(2): 207-214.

Coopers & Lybrand. 1998. Building Values and Traditions: One Hundred Years of Coopers & Lybrand. Privately Published.

Copacino W. C. 1997. Supply Chain Management: The Basics and Beyond. Boca Raton FL: St. Lucie Press.

Copeland, B. R. 1965. A case study in gross profit analysis. The Accounting Review (January): 214-219.

Copeland, B. R. 1985. The story of the sixth rule. The Accounting Historians Journal 12(1): 107-116.

Copeland, B. R. and D. Ramzy. 1986. Office automation: Selecting the right communications system. Management Accounting (July): 34-39.

Copeland, G. A. 1958. Training and developing accounting and analytical personnel. N.A.A. Bulletin (December): 5-14.

Copeland, J. E. Jr. 2005. Ethics as an imperative. Accounting Horizons (March): 35-43.

Copeland, M. A. 1929. An index of the dollar volume of retail trade, 1914-1927. Harvard Business Review (January): 175-184.

Copeland, M. A. 1949. Social accounting for moneyflows. The Accounting Review (July): 254-264.

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Copeland, T. 2001. The real-options approach to capital allocation. Strategic Finance (October): 33-37. ("Real-options analysis considers what NPV doesn't and can't: the value of flexibility." The value of a real option is influenced by six variables: The value of the underlying project, the exercise price/investment cost, the volatility of the underlying project's value, the time to maturity, the risk-free interest rate, and dividends).

Copeland, T. 2002. Want to create value? Strategic Finance (March): 48-54. (Expectations based management is a measure of financial performance based on the difference between actual and expected performance. The measurement is [Actual return on invested capital, or ROIC - expected return on invested capital x invested capital] - [Actual weighted average cost of capital, or WACC - expected weighted average cost of capital] + [ROIC - WACC] x [Actual invested capital - expected capital]. See page 53. Illustrations based on Sears vs. Wal-Mart, Chevron Corp, and Coca-Cola Company).

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