Management And Accounting Web

Main Bibliography
Section E: ELN-EZZ


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

Elnathan, D. and O. Kim. 1995. Partner selection and group formation in cooperative benchmarking. Journal of Accounting and Economics (March-May): 345-364.

Elnathan, D., T. W. Lin and S. M. Young. 1996. Benchmarking and management accounting: A framework for research. Journal of Management Accounting Research (8): 37-54. (Summary).

Elnicki, R. A. 1968. Asset base for performance evaluation - A critique. Management Accounting (August): 55-59.

Elnicki, R. A. 1970. ROI simulations for investment decisions. Management Accounting (February): 37-41.

Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.

Elnicki, R. A. 1977. Hospital working capital: An empirical study. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 209-218. (JSTOR link).

Elphick, C. 1985. Cost allocation: A new approach. Management Accounting UK (December): 22-24.

Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.

Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.

Elsbach, K. and D. Cable. 2012. Why showing your face at work matters. MIT Sloan Management Review (Summer): 10-12.

Elsbach, K. D. 1994. Managing organizational legitimacy in the California cattle industry: The construction and effectiveness of verbal accounts. Administrative Science Quarterly 39(1): 57-88. (JSTOR link).

Elsbach, K. D. 2003. Managing yourself: How to pitch a brilliant idea. Harvard Business Review (September): 117-123. (Showrunners, artist, and neophytes).

Elsbach, K. D. 2003. Relating physical environment to self-categorizations: Identity threat and affirmation in a non-territorial office space. Administrative Science Quarterly 48(4): 622-654. (JSTOR link).

Elsbach, K. D. and G. Elofson. 2000. How the packaging of decision explanations affects perceptions of trustworthiness. The Academy of Management Journal 43(1): 80-89. (JSTOR link).

Elsbach, K. D. and R. I. Sutton. 1992. Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories. The Academy of Management Journal 35(4): 699-738. (JSTOR link).

Elsbach, K. D. and R. M. Kramer. 1996. Members' responses to organizational identity threats: Encountering and countering the Business Week rankings. Administrative Science Quarterly 41(3): 442-476. (JSTOR link).

Elsbach, K. D. and R. M. Kramer. 2003. Assessing creativity in Hollywood pitch meetings: Evidence for a dual-process model of creativity judgments. The Academy of Management Journal 46(3): 283-301. (JSTOR link).

Elsbach, K. D., B. Brown-Saracino and F. J. Flynn. 2015. Collaborating with creative peers. Harvard Business Review (October): 118-121.

Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.

Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

Elsinger, H., A. Lehar and M. Summer. 2006. Risk assessment for banking systems. Management Science (September): 1301-1314. (JSTOR link).

Elsman, T. R. 1944. Standard for cost control and cost determination. N.A.C.A. Bulletin (December 15): 369-380.

Elsman, T. R. 1946. Profit-action figures. N.A.C.A. Bulletin (April 15): 711-726.

Elsman, T. R. 1946. Work in process inventory control. N.A.C.A. Bulletin (September 1): 14-19.

Elsman, T. R. 1950. Developing significant reports to management from standard hours data. N.A.C.A. Bulletin (January): 579-588.

Elson, C. 2003. What's wrong with executive compensation? Harvard Business Review (January): 68-77.

Elvira, M. M. and L. E. Cohen. 2001. Location matters: A cross-level analysis of the effects of organizational sex composition on turnover. The Academy of Management Journal 44(3): 591-605. (JSTOR link).

Elwell, F. H. 1913. Depreciation, reserves, and reserve funds. Journal of Accountancy (July): 87-88.

Elwell, F. H. 1934. Governmental accounting questions in C. P. A. examinations. The Accounting Review (March): 58-60. (JSTOR link).

Ely, K. and G. Waymire. 1999. Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93. Journal of Accounting Research (Autumn): 293-317. (JSTOR link).

Ely, K. and G. Waymire. 1999. Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research (Studies on Credible Financial Reporting): 17-44. (JSTOR link).

Ely, K. M. 1991. Interindustry differences in the relation between compensation and firm performance variables. Journal of Accounting Research (Spring): 37-58. (JSTOR link).

Ely, K. M. 1995. Operating lease accounting and the market's assessment of equity risk. Journal of Accounting Research (Autumn): 397-415. (JSTOR link).

Ely, R., M. Scully and E. Foldy. Editors. 2003. Reader in Gender, Work and Organization. Blackwell Publishers.

Ely, R. J. 1994. The effects of organizational demographics and social identity on relationships among professional women. Administrative Science Quarterly 39(2): 203-238. (JSTOR link).

Ely, R. J. 1995. The power in demography: Women's social constructions of gender identity at work. The Academy of Management Journal 38(3): 589-634. (JSTOR link).

Ely, R. J. and D. A. Thomas. 2001. Cultural diversity at work: The effects of diversity perspectives on work group processes and outcomes. Administrative Science Quarterly 46(2): 229-273. (JSTOR link).

Ely, R. J., D. E. Meyerson and M. N. Davidson. 2006. Rethinking political correctness. Harvard Business Review (September): 78-87.

Ely, R. J., P. Stone and C. Ammerman. 2014. Rethink what you "know" about high-achieving women. Harvard Business Review (December): 100-109.

Emanuel, H., L. H. Klaassen and H. Theil. 1960. On the interaction of purchasing motives and the optimal programming of their activation: A new approach to the evaluation of advertising themes. Management Science (October): 62-79. (JSTOR link).

Emblemsvag, J. 2003. Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks. John Wiley & Sons.

Emblemsvåg, J. 2004. Activity-based costing and economic profit: Why, what, and how. Cost Management (July/August): 38-46.

Emblen, D. J. 1949. Accounting in the professional business curriculum. The Accounting Review (October): 403-408. (JSTOR link).

Emblen, D. J. 1963. When should techniques be presented? The Accounting Review (January): 159-160. (JSTOR link).

Emby, C. and M. Favere-Marchesi. 2010. Review partners and engagement partners: The interaction process in engagement quality review. Auditing: A Journal of Practice & Theory 29(2): 215-232.

Emby, C. and M. Gibbins. 1987. Good judgment in public accounting: Quality and justification. Contemporary Accounting Research 4(1): 287-313.

Emby, C., A. M. G. Gelardi and D. J. Lowe. 2002. A research note on the influence of outcome knowledge on audit partners' judgments. Behavioral Research In Accounting (14): Behavioral Research In Accounting (14): 87-104.

Emerson, D. J. and K. Smith. 2017. Incentivizing accounting professors to get their CPAs. Journal of Accountancy (September): 30.

Emerson, D. J. and L. Yang. 2012. Perceptions of auditor conscientiousness and fraud detection. Journal of Forensic & Investigative Accounting 4(2): 110-141.

Emerson, M. L. 1930. The use of sales incentives to control sales and profits. N.A.C.A. Bulletin (September 15): 97-108.

Emerson, R. A. 1962. Budgeting for profit in the piston ring industry. N.A.A. Bulletin (November): 45-51.

Emery, D. R., F. H. Barron and W. F. Messier, Jr. 1982. Conjoint measurement and the analysis of noisy data: A comment. Journal of Accounting Research (Part I, Autumn): 450-458. (JSTOR link).

Emery, G. W. and K. O. Cogger. 1982. The measurement of liquidity. Journal of Accounting Research (Part I, Autumn): 290-303. (JSTOR link).

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Emery, J. M. and W. B. Walker. 1957. Administration of the controller's organization. N.A.C.A. Bulletin (March): 853-862.

Emery, K. G. 1951. Should goodwill be written off? The Accounting Review (October): 560-567. (JSTOR link).

Emett, S. and D. A. Wood. 2010. Common question-evasion tactics: Identify ploys and learn methods to get the specific answers you need. Journal of Accountancy (July): 36-40.

Emett, S. A. and M. W. Nelson. 2015. Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship".  Accounting, Organizations and Society (46): 115-118.

Emett, S. A. and M. W. Nelson. 2017. Reporting accounting changes and their multi-period effects. Accounting, Organizations and Society (57): 52-72.

Emett, S. A. and W. B. Tayler. 2013. Is your strategy evaluation biased? Strategic Finance (November): 26-34.

Emiliani, B. 2007. Better Thinking, Better Results: Case Study and Analysis of an Enterprise-Wide Lean Transformation. The CLBM, LLC.

Emiliani, B. 2007. Real Lean: Critical Issues and Opportunities in Lean Management. The CLBM, LLC.

Emiliani, B. 2007. Real Lean: Understanding the Lean Management System. The CLBM, LLC. (Discussion of two principles of lean: continuous improvement and respect for people).

Emin, H. D. 1983. The statement of changes in financial position: An alternative teaching approach. Journal of Accounting Education 1(1): 35-45.

Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.

Emmanuel, C. R. 1999. Income shifting and international transfer pricing: A three-country example. Abacus 35(3): 252-267.

Emmanuel, C. R. and N. Garrod. 2002. On the relevance and comparability of segmental data. Abacus 38(2): 215-234.

Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30. (JSTOR link).

Emmons, H. 1968. A replenishment model for radioactive nuclide generators. Management Science (January): 263-274. (JSTOR link).

Emmons, W. 2000. The Evolving Bargain: Strategic Implications of Deregulation and Privatization. Harvard Business School Press.

Emore, J. R. and J. Cress. 1987. On teaching management accountants. Management Accounting (February): 44, 60.

Emore, J. R., and J. A. Ness. 1991. The slow pace of meaningful change in cost systems. Journal of Cost Management (Winter): 36-45.

Empson, L. 2004. Organizational identity change: Managerial regulation and member identification in an accounting firm acquisition. Accounting, Organizations and Society 29(8): 759-781.

Emrich, C. G., H. H. Brower, J. M. Feldman and H. Garland. 2001. Images in words: Presidential rhetoric, charisma, and greatness. Administrative Science Quarterly 46(3): 527-557. (JSTOR link).

Emsley, D. 2000. Variance analysis and performance: Two empirical studies. Accounting, Organizations and Society 25(1): 1-12.

Emsley, D. 2001. Redesigning variance analysis for problem solving. Management Accounting Research (March): 21-40. (Includes a case study and theory development).

Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research (June): 157-177.

Emsley, D. and L. H. Chung. 2010. How management accountants' cognitive style and role involvement combine to affect the effort devoted to initiating change. Abacus 46(3): 232-257.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Enders, A., A. Konig and J. Barsoux. 2016. Stop jumping to solutions! MIT Sloan Management Review (Summer): 63-70.

Endsley, L. I. and B. R. Cesnik. 1984. Application of practical capacity concept: A method of reducing fixed costs in inventory. Journal of Accounting, Auditing, and Finance (Summer): 383-392.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

Eng, A. C. 2017. A life of service. Strategic Finance (October): 6.

Eng, A. C. 2017. Flying forward. Strategic Finance (November): 6.

Eng, A. C. 2017. Stay on the school bus. Strategic Finance (September): 6.

Eng, A. C. 2017. The global accountant. Strategic Finance (August): 6.

Eng, A. C. 2017. The ground game toward our centennial. Strategic Finance (December): 6.

Eng, A. C. 2017. Your best resource. Strategic Finance (July): 6.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

Eng, L. L., S. Nabar and G. M. Mian. 2008. Cross-listing, information environment, and market value: Evidence from U.S. firms that list on foreign stock exchanges. Journal of International Accounting Research 7(2): 25-41.

Engel, A., T. R. Browning and Y. Reich. 2017. Designing products for adaptability: Insights from four industrial cases. Decision Sciences 48(5): 875-917.

Engel, E. 2005. Discussion of Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research (May): 195-204. (JSTOR link).

Engel, E., E. A. Gordon and R. M. Hayes. 2002. The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 485-518. (JSTOR link).

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274. (JSTOR link).

Engel, E., R. M. Hayes and X. Wang. 2003. CEO turnover and properties of accounting information. Journal of Accounting and Economics (December): 197-226.

Engel, E., R. M. Hayes and X. Wang. 2007. The Sarbanes-Oxley Act and firms’ going-private decisions. Journal of Accounting and Economics (September): 116-145.

Engel, E., R. M. Hayes and X. Wang. 2010. Audit committee compensation and the demand for monitoring of the financial reporting process. Journal of Accounting and Economics (February): 136-154.

Engel, G. V. 1970. Professional autonomy and bureaucratic organization. Administrative Science Quarterly 15(1): 12-21. (JSTOR link).

Engel, R. and B. Lyons. 2014. Trapped cash: When is a dollar not worth a dollar? Strategic Finance (April): 37-43.

Engelberg, J., C. Sasseville and J. Williams. 2012. Market madness? The case of "mad money". Management Science (February): 351-364.

Engelbert, C. 2015. Cathy Engelbert, CPA, CEO of Deloitte LLP: First woman to lead a big four firm in the U.S. discusses the path she took. Journal of Accountancy (April/May): 22.

Englebrecht, T. D. and B. Dowis. 2013. Qualified conservation easements: An analysis of the valuation issues and perpetuity requirements. The CPA Journal (August): 49-55.

Engelbrecht-Wiggans, R. and C. M. Kahn. 2005. Low-revenue equilibria in simultaneous ascending-bid auctions. Management Science (March): 508-518. (JSTOR link).

Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596. (JSTOR link).

Engelhardt, L. A. 1953. Stabilized accounting - Time for a try-out. N.A.C.A. Bulletin (April): 973-981.

Engelmann, K. 1952. The impact of relativism on accounting. The Accounting Review (July): 361-365. (JSTOR link).

Engelmann, K. 1953. The "LIFO-or-market" plan. The Accounting Review (January): 54-57. (JSTOR link).

Engelmann, K. 1954. In search of an accounting philosophy. The Accounting Review (July): 383-390. (JSTOR link).

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

Engels, J. J. 2007. Delivering difficult messages. Journal of Accountancy (July): 50-52.

Engelson, M. 1995. Pricing Strategy: An Interdisciplinary Approach. Joint Management Strategy.

Engelund, E. H., G. Breum and A. Friis. 2009. Optimization of large-scale food production using lean manufacturing principles. Journal of Food Service (20): 4-14.

Enget, K., G. D. Soucedo and N. S. Wright. 2017. Mystery, Inc.: A Big Data case. Journal of Accounting Education (38): 9-22.

England, G. W. 1967. Organizational goals and expected behavior of American managers. The Academy of Management Journal 10(2): 107-117. (JSTOR link).

England, G. W. 1967. Personal value systems of American managers. The Academy of Management Journal 10(1): 53-68. (JSTOR link).

England, G. W. and R. Lee. 1971. Organizational goals and expected behavior among American, Japanese and Korean managers - A comparative study. The Academy of Management Journal 14(4): 425-438. (JSTOR link).

Englard, B. 2009. Changes proposed under the FASB exposure draft on earnings per share. The CPA Journal (May): 42-45.

Engle, E. M. and R. G. Lord. 1997. Implicit theories, self-schemas, and leader-member exchange. The Academy of Management Journal 40(4): 988-1010. (JSTOR link).

Engle, R. E. 1985. How to choose the right form of doing business. Management Accounting (January): 44-47.

Engle, T. J. and G. W. Joseph. 1986. A successful approach to integrating computer assignments into accounting information systems courses in a manner that complements theoretical readings. Journal of Accounting Education 4(2): 141-146.

Engle, T. J. and J. L. Smith. 1990. The ethical standards of accounting academics. Issues in Accounting Education (Spring): 7-29.

Engle, T. J. and N. J. Mastracchio Jr. 2015. How to mope effectively comply with the requirements of SAS 128. The CPA Journal (November): 44-51.

Engle, T. J. and R. Elam. 1985. The status of collegiate auditing education. Issues in Accounting Education: 97-108.

Englebrecht, T. D. and J. A. Cameron. 2008. Tax planning rules for ministers. The CPA Journal (September): 40-45.

Englebrecht, T. D. and K. J. Pierce. 2011. Key person value adjustments for closely held corporations: Review and analysis of discounts for estate and gift tax purposes. The CPA Journal (July): 51-57.

Englebrecht, T. D. and R. W. Jamison, Jr. 1979. An empirical inquiry into the role of the tax court in the valuation of property for charitable contribution purposes. The Accounting Review (July): 554-562. (JSTOR link).

Englebrecht, T. D. and S. C. Colburn. 1991. When a small business fails: How Sec. 1244 cushions the risk. Management Accounting (December): 33-36.

Englebrecht, T. D. and W. Chiang. 2010. Judicial guidance to trust reformation under IRC section 2055(e)(3). The CPA Journal (October): 50-55.

Englebrecht, T. D., C. Mitchell and O. Martinson. 1998. What is reasonable compensation in closely held corporations? Management Accounting (March): 38-40, 42-44.

Englebrecht, T. D., G. S. Iyer and D. M. Patterson. 1994. An empirical investigation of the publication productivity of promoted accounting faculty. Accounting Horizons (March): 45-68.

Engler, H. J. 1957. The accountant's business with business forecasting. N.A.C.A. Bulletin (May): 1093-1098.

English, D. M. and D. K. Schooley. 2014. The evolution of sustainability reporting. The CPA Journal (March): 26-35. (Summary).

English, D. M. and D. R. Koeppen. 1993. The relationship of accounting internships and subsequent academic performance. Issues in Accounting Education (Fall): 292-299.

English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus 46(3): 289-319.

English, L., H. Bonanno, T. Ihnatko, C. Webb and J. Jones. 1999. Learning through writing in a first-year accounting course. Journal of Accounting Education 17(2-3): 221-254.

English, S. and C. Strobel. 1993. Taxes and shareholder loans. Management Accounting (September): 62-64.

English, T. and B. Lathen. 2008. Mortgage Forgiveness Debt Relief Act of 2007 reduces negative tax consequences from foreclosures. The CPA Journal (April): 44-47.

Englund, H. and J. Gerdin. 2008. Transferring knowledge across sub-genres of the ABC implementation literature. Management Accounting Research (June): 149-162.

Englund, H., J. Gerdin and J. Burns. 2011. 25 years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society 36(8): 494-513. (Review of 65 papers related to Giddens' structuration theory).

Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.

Engstrom, J. H. 1979. Public sector accounting education: Status update and extension. The Accounting Review (October): 794-799. (JSTOR link).

Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.

Engstrom, J. H. and F. W. Windal. 1985. Accounting education for MBA students: A survey. Journal of Accounting Education 3(1): 107-121.

Engstrom, J. H. and R. A. Shockley. 1985. Financial reporting for the Georgia Colony. The Accounting Historians Journal 12(2): 43-58. (JSTOR link).

Engwall, R. L. 1987. Managing Investments strategically. Journal of Cost Management (Fall): 56-58.

Engwall, R. L. 1988. Designing the optimal investment strategy. Journal of Cost Management (Winter): 56-60.

Engwall, R. L. 1988. Investment evaluation methodologies. Journal of Cost Management (Spring): 40-44. (Summary).

Engwall, R. L. 1988. Cost/benefit analysis. Journal of Cost Management (Fall): 64-70. (Summary).

Engwall, R. L. 1989. Investment justification issues. Journal of Cost Management (Spring): 50-53. (Summary).

Engwall, R. L. 1989. Need for change. Journal of Cost Management (Summer): 51-54.

Engwall, R. L. 1989. CIM/JIT investment justification. Journal of Cost Management (Fall): 35-39.

Engwall, R. L. 1990. Planning is critical to investment justification. Journal of Cost Management (Summer): 60-64.

Enis, C. R. 1988. The impact of current-value data on the predictive judgments of investors. Accounting, Organizations and Society 13(2): 123-145.

Enis, C. R. 1993. Earnings-based compensation plans, performance, and capital expenditure policy in the motor carrier industry. The Accounting Review (October): 928-941. (JSTOR link).

Enis, C. R. and B. Ke. 2003. The impact of the 1986 Tax Reform Act on income shifting from corporate to shareholder tax bases: Evidence from the motor carrier industry. Journal of Accounting Research (March): 65-88. (JSTOR link).

Enis, C. R. and E. A. Morash. 1985. Accounting for public policy actions: The case of motor carrier deregulation. Abacus 21(1): 63-83.

Enke, E. L. 1972. The accounting preconditions of PPB. Management Accounting (January): 33-38.

Enos, L. T. and K. A. Longman. 1967. Marketing science. Management Science (October): B121-B125. (JSTOR link).

Enrick, N. L. 1965. Statistical control applications in linear programming. Management Science (June): B177-B186. (JSTOR link).

Enrick, N. L. And B. L. Myers. 1971. A structured approach for case methodology in the business policy course. Decision Sciences 2(1): 111-122.

Enrick, R. L. 1985. Using sales equivalency as a cost saving tool. Management Accounting (February): 46-50.

Enright, R. D. 1974. Standard costs for delivery systems. Management Accounting (January): 34-36.

Ensign, P. C. and L. Hebert. 2010. How reputation affects knowledge sharing among colleagues. MIT Sloan Management Review (Winter): 79-81.

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Enthoven, A. J. H. 1980. International management accounting - A challenge for accountants. Management Accounting (September): 25-32.

Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.

Enthoven, A. J. H. 1999. Russia's accounting moves west. Strategic Finance (July): 32-37.

Entwisle, D. R. and J. Walton. 1961. Observations on the span of control. Administrative Science Quarterly 5(4): 522-533. (JSTOR link).

Entwistle, G. and I. Bastiaansen. 2015. Variations in P/E: The price-earnings ratio is a simple calculation in theory, but it takes many forms in practice. Strategic Finance (November): 48-53.

Entwistle, G. M. 1999. Exploring the R&D disclosure environment. Accounting Horizons (December): 323-341.

Entwistle, G. M. 2003. Do the right thing: The "research" curriculum. Issues in Accounting Education (February): 25-27. (Entwistle recommends designing the undergraduate curriculum around working papers and journal articles).

Entwistle, G. M. and F. Phillips. 2003. Relevance, reliability, and the earnings quality debate. Issues in Accounting Education (February): 79-92.

Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2005. The voluntary disclosure of pro forma earnings: A U.S.-Canada comparison. Journal of International Accounting Research 4(2): 1-23.

Entwistle, G. M., G. D. Feltham and C. Mbagwu. 2006. Financial reporting regulation and the reporting of pro forma earnings. Accounting Horizons (March): 39-55.

Enz, C. A. 1988. The role of value congruity in intraorganizational power. Administrative Science Quarterly 33(2): 284-304. (JSTOR link).

Enzer, H. 1966. On the generation of discount rates and implicit prices through a replacement model. Management Science (September): 131-143. (JSTOR link).

Enzweiler, A. 1997. Raising the bar. Management Accounting (December): 26-28, 30. (Related to systems functionality, tools, and technology).

Enzweiler, A. J. 1995. Evaluating client/server financial software. Management Accounting (September): 39-40, 42-45.

Enzweiler, A. J. 1995. Improving the financial reporting process. Management Accounting (February): 40-43.

Enzweiler, A. J. 1996. The 'sizzle' in client/server systems. Management Accounting (February): 22-24, 26, 28, 30.

Epaves, R. A., L. R. Paquette and M. A. Pearson. 1976. A flow chart conceptualization of auditors' reports on financial statements. The Accounting Review (October): 913-916. (JSTOR link).

Eppen, G. D. 1965. A dynamic analysis of a class of deteriorating systems. Management Science (November): 223-240. (JSTOR link).

Epping, L. L. and W. M. Wilder. 2011. U.S.-listed foreign firms' non-GAAP financial performance disclosure behavior. Journal of International Accounting Research 10(2): 77-96.

Eppinger, S. D. 2006. The new practice of global product development. MIT Sloan Management Review (Summer): 22-30.

Epps, R. and T. Ismail. 2009. Board of directors' governance challenges and earnings management. Journal of Accounting & Organization Change 5(3): 390-416.

Epps, R. W. and S. Chen. 1998. A comparison of the development of accounting standards for not-for-profit organizations in China and the United States. Advances in International Accounting 11(1): 53-68.

Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.

Eppston, H. A. 1920. Process costs. Journal of Accountancy (April): 266-275.

Eppston, H. A. 1941. Accounting implications of the business cycle. The Accounting Review (September): 269-274. (JSTOR link).

Eprile, B. 1994. The future direction of accounting. Accounting Horizons (June): 87-92.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

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