Management And Accounting Web

Main Bibliography
Section F: FRA-FZ


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

Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.

Frakes, A. H. 1977. Introductory accounting objectives and intermediate accounting performance. The Accounting Review (January): 200-210. (JSTOR link).

Frakes, A. H. 1983. Emphasizing financial accounting theory in intermediate accounting. Issues in Accounting Education: 104-114.

Frakes, A. H. 1987. Survey of undergraduate auditing education. Journal of Accounting Education 5(1): 99-126.

Frakes, A. H. and M. F. Foran. 1978. A framework for examining the evaluative function of accounting learning activities. The Accounting Review (January): 148-154. (JSTOR link).

Frakes, A. H. and W. C. Lathen. 1985. A comparison of multiple-choice and problem examinations in introductory financial accounting. Journal of Accounting Education 3(1): 81-89.

Framel, J. E. 1988. Managing information as an asset. Management Accounting (July): 27-31.

Francalanza, C. A. 1997. Accounting education and change in financial accounting. Journal of Accounting Education 15(1): 109-122.

Frances, J. and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society 21(6): 591-610.

Francesconi, T. A. 1998. Transforming Lucent's CFO. Management Accounting (July): 22-24, 26, 28, 30.

Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384. (JSTOR link).

Francia, A. J. and R. H. Strawser. 1972. Attitudes of management accountants on the state of the art. Management Accounting (May): 21-24.

Francia, A. J., S. D. Grossman and R. H. Strawser. 1978. The attitudes of management accountants. Management Accounting (November): 35-40.

Francis, A. E. and J. M. Gerwels. 1989. Building a better budget. Quality Progress (October): 70-75. (Summary).

Francis, B., I. Hasan and Q. Wu. 2013. The benefits of conservative accounting shareholders: Evidence from the financial crisis. Accounting Horizons (June): 319-346.

Francis, B., I. Hasan, J. C. Park and Q. Wu. 2015. Gender differences in financial reporting decision making: Evidence from accounting conservatism. Contemporary Accounting Research 32(3): 1285-1318.

Francis, J. 1990. Accounting for futures contracts and the effect on earnings variability. The Accounting Review (October): 891-910. (JSTOR link).

Francis, J. 1990. Corporate compliance with debt covenants. Journal of Accounting Research (Autumn): 326-347. (JSTOR link).

Francis, J. 1994. Discussion of lawsuits against auditors. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 95-102. (JSTOR link).

Francis, J. 1997. Discussion of self-selection and analyst coverage. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 201-208. (JSTOR link).

Francis, J. 2001. Discussion of empirical research on accounting choice. Journal of Accounting and Economics (September): 309-319.

Francis, J. and A. Smith. 1995. Agency costs and innovation some empirical evidence. Journal of Accounting and Economics (March-May): 383-409.

Francis, J. and D. Philbrick. 1993. Analysts' decisions as products of a multi-task environment. Journal of Accounting Research (Autumn): 216-230. (JSTOR link).

Francis, J. and K. Schipper. 1999. Have financial statements lost their relevance? Journal of Accounting Research (Autumn): 319-352. (JSTOR link).

Francis, J. and L. Soffer. 1997. The relative informativeness of analysts' stock recommendations and earnings forecast revisions. Journal of Accounting Research (Autumn): 193-211. (JSTOR link).

Francis, J. and M. Smith. 2005. A reexamination of the persistence of accruals and cash flows. Journal of Accounting Research (June): 413-451. (JSTOR link).

Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.

Francis, J., D. Pagach and J. Stephan. 1992. The stock market response to earnings announcements released during trading versus nontrading periods. Journal of Accounting Research (Autumn): 165-184. (JSTOR link).

Francis, J., D. Philbrick and K. Schipper. 1994. Shareholder litigation and corporate disclosures. Journal of Accounting Research (Autumn): 137-164. (JSTOR link).

Francis, J., J. D. Hanna and D. R. Philbrick. 1997. Management communications with securities analysts. Journal of Accounting and Economics (31 December): 363-394.

Francis, J., J. D. Hanna and L. Vincent. 1996. Causes and effects of discretionary asset write-offs. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 117-134. (JSTOR link).

Francis, J., K. Schipper and L. Vincent. 2002. Earnings announcements and competing information. Journal of Accounting and Economics (August): 313-342.

Francis, J., K. Schipper and L. Vincent. 2002. Expanded disclosures and the increased usefulness of earnings announcements. The Accounting Review (July): 515-546. (JSTOR link).

Francis, J., K. Schipper and L. Vincent. 2005. Earnings and dividend informativeness when cash flow rights are separated from voting rights. Journal of Accounting and Economics (June): 329-360.

Francis, J., P. Olsson and D. R. Oswald. 2000. Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates. Journal of Accounting Research (Spring): 45-70. (JSTOR link).

Francis, J., R. LaFond, P. M. Olsson and K. Schipper. 2004. Costs of equity and earnings attributes. The Accounting Review (October): 967-1010. (JSTOR link).

Francis, J., R. LaFond, P. Olsson and K. Schipper. 2005. The market pricing of accruals quality. Journal of Accounting and Economics (June): 295-327.

Francis, J. R. 1984. The effect of audit firm size on audit prices: A study of the Australian Market. Journal of Accounting and Economics (August): 133-151.

Francis, J. R. 1994. Auditing, hermeneutics, and subjectivity. Accounting, Organizations and Society 19(3): 235-269.

Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30(2): 125-152.

Francis, J. R. 2011. Auditing without borders. Accounting, Organizations and Society 36(4-5): 318-323.

Francis, J. R. and B. Ke. 2006. Disclosure of fees paid to auditors and the market valuation of earnings surprises. Review of Accounting Studies 11(4): 495-523.

Francis, J. R. and B. M. Pollard. 1979. An investigation of nonaudit fees in Australia: Recent developments in the nonaudit services debate. Abacus 15(2): 136-144.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).

Francis, J. R. and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U. S. audit market. The Accounting Review (January): 145-157. (JSTOR link).

Francis, J. R. and E. R. Wilson. 1988. Auditor changes: A joint test of theories relating to agency costs and auditor differentiation. The Accounting Review (October): 663-682. (JSTOR link).

Francis, J. R. and S. A. Reiter. 1987. Determinants of corporate pension funding strategy. Journal of Accounting and Economics (April): 35-59.

Francis, J. R. and X. Martin. 2010. Acquisition profitability and timely loss recognition. Journal of Accounting and Economics (February): 161-178.

Francis, J. R., C. Richard and A. Vanstraelen. 2009. Assessing France's joint audit requirement: Are two heads better than one? Auditing: A Journal of Practice & Theory 28(2): 35-63.

Francis, J. R., D. J. Stokes and D. Anderson. 1999. City markets as a unit of analysis in audit research and the re-examination of big 6 market shares. Abacus 35(2): 185-206.

Francis, J. R., I. K. Khurana and R. Pereira. 2005. Disclosure incentives and effects on cost of capital around the world. The Accounting Review (October): 1125-1162. (JSTOR Link).

Francis, J. R., I. K. Khurana, X. Martin and R. Pereira. 2011. The relative importance of firm incentives versus country factors in the demand for assurance services by private entities. Contemporary Accounting Research 28(2): 487-516.

Francis, J. R., K. Reichelt and D. Wang. 2005. The pricing of national and city-specific reputations for industry expertise in the U.S. audit market. The Accounting Review (January): 113-136. (JSTOR Link).

Francis, J. R., M. N. Mehta and W. Zhao. 2017. Audit office reputation shocks from gains and losses of major industry clients. Contemporary Accounting Research 34(4): 1922-1974.

Francis, J. R., P. N. Michas and M. D. Yu. 2013. Office size of Big 4 auditors and client restatements. Contemporary Accounting Research 30(4): 1626-1661.

Francis, J. R., P. N. Michas and S. E. Seavey. 2013. Does audit market concentration harm the quality of audited earnings? Evidence from audit markets in 42 countries. Contemporary Accounting Research 30(1): 325-355.

Francis, J. R., S. X. Huang and I. K. Khurana. 2016. The role of similar accounting standards in cross-border mergers and acquisitions. Contemporary Accounting Research 33(3): 1298-1330.

Francis, M. C., T. C. Mulder and J. S. Stark. 1995. Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. Accounting Education Series (12). American Accounting Association.

Francis, M. E. 1973. Accounting and the evaluation of social programs: A critical comment. The Accounting Review (April): 245-257. (JSTOR link).

Francis, R. N. 2010. The presence of foreign private issuers in the North American Compustat Database: A note for empirical research in accounting and finance. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 221-226.

Francis, R. N. 2011. Out-of-sample cash flow prediction and cash distributions to shareholders. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 1-9.

Francis, R. N. and P. Eason. 2012. Accruals and the naive out-of-sample prediction of operating cash flow. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 226-234.

Francis-Gladney, L., H. T. Little, N. R. Magner and R. B. Welker. 2004. Does organization-mandated budgetary involvement enhance managers' budgetary communication with their supervisor? Advances in Management Accounting (13): 167-182.

Francis-Gladney, L., R. B. Welker and N. Magner. 2008. An experimental study of the effect of budget favorability on the formation of pseudo-participation perceptions. Advances in Management Accounting (17): 217-245.

Francl, T. J. 1986. Planning, Budgeting and Control for Data Processing: How to Make Zero Base Budgeting Work for You. Wan Nostrand Reinhold Co.

Franco-Santos, M., L. Lucianetti and M. Bourne. 2012. Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research (June): 79-119.

Frandsen, A. and E. G. McGoun. 2010. To be human is to account? Accounting and the Public Interest (10): 1-12.

Frank, C. L. 1907. The United States Customs Service. Journal of Accountancy (June): 131-137.

Frank, C. R. Jr. 1965. A note on the assortment problem. Management Science (May): 724-726. (JSTOR link).

Frank, G. B., M. H. Sarhan and S. A. Fisher. 1990. Business & academe: Forging an ethics partnership. Management Accounting (June): 47-49.

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Frank, G. W. 1950. Ratio analysis calls for internal standards. N.A.C.A. Bulletin (December): 373-382.

Frank, G. W. 1952. Will direct costing theory stand inspection? N.A.C.A. Bulletin (December): 490-499.

Frank, G. W. 1956. Let's develop return-on-investment consciousness. N.A.C.A. Bulletin (October): 200-207.

Frank, G. W. 1956. Procedure to make the budget work. N.A.C.A. Bulletin (July): 1342-1356.

Frank, G. W. 1962. Combined costing procedures at work. N.A.A. Bulletin (June): 15-24.

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543. (JSTOR link).

Frank, K. E. 2001. Making sense of spin-offs, tracking stock, and equity carve-outs. Strategic Finance (December): 38-43.

Frank, K. E. and D. Charron. 2002. Protecting information on laptops, PDAs and cell phones. Strategic Finance (January): 24-29.

Frank, K. E. and D. J. Lowe. 2003. An examination of alternative work arrangements in private accounting practice. Accounting Horizons (June): 139-151.

Frank, K. E., R. K. Hanson, D. J. Lowe and J. K. Smith. 2001. CPAs' perceptions of the emerging multidisciplinary accounting/legal practice. Accounting Horizons (March): 35-48.

Frank, M. L. and V. B. Hoffman. 2015. Discussion of construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations and Society (46): 56-58.

Frank, M. M. 2002. The impact of taxes on corporate defined benefit plan asset allocation. Journal of Accounting Research (September): 1163-1190. (JSTOR link).

Frank, R. E. and W. F. Massy. 1971. The effect of retail promotional activities on sales. Decision Sciences 2(4): 405-431.

Frank, T. B. 1928. Depreciation accounting in the machine tool industry. N.A.C.A. Bulletin (August 15).

Frank, W. 1965. A computer application in process cost accounting. The Accounting Review (October): 854-862. (JSTOR link).

Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136. (JSTOR link).

Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. The Accounting Review (July): 516-525. (JSTOR link).

Frank, W. G. 1964. A closer look at two accelerated depreciation methods. N.A.A. Bulletin (December): 35-40.

Frank, W. G. 1972. Evaluation of wage incentives: Fixed costs, revisited. The Accounting Review (January): 155-160. (JSTOR link).

Frank, W. G. 1974. Solving financial planning problems using input-output models. The Accounting Review (April): 371-376. (JSTOR link).

Frank, W. G. 1976. Laspeyres indexes for variance analysis in cost accounting: A comment. The Accounting Review (April): 427-431. (JSTOR link).

Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research (Autumn): 593-605. (JSTOR link).

Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).

Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289. (JSTOR link).

Frank, W. G. and J. J. Weygandt. 1971. A prediction model for convertible debentures. Journal of Accounting Research (Spring): 116-126. (JSTOR link).

Frank, W. G. and J. J. Weygandt. 1971. The APB, yield indices, and predictive ability: A reply. The Accounting Review (April): 338-341. (JSTOR link).

Franke, G., H. Schlesinger and R. C. Stapleton. 2006. Multiplicative background risk. Management Science (January): 146-153. (JSTOR link).

Franke, R. 1975. A process model for costing. Management Accounting (January): 45-47.

Franke, R. 1976. Costing with matrix analysis. Management Accounting (April): 44-46, 53.

Franke, R. H., G. Hofstede and M. H. Bond. 1991. Cultural roots of economic performance: A research note. Strategic Management Journal (12): 165-173.

Franke, W. B. 1925. College and university accounting. Journal of Accountancy (March): 170-181.

Franke, W. B. 1925. Audits, Credit Management. Journal of Accountancy (June): 513-514.

Franke, W. B. 1925. Retail Buying. Journal of Accountancy (November): 387.

Franke, W. B. 1925. Statistics as Applied in Business. Journal of Accountancy (September): 230.

Frankel, M. and R. Trezevant. 1994. The year-end LIFO inventory purchasing decision: An empirical test. The Accounting Review (April): 382-398. (JSTOR link).

Frankel, R. 2009. Discussion of "Are special items informative about future profit margins?" Review of Accounting Studies 14(2-3): 237-245.

Frankel, R. and C. M. C. Lee. 1998. Accounting valuation, market expectation, and cross-sectional stock returns. Journal of Accounting and Economics (30 June): 283-319.

Frankel, R. and L. Litov. 2009. Earnings persistence. Journal of Accounting and Economics (March): 182-190.

Frankel, R. and X. Li. 2004. Characteristics of a firm's information environment and the information asymmetry between insiders and outsiders. Journal of Accounting and Economics (June): 229-259.

Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Frankel, R., J. Jennings and J. Lee. 2016. Using unstructured and qualitative disclosures to explain accruals. Journal of Accounting and Economics (November-December): 209-227.

Frankel, R., M. Johnson and D. J. Skinner. 1999. An empirical examination of conference calls as a voluntary disclosure medium. Journal of Accounting Research (Spring): 133-150. (JSTOR link).

Frankel, R., M. McNichols and G. P. Wilson. 1995. Discretionary disclosure and external financing. The Accounting Review (January): 135-150. (JSTOR link).

Frankel, R., S. Mcvay and M. Soliman. 2011. Non-GAAP earnings and board independence. Review of Accounting Studies 16(4): 719-744.

Frankel, R., S. P. Kothari and J. Weber. 2006. Determinants of the informativeness of analyst research. Journal of Accounting and Economics (April): 29-54.

Frankel, R., W. J. Mayew and Y. Sun. 2010. Do pennies matter? Investor relations consequences of small negative earnings surprises. Review of Accounting Studies 15(1): 220-242.

Frankel, R. H. 1986. How to institute and automate an internal inventory billing system. Corporate Accounting (Fall): 45-51.

Frankel, R. M., M. F. Johnson and K. K. Nelson. 2002. The relation between auditors' fees for nonaudit services and earnings management. The Accounting Review (Supplement: Quality of Earnings Conference): 71-105. (JSTOR link).

Franken, A. 2003. Lies and the Lying Liars Who Tell Them: A Fair and Balanced Look at the Right. Dutton.

Frankfurt, H. G. 1988. The Importance of What We Care About: Philosophical Essays. Cambridge University Press.

Frankfurt, H. G. 2005. On Bullshit. Princeton University Press.

Frankfurt, H. G. 2006. On Truth. Knopf.

Frankfurt, H. G. 2006. Taking Ourselves Seriously and Getting it Right. Stanford University Press.

Frankfurt, H. G. 2015. On Inequality. Princeton University Press.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259. (JSTOR link).

Frankl, P., F. Rubik, M. Bartolomeo and H. Baumann. 2010. Life Cycle Assessment in Industry and Business: Adoption Patterns, Applications and Implications. Springer.

Frankle, A. and C. Hawkins. 1975. Beta coefficients for convertible bonds. Journal of Finance (March): 207-210.

Franklin, J. L. 1975. Down the organization: Influence processes across levels of hierarchy. Administrative Science Quarterly 20(2): 153-164. (JSTOR link).

Franklin, J. L. 1975. Relations among four social-psychological aspects of organizations. Administrative Science Quarterly 20(3): 422-433. (JSTOR link).

Franklin, R. L. 1992. Financing options for workers' compensation. Management Accounting (November): 45-49.

Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.

Franklin, W. H. 1942. Struggles with standards. N.A.C.A. Bulletin (December 1): 373-383.

Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).

Franklin, W. H. 1946. "There's no accounting for profits". N.A.C.A. Bulletin (October 1): 207-214.

Franklin, W. H. 1947. Productivity in relation to costs. N.A.C.A. Bulletin (March 15): 859-868.

Franklin, W. H. 1951. Allocations of overhead costs - A short-cut. N.A.C.A. Bulletin (August): 1427-1436.

Franklin, W. H. 1961. The management accountant's opportunity in the present business climate. N.A.A. Bulletin (October): 19-24.

Franko, L. G. 1974. The move toward a multidivisional structure in European organizations. Administrative Science Quarterly 19(4): 493-506. (JSTOR link).

Fransen, K. 2015. A closer look at SSARS 21. The CPA Journal (November): 14-15.

Franz, C. R. and D. Robey. 1987. Strategies for research on information systems in organizations: A critical analysis of research purpose and time frame. In Borland, R. J. and R. A. Hirscheim eds. Critical Issues in Information Systems Research. 205-226. New York: John Wiley and Sons Ltd.

Franz, D. R., H. R. Hassabelnaby and G. J. Lobo. 2014. Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies 19(1): 473-505.

Franzel, J. 2016. Transforming the PCAOB's agenda. The CPA Journal (July): 42-46.

Franzel, J. 2017. The PCAOB's role in improving audit quality: Keynote address. The CPA Journal (August): 32-37.

Franzel, J. M. 2014. A decade after Sarbanes-Oxley: The need for ongoing vigilance, monitoring, and research. Accounting Horizons (December): 917-930.

Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

Fraser, B. W. 2003. Managing risk proactively. Strategic Finance (April): 36-40.

Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.

Fraser, C. E. 1925. Can the small merchant compete with the large store? Harvard Business Review (July): 456-465.

Fraser, E. 1923. To obtain sinking-fund payments from compound-interest tables. Journal of Accountancy (May): 321-334.

Fraser, E. 1925. Some problems in loan valuation simplified. Journal of Accountancy (December): 438-441.

Fraser, I. A. 1988. Deprival value or value to the owner? - A clarification. Abacus 24(1): 86-89.

Fraser, J. A. 1912. Disposition of interest on mortgage. Journal of Accountancy (November): 426-427.

Fraser, J. A. 2004. A return to basics at Kellogg. MIT Sloan Management Review (Summer): 27-30.

Frazer, L. 2015. Failure to launch. The CPA Journal (May): 34-36.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Frasier, C. E., S. C. Galbreath and P. G. Moore. 2006. Accounting academy. Journal of Accountancy (May): 65-68.

Frazer, G. E. 1912. The pro-rating of distribution expense to sales orders. Journal of Accountancy (January): 25-43.

Frazer, G. F. 1912. Who can qualify for governmental accounting. Journal of Accountancy (October): 259-271.

Frazer, G. E. 1929. Accounting in Italy. The Accounting Review (March): 33-37. (JSTOR link).

Frazier, H. L. 1965. Our experience with thirteen period accounting. Management Accounting (December): 53-58.

Frazier, K. B., R. W. Ingram and B. M. Tennyson. 1984. A methodology for the analysis of narrative accounting disclosures. Journal of Accounting Research (Spring): 318-331. (JSTOR link).

Frecka, T. J. and C. F. Lee. 1983. Generalized financial ratio adjustment processes and their implications. Journal of Accounting Research (Spring): 308-316. (JSTOR link).

Frecka, T. J. and P. M. J. Reckers. 2010. Rekindling the debate: What's right and what's wrong with masters of accountancy programs: The staff auditor's perspective. Issues in Accounting Education (May): 215-226.

Frecka, T. J., and R. McIlhattan 1987. Does your direct labor-based cost system make sense? Journal of Cost Management (Fall): 32-38.

Frecka, T. J. and W. D. Nichols. 2004. Characteristics of master's in accounting degree programs. Issues in Accounting Education (May): 165-188.

Frecka, T. J. and W. S. Hopwood. 1983. The effects of outliers on the cross-sectional distributional properties of financial ratios. The Accounting Review (January): 115-128. (JSTOR link).

Frederick, D. M. 1991. Auditors' representation and retrieval of internal control knowledge. The Accounting Review (April): 240-258. (JSTOR link). (Part of a forum on cognitive research in auditing).

Frederick, D. M. and R. Libby. 1986. Expertise and auditors' judgments of conjunctive events. Journal of Accounting Research (Autumn): 270-290. (JSTOR link).

Frederick, J. G. 1928. A balance sheet of American business. Harvard Business Review (January):152-159.

Frederick, M. L. 1927. Interneship in accounting - Its value as a training for administrative positions. The Accounting Review (December): 348-353. (JSTOR link).

Frederick, M. L. 1938. The personality factor in accounting success. The Accounting Review (December): 400-404. (JSTOR link).

Frederick, R. E. Editor. 1999. A Companion to Business Ethics (Blackwell Companions to Philosophy). Blackwell Publishing.

Frederick, W. C. 1963. The next development in management science: A general theory. The Academy of Management Journal 6(3): 212-219. (JSTOR link).

Frederiksen, L. 2014. Landing more referrals. Journal of Accountancy (January): 22.

Frederickson, H. G. 1969. Role occupancy and attitudes toward labor relations in government. Administrative Science Quarterly 14(4): 595-606. (JSTOR link).

Frederickson, J. R. 1992. Relative performance information: The effects of common uncertainty and contract type on agent effort. The Accounting Review (October): 647-669. (JSTOR link).

Frederickson, J. R. and J. Pratt. 1995. A model of the accounting education process. Issues in Accounting Education (Fall): 229-246.

Frederickson, J. R. and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review (July): 667-686. (JSTOR link).

Frederickson, J. R. and W. Waller. 2005. Carrot or stick? Contract frame and use of decision-influencing information in a principal-agent setting. Journal of Accounting Research (December): 709-733. (JSTOR link).

Frederickson, J. R., F. D. Hodge and J. H. Pratt. 2006. The evolution of stock option accounting: Disclosure, voluntary recognition, mandated recognition, and management disavowals. The Accounting Review (October): 1073-1093. (JSTOR link).

Frederickson, J. R., S. A. Peffer and J. Pratt. 1999. Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies. Journal of Accounting Research (Spring): 151-165. (JSTOR link).

Fredin, A. 2012. The unexpected cost of staying silent: Not blowing the whistle may seem like the easy way out, but those who choose silence pay a price. Strategic Finance (April): 52-59.

Fredrick, S. E. 1990. Tapping the hidden value of your assets. Management Accounting (March): 28-31, 34. (Related to sale leasebacks and using assets as loan collateral).

Fredrickson, J. W. 1984. The comprehensiveness of strategic decision processes: Extension, observations, future directions. The Academy of Management Journal 27(3): 445-466. (JSTOR link).

Fredrickson, J. W. 1985. Effects of decision motive and organizational performance level on strategic decision processes. The Academy of Management Journal 28(4): 821-843. (JSTOR link).

Fredrickson, J. W. and A. L. Iaquinto. 1989. Inertia and creeping rationality in strategic decision processes. The Academy of Management Journal 32(3): 516-542. (JSTOR link).

Fredrickson, J. W. and T. R. Mitchell. 1984. Strategic decision processes: Comprehensiveness and performance in an industry with an unstable environment. The Academy of Management Journal 27(2): 399-423. (JSTOR link).

Fredrikson, E. B. 1968. On the measurement of foreign income. Journal of Accounting Research (Autumn): 208-221. (JSTOR link).

Fredrikson, E. B. 1971. Noneconomic criteria and the decision process. Decision Sciences 2(1): 25-52.

Free, C. 2008. Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers. Accounting, Organizations and Society 33(6): 629-662.

Free, C. and N. Macintosh. 2008. A research note on control practice and culture at Enron. Advances in Management Accounting (17): 347-382.

Free, C. and P. R. Murphy. 2015. The ties that bind: The decision to co-offend in fraud. Contemporary Accounting Research 32(1): 18-54.

Free, C., S. E. Salterio and T. Shearer. 2009. The construction of auditability: MBA rankings and assurance in practice. Accounting, Organizations and Society 34(1): 119-140.

Freear, J. 1970. Robert Loder, Jacobean management accountant. Abacus 6(1): 25-38.

Freear, J. 1982. The final examinations of the institute of chartered accountants in England and Wales, 1882-1981. The Accounting Historians Journal 9(1): 53-89. (JSTOR link).

Freear, J. 1986. An accountant in the Bolivian jungle. The Accounting Historians Journal 13(2): 145-150. (JSTOR link).

Freedman, D. H. 2000. Corps Business: The 30 Management Principles of the U.S. Marines. Harper Business.

Freedman, E. B. 2002. No Turning Back: The History of Feminism and the Future of Women. Ballantine Books.

Freedman, M. 2010. Sustainability, Environmental Performance and Disclosures. Emerald Group Publishing Limited.

Freedman, M. and A. J. Stagliano. 2008. Accounting disclosures of toxics release inventory for 2002. Accounting and the Public Interest (8): 21-38.

Freedman, M. and B. Jaggi. 2003. Editorial. Advances in Environmental Accounting & Management (2): XIII-XV.

Freedman, M. and B. Jaggi, Editors. 2003. Advances in Environmental Accounting and Management, Volume 2. JAI Press.

Freedman, M. and B. Jaggi. 2010. Global warming and corporate disclosures: A comparative analysis of companies from the European Union, Japan and Canada. Sustainability, Environmental Performance and Disclosures. Advances in Environmental Accounting & Management (4): 129-160.

Freedman, M., B. Jaggi and A. J. Stagliano. 2003. Pollution disclosures by electric utilities: An evaluation at the start of the first phase of 1990 clean air act. Advances in Environmental Accounting & Management (2): 59-100.

Freedman, M. S. 1973. A primer on fraud and embezzlement. Management Accounting (October): 36-40.

Freedman, R. 2007. How to Make Real Money in Second Life: Boost your Business, Market Your Services, and Sell Your Products in the World's Hottest Virtual community. McGraw-Hill.

Freedman, R. D. and S. A. Stumpf. 1978. What can one learn from the learning style inventory? The Academy of Management Journal 21(2): 275-282. (JSTOR link).

Freedman, S. M. 1978. Some determinants of compensation decisions. The Academy of Management Journal 21(3): 397-409. (JSTOR link).

Freeland, J. R. 1975. A note on a resource directive algorithm for allocation of resources in a decentralized organization. Decision Sciences 6(1): 186-189.

Freeman, C. E. and S. Walton. 1919. Partnership adjustments. Journal of Accountancy (June): 471-475.

Freeman, E. S. 1929. The manufacturer's marketing cost. N.A.C.A. Bulletin (November 15).

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Freeman, E. S. 1936. Long-life assets. N.A.C.A. Bulletin (October 15): 183-205.

Freeman, E. S. 1944. Budgetary and financial policies for industrial corporations. N.A.C.A. Bulletin (August 15): 1279-1292.

Freeman, E. S. 1948. Capital price adjustment method for deflating inflated profits. N.A.C.A. Bulletin (February 1): 635-658.

Freeman, E. S. 1956. Eliminating the effect of changing price levels. N.A.C.A. Bulletin (October): 187-199.

Freeman, H. C. 1912. Auditing - Theory and practice. Journal of Accountancy (October): 341-345.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.

Freeman, H. C. 1917. Accounting for receiverships. Journal of Accountancy (October): 254-275.

Freeman, H. C. 1921. Some considerations involved in the valuation of goodwill. Journal of Accountancy (October): 247-264.

Freeman, H. C. 1925. Control of stocks of merchandise. National Association of Cost Accountants Official Publications (August 15): 3-12.

Freeman, H. C. 1925. Some thoughts on modern tendencies. Journal of Accountancy (May): 361-366.

Freeman, I. H. 1930. Wage incentives in the factory. N.A.C.A. Bulletin (April 15): 1053-1064.

Freeman, J. 1979. Going to the well: School district administrative intensity and environmental constraint. Administrative Science Quarterly 24(1): 119-133. (JSTOR link).

Freeman, J. 1986. Data quality and the development of organizational social science: An editorial essay. Administrative Science Quarterly 31(2): 298-303. (JSTOR link).

Freeman, J. 1999. Efficiency and rationality in organizations. Administrative Science Quarterly 44(1): 163-175. (JSTOR link).

Freeman, J. B. 2017. Employment tax enforcement rising to a top priority. Journal of Accountancy (July): 72.

Freeman, J. B. Jr. 1966. PERT/cost - An informal approach to fundamentals. Management Accounting (April): 19-26.

Freeman, J. B. Jr. 1969. Flexible report generation programs. Management Accounting (September): 17-22.

Freeman, J. C. 1947. An order cost system under budgetary control. N.A.C.A. Bulletin (December 15): 459-467.

Freeman, J. C. 1949. An outline of a product development budgetary control procedure. N.A.C.A. Bulletin (October): 173-182.

Freeman, J. C. 1957. Planning the future of a successful product. N.A.C.A. Bulletin (May): 1099-1105.

Freeman, J. M. 1962. Determination of optimum production quantities. N.A.A. Bulletin (February): 91-93.

Freeman, K. W. 2004. The CEO's real legacy. Harvard Business Review (November): 51-58.

Freeman, K. W. 2009. The right way to close an operation. Harvard Business Review (May): 45-51.

Freeman, L. H. 1931. Motion study and the movie camera. N.A.C.A. Bulletin Section II (November 15).

Freeman, L. V. Jr. 1972. Planning a retirement or pension program. Management Accounting (August): 35-36.

Freeman, M. 2016. Netclearance seeks foothold in mobile payments. The Atlanta Journal Constitution. (April 3): D3.

Freedman, M. and B. Jaggi. 2017. Reflections on editing Advances in Environmental Accounting & Management. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 1-7.

Freeman, R. and S. Tse. 1992. An earnings prediction approach to examining intercompany information transfers. Journal of Accounting and Economics (December): 509-523.

Freeman, R. A. 1955. Reporting and interpreting the cost of state government. The Accounting Review (April): 232-239. (JSTOR link).

Freeman, R. J. 1957. Ss inventory policy with variable delivery time. Management Science (July): 431-434. (JSTOR link).

Freeman, R. J. 1976. Revenue recognition and disclosure on long-term contracts. Management Accounting (January): 43-44, 52.

Freeman, R. N. 1978. On the association between net monetary position and equity security prices. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 111-145. (JSTOR link).

Freeman, R. N. 1981. The disclosure of replacement cost accounting data and its effect on transaction volumes: A comment. The Accounting Review (January): 177-180. (JSTOR link).

Freeman, R. N. 1983. Alternative measures of profit margin: An empirical study of the potential information content of current cost accounting. Journal of Accounting Research (Spring): 42-64. (JSTOR link).

Freeman, R. N. 1986. Discussion of the information contained in the components of earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 65-68. (JSTOR link).

Freeman, R. N. 1987. The association between accounting earnings and security returns for large and small firms. Journal of Accounting and Economics (July): 195-228.

Freeman, R. N. and S. Tse. 1989. The multiperiod information content of accounting earnings: Confirmations and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 49-79. (JSTOR link).

Freeman, R. N. and S. Y. Tse. 1992. A nonlinear model of security price responses to unexpected earnings. Journal of Accounting Research (Autumn): 185-209. (JSTOR link).

Freeman, R. N., J. A. Ohlson and S. H. Penman. 1982. Book rate-of-return and prediction of earnings changes: An empirical investigation. Journal of Accounting Research (Part II, Autumn): 639-653. (JSTOR link).

Freeman, T. 1998. Transforming cost management into a strategic weapon. Journal of Cost Management (November/December): 13-26.

Freeman, W., P. Wells and A. Wyatt. 2017. Measurement model or asset type: Evidence from an evaluation of the relevance of financial assets. Abacus 53(2): 180-210.

Freestone, A. 2000. Reneee Hornbaker: Integrating companies for success. Strategic Finance (October): 42-47. (Guidelines for mergers and acquisitions).

Frei, F. X. 2006. Breaking the trade-off between efficiency and service. Harvard Business Review (November): 92-101.

Frei, F. X. 2008. The four things a service business must get right. Harvard Business Review (April): 70-80.

Freidson, E. and B. Rhea. 1965. Knowledge and judgment in professional evaluations. Administrative Science Quarterly 10(1): 107-124. (JSTOR link).

Freimuth, R. C. 1982. Cash management for smaller businesses: A new technique. Management Accounting (June): 58-60.

Freire, F. d. S. 2017. Guest editorial: Introduction to the special issue. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 9-11.

Freitas, L. P. 1973. Monitoring accounts receivable. Management Accounting (September): 18-21.

Fremgen, J. M. 1962. Variable costing for external reporting - A reconsideration. The Accounting Review (January): 76-81. (JSTOR link).

Fremgen, J. M. 1963. Interperiod income tax allocation and income determination. N.A.A. Bulletin (April): 3-12.

Fremgen, J. M. 1964. The direct costing controversy - An identification of issues. The Accounting Review (January): 43-51. (JSTOR link).

Fremgen, J. M. 1966. Measuring the profit of part of a firm. Management Accounting (January): 26-28.

Fremgen, J. M. 1967. Utility and accounting principles. The Accounting Review (July): 457-467. (JSTOR link).

Fremgen, J. M. 1968. The going concern assumption: A critical appraisal. The Accounting Review (October): 649-656. (JSTOR link).

Fremgen, J. M. 1970. Transfer pricing and management goals. Management Accounting (December): 25-31.

Fremgen, J. M. 1973. Capital budgeting practices: A survey. Management Accounting (May): 19-25.

Fremgen, J. M. and S. S. Liao. 1981. The allocation of corporate indirect costs. Management Accounting (September): 66-67.

Fremgen, J. M. and S. S. Liao. 1981. The Allocation of Corporate Indirect Costs. National Association of Accountants.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.

French, E. B. 1966. Perspective: The motivation of scientists and engineers. The Academy of Management Journal 9(2): 152-156. (JSTOR link).

French, E. B. 1967. The organization scientist: Myth or reality. The Academy of Management Journal 10(3): 269-273. (JSTOR link).

French, G. R., B. Swartz and K. R. Taurman Jr. 2015. Want to teach college? Become an adjunct! Strategic Finance (December): 46-52.

French, H. F. 1923. Professional ethics. Journal of Accountancy (August): 81-96.

French, H. F. 1924. Problems in industrial accounting. Journal of Accountancy (April): 313-314.

French, J. L. and J. Rosenstein. 1984. Employee ownership, work attitudes, and power relationships. The Academy of Management Journal 27(4): 861-869. (JSTOR link).

French, M. 1985. Beyond Power: On Women Men and Morals. New York: Summit Books.

French, R. L. 1984. Management's Looking at CIMS... Industrial Engineering (August): 70-77.

French, W. 1963. Processes vis-a-vis systems: Toward a model of the enterprise and administration. The Academy of Management Journal 6(1): 46-57. (JSTOR link).

French, W. and D. Henning. 1966. The authority-influence role of the functional specialist in management. The Academy of Management Journal 9(3): 187-203. (JSTOR link).

Frenkel, K. A. 1990. The war for the executive desktop. Personal Computing (April 27): 56-59.

Fréry, F. 2006. The fundamental dimensions of strategy. MIT Sloan Management Review (Fall): 71-75.

Frery, F., X. Lecocq and V. Warnier. 2015. Competing with ordinary resources. MIT Sloan Management Review (Spring): 69-77.

Frese, M., W. Kring, A. Soose and J. Zempel. 1996. Personal initiative at work: Differences between East and West Germany. The Academy of Management Journal 39(1): 37-63. (JSTOR link).

Frese, W. F. 1935. Property rights of stockholders under the 1933 Illinois Business Corporation Act. The Accounting Review (June): 136-148. (JSTOR link).

Freund, S., R. D. Fuerman and L. Shaw. 2002. Fraudulent audited annual financial statements in post-PSLRA private securities class actions: Determinants of auditor litigation. Journal of Forensic Accounting (3): 69-90.

Frew, D. R. 1971. Toward a redefinition of management. The Academy of Management Journal 14(3): 396-398. (JSTOR link).

Frew, D. R. 1973. Pollution: Can the people be innocent while their systems are guilty? The Academy of Management Journal 16(3): 527-530. (JSTOR link).

Frew, D. R. 1974. Transcendental meditation and productivity. The Academy of Management Journal 17(2): 362-368. (JSTOR link).

Frey, A. W. 1935. The control of marketing costs through the use of standards. N.A.C.A. Bulletin (September 15): 55-77.

Frey, K. M. 1977. Management of foreign exchange risk with forward contracts. Management Accounting (March): 45-48.

Frey, R. G. and C. H. Wellman. Editors. 2003. A Companion to Applied Ethics (Blackwell Companions to Philosophy). Blackwell Publishing.

Freyd, M. 1926. The analysis of keyed returns. Harvard Business Review (April): 313-318. (Key advertisements to determine their effectiveness).

Freyd, M. 1926. The experimental evaluation of a merchandising unit. Harvard Business Review (January): 196-202.

Freyd, M. 1927. Two types of industrial research. Harvard Business Review (April): 293-297.

Frezatti, F. 2002. The value management process: A proposal for linkage between shareholders and managers. Journal of Applied Management Accounting Research (Winter): 51-71.

Friberg, R. A. 1973. Probabilistic depreciation with a varying salvage value. The Accounting Review (January): 50-60. (JSTOR link).

Frick, W. 2014. Innovation, then and now. Harvard Business Review (October): 118-119.

Frick, W. 2015. Question certainty. Harvard Business Review (October): 130-131.

Frick, W. 2015. Synthesis: Technology doesn't always beat labor. Harvard Business Review (March): 126-127.

Frick, W. 2015. When your boss wears metal pants: Insights from the frontier of human-robot research. Harvard Business Review (June): 84-89.

Frick, W. 2016. The case for activist investor. Harvard Business Review (March): 108-109.

Frick, W. 2016. Who controls the internet? Harvard Business Review (June): 114-115.

Frick, W. 2017. The other digital divide. Harvard Business Review (May/June): 160-161.

Fridson, M. 2002. Financial Statement Analysis: A Practitioner's Guide. 3rd edition. John Wiley & Sons.

Fried, A., M. P. Holtzman and A. Rotenstein. 2015. Lost and found: Revenue recognition standard offers advice on booking liabilities and breakage income for unredeemed gift cards. Journal of Accountancy (February): 32-36.

Fried, A. N. and P. Y Davis-Friday. 2013. Economic consequences of mandatory GAAP changes: The case of SFAS No. 158. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 186-194.

Fried, A. N., M. P. Holtzman and L. Duan. 2012. The new environment for climate change disclosures. The CPA Journal (December): 24-28.

Fried, D. and A. Schiff. 1981. CPA switches and associated market reactions. The Accounting Review (April): 326-341. (JSTOR link).

Fried, D. and D. Givoly. 1982. Financial analysts' forecasts of earnings: A better surrogate for market expectations Journal of Accounting and Economics (October): 85-107.

Fried, D. and J. Livnat. 1981. Interim statements: An analytical examination of alternative accounting techniques. The Accounting Review (July): 493-509. (JSTOR link).

Fried, D. and J. Livnat. 1985. Alternative interim reporting techniques within a dynamic framework: A reply. The Accounting Review (April): 295-297. (JSTOR link).

Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.

Fried, D. S. 2009. Retirement plans for employees of tax-exempt organizations. The CPA Journal (September): 60-63.

Fried, J. and D. H. Hansson. 2010. Rework. Crown Business. (Counterintuitive rules for small-business success, e.g., Ignore the details early on, and Good enough is fine).

Fried, S. 1955. A short-cut method for simultaneous tax computation. The Accounting Review (April): 316-319. (JSTOR link).

Friedkin, N. E. and M. J. Simpson. 1985. Effects of competition on members' identification with their subunits. Administrative Science Quarterly 30(3): 377-394. (JSTOR link).

Friedl, G., H. Kupper and B. Pedell. 2005. Relevance added: Combining ABC with German cost accounting. Strategic Finance (June): 56-61.

Friedl, G., C. Hammer, B. Pedell and H. Kupper. 2009. How do German companies run their cost accounting systems? Management Accounting Quarterly (Winter): 38-52. (Survey).

Friedlan, J. M. 1995. The effects of different teaching approaches on students' perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues in Accounting Education (Spring): 47-63.

Friedlander, A. J. 1925. A study in investment values of industrial bonds. Harvard Business Review (January): 222-228.

Friedlander, F. and H. Pickle. 1968. Components of effectiveness in small organizations. Administrative Science Quarterly 13(2): 289-304. (JSTOR link).

Friedlander, F. and E. Walton. 1964. Positive and negative motivations toward work. Administrative Science Quarterly 9(2): 194-207. (JSTOR link).

Friedley, F. R. 1953. Clerical cost reduction and control. N.A.C.A. Bulletin (October): 171-185.

Friedley, F. R. 1956. Cost studies for cost reduction. N.A.C.A. Bulletin (April): 972-981.

Friedlob, G. T. 1981. Federal tax management: A disclosure problem. Management Accounting (November): 28-33.

Friedlob, G. T. and L. P. Ramsay. 1986. Communicating decision alternatives graphically using the point of indifference. Journal of Accounting Education 4(2): 37-49.

Friedman, A. and B. Lev. 1974. A surrogate measure for the firm's investment in human resources. Journal of Accounting Research (Autumn): 235-250. (JSTOR link).

Friedman, H. L. 2014. Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics (August): 117-141.

Friedman, H. L. 2016. Implications of a multi-purpose reporting system on CEO and CFO incentives and risk preferences. Journal of Management Accounting Research 28(3): 101-132.

Friedman, H. L. and M. S. Heinle. 2016. Taste, information, and asset prices: Implications for the valuation of CSR. Review of Accounting Studies 21(3): 740-767.

Friedman, J. P. 1925. Retail Merchandising Planning and Control. Journal of Accountancy (December): 474.

Friedman, J. P. 2012. Offers as market value in an estate tax matter: A better indicator than the traditional appraisal methodology. The CPA Journal (June): 50-53.

Friedman, L. 1959. Competitive coefficients. Management Science (July): 404-409. (JSTOR link).

Friedman, L. A. 1978. An exit-price income statement. The Accounting Review (January): 18-30. (JSTOR link).

Friedman, L. A. 1978. Exit-price liabilities: An analysis of the alternatives. The Accounting Review (October): 895-909. (JSTOR link).

Friedman, L. A. and B. R. Neumann. 1980. The effects of opportunity costs on project investment decisions: A replication and extension. Journal of Accounting Research (Autumn): 407-419. (JSTOR link).

Friedman, L. A. and F. H. Selto. 1981. A simulation of the replacement cost lead indicator relationship. Abacus 17(1): 73-92.

Friedman, M. 1970. The social responsibility of business is to increase its profits. The New York Times Magazine (September 13). See Mulligan, T. 1986. A critique of Milton Friedman's essay "The social responsibility of business is to increase profits". Journal of Business Ethics (5): 265-269. These papers are reprinted in Brooks, L. J. 2000. Business Professional Ethics for Accountants. Southwestern College Publishing: 26-33.

Friedman, M. 1983. Bright Promises, Dismal Performance: An Economist's Protest. Harvest/HBJ Book.

Friedman, M. 2002. Capitalism and Freedom: Fortieth Anniversary Edition. University of Chicago Press.

Friedman, M. and H. Gitlow. 2002. Six Sigma primer for CPA's. The CPA Journal (November): 56-59.

Friedman, M. and R. D. Friedman. 2002. Capitalism and Freedom. University of Chicago Press.

Friedman, M. E. 1981. The effect on achievement of using the computer as a problem-solving tool in the intermediate accounting Course. The Accounting Review (January): 137-143. (JSTOR link).

Friedman, R. A. and J. Podolny. 1992. Differentiation of boundary spanning roles: Labor negotiations and implications for role conflict. Administrative Science Quarterly 37(1): 28-47. (JSTOR link).

Friedman, S. D. 2008. Managing yourself: Be a better leader, have a richer life. Harvard Business Review (April): 112-118.

Friedman, S. D. 2014. Work + home + community + self. Skills for integrating every part of your life. Harvard Business Review (September): 111-114.

Friedman, S. D. and H. Singh. 1989. CEO succession and stockholder reaction: The influence of organizational context and event content. The Academy of Management Journal 32(4): 718-744. (JSTOR link).

Friedman, T. L. 2000. The Lexus and the Olive Tree: Understanding Globalization. Anchor Books.

Friedman, T. L. 2005. The World Is Flat [Updated and Expanded]: A Brief History of the Twenty-first Century. Farrar, Straus and Giroux. (MIT video link, and Note. For a review see Cockrell, R. C., W. T. Mitchell and D. N. Stone. 2006. Negotiating the emerging "flat" world. Journal of Information Systems (Fall): 143-146).

Friedman, T. L. 2009. Hot, Flat, and Crowded. Picador / Farrar, Straus and Giroux.

Friedmann, J. 1967. A conceptual model for the analysis of planning behavior. Administrative Science Quarterly 12(2): 225-252. (JSTOR link).

Friedrich, J., A. Noam and E. Ofek. 2014. Right up the middle: How Israeli firms go global. Harvard Business Review (May): 113-117.

Friedrich, R. J. 1982. In defense of multiplicative terms in multiple regression equations. American Journal of Political Science (26): 797-833.

Friel, T. J. and R. S. Duboff. 2009. The last act of a great CEO. Harvard Business Review (January): 82-89.

Friend, I. 1949. Financial statements for the economy. The Accounting Review (July): 239-247. (JSTOR link).

Friesel, G. H. 1923. A method of collecting direct labor costs and statistics. National Association of Cost Accountants Official Publications (May 15): 3-14.

Friesel, G. H. 1926. Accounting for material. N.A.C.A. Bulletin (September 1): 1-27.

Friesema, H. P. 1970. Interjurisdictional agreements in metropolitan areas. Administrative Science Quarterly 15(2): 242-252. (JSTOR link).

Friest, P. L. 1962. Accounting treatment of pension plan costs. N.A.A. Bulletin (May): 19-30.

Frigo, M. L. 2008. Return driven: Lessons from high-performance companies. Strategic Finance (July): 24-30.

Frigo, M. L. 2008. When strategy and ERM meet. Strategic Finance (January): 45-49.

Frigo, M. L. 2010. How CFOs can drive innovation. Strategic Finance (July): 19-22.

Frigo, M. L. 2012. The Balanced Scorecard: 20 years and counting. Strategic Finance (October): 49-53.

Frigo, M. L. 2013. Reverse innovation: A new pathway for growth. Strategic Finance (May): 23-25. (Interview with Vigay Govindarajan of Dartmouth's Center for Global Leadership. Reverse innovation is innovating in a poor country and selling those products in a rich country. See Govindarajan, V. and C. Trimble. 2012. Reverse Innovation: Create Far From Home, Win Everywhere. Harvard Business Review Press).

Frigo, M. L. 2015. Breakthrough innovation and the CFO. Strategic Finance (December): 35-39.

Frigo, M. L. 2015. Collective genius and innovation: Everyone in the organization should collaborate. Strategic Finance (September): 21-23.

Frigo, M. L. and D. Snellgrove. 2016. Johnson & Johnson innovation: A CFO's perspective. Strategic Finance (October): 31-33.

Frigo, M. L. and D. Snellgrove. 2016. Why innovation should be every CFO's top priority. Strategic Finance (October): 25-30.

Frigo, M. L. and H. A. Kos. 1999. Navistar's dream team. Strategic Finance (August): 38-45. (Project leaders, teams and ABM).

Frigo, M. L. and H. Laessoe. 2012. Strategic risk management at the LEGA Group. Strategic Finance (February): 26-35.

Frigo, M. L. and J. Litman. 2004. Give my regrets to Wall Street. Harvard Business Review (February): 43-51. (Case study).

Frigo, M. L. and K. R. Krumwiede. 2000. The balanced scorecard. Strategic Finance (January): 50-54.

Frigo, M. L. and M. C. Ubelhart. 2015. CFO + Chro = Power pair: Working together, strategic finance and human resources executives can create great value for their companies by developing and analyzing human capital metrics. Strategic Finance (November): 26-33.

Frigo, M. L. and R. J. Anderson. 2009. Is it time to consider a risk committee? Strategic Finance (August): 42-46.

Frigo, M. L. and R. J. Anderson. 2009. Strategic risk assessment. Strategic Finance (December): 24-33.

Frigo, M. L. and R. J. Anderson. 2014. Risk management frameworks: Adapt, don't adopt. Strategic Finance (January): 48-53.

Frigo, M. L. and V. Ramaswamy. 2009. Co-creating strategic risk-return management. Strategic Finance (May): 24-33.

Frigo, M. L., J. D. Rapp and R. W. Templin. 2011. Transforming talent at Whirlpool. Strategic Finance (May): 29-37.

Frigo, M. L., M. Hilzinger and J. Welch. 2012. Leadership and vision at Exelon: Building a forward-looking and strategic finance organization. Strategic Finance (May): 32-41.

Frino, A. and A. West. 1999. The lead-lag relationship between stock indices and stock index futures contracts: Further Australian evidence. Abacus 35(3): 333-341.

Frino, A. and D. R. Gallagher. 2002. Is index performance achievable? An analysis of Australian equity index funds. Abacus 38(2): 200-214.

Frino, A., E. Jarnecic and A. Lepone. 2007. The determinants of the price impact of block trades: Further evidence. Abacus 43(1): 94-106.

Frino, A., R. Palumbo, F. Capalbo, D. Gerace and V. Mollica. 2013. Information disclosure and stock liquidity: Evidence from Borsa Italiana. Abacus 49(4): 423-440.

Frisbee, I. N. 1939. The application of governmental accounting principles to practice. The Accounting Review (March): 27-33. (JSTOR link).

Frisbee, I. N. 1947. Experience as a necessary qualification for the CPA certificate. The Accounting Review (January): 1-6.

Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171. (JSTOR link).

Frisber, I. N. 1930. Problems in presenting the financial condition of an endowed college or university. The Accounting Review (September): 215-221. (JSTOR link).

Frisch, B. 2008. When teams can't decide. Harvard Business Review (November): 121-126.

Frisch, B. 2011. Who really makes the big decisions in your company? Harvard Business Review (December): 104-111.

Frisch, B. and G. Greene. 2015. Leadership summits that work. Harvard Business Review (March): 84-95.

Frisch, B. and G. Greene. 2015. Leadership summits that work: Interaction. Harvard Business Review (May): 17.

Frisch, B. and L. Chandler. 2006. Off-sites that work. Harvard Business Review (June): 117-126.

Frischmann, P. J. 1996. Real time classroom tax planning using experimental markets. Issues in Accounting Education (Fall): 281-296.

Frischmann, P. J. and T. D. Warfield. 1999. Multiple motivations and effects: The case of trust preferred stock. Issues in Accounting Education (May): 269-284.

Frischmann, P. J., P. D. Kimmel and T. D. Warfield. 1999. Innovation in preferred stock: Current developments and implications for financial reporting. Accounting Horizons (September): 201-218.

Frischmann, P. J., T. Shevlin and R. Wilson. 2008. Economic consequences of increasing the conformity in accounting for uncertain tax benefits. Journal of Accounting and Economics (December): 261-278.

Frishkoff, P. 1970. An empirical investigation of the concept of materiality in accounting. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 116-129. (JSTOR link).

Frishkoff, P. 1970. Some recent trends in accounting changes. Journal of Accounting Research (Spring): 141-144. (JSTOR link).

Frishkoff, P. 1976. Some radical thoughts on accounting theory. Journal of Accounting Research (Spring): 178-180. (JSTOR link).

Frishkoff, P. and R. Rogowski. 1978. Disclaimers of audit opinion. Management Accounting (May): 52-57.

Frishkoff, P. A. 1986. Is your controllership function out of control? Management Accounting (March): 45-47.

Frishkoff, P. A. and S. Thompson. 1994. This controller wears many hats. Management Accounting (November): 42-44.

Frisinger, D. R. 1967. Government reports - Some questions and comments. Management Accounting (June): 37-39.

Friske, B. K. and D. Pulliam. 2004. Tax fraud abusive trust schemes and IRS effort to put a stop to them. Journal of Forensic Accounting (5): 503-510.

Friske, K. B. and D. Pulliam. 2013. New method for computing the home office deduction. The CPA Journal (December): 52-54.

Friske, K. B. 2013. Tax matters. Journal of Accountancy (April): 74-76.

Friske, K. B. 2015. Tax matters: D.C. Circuit confirms tax court's jurisdiction in son-of-boss case. Journal of Accountancy (October): 76, 78.

Friske, K. B. 2017. S corporation's sole owner had unreported income but not constructive dividend. Journal of Accountancy (March): 64-65.

Friske, K. B. and D. Pulliam. 2014. QSUB election does not create an item of income. Journal of Accountancy (May): 64, 66.

Friske, K. B. and D. Pulliam. 2016. Tax matters: Family stock transfer 44 years ago was a taxable gift. Journal of Accountancy (March): 74-76.

Friske, K. B. and D. Pulliam. 2016. Tax matters: Redstone family stock transfer was not a taxable gift. Journal of Accountancy (February): 67-68.

Friske, K. B., K. M. Cooley and D. Pulliam. 2012. The economic substance doctrine: Understanding the IRS's guidance on its proper application. The CPA Journal (October): 40-45.

Fritzsch, R. B. 1997/1998. Activity-based costing and the theory of constraints: Using time horizons to resolve two alternative concepts of product cost. Journal of Applied Business Research (Winter): 83-89.

Fritzsch, R. B. and N. R. VanZante. 2011. Don't let Social Security torpedo the Roth IRA conversion decision. The CPA Journal (April): 56-57.

Fritzsche, D. J. and H. Becker. 1984. Linking management behavior to ethical philosophy - An empirical investigation. The Academy of Management Journal 27(1): 166-175. (JSTOR link).

Frizelle, P. J. 1975. Accounting and the other world. Management Accounting (October): 27-28.

Froebe, J. A. 1959. The use of visual aids in the teaching of accounting. The Accounting Review (October): 656-657. (JSTOR link).

Froemke, R. L., R. M. Adelson, S. F. Stasch and D. B. Montgomery. 1967. Free for all. Management Science (April): B533-B539. (JSTOR link).

Frohman, D. 2006. Leadership under fire. Harvard Business Review (December): 124-131.

Frohn, M. B. 1949. Production and inventory control in a steel rolling mill. N.A.C.A. Bulletin (May 15): 1039-1050.

Fromartz, S. 2009. The minicases: 5 companies, 5 strategies, 5 transformations. MIT Sloan Management Review (Fall): 41-45.

Fromkin, H. L. 1969. The behavioral science laboratories at Purdue's Krannert School. Administrative Science Quarterly 14(2): 171-177. (JSTOR link).

Frommer, A. M. 1963. Determining compensating sales quantities for price and cost changes. N.A.A. Bulletin (May): 35-42.

Fromovitz, S. 1965. Non-linear programming with randomization. Management Science (July): 831-846. (JSTOR link).

Froomkin, J. N. 1964. Management and organization in Japanese industry. The Academy of Management Journal 7(1): 71-76. (JSTOR link).

Frost, A. G. 1925. How to reduce the cost of selling. N.A.C.A. Bulletin (December 1): 239-263.

Frost, B. 2000. Crafting Strategy: Planning How You Will Prevail Over Competitors and Obstacles. Measurement International.

Frost, B. 2000. Measuring Performance: Using the New Metrics to Deploy Strategy and Improve Performance. Measurement International.

Frost, C. A. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research (Spring): 157-169. (JSTOR link).

Frost, C. A. 1994. Discussion of the effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 169-175. (JSTOR link).

Frost, C. A. 1996. Forum on experience in practice: Coopers & Lybrand L.L.P. Accounting Horizons (September): 126-129.

Frost, C. A. 1997. Disclosure policy choices of UK firms receiving modified audit reports. Journal of Accounting and Economics (July): 163-187.

Frost, C. A. and G. Pownall. 1994. Accounting disclosure practices in the United States and the United Kingdom. Journal of Accounting Research (Spring): 75-102. (JSTOR link).

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57.

Frost, C. A. and M. H. Long. 1996. Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions for research. Accounting Horizons (March): 95-109.

Frost, C. A. and V. L. Bernard. 1989. The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs. The Accounting Review (October): 788-808. (JSTOR link).

Frost, C. A. and W. R. Kinney, Jr. 1996. Disclosure choices of foreign registrants in the United States. Journal of Accounting Research (Spring): 67-84. (JSTOR link).

Frost, C. A., B. Guragai and E. T. Rapley. 2017. Differences in responses to accounting-based and market-based benchmarks - Evidence from Nasdaq. Advances in Accounting: Incorporating Advances in International Accounting (38): 46-62.

Frost, C. A., E. A. Gordon and A. F. Hayes. 2006. Stock exchange disclosure and market development: An analysis of 50 international exchanges. Journal of Accounting Research (June): 437-483. (JSTOR link).

Frost, C. A., E. Henry and S. W. Lin. 2009. Response to the U.S. Securities and Exchange’s proposed rule: Roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards by U.S. issuers (Release No. 33-8831; 34-56217; IC-27924; File No. S7-20-07). Journal of International Accounting Research 8(2): 61-85.

Frost, G. R. 2007. The introduction of mandatory environmental reporting guidelines: Australian evidence. Abacus 43(2): 190-216.

Frost, H. R. 1989. Office technology: Streamlining the controller's job. Management Accounting (November): 46-49.

Frost, J. B. 1961. Program for converting to "whole-dollar accounting". N.A.A. Bulletin (August): 69-70.

Frost, P. J. and C. V. Fukami. 1997. Teaching effectiveness in the organizational sciences: Recognizing and enhancing the scholarship of teaching. The Academy of Management Journal 40(6): 1271-1281. (JSTOR link).

Frost, P. A. and H. Tamura. 1982. Jackknifed ratio estimation in statistical auditing. Journal of Accounting Research (Spring): 103-120. (JSTOR link).

Frost, P. A. and H. Tamura. 1986. Accuracy of auxiliary information interval estimation in statistical auditing. Journal of Accounting Research (Spring): 57-75. (JSTOR link).

Frost, P. J., V. F. Mitchell and W. R. Nord, editors. 1995. Managerial Reality: Balancing Technique, Practice, and Values, 2nd edition. Addison-Wesley Publishing Company.

Frost, P. J., V. F. Mitchell and W. R. Nord, editors. 1997. Organizational Reality: Reports from the Firing Lane, 4th edition. Addison-Wesley Publishing Company.

Frost, P. J., W. R. Nord and L. A. Krefting, editors. 2001. HRM Reality (2nd Edition). Prentice Hall College Division.

Frost, P. J., W. R. Nord and V. F. Mitchell. 1991. Organizational Reality. HarperCollins College Division.

Frost, T. S. 1987. Cost accounting shows what's really profitable - and what's not. D& B Reports (January-February): 28.

Froud, J. 2003. The private finance initiative: Risk, uncertainty and the state. Accounting, Organizations and Society 28(6): 567-589.

Froud, J., K. Williams, C. Haslam, S. Johal and J. Williams. 1998. Caterpillar: Two stories and an argument. Accounting, Organizations and Society 23(7): 685-708.

Frow, N., D. Marginson and S. Ogden. 2005. Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises. Management Accounting Research (September): 269-292.

Frow, N., D. Marginson and S. Ogden. 2010. “Continuous” budgeting: Reconciling budget flexibility with budgetary control. Accounting, Organizations and Society 35(4): 444-461.

Frownfelter-Lohrke, C. 1998. The effects of differing information presentations of general purpose financial statements on users' decisions. Journal of Information Systems (Fall): 99-107.

Frownfelter-Lohrke, C. 2017. Teaching good Excel design and skills: A three spreadsheet assignment project. Journal of Accounting Education (39): 68-83.

Frucot, V. and W. T. Shearon. 1991. Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review (January): 80-99. (JSTOR link).

Frucot, V. G., L. G. Jordan and M. I. Lebow. 2004. A & B Companies: Impairment of goodwill. Issues in Accounting Education (August): 369-376.

Frumer, S. 1962. Incorporating managerial controls into introductory cost accounting. The Accounting Review (July): 551-554. (JSTOR link).

Fry, L. W. 1982. Technology-structure research: Three critical issues. The Academy of Management Journal 25(3): 532-552. (JSTOR link).

Fry, L. W. 1987. Congruence, contingency and theory building. Academy of Management Review (12): 117-132.

Fry, L. W. and J. W. Slocum, Jr. 1984. Technology, structure, and workgroup effectiveness: A test of a contingency model. The Academy of Management Journal 27(2): 221-246. (JSTOR link).

Fry, L. W., G. D. Keim and R. E. Meiners. 1982. Corporate contributions: Altruistic or for-profit? The Academy of Management Journal 25(1): 94-106. (JSTOR link).

Fry, N. E. and E. H. Fry. 1988. How journal entries aid the teaching of taxation. Journal of Accounting Education 6(1): 149-157.

Fryer, B. 2003. In a world of pay. Harvard Business Review (November): 31-40. (Case study).

Fryer, B. 2004. The micromanager. Harvard Business Review (September): 31-40. (Case study).

Fryer, B. 2006. Sleep deficit: The performance killer. Harvard Business Review (October): 53-59.

Fryer, B. 2008. When your colleague is a saboteur. Harvard Business Review (November): 41-45. (Case study).

Fryer, B. and D. E. Meyerson. 2002. Turing an industry inside out: A conversation with Robert Redford. Harvard Business Review (May): 57-61.

Fryer, B., B. Jensen, B. LePatner, J. Kimmel, K. Conway and S. Davis. 2002. The moonlighter. Harvard Business Review (November): 33-41. (Case study).

Fryer, B., J. Kirby, H. Weyers, S. Solovay, M. V. Roehling and A. Wilensky. 2005. Fat chance. Harvard Business Review (May): 33-44. (Case study).

Fryer, B., L. J. Stybel, M. Peabody, J. Dormann and R. I. Sutton. 2009. The layoff. Harvard Business Review (March): 33-40. (Case study).

Frye, D. J. 1971. Combined costing method: Absorption and direct. Management Accounting (January): 18-20.

Frye, M. A. 1947. Women's accounting societies. The Accounting Review (July): 304-306. (JSTOR link).

Frye, T. D. 1932. Accounting and office procedure of the Pennsylvania Department of Highways. N.A.C.A. Bulletin (June 15): 1397-1406.

Fryer, J. S. 1974. Organizational structure of dual-constraint job shops. Decision Sciences 5(1): 45-57.

Fryxell, C. A. 1930. Should appreciation be brought into the accounts? The Accounting Review (June): 157-158. (JSTOR link).

Fryxell, C. A. 1935. A dilemma in teaching elementary accounting. The Accounting Review (March): 6-7. (JSTOR link).

Fryxell, G. E. and M. E. Gordon. 1989. Workplace justice and job satisfaction as predictors of satisfaction with union and management. The Academy of Management Journal 32(4): 851-866. (JSTOR link).

Fu, H., H. Tan and J. Zhang. 2011. Effect of auditor negotiation experience and client negotiating style on auditors' judgments in an auditor-client negotiation context. Auditing: A Journal of Practice & Theory 30(3): 225-237.

Fu, P. 1971. Governmental accounting in China during the Chou Dynasty (1122 B.C.-256 B.C.). Journal of Accounting Research (Spring): 40-51. (JSTOR link).

Fu, R., A. Kraft and H. Zhang. 2012. Financial reporting frequency, information asymmetry, and the cost of equity. Journal of Accounting and Economics (October-December): 132-149.

Fucini, J. J. and S. Fucini. 1990. Working for the Japanese: Inside Mazda's.... The Free Press.

Fuda, P. and R. Badham. 2011. Fire, snowball, mask, movie: How leaders spark and sustain change. Harvard Business Review (November): 145-148.

Fuerman, R. D. 2006. Comparing the auditor quality of Arthur Andersen to that of the big 4. Accounting and the Public Interest (6): 135-161.

Fuerman, R. D. 2009. Bernard Madoff and the solo auditor red flag. Journal of Forensic & Investigative Accounting 1(1): 1-38.

Fuerman, R. D. 2016. Securities class actions compared to derivative lawsuits: Evidence from the stock option backdating litigation on their relative disciplining of fraudster executives. Journal of Forensic & Investigative Accounting 8(2): 198-217.

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285. (JSTOR link).

Fuglister, J. 1997. A comparative ratio analysis between Chinese and U.S. Firms. Advances in International Accounting 10(1): 185-206.

Fuglister, J. and R. Bloom. 1991. Accounting records of Quakers of West Falmouth, Massachusetts (1796-1860): An analysis. The Accounting Historians Journal 18(2): 133-154. (JSTOR link).

Fuglister, J. and R. Bloom. 2008. Analysis of SFAS 157, fair value measurements. The CPA Journal (January): 36-39.

Fuglister, J. and R. J. Murdock. 1988. Use of the computer in preparation of multiple choice examinations: A multiple form generating program. Issues in Accounting Education (Spring): 174-180.

Fuglister, J., D. Meeting and E. Rozen. 1989. Instructional case: The qualitative characteristics of accounting information and SFAS No. 96. Issues in Accounting Education (Fall): 425-437.

Fuhrman, A. 2002. Your e-banking future. Strategic Finance (April): 24-29.

Fujimura, D. 2007. Lyman Mills and its encounter with public accountants' inventory costing circa 1920. The Accounting Historians Journal 34(2): 169-200. (JSTOR link).

Fukuda, Y. 1964. Optimal policies for the inventory problem with negotiable leadtime. Management Science (July): 690-708. (JSTOR link).

Fukui, Y. 2008. Value relevance study-relevant for what?- and beyond: Changing equity premium and empirical research. Accounting Horizons (December): 439-440.

Fukukawa, H., T. J. Mock and A. Wright. 2011. Client risk factors and audit resource allocation decisions. Abacus 47(1): 85-108.

Fulbier, R. U., J. Hitz and T. Sellhorn. 2009. Relevance of academic research and researchers' role in the IASB's financial reporting standard setting. Abacus 45(4): 455-492.

Fulk, J. 1993. Social construction of communication technology. The Academy of Management Journal 36(5): 921-950. (JSTOR link).

Fulkerson, C. L., M. A. Gonsoulin and D. B. Walz. 2002. Database security. Strategic Finance (December): 48-53.

Fulkerson, C. L., A. H. Lau and H. Pourjalali. 1994. Applying activity-based costing to the Canadian Valley Ranch: A Case Study. Advances In Management Accounting (3): 119-138.

Fulkerson, D. R. 1959. Increasing the capacity of a network: The parametric budget problem. Management Science (July): 472-483. (JSTOR link).

Fulkerson, D. R. 1961. A network flow computation for project cost curves. Management Science (January): 167-178. (JSTOR link).

Fuller, C. P. 1928. The copper cartel. Harvard Business Review (April): 322-328.

Fuller, J. 2002. A letter to the chief executive. Harvard Business Review (October): 94-99.

Fuller, J. A. 1975. A linear programming approach to aggregate scheduling. The Academy of Management Journal 18(1): 129-136. (JSTOR link).

Fuller, L., J. Hargadon, R. Lawson and C. Smith. 2011. The CMA exam: How well does it align with typical undergraduate and graduate business programs? Management Accounting Quarterly (Fall): 1-30.

Fuller, L. R. and J. M. Hargadon. 2008. MBA, CMA, and CPA: National partners in the 150-hour requirement. Management Accounting Quarterly (Winter): 39-49.

Fuller, L. R. and J. M. Hargadon. 2010. Go for gold! Take the new CMA and CPA exams while earning your MBA. Management Accounting Quarterly (Spring): 30-40.

Fuller, L. R. and S. E. Kaplan. 2004. A note about the effect of auditor cognitive style on task performance. Behavioral Research in Accounting (16): 131- 143.

Fuller, L. R., J. M. Hargadon and R. A. Lawson. 2016. Aligning academic courses with the 2015 CMA exam. Management Accounting Quarterly (Winter): 1-20.

Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.

Fuller, R. J. and H. S. Kerr. 1981. Estimating the divisional cost of capital: An analysis of the pure-play technique. The Journal of Finance (December): 997-1009.

Fuller, R. L. and F. K. Kleen, Jr. 1959. Why and how we develop product income statements. N.A.A. Bulletin (November): 5-12.

Fuller, R. L. and H. H. Seiffert. 1961. Cash balance control for short-term forecasting. N.A.A. Bulletin (August): 75-80.

Fullerton, G. G. 1952. Accounting for variation in gross profit. The Accounting Review (April): 244-246. (JSTOR link).

Fullerton, R., S. F. Gunnell and R. C. Murray. 2013. Autoliv, Inc.: Using lean practices to improve the A/P reconciliation process. IMA Educational Case Journal 6(3): 1-5.

Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).

Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).

Fullerton, R. R. and C. S. McWatters. 2004. An empirical examination of cost accounting practices used in advanced manufacturing environments. Advances in Management Accounting (12): 85-113.

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2013. Management accounting and control practices in a lean manufacturing environment Accounting, Organizations and Society 38(1): 50-71.

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. Journal of Operations Management (32): 414-428.

Fullington, E. M. 1916. The budget system in Ohio. Journal of Accountancy (February): 114-124.

Fulmer, B. P. and G. J. Gerard. 2014. Selecting an enterprise resource planning system: An active learning simulation. Journal of Emerging Technologies in Accounting (11): 71-82.

Fulmer, J., J. Sompayrac and R. A. Turpin. 2011. Recruiting the disabled: Hidden assets. The CPA Journal (April): 58-61.

Fulmer, W. E. and B. R. Cargile. 1987. Ethical perceptions of accounting students: Does exposure to a code of professional ethics help? Issues in Accounting Education (Fall): 207-219.

Funari, M. R. 1953. What's your labor cost barometer reading today? N.A.C.A. Bulletin (September): 3-15.

Funari, M. R. 1963. What is your daily profit and loss control barometer reading today? N.A.A. Bulletin (July): 37-46. (Daily reporting).

Funari, M. R. 1968. Salesmen's incentives - For profit's sake. Management Accounting (March): 59-62.

Funaro, J. 1959. New variations on an old theme. N.A.A. Bulletin (January): 56.

Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.

Fung, S. Y. K., F. A. Gul and S. Radhakrishnan. 2015. Corporate political connections and the 2008 Malaysian election. Accounting, Organizations and Society (43): 67-86.

Fung, S. Y. K., K. K. Raman and X. Zhu. 2017. Does the PCAOB international inspection program improve audit quality for non-US-listed foreign clients? Journal of Accounting and Economics (August): 15-36.

Fung, S. Y. K., L. Su and X. Zhu. 2010. Price divergence from fundamental value and the value relevance of accounting information. Contemporary Accounting Research 27(3): 829-854.

Funk, K. 2003. Sustainability and performance. MIT Sloan Management Review (Winter): 65-70.

Funk, R. W. 1950. Illustrations to aid in explaining the two methods of pricing inventory activity. The Accounting Review (October): 441-442. (JSTOR link).

Funk, R. W. 1950. Recent developments in accounting theory and practice. The Accounting Review (July): 292-301. (JSTOR link).

Funnell, W. 1994. Independence and the state auditor in Britain: A constitutional keystone or a case of reified imagery? Abacus 30(2): 175-195.

Funnell, W. 1996. Why 1886? Historical notes on the passage of the Exchequer and Audit Departments Act. Abacus 32(1): 102-110.

Funnell, W. 2001. Accounting for justice: Entitlement, want and the Irish famine of 1845-7. The Accounting Historians Journal 28(2): 187-206. (JSTOR link).

Funnell, W. 2004. Accounting and the pursuit of utopia: The possibility of perfection in Paraguay. The Accounting Historians Journal 31(1): 57-91. (JSTOR link).

Funnell, W. 2001. Distortions of history, accounting and the paradox of Werner Sombart. Abacus 37(1): 55-78.

Fuqua, W. 1922. "Commission problems simplified". Journal of Accountancy (June): 473-474.

Furlong, W. L. 1966. Minimizing foreign exchange losses. The Accounting Review (April): 244-252. (JSTOR link).

Furlong, W. L. 1967. Risk income and alternative income concepts. Management Accounting (April): 25-29.

Furlong, W. L. 1968. How to eliminate the "plugging" of net worth for translated foreign currency financial statements. Management Accounting (April): 39-45.

Furlong, W. L. and L. H. Robertson. 1968. Matching management decisions and results. Management Accounting (August): 3-10.

Furr, N. and D. Snow. 2015. The Prius approach. Harvard Business Review (November): 102-109. (Seven types of hybrids in three categories. Blocking, Bottleneck, End-state, Bridging, Niche, Exploratory, and Optimizing).

Furr, N. and J. H. Dyer. 2014. Leading your team into the unknown. Harvard Business Review (December): 80-88.

Furr, N., K. O'Keffe and J. H. Dyer. 2016. Managing multiparty innovation: How big companies are joining forces to seize opportunities at their intersections. Harvard Business Review (November): 78-83.

Furtwengler, D. 2009. Pricing for Profit: How to Command Higher Prices for Your Products and Services. AMACOM.

Furusten, S. 1992. Management Books - Guardians of the Myth of Leadership. Uppsala University, Uppsala: Department of Business Studies.

Fusar-Poli, P., M. Cortesi, S. Borgwardt and P. Politi. 2008. Second Life virtual world: A heaven for autistic people? Medical Hypotheses (December): 980-981.

Fusaro, R. A. 2004. None of our business. Harvard Business Review (December): 33-44. (Case study).

Futrell, C. M. 1978. Effects of pay disclosure on satisfaction for sales managers: A longitudinal study. The Academy of Management Journal 21(1): 140-144. (JSTOR link).

Fuyuume, J. 1965. Working with operating management. Management Accounting (September): 51-57.

Fuzzell, D. A. 2017. The path taken. Strategic Finance (February): 64.


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