MANAGEMENT AND ACCOUNTING WEB

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MANAGEMENT & ACCOUNTING
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Article summaries

Book summaries

Textbooks

H:

Haas, E. A. 1987. Breakthrough manufacturing. Harvard Business Review (March-April): 75-81.

Haberstroh, C. J. 1960. Control as an organizational process. Management Science (January): 165-171. (JSTOR link).

Hackenbrack, K. 1992. Implications of seemingly irrelevant evidence in audit judgment. Journal of Accounting Research (Spring): 126-136. (JSTOR link).

Hackenbrack, K. 1997. Discussion of determinants of the justifiability of performance in ill- structured audit tasks. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 125-130. (JSTOR link).

Hackenbrack, K. and M. W. Nelson. 1996. Auditors' incentives and their application of financial accounting standards. The Accounting Review (January): 43-59. (JSTOR link).

Hackenbrack, K., K. L. Jensen and J. L. Payne. 2000. The effect of a bidding restriction on the audit services market. Journal of Accounting Research (Autumn): 355-374. (JSTOR link).

Hackett, A. F. 1957. Telling Mr. Brown what he wants to know. N.A.C.A. Bulletin (March): 881-885.

Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127. (JSTOR link).

Hackett, R. P. 1933. A second course in accountancy. The Accounting Review (June): 160. (JSTOR link).

Hackett, R. P. 1935. Consistency in prepaid expenses. The Accounting Review (June): 206-209. (JSTOR link).

Hackett, R. P. 1937. Property accounts for municipalities. The Accounting Review (March): 64-68. (JSTOR link).

Hackett, R. P. 1938. Governmental accounting in the education of the public accountant. The Accounting Review (December): 390-392. (JSTOR link).

Hackett, R. P. 1944. Encumbrance accounting for industry. The Accounting Review (July): 294-298. (JSTOR link).

Hackman, J. R. 2002. Leading Teams: Setting the Stage for Great Performances. Harvard Business School Press.

Haddleton, G. 1998. 10 rules for selecting budget management software. Management Accounting (January): 24, 26-27.

Hadeed, F. 1952. Property and sales records for nonfederal taxes. N.A.C.A. Bulletin (March): 813-817.

Hadjicharalambous, C. and M. Preis. 2004. Antecedents of opportunism in channels of distribution: The mediating roles of conflict, satisfaction, and performance. Journal of Business Industry and Economics (4): 33-47.

Hadley, G. and T. M. Whitin. 1962. Analysis of Inventory Systems. Englewood Cliffs, N.J.: Prentice Hall.

Hadley, G. D. and T. E. Balke. 1979. A comparison of academic and practitioner views of content levels in the undergraduate accounting curriculum. The Accounting Review (April): 383-389. (JSTOR link).

Hadley, S. 2004. Making the supply chain management business case. Strategic Finance (April): 28-34.

Hadley, S. W. 2004. A modern view of inventory. Strategic Finance (July): 30-35.

Hadley, S. W. 2004. Safety inventory analysis: Why and how? Strategic Finance (September): 26-33.

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

Haenisch, F. A. 1921. Some cost problems in the Hawaiian sugar industry. National Association of Cost Accountants Official Publications (November): 3-16.

Hafner, G. F. 1964. Auditing E.D.P. The Accounting Review (October): 979-982. (JSTOR link).

Hafter, R. A. and R. C. Sparks. 1986. Can you evaluate your R&D spending? Management Accounting (January): 53-55.

Hagaman, T. C. 1990. At risk! Management Accounting (January): 41-43. (Related to bank failure).

Hage, J. and M. Aiken. 1969. Routine technology, social structure and organizational goals. Administrative Science Quarterly (September): 366-376.

Hagel, J. III. 2002. Out of the Box: Strategies for Achieving Profits Today and Growth Tomorrow through Web Services. Harvard Business School Press.

Hagen, E. 1949. National accounting systems and the European recovery program. The Accounting Review (July):  248-254. (JSTOR link).

Hagen, H. O. 1959. How we achieved ready control of fixed asset detail. N.A.A. Bulletin (July): 72-78.

Hager, H. C. 1976. Cash management and the cash cycle. Management Accounting (March): 19-21.

Hagerman, R. L. 1975. A test of government regulation of accounting principles. The Accounting Review (October): 699-709. (JSTOR link).

Hagerman, R. L. 1978. The Metcalf report: Selling some assumptions. Management Accounting (January): 13-16.

Hagerman, R. L. and C. H. Hagerman. 1989. Research promotion standards at selected accounting programs. Issues In Accounting Education (Fall): 265-279.

Hagerman, R. L. and M. E. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics (August): 141-161.

Hagerman, R. L., M. E. Zmijewski and P. Shah. 1984. The association between the magnitude of quarterly earnings forecast errors and risk-adjusted stock returns. Journal of Accounting Research (Autumn): 526-540. (JSTOR link).

Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.

Hagg, I. and G. Hedlund. 1979. "Case studies" in accounting research. Accounting, Organizations and Society 4(1-2): 135-143.

Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.

Haglund, B. E. 1966. Inventory: Lower of cost or market. The Accounting Review (October): 772. (JSTOR link).

Hahn, C. K. and W. C. Waterhouse. 1972. Confucian theories of man and organization. The Academy of Management Journal 15(3): 355-363. (JSTOR link).

Haidinger, T. P. 1968. The case for continuous discounting. Management Accounting (February): 57-61.

Haidinger, T. P. 1970. Negotiate for profits. Management Accounting (December): 23-24, 52. (Related to transfer pricing).

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hain, H. P. 1966. Accounting control in the Zenon Papyri. The Accounting Review (October): 699-703. (JSTOR link). (A collection of more than one thousand accounting related documents covering a thirty year period during the third century B.C.)

Hain, H. P. 1967. Casting the account. Journal of Accounting Research (Autumn): 154-163. (JSTOR link).

Haka, S. F. 1987. Capital budgeting techniques and firm specific contingencies: A correlational analysis. Accounting, Organizations and Society 12(1): 31-48.

Haka, S. F., B. A. Lamberton and H. M. Sollenberger. 1994. International subsidiary performance evaluation: The case of the Ameripill Company. Issues In Accounting Education (Spring): 168-190.

Haka, S. F., J. L. Luft and B. Ballou. 2000 Second-order uncertainty in accounting information and bilateral bargaining costs. Journal of Management Accounting Research (12): 115-139.

Haka, S. F., L. A. Gordon and G. E. Pinches. 1985. Sophisticated capital budgeting selection techniques and firm performance. The Accounting Review (October): 651-669. (JSTOR link).

Haka, S., L. Friedman and V. Jones. 1986. Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review (July): 455-474. (JSTOR link).

Hakala, G. 1985. Measuring Costs with machine hours. Management Accounting (October): 57-61.

Hakansson, H. and J. Lind. 2004. Accounting and network coordination. Accounting, Organizations and Society 29(1): 51-72.

Hakansson, N. H. 1969. An induced theory of accounting under risk. The Accounting Review (July): 495-514. (JSTOR link).

Hakansson, N. H. 1969. Discussion of an empirical study of accounting methods and stock prices. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 82-84. (JSTOR link).

Hakansson, N. H. 1969. On the relevance of price-level accounting. Journal of Accounting Research (Spring): 22-31. (JSTOR link).

Hakansson, N. H. 1977. Interim disclosure and public forecasts: An economic analysis and a framework for choice. The Accounting Review (April): 396-426. (JSTOR link).

Hakansson, N. H. 1978. Review article: Where we are in accounting: A review of "Statement on accounting theory and theory acceptance". The Accounting Review (July): 717-725. (JSTOR link).

Hakansson, N. H. 1981. On the politics of accounting disclosure and measurement: An analysis of economic incentives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 1-35. (JSTOR link).

Hakansson, N. H. 1981. [On the politics of accounting disclosure and measurement: An analysis of economic incentives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 48-49. (JSTOR link).

Hakansson, N. H. 1983. Comments on Weick and Ross. The Accounting Review (April): 381-384. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Hakansson, N. H., J. G. Kunkel and J. A. Ohlson. 1984. A comment of Verrecchia's no trading "theorem". Journal of Accounting Research (Autumn): 765-767. (JSTOR link).

Halabi, A. K., J. E. Tuovinen and A. A. Farley. 2005. Empirical evidence on the relative efficiency of worked examples versus problem-solving exercises in accounting principles instruction. Issues In Accounting Education (February): 21-32.

Halbert, T. and E. Ingulli. 2002. CyberEthics. South-Western Educational Publishing.

Haldma, T. and K. Laats. 2002. Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research (December): 379-400.

Hale, C. E. 1961. Effective reporting of research and development costs. N.A.A. Bulletin (June): 63-68.

Hale, J. A. G. 1995. From Concepts to Capabilities: Understanding and Exploiting Change As a Competitive Advantage. John Wiley & Sons.

Hale, J. A. and L. J. Ryan. 1979. Decision science and the management accountant. Management Accounting (January): 42-45.

Haley, A. S. 1996. DARWin: The evolution of data collection. Management Accounting (May): 45-47.

Half, R. 1973. Gamesmanship in salary management. Management Accounting (March): 56-57.

Half, R. 1976. A better job ... Yours for the asking. Management Accounting (December): 54-57, 64.

Half, R. 1980. Do management accountants have an image problem? Management Accounting (August): 10-13.

Half, R. 1985. Burnout or cop-out? Management Accounting (January): 29-33.

Halff, J. F. 1960. Applying the scientific method to the study of management. The Journal of the Academy of Management 3(3): 193-196. (JSTOR link).

Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.

Hall, A. and R. W. Hall. 1983. Zero Inventories. Homewood, IL: Dow Jones - Irwin Press.

Hall, B. J. and K. J. Murphy. 2002. Stock options for undiversified executives. Journal of Accounting and Economics (February): 3-42.

Hall, D. and J. Jackson. 1992. Speeding up new product development. Management Accounting (October): 32-36. (Extending JIT techniques to the entire value chain).

Hall, D. and T. Peters. 2001. Jump Start Your Business Brain: Win More, Lose Less, and Make More Money. F & W Publications.

Hall, E. J. and R. J. Kolkmann. 1976. A vote for the probabilistic pro forma income statement. Management Accounting (January): 45-48.

Hall, G., J. Rosenthal and J. Wade. 1993. How to make reengineering really work. Harvard Business Review (November-December): 119-133.

Hall, H. B. 1925. Industrial appraisals and insurance. National Association of Cost Accountants Official Publications (April 15): 3-17 .

Hall, J. 1972. Representation without taxation. Management Accounting (March): 36-38, 41. (Tax advantages for ship owners).

Hall, J. and M. M. Greenstein. 1996. Safeguarding microcomputers and lans. Management Accounting (May): 27-28, 30-31, 34-36.

Hall, J. A. 2000. Information Systems Auditing and Assurance.  South-Western Publishing.

Hall, J. R. 1932. The economic security of wage workers. N.A.C.A. Bulletin (August 15): 1597-1616.

Hall, L. and J. Lambert. 1996. Cummins Engine changes its depreciation. Management Accounting (July): 30, 32-34, 36. (Using production oriented depreciation methods).

Hall, L. H. 1957. Experience with experience curves for aircraft design changes. N.A.A. Bulletin (December): 59-66.

Hall, M. 2008. The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Accounting, Organizations and Society 33(2-3): 141-163.

Hall, M., D. Smith and K. Langfield-Smith. 2005. Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research. Behavioral Research in Accounting (17): 89-110.

Hall, O. L. 1963. Testing profit objectives in the light of costs and market prices. N.A.A. Bulletin (January): 49-52.

Hall, O. L. 1971. Mark-up based on assets employed. Management Accounting (February): 48-49, 52.

Hall, R. 1983. Zero Inventories (Irwin/Apics Series in Production Management). McGraw-Hill.

Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).

Hall, R. B. 1979. How we estimate replacement costs. Management Accounting (January): 30-36.

Hall, R. W., H. T. Johnson and P. B. B. Turney. 1990. Measuring Up: Charting Pathways to Excellence. Homewood, IL: Business One Irwin.

Hall, R. W. 1993. Numerical Nonsense. Journal of Cost Management (Winter): 3-4.

Hall, R. W. 1996. The not-so-simple broadening of performance measurement. Journal of Cost Management (Spring): 3-4.

Hall, S. C. and W. W. Stammerjohan. 1997. Damage awards and earnings management in the oil industry. The Accounting Review (January): 47-65. (JSTOR link).

Hall, S. P. 1945. Accounting goes overseas. N.A.C.A. Bulletin (April 15): 771-778.

Hall, S. P. 1948. Eyes on the next decade - A forward planning procedure. N.A.C.A. Bulletin (December 1): 375-380.

Hall, S. P. 1950. Seven aids to better control reports - A case study. N.A.C.A. Bulletin (March): 877-886.

Hall, T. P. and L. H. Robertson. 1964. Evaluating value analysis. N.A.A. Bulletin (February): 32.

Hall, T. W. 1974. Inventory carrying costs: A case study. Management Accounting (January):  37-39.

Hall, T. W. 1975. Post-completion audit procedure. Management Accounting (September): 33-37.

Hall, T. W. 1982. An empirical test of the effect of asset aggregation on valuation accuracy. Journal of Accounting Research (Spring): 139-151. (JSTOR link).

Hall, T. W. and K. A. Shriver. 1990. Econometric properties of asset valuation rules under price movement and measurement errors: An empirical test. The Accounting Review (July): 537-556. (JSTOR link).

Hall, T. W., J. E. Hunton and B. J. Pierce. 2000. The use of and selection biases associated with nonstatistical sampling in auditing. Behavioral Research In Accounting (12): 231-256.

Hall, T. W., J. E. Hunton and B. J. Pierce. 2002. Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (June): 125-136.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Halligan, C. W. 1937. Accounting for the manufacture of mechanical rubber products. N.A.C.A. Bulletin (October 15): 197-216.

Halliwell, P. D. 1969. Basic principles of pension funding and APB opinion no. 8. Management Accounting (July): 15-19. 

Halloran, R. J. 1949. Public warehousing of product under manufacturing department control. N.A.C.A. Bulletin (January 1): 551-556.

Halloran, R. J. 1951. Key records for renegotiable sales. N.A.C.A. Bulletin (January): 550-556.

Halloran, R. J. 1952. Weekly expense control can be practical. N.A.C.A. Bulletin (February): 705-715.

Halloran, R. J. 1953. How to build and income forecast. N.A.C.A. Bulletin (March): 886-893.

Halper, S. and J. Clarke. 2005. America Alone: The Neo-Conservatives and the Global Order. Cambridge University Press.

Halperin, R. 1978. Misleading tax figures - A problem for accountants: A comment. The Accounting Review (April): 517-519. (JSTOR link).

Halperin, R. 1979. The effects of LIFO inventory costing on resource allocation: A public policy perspective. The Accounting Review (January): 58-71. (JSTOR link).

Halperin, R. 1981. The effects of LIFO inventory costing on resource allocation: A reply. The Accounting Review (October): 977-979. (JSTOR link).

Halperin, R. and B. Srinidhi. 1987. The effects of the U. S. income tax regulations' transfer pricing rules on allocative efficiency. The Accounting Review (October): 686-706. (JSTOR link).

Halperin, R. and B. Srinidhi. 1996. U.S. income tax transfer pricing rules for intangibles as approximations of arm's length pricing. The Accounting Review (January): 61-80. (JSTOR link).

Halperin, R. and J. Tzur. 1985. Monetary compensation and nontaxable employee benefits: An analytical perspective. The Accounting Review (October): 670-680. (JSTOR link).

Halperin, R. M. 1980. Discussion of accounting methods and management decisions: The case of inventory costing and inventory policy. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 286-291. (JSTOR link).

Halperin, R. M. and B. Srinidhi. 1991. U. S. income tax transfer-pricing rules and resource allocation: The case of decentralized multinational firms. The Accounting Review (January): 141-157. (JSTOR link).

Halperin, R. M. and W. N. Lanen. 1987. The effects of the Thor Power Tool decision on the LIFO/FIFO choice. The Accounting Review (April): 378-384. (JSTOR link).

Halperin, R. M. and W. N. Lanen. 1990. A reply to "A comment on 'The effects of the Thor Power Tool decision on the LIFO/FIFO choice' ". The Accounting Review (October): 965-967. (JSTOR link).

Halsey, R. F. 2001. Using the residual-income stock price valuation model to teach and learn ratio analysis. Issues In Accounting Education (May): 257-272.

Halt, D. R. 1986. Aesop revisited: A management fable of the '80s. Management Accounting (September): 48-50.

Halterman, J. F. 1944. Accountants in OPA. The Accounting Review (July): 279-283. (JSTOR link).

Halvey, J. and B. Melby. 1996. Information Technology Outsourcing Transactions: Process, Strategies and Contracts. John Wiley & Sons.

Halvey, J. and B. Melby. 1999. Business Process Outsourcing: Process, Strategies and Contracts. John Wiley & Sons.

Ham, J., D. Losell and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406. (JSTOR link).

Hambrick, D. C. 2005. Just how bad are our theories? Academy of Management Learning & Education (March): 104-107. (Related to Ghoshal's criticism of management theory).

Hamel, G. 2000. Leading the Revolution. Harvard Business School Press.

Hamel, G. and C. K. Prahalad. 1996. Competing for the Future. Harvard Business School Press.

Hamelman, P. W. 1970. Missions, matrices and university management. The Academy of Management Journal 13(1): 35-47. (JSTOR link).

Hamelman, P. W. 1971. Missions, matrices, and university management: Reply. The Academy of Management Journal 14(1): 151-153. (JSTOR link).

Hamill, E. N. 1967. Utilizing PEM in a capital program. Management Accounting (November): 21-24.

Hamilton, B. 2003. How to be a top strategic advisor. Strategic Finance (June): 41-43.

Hamilton, B. P. 1948. A case against flexible budgeting. N.A.C.A. Bulletin (May 15): 1135-1140.

Hamilton, B. P. Jr. 1958. Divisional profit controls - experience of an oil company. N.A.A. Bulletin (October): 31-41.

Hamilton, B. P. Jr. 1959. Helps for your cost reduction program. N.A.A. Bulletin (January): 5-10.

Hamilton, B. P. Jr. 1968. Which information for stockholders? Management Accounting (December): 13-15.

Hamilton, J. 1991. Calculating pension obligations. Management Accounting (November): 26-29.

Hamilton, J. W. 1990. Summary annual report. Management Accounting (January): 38-40.

Hamilton, R. E. 1974. The effect of aggregation on decision-making success: A laboratory study: A comment. Journal of Accounting Research (Autumn): 355-361. (JSTOR link).

Hamilton, R. E. 1976. Casualty insurance recoveries with coinsurance clauses: A general approach. The Accounting Review (January): 148-150. (JSTOR link).

Hamilton, R. E. 1980. Discussion of optimal contracts with costly conditional auditing. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 134-139. (JSTOR link).

Hamilton, R. E. and W. F. Wright. 1982. Internal control judgments and effects of experience: Replications and extensions. Journal of Accounting Research (Part II, Autumn): 756-765. (JSTOR link).

Hamilton, W. D. 1951. A contractor's equipment records. N.A.C.A. Bulletin (May): 1071-1078.

Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. The Accounting Review (October): 578-593. (JSTOR link).

Hamlen, S. S., W. A. Hamlen, Jr. and J. T. Tschirhart. 1977. The use of core theory in evaluating joint cost allocation schemes. The Accounting Review (July): 616-627. (JSTOR link).

Hamlen, S. S., W. A. Hamlen, Jr. and J. Tschirhart. 1980. The use of the generalized Shapley allocation in joint cost allocation. The Accounting Review (April): 269-287. (JSTOR link).

Hammer, A. 1962. How are you fixed for fixed asset records? N.A.A. Bulletin (July): 20.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Hammer, E. and T. A. Gavin. 1983. How effective is your supervisor? Management Accounting (November): 47-51.

Hammer, M. 1971. The application of behavioral conditioning procedures to the problems of quality control: Comment. The Academy of Management Journal 14(4): 529-532. (JSTOR link).

Hammer, M. 1990. Reengineering work: Don't automate, obliterate. Harvard Business Review (July-August): 104-112.

Hammer, M. 2001. The Agenda: What Every Business Must Do to Dominate the Decade. Crown Pub.

Hammer, M. 2001. The superefficient company. Harvard Business Review (September): 82-91. (Summary).

Hammer, M. 2004. Deep change: How operational innovation can transform your company. Harvard Business Review (April): 84-93.

Hammer, M. 2007. The process audit. Harvard Business Review (April): 111-123. (Note).

Hammer, M. and J. Champy. 1993. Reengineering the Corporation. Harper Business.

Hammersley, J. S., L. A. Myers and C. Shakespeare. 2008. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. Review of Accounting Studies 13(1): 141-165.

Hammond, J. S., R. L. Keeney and H. Raiffa. 1998. The hidden traps in decision making. Harvard Business Review (September-October): 47-48, 50, 52, 54, 56-58.

Hammond, J. S., R. L. Keeney and H. Raiffa. 2006. The hidden traps in decision making. Harvard Business Review (January): 118, 120-126. Reprint of their 1998 article.

Hammond, S. A. and C. Royal. Editors. 2001. Lessons From the Field: Applying Appreciative Inquiry (Revised Edition). Thin Book Publishing Company.

Hammond, T. and A. Preston. 1992. Culture, gender and corporate control: Japan as "other". Accounting, Organizations and Society 17(8): 795-808.

Hammond, T. and D. W. Streeter. 1994. Overcoming barriers: Early African-American certified public accountants. Accounting, Organizations and Society 19(3): 271-288.

Hammond, T. D. 1995. Some considerations in attracting and retaining African-American doctoral candidates in accounting. Issues In Accounting Education (Spring): 143-158.

Hammond, T. D. 1997. From complete exclusion to minimal inclusion: African Americans and the public accounting industry, 1965-1988. Accounting, Organizations and Society 22(1): 29-53.

Hammond, W. R. 1957. Electronic data processing and the accounting faculty. The Accounting Review (October): 576-579. (JSTOR link).

Hammons, R. L. 1957. Accounting for a wholesale grocery. N.A.A. Bulletin (August): 1565-1573.

Hampel, R. E. 1977. Pricing policies and profitability. Management Accounting (July): 53-56.

Hampton, R. III. 1980. A world of differences in accounting and reporting. Management Accounting (September): 14-18.

Hamre, J. C. 1972. A university accountant trainee program. The Accounting Review (July): 602-603. (JSTOR link).

Han, B. H., R. Jennings and J. Noel. 1992. Communication of nonearnings information at the financial statements release date. Journal of Accounting and Economics (March): 63-86.

Han, J. C. Y. and J. J. Wild. 1990. Unexpected earnings and intraindustry information transfers: Further evidence. Journal of Accounting Research (Spring): 211-219. (JSTOR link).

Han, J. C. Y. and J. J. Wild. 1991. Stock price behavior associated with managers' earnings and revenue forecasts. Journal of Accounting Research (Spring): 79-95. (JSTOR link).

Han, J. C. Y. and S. Wang. 1998. Political costs and earnings management of oil companies during the 1990 Persian gulf crisis. The Accounting Review (January): 103-117. (JSTOR link).

Han, J. C. Y., J. J. Wild and K. Ramesh. 1989. Managers' earnings forecasts and intra-industry information transfers. Journal of Accounting and Economics (February): 3-33.

Hancock, S. 1978. An approach to hospital data processing development. Management Accounting (March): 51-55.

Hand, H. H. and J. W. Slocum, Jr. 1970. Human relations training for middle management: A field experiment. The Academy of Management Journal 13(4): 403-410. (JSTOR link).

Hand, H. H. and J. W. Slocum. Jr. 1971. Human relations training for middle management: Reply. The Academy of Management Journal 14(2): 273-274. (JSTOR link).

Hand, H. H., M. D. Richards and J. W. Slocum Jr. 1973. Organizational climate and the effectiveness of a human relations training program. The Academy of Management Journal 16(2): 185-195. (JSTOR link).

Hand, J. R. M. 1989. 1988 Competitive manuscript award: Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review (October): 587-623. (JSTOR link).

Hand, J. R. M. 1990. A test of the extended functional fixation hypothesis. The Accounting Review (October): 740-763. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Hand, J. R. M. 1991. Extended functional fixation and security returns around earnings announcements: A reply to Ball and Kothari. The Accounting Review (October): 739-746. (JSTOR link).

Hand, J. R. M. 1993. Resolving LIFO uncertainty: A theoretical and empirical reexamination of 1974-75 LIFO adoptions and nonadoptions. Journal of Accounting Research (Spring): 21-49. (JSTOR link).

Hand, J. R. M. 1995. 1974 LIFO excess stock return and analyst forecast error anomalies revisited. Journal of Accounting Research (Spring): 175-191. (JSTOR link).

Hand, J. R. M. 2002. Discussion of “Earnings surprises, growth expectations, and stock returns, or, don't let an earnings torpedo sink your portfolio”. Review of Accounting Studies 7(2-3): 313-318.

Hand, J. R. M. and T. R. Skantz. 1997. The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51. Journal of Accounting and Economics (15 December): 175-203.

Hand, J. R. M., P. J. Hughes and S. E. Sefcik. 1990. Insubstance defeasances: Security price reactions and motivations. Journal of Accounting and Economics (May): 47-89.

Handy, C. 2002. What's a business for? Harvard Business Review (December): 49-55. (Summary).

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Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).

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Hansen, E. S. 1977. Municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 156-201. (JSTOR link).

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Hansen, S. C. 2004. The Closed Loop: Implementing Activity-Based Planning and Budgeting. CAM-I.

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Hanson, W. E. 1976. Peer review, illegal payments, and lawyer's letters. Management Accounting (October): 15-18.

Hanson, W. E. 1977. Big brother and the big eight. Management Accounting (April): 15-19.

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Harding, A. O. 1947. A simple incentive method that pays. N.A.C.A. Bulletin (August 1): 1484-1486.

Harding, A. O. "What! No clock cards?" N.A.C.A. Bulletin (July): 1389-1394.

Harding, G. G. 1973. Mechanized maintenance scheduling. Management Accounting (March): 36-38, 42.

Harding, G. N. 1996. Leninism. Duke University Press.

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Harding, N. and J. Mckinnon. 1997. User involvement in the standard-setting process: A research note on the congruence of accountant and user perceptions of decision usefulness. Accounting, Organizations and Society 22(1): 55-67.

Harding, S., L. Hanouille, J. C. Rue and A. G. Volkan. 1985. Why LBOs are popular. Management Accounting (December): 51-56. (Leveraged buyouts).

Hardy, J. W. 1983. How ERTA and TEFRA affect capital budgeting decisions. Management Accounting (May): 20-23.

Hardy, J. W. 1984. Financing with R&D partnerships reduces risk. Management Accounting (January): 56-59.

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Hardy, J. W., B. B. Orton and J. W. Moffit. 1986. Bonus systems do motivate. Management Accounting (November): 58-61.

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Hardy, R. W. 1952. A planned physical inventory. N.A.C.A. Bulletin (October): 276-285.

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Hargraves, R. F. 1985. Controlling expenses in a large, changing company. Corporate Accounting (Fall): 59-65.

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Haried, A. A. 1973. Measurement of meaning in financial reports. Journal of Accounting Research (Spring): 117-145. (JSTOR link).

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Harman, H. M. 1990. Ten steps to a successful career. Management Accounting (May): 28-29.

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Harper, D. O. 1968. Project management as a control and planning tool in the decentralized company. Management Accounting (November): 29-34.

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Harper, R. M. Jr. 1986. Internal control of microcomputers in local area networks. Journal of Information Systems (Fall): 67-80.

Harper, R. M. Jr. 1986. Linear programming in managerial accounting: A misinterpretation of shadow prices. Journal of Accounting Education 4(2): 123-130.

Harper, R. M. Jr. 1988. AHP judgment models of EDP auditor's evaluations of internal control for local area networks. Journal of Information Systems (Fall): 67-86.

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Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330. (JSTOR link).

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Harr, D. J. and J. T. Godfrey. 1992. Making government profitable. Management Accounting (February): 52-57.

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Harrell, A., C. Caldwell and E. Doty. 1985. Within-person expectancy theory predictions of accounting students' motivation to achieve academic success. The Accounting Review 60(4): 724-735.

Harrell, A. and M. J. Stahl. 1986. Additive information processing and the relationship between expectancy of success and motivational force. Academy of Management Journal (29): 424-433.

Harrell, A. and M. J. Stahl. 1984. Modeling managers' effort-level decisions for a within-persons examination of expectancy theory in a budget setting. Decision Sciences 15(1): 52-73.

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Harrell, A. and  P. Harrison. 1998. Self-interest, ethical considerations and the project continuation decisions of managers who experience an agency conflict. Advances in Management Accounting (6): 39-53.

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Harrell, A., M. Taylor and E. Chewning. 1989. An examination of management's ability to bias the professional objectivity of internal auditors. Accounting, Organizations and Society 14(3): 259-269.

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Harrell, A. M. 1977. The decision-making behavior of Air Force officers and the management control process. The Accounting Review (October): 833-841. (JSTOR link).

Harrell, A. M. and H. D. Klick. 1980. Comparing the impact of monetary and nonmonetary human asset measures on executive decision making. Accounting, Organizations and Society 5(4): 393-400.

Harrell, A. M. and M. J. Stahl. 1983. Need for achievement, need for affiliation and the academic performance and career intentions of accounting students. Journal of Accounting Education 1(2): 149-153.

Harrell, A. M. and M. J. Stahl. 1984. McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society 9(3-4): 241-252.

Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.

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Harris, D. G. and J. R. Livingstone. 2002. Federal tax legislation as an implicit contracting cost benchmark: The definition of excessive executive compensation. The Accounting Review (October): 997-1018. (JSTOR link). 

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Harris, G. L. 1920. Overhead distribution, compilation and presentation. National Association of Cost Accountants Official Publications (May): 3-18.

Harris, G. L. 1931. An application of standard costs in the field of distribution (An actual case). The Accounting Review (June): 118-124. (JSTOR link).

Harris, J. 1936. What did we learn last month? N.A.C.A. Bulletin (January).

Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.

Harris, J. G. 1961. Approach to internal control in the savings and loan business. N.A.A. Bulletin (May): 85-91.

Harris, J. K. and J. L. Krogstad. 1976. A profile and index of the CMA examination. The Accounting Review (July): 637-641. (JSTOR link).

Harris, J. K. and J. L. Krosgstad. 1977. Assessing progress of the CMA program. Management Accounting (February): 17-23.

Harris, J. K. and R. M. Hodgetts. 1972. A quasi-consulting project involving accounting and management students. The Accounting Review (April): 375-380. (JSTOR link).

Harris, J. M. 1962. How we develop product-line profit. N.A.A. Bulletin (September): 55-60.

Harris, J. N. 1936. What did we learn last month? N.A.C.A. Bulletin (January 15): 501-527. (This is an early paper advocating direct costing, rather than absorption costing, for product costing purposes).

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21. (JSTOR link).

Harris, L. C. and W. L Stephens. 1978. The learning curve: A case study. Management Accounting (February): 47-52.

Harris, M. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 149-152. (JSTOR link).

Harris, M. S. 1998. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research (Spring): 111-128. (JSTOR link).

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312. 

Harris, P. V. 1964. New developments on depreciation guidelines. N.A.A. Bulletin (June): 41-44.

Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.

Harris, P. V. 1969. A review of investment credit and recapture. Management Accounting (February): 49-52.

Harris, T. S. 1987. Discussion of signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 159-164. (JSTOR link).

Harris, T. S. and D. Kemsley. 1999. Dividend taxation in firm valuation: New evidence. Journal of Accounting Research (Autumn): 275-291. (JSTOR link).

Harris, T. S. and J. A. Ohlson. 1987. Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review (October): 651-670. (JSTOR link).

Harris, T. S. and J. A. Ohlson. 1990. Accounting disclosures and the market's valuation of oil and gas properties: Evaluation of market efficiency and functional fixation. The Accounting Review (October): 764-780. (JSTOR link). (Part of a forum on market's fixation and accounting numbers).

Harris, T. S., M. Lang and H. P. Moller. 1994. The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research (Autumn): 187-209. (JSTOR link).

Harris, T. W. 1954. Control budgeting in commercial banks. N.A.C.A. Bulletin (April): 980-989.

Harris, W. M. 1956. Data processing for decentralized management. N.A.C.A. Bulletin (July): 1323-1328.

Harris, W. T. Jr. and W. R. Chapin. 1973. Joint product costing. Management Accounting (April): 43-47.

Harrison, D. S. 2003. Business valuation made simple: It's all about cash. Strategic Finance (February): 44-48.

Harrison, D. S. and L. N. Killough. 2006. Decision outcomes under activity-based costing: Presentation and decision commitment interactions. Advances in Management Accounting (15): 169-193.

Harrison, D. S. and P. G. Lewellyn. 2004. Russian management training programs: Do corporate responsibility topics have a place?  Management Accounting Quarterly (Summer): 25-36.

Harrison, E. R. 1948. Let's look at the records. N.A.C.A. Bulletin (November 15): 287-300.

Harrison, F. 1973. Organizational correlates of perceived role performance at the university and college level. The Academy of Management Journal 16(2): 227-238. (JSTOR link).

Harrison, F. 1974. The management of scientists: Determinants of perceived role performance. The Academy of Management Journal 17(2): 234-241. (JSTOR link).

Harrison, G. 1997. Obituary: Peter Brownell. Management Accounting Research (September): 253.

Harrison, G. and J. McKinnon. 1998. Editorial: Culture and management accounting. Management Accounting Research (June): 113-118.

Harrison, G. C. 1918. Cost accounting to aid production. Industrial management (Volume 56): 391-398.

Harrison, G. C. 1921. What is wrong with cost accounting? National Association of Cost Accountants Official Publications (June): 3-10.

Harrison, G. C. 1948. The practical economist's profit and loss statement. N.A.C.A. Bulletin (December 15): 443-456.

Harrison, G. L. 1991. The F scale as a measure of authoritarianism in accounting research. Behavioral Research In Accounting (3): 13-24.

Harrison, G. L. 1992. The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes. Accounting, Organizations and Society 17(1): 1-15.

Harrison, G. L. 1993. reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.

Harrison, G. L. and J. L. McKinnon. 1986. Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society 11(3): 233-252.

Harrison, G. L. and J. L. McKinnon. 1999. Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society 24(5-6): 483-506.

Harrison, J. F. Jr. and S. M. Baggett. 1974. Processing new ideas. Management Accounting (April): 25-30.

Harrison, J. M., C. A. Holloway and J. M. Patell. 1990. Measuring delivery performance: A case study from the semiconductor industry. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 11: 309-351.

Harrison, J. P. 1968. In EDP, organization breeds success. Management Accounting (March): 33-36.

Harrison, K. E. and T. C. Pearson. 1989. Communications between auditors and lawyers for the identification and evaluation of litigation, claims, and assessments. Accounting Horizons (June): 76-84.

Harrison, L. E. 2006. The Central Liberal Truth: How Politics Can Change a Culture and Save It from Itself . Oxford University Press.

Harrison, N. T. 1948. Budgetary control of production and costs in the machine tool industry. N.A.C.A. Bulletin (April 1): 939-948.

Harrison, N. T. 1949. Ready determination of economic lot size in small and large companies. N.A.C.A. Bulletin (February 15): 729-735.

Harrison, P. and J. Shanteau. 1993. Do sunk cost effects generalize to cost accounting students? Advances in Management Accounting (2): 171-186.

Harrison, P. D. and A. Harrell. 1995. Initial responsibility, prospective information, and managers' project evaluation decisions. Advances in Management Accounting (4): 127-146.

Harrison, P. D., C. W. Chow, A. Wu and A. M. Harrell. 1999. A cross-cultural investigation of managers' project evaluation. Behavioral Research In Accounting (11): 143-160.

Harrison, P. D., S. G. West and J. H. Reneau. 1988. Initial attributions and information-seeking by superiors and subordinates in production variance investigations. The Accounting Review (April): 307-320. (JSTOR link).

Harrison, S. R. 1988. South Central Bell and the Treadway Commission report. Management Accounting (August): 21-27.

Harrison, S. R. 1993. Not just bean counters anymore. Management Accounting (March): 29-32.

Harrison, S. R. 1995. The most natural thing to do. Management Accounting (March): 22-26. (Developing an environment for ethical decisions).

Harrison, T. 1977. Different market reactions to discretionary and nondiscretionary accounting changes. Journal of Accounting Research (Spring): 84-107. (JSTOR link).

Harrison, W. 1950. Company cafeteria losses will yield to treatment. N.A.C.A. Bulletin (April): 977-978.

Harrison, W. 1950. Watchdog techniques for trucking costs. N.A.C.A. Bulletin (December): 410-416.

Harrison, W. L. 1926. A message from the American Society. The Accounting Review (March): 70-73. (JSTOR link).

Harrison, W. T. Jr. and D. P. Hollingsworth. 1991. The core deposit intangible asset. Accounting Horizons (September): 38-49.

Harrison, W. T. Jr., L. A. Tomassini and J. R. Dietrich. 1983. The use of control groups in capital market research. Journal of Accounting Research (Spring): 65-77. (JSTOR link).

Harrold, P. L. 1939. Outline of factory cost procedure in plate glass manufacturer. N.A.C.A. Bulletin (October 1): 159-182.

Harsanyi, J. C. 1955. Cardinal welfare, individualistic ethics, and interpersonal comparisons of utility. The Journal of Political Economy (August): 309-321.

Harsanyi, J. C. 1975. Can the maximin principle serve as a basis for morality? A critiques of John Rawls' theory. The American Political Science Review (June): 594-606.

Harsanyi, J. C. 1982. Morality and the theory of rational behavior. In Sen, A. and B. Williams. Editors. Utilitarianism and Beyond. Cambridge University Press.

Harsha, P. D. and M. C. Knapp. 1990. The use of within-and between-subjects experimental designs in behavioral accounting research: A methodological note. Behavioral Research In Accounting (2): 50-62.

Harshbarger, C. 2003. You're out! Strategic Finance (May): 46-49. (What to do if you lose your job).

Hart, A. L. 1956. Using probability for economy in cost control. N.A.C.A. Bulletin (October): 257-263.

Hart, D. K. and W. G. Scott. 1972. Review: The optimal image of man for systems theory. Reviewed work: Beyond Freedom and Dignity by B. F. Skinner. The Academy of Management Journal 15(4): 531-540. (JSTOR link).

Hart, E. W. 1947. Depreciation accounting. N.A.C.A. Bulletin (January 2): 540-549.

Hart, J. 2000. Matthias Waehren: Transforming finance at Roche-Nutley. Strategic Finance (September): 46-51.

Harte, G. F. and D. L. Owen. 1987. Fighting de-industrialisation: The role of local government social audits. Accounting, Organizations and Society 12(2): 123-141.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.

Hartgraves, A. L. and G. J. Benston. 2002. The evolving accounting standards for special purpose entities and consolidations. Accounting Horizons (September): 245-258.

Hartgraves, A. L. and W. C. Tuthill. 1986. How cash flow reporting should be changed. Management Accounting (April): 41-45.

Hartl, R. J. 1975. The linear total revenue curve in cost-volume-profit analysis. Management Accounting (March): 49-52.

Hartley, J. N. 1966. Problems of consistency in foreign accounting. Management Accounting (November): 55-59.

Hartley, R. V. 1968. Operations research and its implications for the accounting profession. The Accounting Review (April): 321-332. (JSTOR link).

Hartley, R. V. 1969. Linear programming: Some implications for management accounting. Management Accounting (November): 48-51.

Hartley, R. V. 1970. Some extensions of sensitivity analysis. The Accounting Review (April): 223-234. (JSTOR link).

Hartley, R. V. 1971. Decision making when joint products are involved. The Accounting Review (October): 746-755. (JSTOR link).

Hartley, R. V. 1973. A note on quadratic programming in a case of joint production: A reply. The Accounting Review (October): 771-774. (JSTOR link).

Hartley, R. V. 1987. Cost prediction and allocation: An incident process case. Issues In Accounting Education (Spring): 141-151.

Hartley, R. V. 1990. Teaching capital budgeting with variable reinvestment rates. Issues In Accounting Education (Fall): 268-280.

Hartman, B. P. 1983. The management accountant's role in deleting a product line. Management Accounting (August): 63-66. (Case study).

Hartman, B. P. and D. C. Smith. 1979. Improving credit collection response. Management Accounting (August): 18-21.

Hartman, B. P. and H. C. Zaunbrecher. 1976. Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): 927-929. (JSTOR link).

Hartman, B. P. and J. F. Cheleno. 1979. Estimating profit and cash flow for a new funeral home. Management Accounting (November): 35-38.

Hartman, B. P. and J. M. Ruhl. 1996. What corporate America wants in entry level accountants: Some methodological concerns. Journal of Accounting Education 14(1): 1-16.

Hartman, B. P. and R. A. White. 1984. Why not try a cafeteria compensation plan? Management Accounting (October): 44-47.

Hartman, B. P., D. Laxton and W. Walvoord. 1977. A look at employee stock ownership plans as financing tools. Management Accounting (March): 23-28.

Hartman, B. P., J. L. Haverty and J. M. Larkin. 1999. The strategic and operational role of a supermarket managerial accounting system: The case of food courts.  Advances in Management Accounting (7): 239-251.

Hartman, B. P., V. C. Brenner, R. A. Lydecker and J. M. Wilkinson. 1981. Mission control starts in the controller's department. Management Accounting (September): 27-31.

Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272. (JSTOR link).

Hartman, D. 1955. Difficulties with adjustment columns - A solution. The Accounting Review (April): 336-338. (JSTOR link).

Hartman, E. W. 1942. A simple hand-posted voucher register system. N.A.C.A. Bulletin (January 1): 589-598.

Hartman, E. W. 1948. Projecting the monthly profit or loss statement. N.A.C.A. Bulletin (August 1): 1473-1482.

Hartman, M. A. 1966. A simplified solution to cost or market problems. The Accounting Review (January): 127-129. (JSTOR link).

Hartman, R. F. Jr. 1967. A new course: Accounting services to management. The Accounting Review (January): 141-143. (JSTOR link).

Hartmann, A. A. 1942. Notes on dairy-animal valuation. The Accounting Review (July): 311-313. (JSTOR link).

Hartmann, F. G. H. 2000. The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society 25(4-5): 451-482. (RAPM refers to Reliance on Accounting Performance Measures).

Hartmann, F. G. H. 2007. Do accounting performance measures indeed reduce managerial ambiguity under uncertainty? Advances in Management Accounting (16): 159-180.

Hartmann, F. G. H. and F. Moers. 1999. Testing contingency hypotheses in budgetary research: An evaluation of the use of moderated regression analysis. Accounting, Organizations and Society 24(4): 291-315.

Hartmann, F. G. H. and F. Moers. 2003. Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look. Accounting, Organizations and Society 28(7-8): 803-809.

Hartmann, T. 2004. Unequal Protection: The Rise of Corporate Dominance and the Theft of Human Rights. Rodale Books.

Hartness, J. L. 1950. A routine for emergency maintenance. N.A.C.A. Bulletin (January): 599-600.

Hartogensis, A. M. 1953. Cost reduction by brute force. N.A.C.A. Bulletin (November): 344-350.

Hartogensis, A. M. 1953. Cost reduction - Rx for tomorrow's profits. N.A.C.A. Bulletin (January): 616-626.

Hartogensis, A. M. 1955. Manpower budgeting for control of labor costs. N.A.C.A. Bulletin (March): 947-956.

Hartogensis, A. M. 1955. The accountant's place in the control function. N.A.C.A. Bulletin (December): 473-480.

Hartogensis, A. M. 1958. The art and practice of pricing.  N.A.A. Bulletin (March): 63-74.

Harton, W. R. Jr. 1954. Program planning and control through the budgetary process. The Accounting Review (July): 423-428. (JSTOR link).

Hartzell, E. 1934. Profits in the steel industry. The Accounting Review (December): 326-333. (JSTOR link).

Hartzell, E. 1934. The background of accounting. The Accounting Review (June): 158-163. (JSTOR link).

Harvard Business Review. 1954. Measuring the productivity of capital. Harvard Business Review (January-February):.

Harvard Business Review on What Makes a Leader. 2001. Harvard Business School Press.

Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A Bulletin (July 15): 1594-1597.

Harvey, D. W. 1976. Financial planning information for production start-ups. The Accounting Review (October): 838-845. (JSTOR link).

Harvey, D. W., J. G. Rhode and K. A. Merchant. 1979. Accounting aggregation: User preferences and decision making. Accounting, Organizations and Society 4(3): 187-210.

Harvey, G. C. Jr. 1969. Mathematics is bypassing the accountant. Management Accounting (February): 47-48.

Harvey, J. H. and P. M. McCollum. 1965. Automated internal auditing tools. Management Accounting (October): 44-50.

Harvey, J. L. 1955. Starting your career in public accounting. The Accounting Review (July): 493-499. (JSTOR link).

Harwell, J. L., W. S. Nichols, III and S. D. Steffler. 1974. Recent developments in the presentation of earnings per share. The Accounting Review (October): 852-853. (JSTOR link).

Harwell, R. W. 1951. CPFF materials costs reimbursements at less cost. N.A.C.A. Bulletin (September): 58-65. (Cost plus fixed fee contracts).

Harwell, R. W. 1952. CPFF contracts - More profit at less cost. N.A.C.A. Bulletin (January): 564-574. (Cost plus fixed fee contracts).

Harwell, R. W. 1953. Defense contract auditing takes a new turn. N.A.C.A. Bulletin (March): 869-876.

Harwell, R. W. 1954. Backing overhead claims for cost-type contracts. N.A.C.A. Bulletin (January): 611-622.

Harwell, R. W. 1958. Challenges in the facilitation of research. N.A.A. Bulletin (September): 16-18.

Harwood, D. S. Jr. 1961. Yet more on tax allocation. The Accounting Review (October): 619-625. (JSTOR link).

Harwood, E. M. 1999. Student perceptions of the effects of classroom assessment techniques (CATs). Journal of Accounting Education 17(1): 51-70.

Harwood, E. M. and J. R. Cohen. 1999. Classroom assessment: Educational and research opportunities. Issues In Accounting Education (November): 691-724.

Haseman, W. C. 1956. Practice in defense contract bidding. N.A.C.A. Bulletin (March): 858-866.

Haseman, W. C. 1968. Accountants in residency program. The Accounting Review (July): 585-588. (JSTOR link).

Haseman, W. C. 1968. An interpretive framework for cost. The Accounting Review (October): 738-752. (JSTOR link).

Haseman, W. C. 1970. The professional accountant turns professor. Management Accounting (March): 58-60.

Haseman, W. D. and A. B. Whinston. 1976. Design of a multidimensional accounting system. The Accounting Review (January): 65-79. (JSTOR link).

Hasenack, W. 1933. Depression balance sheets and present day values. The Accounting Review (September): 239-242. (JSTOR link).

Haseqawa, M., T. Sakata, N. Sambuichi and N. Hannon. 2004. Breathing new life into old systems. Strategic Finance (February): 46-51. (New XBRL-GL technology).

Haskell, F. L. 1946. Case study of a payroll system. N.A.C.A. Bulletin (January 15): 451-463.

Haskell, F. L. 1950. Three approaches to management of costs in the small office. N.A.C.A. Bulletin (May): 1091-1096.

Haskell, R. R. and R. H. Robnett. 1940. Some applications of duplicating methods in the preparation of payroll records. N.A.C.A. Bulletin (July 15): 1399-1424.

Haskett, D. and D. Ziegenfuss. 1999. Developing a strategy to control credit card fraud. Journal of Cost Management (December): 16-21.

Haskins, M. 2002. Instant insight. Strategic Finance (September): 42-47. (Analytic tools referred to as Delta Factor reference tables provide help with what-if scenarios and industry comparisons).

Haskins, M. E. 1987. Client control environments: An examination of auditors' perceptions. The Accounting Review (July): 542-563. (JSTOR link).

Haskins, M. E. and D. D. Williams. 1988. Corporate mergers and auditors' client portfolios. Accounting Horizons (March): 77-87.

Haskins, M. E. and R. N. Holt. 1986. A cash flow approach to the statement of changes in financial position. Journal of Accounting Education 4(2): 97-106.

Haskins, M. E. and R. P. Crum. 1985. Cost allocations: A classroom role-play in managerial behavior and accounting choices. Issues In Accounting Education: 109-130.

Haskins, W. A. Jr. and F. F. Gilmore. 1940. A case study in budgetary control. N.A.C.A. Bulletin (April 15): 1011-1036.

Hass, J. E. 1968. Transfer pricing in a decentralized firm. Management Science (February): 310-331.

Hass, J. R. 1947. Control procedures for special operating supplies. N.A.C.A. Bulletin (October 15): 223-226.

Hass, W. W. 1959. Project budgets for cost control in aircraft manufacturing. N.A.A. Bulletin (August): 71-80.

Hass, W. W. 1960. Let's keep and eye on research. N.A.A. Bulletin (August): 65-66.

HassabElnaby, H. R., A. A. Said and B. Wier. 2005. The retention of nonfinancial performance measures in compensation contracts. Journal of Management Accounting Research (17): 23-42.

Hassan, N., H. E. Brown and P. M. Saunders. 1993. Stolle puts world class into memory. Management Accounting (January): 22-25. (Related to JIT).

Hassan, N., R. P. Marquette and J. M. McKeon, Jr. 1978. Sensitivity analysis: An accounting tool for decision-making. Management Accounting (April): 43-50.

Hasselback, J. R. 1976. An empirical examination of annual report presentation of the corporate income tax expense. The Accounting Review (April): 269-276. (JSTOR link).

Hasselback, J. R. 1976. Travel expenses for a visiting professor - An addendum. The Accounting Review (January): 181-183. (JSTOR link).

Hasselback, J. R. and A. Reinstein. 1995. A proposal for measuring scholarly productivity of accounting faculty. Issues In Accounting Education (Fall): 269-306.

Hasselback, J. R., A. Reinstein and E. S. Schwan. 2000. Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education 18(2): 79-97.

Hasseldine, C. R. 1967. Mix and yield variances. The Accounting Review (July): 497-515. (JSTOR link).

Hassell, J. M. and C. E. Arrington. 1989. A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension. Accounting, Organizations and Society 14(5-6): 527-537.

Hassell, J. M. and H. W. Hennessey Jr. 1989. An examination of factors important in the CPA recruiting process. Journal of Accounting Education 7(2): 217-231.

Hassell, J. M. and K. L. Philipich. 2008. Introduction to and overview of SFAS No. 158: A visual presentation. Journal of Accounting Education 26(1): 30-33.

Hassell, J. M. and R. H. Jennings. 1986. Relative forecast accuracy and the timing of earnings forecast announcements. The Accounting Review (January): 58-75. (JSTOR link).

Hassler, E. C. and D. Buckmaster. 1975. Implications of "Volatility in quarterly accounting data": A comment. The Accounting Review (January): 127-129. (JSTOR link).

Hassler, R. H. 1950. The case method of teaching accounting. The Accounting Review (April): 170-172. (JSTOR link).

Hassler, R. H. 1954. Report of the 1953 President. The Accounting Review (April): 297-301. (JSTOR link).

Hastings, J. E. Jr., A. P. Ameiss and C. R. Kuehl. 1976. CMA review - The Monsanto experience. Management Accounting (February): 57-60.

Hasz, T. W. and J. L. Boockholdt. 1983. How Houston Lighting & Power applied DDP. Management Accounting (March): 56-59. (An accounts payable system.)

Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.

Hatfield, H. R. 1928. An accounting paradox. The Accounting Review (December): 342-344. (JSTOR link).

Hatfield, H. R. 1932. A fable. The Accounting Review (September): 175. (JSTOR link).

Hatfield, H. R. 1934. Operating deficit and paid-in surplus. The Accounting Review (September): 237-241. (JSTOR link).

Hatfield, H. R. 1936. What they say about depreciation. The Accounting Review (March): 18-26. (JSTOR link).

Hatfield, H. R. 1940. Accounting trivia. The Accounting Review (September): 417-419. (JSTOR link).

Hatfield, H. R. 1944. Replacement and book value. The Accounting Review (January): 66-67. (JSTOR link).

Hatfield, H. R. 1966. Some variations in accounting practice in England, France, Germany and the United States. Journal of Accounting Research (Autumn): 169-182. (JSTOR link).

Hatfield, H. R. and A. C. Littleton. 1932. A check-list of early bookkeeping texts. The Accounting Review (September): 194-206. (JSTOR link).

Hatfield, H. R. and J. R. Wildman. 1930. Should appreciation be brought into the accounts? The Accounting Review (March): 28-34. (JSTOR link).

Hatfield, J. D. 1980. How to establish an effective records retention system. Management Accounting (March): 55-57.

Hathaway, B. R. 1975. Controlling new facilities costs. Management Accounting (April): 47-49.

Hathaway, W. W. Jr. 1981. How we documented our internal accounting control system. Management Accounting (October): 65-71.

Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.

Haun, R. D. 1933. Statistical costs and accounting costs. N.A.C.A. Bulletin (October 1): 173-183.

Haun, R. D. 1933. Two present-day problems of general financial accounting. The Accounting Review (June): 117-118. (JSTOR link).

Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118. (JSTOR link).

Haun, R. D. and L. Herbert. 1952. Grading of the American Institute of Accountants' examination papers. The Accounting Review (October):  523-529. (JSTOR link).

Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

Hausman, W. L. 1950. Audit control of fund "drives". N.A.C.A. Bulletin (November): 290-295.

Havard, R. J. 1958. Setting standard task for a wire machine operator. N.A.A. Bulletin (October): 75-80.

Havelka, D. 1995. Discussion of Intent to enhance information systems as a function of systems success. Journal of Information Systems (Fall):. 109-110.

Havelock, R. G. 1969. Planning for Innovation. University of Michigan. (Linkage theory of change).

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues In Accounting Education (November): 685-708.

Havighurst, J. W. 1943. Wage and salary stabilization. N.A.C.A. Bulletin (March 15): 809-825.

Haw, I. and S. Lustgarten. 1988. Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data. Journal of Accounting Research (Autumn): 331-352. (JSTOR link).

Haw, I., K. Jung and S. B. Lilien. 1991. Overfunded defined benefit pension plan settlements without asset reversions. Journal of Accounting and Economics (September): 295-320.

Haw, I., V. S. Pastena and S. B. Lilien. 1990. Market manifestation of nonpublic information prior to mergers: The effect of ownership structure. The Accounting Review (April): 432-451. (JSTOR link).

Hawawini, G. and C. Viallet. 2002. Finance for Executives: Managing for Value Creation, 2e. South-Western Educational Publishing.

Hawes, A. B. 1943. Issues and policies of contract termination. N.A.C.A. Bulletin (March 1): 749-760.

Hawes, R. K. 1983. Financial futures: Today's cash management alternatives. Management Accounting (December): 26-28.

Hawkins, D. 1963. The case of the dubious deferral. Harvard Business Review (May-June): 163-192.

Hawkins, D. and B. Allen. 1967. Computer assisted case analyses. The Accounting Review (October): 788-800. (JSTOR link).

Hawkins, D. F. 1968. Controversial accounting changes. Harvard Business Review (March-April): 20-41.

Hawkins, W. M. 1970. An EDP general accounting system in concept and in force. Management Accounting (October): 11-14.

Hawthorne, W. H. and H. C. Herring, III. 1975. A quantitative approach to the illustration of the percentage-of-completion method. The Accounting Review (July): 615-616. (JSTOR link).

Hay, D. and H. Maltby. 1997. A new approach to accounting examinations: The final qualifying examination in New Zealand. Journal of Accounting Education 15(2): 169-179.

Hay, L. E. 1955. Statutory requirements as to form and content of executors' reports to courts. The Accounting Review (October): 702-705. (JSTOR link).

Hay, L. E. 1956. The myth of the charge and discharge statement. The Accounting Review (October): 632-635. (JSTOR link). 

Hay, L. E. 1960. Planning for profits - How some executives are doing it. The Accounting Review (April): 233-237. (JSTOR link).

Hay, L. E. 1961. Executorship reporting - Some historical notes. The Accounting Review (January): 100-104. (JSTOR link).

Hay, L. E. 1964. Graduate seminars in accounting research. The Accounting Review (October): 1027-1029. (JSTOR link).

Hay, R. and E. Gray. 1974. Social responsibilities of business managers. The Academy of Management Journal 17(1): 135-143. (JSTOR link).

Hay, R. D. 1953. An inquiry into internal reporting. N.A.C.A. Bulletin (May): 1206-1219.

Hay, R. D. 1955. Management thinking concerning corporate annual reports. The Accounting Review (July): 444-450. (JSTOR link).

Hay, R. D. 1969. Use of modified sematic differentials to evaluate formal organizational structure. The Academy of Management Journal 12(2): 247-257. (JSTOR link).

Hayakawa, S. I. 1991. Language in Thought and Action: Fifth Edition. Harcourt.

Hayek, F. A. 1994. The Road to Serfdom. University of Chicago Press.

Hayen, R. L. and R. M. Peters. 1989. How to ensure spreadsheet integrity. Management Accounting (April): 30-33.

Hayes, A. J. and P. E. Brodrick. 1957. Relating your company to its competitive environment. N.A.A. Bulletin (December): 5-15.

Hayes, D. C. 1977. The contingency theory of managerial accounting  The Accounting Review (January): 22-39. (JSTOR link).

Hayes, D. C. 1978. The contingency theory of managerial accounting: A reply. The Accounting Review (April): 530-533. (JSTOR link).

Hayes, D. C. 1980. An organizational perspective on a psycho-technical system perspective. Accounting, Organizations and Society 5(1): 43-47.

Hayes, D. C. 1983. Accounting for accounting: A story about managerial accounting. Accounting, Organizations and Society 8(2-3): 241-249.

Hayes, D. C. and J. K. Reynolds. 2005. Caroline's Candy Shop: An in-class role-play of the revenue cycle. Journal of Information Systems (Spring): 131-154.

Hayes, D. C., J. E. Hunton and J. L. Reck. 2000. Information systems outsourcing announcements: Investigating the impact on the market value of contract-granting firms. Journal of Information Systems (Fall): 109-125. 

Hayes, D. C., J. E. Hunton and J. L. Reck. 2001. Market reactions to ERP implementation announcements. Journal of Information Systems (Spring): 3-18.

Hayes, J. 2002. The Theory and Practice of Change Management. Palgrave Macmillan.

Hayes, M. V. 1929. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1). (See Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.)

Hayes, M. V. 1933. Trade associations and the new deal. N.A.C.A. Bulletin (August 15): 1716-1728.

Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.

Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519. (JSTOR link).

Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92. (JSTOR link).

Hayes, R. H. 1981. Why Japanese Factories Work. Harvard Business Review (July-August): 57-66. (Summary).

Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145. 

Hayes, R. H., and K. B. Clark. 1985. Explaining Observed productivity differentials between plants: Implication for operations research. Interfaces (November-December): 3-14.

Hayes, R. H., and K. B. Clark. 1986.Why some factories are more productive than others. Harvard Business Review (September-October): 66-73.

Hayes, R. H. and S. C. Wheelwright. 1979. Link manufacturing process and product life cycles. Harvard Business Review (January-February): 133-140. (Summary).

Hayes, R. H. and S. C. Wheelwright. 1979. The dynamics of process-product life cycles. Harvard Business Review (March-April): 127-136. (Summary).

Hayes, R. H., and S. C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of their 1980 article with a retrospect by Hayes on page 141). (Summary).

Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.

Hayes, R. M. 1998. The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts. Journal of Accounting Research (Autumn): 299-320. (JSTOR link).

Hayes, R. M. 2000. Discussion of hedge disclosures, future prices, and production