MANAGEMENT AND ACCOUNTING WEB

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MANAGEMENT & ACCOUNTING
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Article summaries

Book summaries

Textbooks

J:

Jablonsky, S. F. 1986. Discussion of "the micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society 11(4-5): 423-427.

Jablonsky, S. F. and M. W. Dirsmith. 1979. Is financial reporting influencing internal decision making? Management Accounting (July): 40-44.

Jablonsky, S. F. and N. P. Barsky. 2001. The Manager's Guide to Financial Analysis. John Wiley & Sons.

Jablonsky, S. F. and N. P. Barsky. 1999. Business advocates and corporate cops: Core values from fad to fact. Strategic Finance (November): 50-54.

Jablonsky, S. F. and M. W. Dirsmith. 1978. The pattern of PPB rejection: Something about organizations, something about PPB. Accounting, Organizations and Society 3(3-4): 215-225.

Jablonsky, S. F. and P. J. Keating. 1995. Financial managers: Business advocates or corporate cops? Management Accounting (February): 21-25.

Jack, F. G. 1948. Application of operation time standards to departmental labor cost control. N.A.C.A. Bulletin (November 1): 235-242.

Jack, L. 2005. Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture. Management Accounting Research (March): 59-79.

Jacke, R. E. 1932. Simple application of gain-sharing principles. N.A.C.A. Bulletin (September 15): 101-115.

Jacke, R. E. 1933. Printing cost estimating for price setting. N.A.C.A. Bulletin (November 15): 325-335.

Jacke, R. E. 1941. Uniform pricing: Introduction. N.A.C.A. Bulletin (September 1): 3-27.

Jackels, E. W. 1948. A payroll system using general purpose office equipment. N.A.C.A. Bulletin (November 1): 243-250.

Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.

Jackson, C. 2000. Discussion of information technology-related activities of internal auditors. Journal of Information Systems (Supplement): 55-56.

Jackson, C. B. 1978. Trust fund accounting for multi-employer trust funds. Management Accounting (October): 49-54.

Jackson, D. H. 1974. New product management. Management Accounting (July): 54-56.

Jackson, G. W. 1959. A pitfall in R. O. I. reporting. N.A.A. Bulletin (November): 58.

Jackson, J. B. 1976. Do tax shelters really reduce taxes? Management Accounting (May): 43-45.

Jackson, J. H. 1926. Audit certificates and reports. The Accounting Review (September): 45-63. (JSTOR link).

Jackson, J. H. 1926. Present tendencies in commercial education. The Accounting Review (June): 1-11. (JSTOR link).

Jackson, J. H. 1926. The case method. The Accounting Review (March): 108-111. (JSTOR link).

Jackson, J. H. 1945. The growing responsibility of the accountant. N.A.C.A. Bulletin (May 15): 839-854.

Jackson, J. H. 1946. Cost accounting in the education of management. N.A.C.A. Bulletin (August 15): 1183-1193.

Jackson, J. H. 1947. Quarter century of cost accounting progress. N.A.C.A. Bulletin (June 1): 1201-1209.

Jackson, J. H. 1952. A half century of cost accounting progress. N.A.C.A. Bulletin (September): 3-17.

Jackson, J. H. and  A. E. Davis. 1928. Teaching auditing by the case method. The Accounting Review (September): 297-310. (JSTOR link).

Jackson, J. R. 1956. A computing procedure for a line balancing problem. Management Science (April): 261-271. (JSTOR link).

Jackson, M. W. 1992. Goethe's economy of nature and the nature of his economy. Accounting, Organizations and Society 17(5): 459-469.

Jackson, P. 1998. Introduction to Expert Systems (3rd Edition). Addison Wesley.

Jackson-Cox, J., J. E. M. Thirkell and J. McQueeney. 1984. The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure.  Accounting, Organizations and Society 9(3-4): 253-273. 

Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research (Autumn): 301-312. (JSTOR link).

Jacob, J. 1997. Discussion of do security analysts improve their performance with experience? Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 159-166. (JSTOR link).

Jacob, J. and B. N. Jorgensen. 2007. Earnings management and accounting income aggregation. Journal of Accounting and Economics (July): 369-390. 

Jacob, J., T. Lys and J. Sabino. 1999. Autocorrelation structure of forecast errors from time-series models: Alternative assessments of the causes of post-earnings announcement drift. Journal of Accounting and Economics 28(3)(December): 329-358.

Jacob, J., T. Z. Lys and M. A. Neale. 1999. Expertise in forecasting performance of security analysts. Journal of Accounting and Economics (November): 51-82.

Jacobs, D. C. 2000. Why ERP? A Primer on SAP Implementation. McGraw-Hill/Irwin.

Jacobs, F. 1983. When and how to use statistical/cost variance investigation techniques. Cost and Management (January/February): 26-32.

Jacobs, F. and K. S. Lorek. 1979. A note on the time-series properties of control data in an accounting environment. Journal of Accounting Research (Autumn): 618-621. (JSTOR link).

Jacobs, F. A. and E. R. Larkins. 1992. Management control of a foreign sales corporation: Some special considerations. Journal of Management Accounting Research (4): 99-115.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jacobs, F. A. and H. C. Herring III. 1976. The impact of proposed CASB standards. Management Accounting (September): 13-14, 18.

Jacobs, F. A. and H. C. Herring III. 1987. Salary compression in the academic marketplace: Some empirical evidence. Issues In Accounting Education (Fall): 237-250.

Jacobs, F. A., A. L. Hartgraves and L. H. Beard. 1986. Publication productivity of doctoral alumni: A time-adjusted model. The Accounting Review (January): 179-187. (JSTOR link).

Jacobs, F. H. 1978. An evaluation of the effectiveness of some cost variance investigation models. Journal of Accounting Research (Spring): 190-203. (JSTOR link).

Jacobs, F. H. and R. M. Marshall. 1987. A reciprocal service cost approximation. The Accounting Review (January): 67-78. (JSTOR link).

Jacobs, K. 1995. Budgets: A medium of organizational transformation. Management Accounting Research (March): 59-75.

Jacobs, K. 1998. Costing health care: A study of the introduction of cost and budget reports into a GP association. Management Accounting Research (March): 55-70.

Jacobs, K., G. Marcon and D. Witt. 2004. Cost performance information for doctors: An international comparison. Management Accounting Research (September): 337-354.

Jacobs, R. 1950. Measurement and guidance in the field of public accounting. The Accounting Review (January): 27-34. (JSTOR link).

Jacobs, W. 1957. Air Force progress in logistics planning. Management Science (April): 213-224. (JSTOR link).

Jacobsen, L. E. 1960. Management accounting: Content and approach. The Accounting Review (January): 64-69. (JSTOR link).

Jacobsen, L. E. 1962. Allocation and attitudes. The Accounting Review (July): 472-474. (JSTOR link).

Jacobsen, L. E. 1963. The rise of the profit deferral notion: The concept and practice of optimeasurement. The Accounting Review (April): 285-292. (JSTOR link).

Jacobsen, L. E. 1964. The ancient Inca empire of Peru and the double entry accounting concept. Journal of Accounting Research (Autumn): 221-228. (JSTOR link).

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601. (JSTOR link).

Jaedicke, R. K. 1959. Production method changes and the Hormel wage plan. The Accounting Review (April): 266-280. (JSTOR link).

Jaedicke, R. K. 1960. Rate-of-return verification by follow-up reporting. N.A.A. Bulletin (June): 59-64.

Jaedicke, R. K. 1961. Improving B-E analysis by linear programming technique. N.A.A. Bulletin (March): 5-12.

Jaedicke, R. K. 1962. Accounting data for purposes of control. The Accounting Review (April): 181-188. (JSTOR link).

Jaedicke, R. K. 1962. Marketing cost analysis - A reply. N.A.A. Bulletin (July): 57-61.

Jaedicke, R. K. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 149-153. (JSTOR link).

Jaedicke, R. K. and A. A. Robichek. 1964. Cost-volume-profit analysis under conditions of uncertainty. The Accounting Review (October): 917-926. (JSTOR link).

Jaedicke, R. K. and C. L. Nelson. 1960. The allocation of income taxes - A defense. The Accounting Review (April): 278-281. (JSTOR link).

Jaenicke, H. R. 1962. Management's choice to purchase or pool. The Accounting Review (October): 758-765. (JSTOR link).

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Jaenicke, H. R. and P. A. McConnell. 1978. A prospectus for auditors' responsibilities: The report of the Cohen commission. Management Accounting (May): 19-24, 29.

Jaffe, A. B. and J. Lerner. 2004. Innovation and Its Discontents: How Our Broken Patent System is Endangering Innovation and Progress, and What to Do About It. Princeton University Press.

Jagels, M. G. and M. M. Coltman. 2003. Hospitality Management Accounting, Textbook and Student Workbook , 8th edition. John Wiley & Sons.

Jaggi, B. 1976. Human resources are assets. Management Accounting (February): 41-42.

Jaggi, B. 1978. A note on the information content of corporate annual earnings forecasts. The Accounting Review (October): 961-967. (JSTOR link).

Jaggi, B. 1979. A comment on motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (January): 209-214. (JSTOR link).

Jaggi, B. 1980. Further evidence on the accuracy of management forecasts vis-a-vis analysts' forecasts. The Accounting Review (January): 96-101. (JSTOR link).

Jaggi, B. and H. Lau. 1974. Toward a model for human resource valuation. The Accounting Review (April): 321-329. (JSTOR link).

Jaggi, B. and H. Lau. 1975. Toward a model for human resource valuation: A reply. The Accounting Review (April): 348-350. (JSTOR link).

Jagodzinski, J. editor. 2002. Pedagogical Desire: Authority, Seduction, Transference, and the Question of Ethics. Bergin & Garvey.

Jahn, J. J. and D. E. Norberg. 1968. The Barchris decision - Liability for all. Management Accounting (November): 54-56. (Related to officer and director liability for the SEC registration statement).

Jaikumar, R. 1990. An architecture for a process control costing system. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 7: 193-222.

Jain, P. C. 1982. Cross-sectional association between abnormal returns and firm specific variables. Journal of Accounting and Economics (December): 205-228.

Jain, P. C. 1983. The impact of accounting regulation on the stock market: The case of oil and gas companies - Some additional results. The Accounting Review (July): 633-638. (JSTOR link).

Jain, P. C. 1986. Analyses of the distribution of security market model prediction errors for daily returns data. Journal of Accounting Research (Spring): 76-96. (JSTOR link).

Jain, P. C. 1986. Relation between market model prediction errors and omitted variables: A methodological note. Journal of Accounting Research (Spring): 187-193. (JSTOR link).

Jain, T. N. 1973. Alternative methods of accounting and decision making: A psycho-linguistical analysis. The Accounting Review (January): 95-104. (JSTOR link).

Jalbert, T. and S. P. Landry. 2003. Which performance measurement is best for your company? Management Accounting Quarterly (Spring): 32-41. (Discussion of EVA, tracking stock and balanced scorecard). (Summary).

Jamal, K. 1997. Commentary on Auditor judgments: The effects of the partner's views on decision outcomes and cognitive effort. Behavioral Research In Accounting (9 Supplement): 176-181.

Jamal, K. and H. Tan. 2001. Can auditors predict the choices made by other auditors? Journal of Accounting Research (December): 583-597. (JSTOR link).

James, C. C. 1932. What use can the sales manager make of manufacturing costs? N.A.C.A. Bulletin (October 1): 181-192.

James, C. C. 1934. Measuring plant capacity. N.A.C.A. Bulletin (December 1): 353-392.

James, C. C. 1936. The application of standard cost accounting to railroad administration. N.A.C.A. Bulletin (September 1): 1-8.

James, C. C. 1938. Managerial control through cost accounting for construction work. N.A.C.A. Bulletin (March 1): 756-778.

James, C. C. 1952. Disclosing product and period costs to salesmen. N.A.C.A. Bulletin (June): 1210-1220.

James, D. 1974. Proposed budget-auditing standards. Management Accounting (May): 30-32, 36.

James, E. P. 1956. Accounting in defense contract terminations. N.A.C.A. Bulletin (March): 850-857.

James, E. P. 1960. The accountant's role in policy decisions under defense contract terminations. N.A.A. Bulletin (March): 87-88.

James, E. P. 1961. Revised cost principles for defense contracts. N.A.A. Bulletin (July): 5-18.

James, E. P. 1963. Profits on defense contracts - Some current observations. N.A.A. Bulletin (January): 27-34.

James, E. P. 1965. Weighted guidelines profit on defense contracts. Management Accounting (December): 3-13.

James, E. P. 1968. Defense contractors weighted average share in cost risk (CWAS). Management Accounting (January): 45-51.

James, E. P. 1969. Certification of cost or pricing data under defense contracts. Management Accounting (April): 47-51.

James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.

James, J. H. S. 2000. Reinforcing ethical decision making through organizational structure. Journal of Business Ethics 28(1): 43-58.

James, J. V. 1954. Helping top management keep on top of research. N.A.C.A. Bulletin (March): 850-857.

James, J. V. 1961. Management planning of capital allocations to business activities. N.A.A. Bulletin (September): 5-15.

James, J. V. 1962. Things learned in the installation of direct costing. N.A.A. Bulletin (March): 75-82.

James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.

James, J. V. and A. G. Rooney. 1957. Outline of a plan for practical productivity accounting. N.A.A. Bulletin (December): 31-36.

James, K. L. 2003. The effects of internal audit structure on perceived financial statement fraud prevention. Accounting Horizons (December): 315-327.

James, R. G. 1954. What do executives think depreciation is? N.A.C.A. Bulletin (May): 1138-1147. (See the table below).

Concepts of Depreciation Held by 52 Executives in 18 American Corporations
From James, R. G. 1954. What do executives think depreciation is? N.A.C.A. Bulletin (May): 1139. 

 

Recovery of Historical Cost

Recovery of Productive Capacity Recovery of Competitive Capacity Recovery of Change in Value Recovery of "Real" Investment Total
Accountants and Controllers 4 5 1 5 3 18
Presidents, Vice-Presidents and Treasurers 0 16 6 2 10 34
Total 4 21 7 7 13 52

James, R. M. 1950. Three major concepts in governmental accounting theory. The Accounting Review (July): 307-314. (JSTOR link).

James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92. (JSTOR link).

James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351. (JSTOR link).

Jameyson, R. A. 1964. Do you need to review your internal reports? N.A.A. Bulletin (April): 43-48.

Jamison, C. 2007. Struggling to survive. Strategic Finance (April): 26-31. (CFOs in the hot seat).

Janakiraman, S. N., R. A. Lambert and D. F. Larcker. 1992. An empirical investigation of the relative performance evaluation hypothesis. Journal of Accounting Research (Spring): 53-69. (JSTOR link).

Janell, P. A. and R. M. Kinnunen. 1980. Portrait of the division controller. Management Accounting (June): 15-19, 24.

Jankowski, K. E. 1954. Cost and sales control in the canning industry. N.A.C.A. Bulletin (November): 373-382.

Janusky, D. R. 1985. Plant forecasting at Burroughs. Management Accounting (March): 59-62.

Janvrin, D., J. Bierstaker and D. J. Lowe. 2008. An examination of audit information technology use and perceived importance. Accounting Horizons (March): 1-21.

Janvrin, D. J. 2003. Instructional case: St. Patrick Company: Using role play to examine internal control and fraud detection concepts. Journal of Information Systems (Fall): 17-39.

Janvrin, D. J. and C. G. Jeffrey. 2007. An investigation of auditor perceptions about subsequent events and factors that influence this audit task. Accounting Horizons (September): 295-312.

Janvrin, D. J. and J. M. Kurtenbach. 2006. The influence of disclosure regulation on selective disclosure: Impact on difficut-to-measure reporting activities and the importance of assurance services. Accounting and the Public Interest (6): 70-94.

Japan Management Association. 1989. Kanban: Just-In-Time at Toyota. Cambridge, MA: Productivity Press.

Jappe, K. W. 1931. The business outlook. N.A.C.A Bulletin Section II (December 15).

Jarchow, C. E. 1946. The factory accountant's place in management. N.A.C.A. Bulletin (February 15): 531-548.

Jarchow, C. E. 1950. How do we stand with inflation? - A defense of conventional accounting. N.A.C.A. Bulletin (February): 687-698.

Jardim, A. 1970. The First Henry Ford: A Study in Personality and Business Leadership. The MIT Press. Review by C. M. Gudger. (JSTOR link).

Jardine, L. L. and R. W. Luecke. 1985. FAS 81: Disclosing postretirement benefits. Management Accounting (October): 51-54.

Jarett, I. M. 1968. An approach to management training: The management matrix. Management Accounting (February): 8-10.

Jarnagin, B. D. and J. K. Harris. 1977. Teaching with multiple choice questions. The Accounting Review (October): 930-934. (JSTOR link).

Jarnagin, B. D. and T. Y. Chung. 1988. Understanding the accounting for defined benefit pension plans. Management Accounting (September): 34-42.

Jarrell, G. A. 1979. Pro-producer regulation and accounting for assets: The case of electric utilities. Journal of Accounting and Economics (August): 93-116.

Jarrett, A. P. 1966. We control costs at their source. Management Accounting (February): 30-35.

Jarrett, A. P. 1971. Manufacturing power substations: An accounting practice report. Management Accounting (March): 39-42.

Jarrett, J. E. 1971. The principles of matching and realization as estimation problems. Journal of Accounting Research (Autumn): 378-382. (JSTOR link).

Jarrett, J. E. 1972. Notes on the estimation problem in financial accounting. Journal of Accounting Research (Spring): 108-112. (JSTOR link).

Jarrett, J. E. 1974. Bias in adjusting asset values for changes in the price level: An application of estimation theory. Journal of Accounting Research (Spring): 63-66. (JSTOR link).

Jaruga, A. and S. S. M. Ho. 2002. Management accounting in transitional economies. Management Accounting Research (December): 375-378.

Jarvenpaa, S. L. and B. Ives. 1991. Executive involvement and participation in the management of information technology. MIS Quarterly (June): 205-227.

Jarvis, K. 1997. Demystifying computer viruses. Management Accounting (April): 24, 26, 28, 30-31.

Jarzynski, B. 2001. Thriving on uncertainty with an MPC system. Strategic Finance (July): 60-63. (Nine rules for management planning and control systems).

Jaskie, W. E. 1974. Pension fund accounting. Management Accounting (June): 43-45.

Jasso, G. and P. H. Rossi. 1977. Distributive justice and earned income. American Sociological Review (August): 639-651.

Jauch, R. and M. Skigen. 1974. Human resource accounting: A critical evaluation. Management Accounting (May): 33-36.

Jauchem, C. R. 1958. Impact of electronic data processing on auditing. N.A.A. Bulletin (May): 53-59.

Jaworski, B. J. and S. M. Young. 1992. Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society 17(1): 17-35.

Jaynes, E. T. 2003. Probability Theory: The Logic of Science. Cambridge University Press. 

Jayson, S. 1985. Filing into the future with EDGAR. Management Accounting (June): 20-23.

Jayson, S. 1985. Motivating high performance - NAA's 6th annual controller's conference. Management Accounting (January): 62-63.

Jayson, S. 1985. Tax reform and its impact. Management Accounting (March): 20-28, 62.

Jayson, S. 1986. Cost accounting for the '90s. Management Accounting (July): 58-59.

Jayson, S. 1986. IFAC's traveling salesman. Management Accounting (October): 22-25.

Jayson, S. 1987. Goldratt & Fox: Revolutionizing the factory floor. Management Accounting (May): 18-22.

Jayson, S. 1987. NAA's bold step: just in time. Management Accounting (July): 19-20.

Jayson, S. 1987. NAA/SMAC controller's conference: Controllers who plead they were just following orders are violating a public trust, says attorney. Management Accounting (January): 74-75.

Jayson, S. 1988. Pension update: An interview with Larry B. Wiltse. Management Accounting (September): 20-22.

Jayson, S. 1988. Victor Earle, accountants' defender. Management Accounting (April): 53-55.

Jayson, S. 1990. When you lose your job. Management Accounting (May): 25-27.

Jayson, S. 1992. Focus on people - Not cost. Management Accounting (September): 28-33. (Interview with Tom Johnson within Johnson's article on pp. 26-35).

Jayson, S. 1992. What's new in controlling corporate travel expenses? Management Accounting (August): 29-31.

Jayson, S. 1993. Career forecast for the 90's. Management Accounting (June): 38-40.

Jayson, S. 1993. Health care reform: A question of cost. Management Accounting (November): 29-30.

Jayson, S. 1993. OBRA '93: The good & bad for corporate taxpayers. Management Accounting (December): 19-20. (Omnibus Revenue Reconciliation Act).

Jayson, S. 1993. Playing on the management team. Management Accounting (March): 24.

Jayson, S. 1994. Edgar update: No more fear of filing. Management Accounting (March): 24-26.

Jayson, S. 1994. Fax survey results: ABC is worth the investment. Management Accounting (April): 27.

Jayson, S. and K. Williams. 1985. CMA: Progress and prospects. Management Accounting (November): 22-27.

Jayson, S. and K. Williams. 1986. Women in management accounting: Moving up slowly. Management Accounting (June): 20-24.

Jayson, S. and K. Williams. 1989. The women's perspective. Management Accounting (July): 50-51.

Jayson, S. and R. F. Randall. 1989. Career planning for the 90's. Management Accounting (May): 16-19.

Jazayeri, M. and T. Hopper. 1999. Management accounting within world class manufacturing: A case study. Management Accounting Research (September): 263-301.

Jeacle, I. 2003. Accounting and the construction of the standard body. Accounting, Organizations and Society 28(4): 357-377.

Jeacle, I. and E. J. Walsh. 2002. From moral evaluation to rationalization: Accounting and the shifting technologies of credit. Accounting, Organizations and Society 27(8): 737-761.

Jean, W. H. 1968. Operations research for the accountant. Management Accounting (February): 27-31.

Jeans, M. 1988. Aligning product costing techniques with manufacturing realities. Journal of Cost Management (Fall ): 49-50.

Jeans, M. and M. Morrow. 1990. Performance measurement in U.K. industry. Journal of Cost Management (Winter): 51-54.

Jeffrey, C. 1992. The relation of judgment, personal involvement, and experience in the audit of bank loans. The Accounting Review (October): 802-819. (JSTOR link).

Jeffery, C. 1993. Ethical development of accounting students, non-accounting business students, and liberal arts students. Issues In Accounting Education (Spring): 86-96.

Jeffrey, C. and N. Weatherholt. 1996. Ethical development, professional commitment, and rule observance attitudes: A study of CPAs and corporate accountants. Behavioral Research In Accounting (8): 8-31.

Jeffery, S. 1999. The power of B2B e-commerce. Strategic Finance (September): 22-26.

Jegadeesh, N. and J. Livnat. 2006. Revenue surprises and stock returns. Journal of Accounting and Economics (April): 147-171.

Jehle, K. 1999. Budgeting as a competitive advantage. Strategic Finance (October): 54-57.

Jen, F. C. and R. J. Huefner. 1970. Depreciation by probability-life. The Accounting Review (April): 290-298. (JSTOR link).

Jendry, R. 2000.  BaanERP Business Solutions: Foundations for E-Commerce: Your Guide to Success in the Changing World of Information Technology. Baan Business Solutions.

Jenkins, D. O. 1964. Accounting for funded industrial pension plans. The Accounting Review (July): 648-653. (JSTOR link).

Jenkins, D. O. 1970. Pitfalls in using discounted cash flows for mutually exclusive proposals. Management Accounting (October): 33-37.

Jenkins, D. S. and G. D. Kane. 2006. A contextual analysis of income- and asset-based approaches to private equity valuation. Accounting Horizons (March): 19-35.

Jenkins, J. G., D. R. Deis, J. C. Bedard and M. B. Curtis. 2008. Accounting firm culture and governance: A research synthesis. Behavioral Research In Accounting (20): 45-74. 

Jenkins, L. 1996. Improving Student Learning: Applying Deming's Quality Principles in Classrooms. American Society for Quality.

Jenkins, M. E. and L. E. Robinson. 1985. The corporate audit committee. Management Accounting (December): 31-35.

Jenkins, S. 2007. Web Design: The L Line, The Express Line to Learning. Wiley.

Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.

Jenne, S. E. 1999. Famous Presidents Savings: Client acceptance and retention. Issues In Accounting Education (November): 657-674.

Jennergren, L. P. and B. Naslund. 1993. A comment on "Valuation of executive stock options and the FASB proposal". The Accounting Review (January): 179-183. (JSTOR link).

Jennings, A. R. 1948. Staff training-present and future. The Accounting Review (October):  401-409. (JSTOR link).

Jennings, A. R. 1958. Accounting research. The Accounting Review (October): 547-554. (JSTOR link).

Jennings, J. P. and E. G. Henry. 1999. An instructional case in the ethics of accounting disclosures: Springfield Medical Center. Issues In Accounting Education (February): 55-73.

Jennings, L. P. 1949. Continuous review of forms, methods, and procedures. N.A.C.A. Bulletin (May 15): 1051-1056.

Jennings, L. P. 1951. "Thirty days hath September". N.A.C.A. Bulletin (March): 802-807.

Jennings, M. M. 2004. Incorporating ethics and professionalism into accounting education and research: A discussion of the voids and advocacy for training in seminal works in business ethics. Issues In Accounting Education (February): 7-26.

Jennings, M. M., K. J. Pany and P. M. J. Reckers. 2006. Strong corporate governance and audit firm rotation: Effects on judges' independence perceptions and litigation judgments. Accounting Horizons (September): 253-270.

Jennings, N. H. and J. H. Dickins. 1958. Computer simulation of peak hour operations in a bus terminal. Management Science (October): 106-120. (JSTOR link).

Jennings, R. 1986. Discussion of the association of operating cash flow and accruals with security returns. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 134-137. (JSTOR link).

Jennings, R. 1987. Unsystematic security price movements, management earnings forecasts, and revisions in consensus analyst earnings forecasts. Journal of Accounting Research (Spring): 90-110. (JSTOR link).

Jennings, R. 1990. A note on interpreting "incremental information content". The Accounting Review (October): 925-932. (JSTOR link).

Jennings, R. and L. Starks. 1985. Information content and the speed of stock price adjustment. Journal of Accounting Research (Spring): 336-350. (JSTOR link).

Jennings, R. and R. B. Thompson II. 1996. Accounting for intangibles in the United States. Issues In Accounting Education (Fall): 491-495. 

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Jennings, R., D. P. Mest and R. B. Thompson, II. 1992. Investor reaction to disclosures of 1974-75 LIFO adoption decisions. The Accounting Review (April): 337-354. (JSTOR link). (Part of a forum on LIFO choice of inventory valuation).

Jennings, R., P. J. Simko and R. B. Thompson II. 1996. Does LIFO inventory accounting improve the income statement at the expense of the balance sheet? Journal of Accounting Research (Spring): 85-109. (JSTOR link).

Jennings, R. G. 1998. Concepts before rules: A new approach to intermediate accounting. Issues In Accounting Education (November): 833-850.

Jennings, R. M. 1960. An algebraic model for working capital. The Accounting Review (April): 316-317. (JSTOR link).

Jennings, R. M. 1962. Selections from a pre-revolutionary accounting record. The Accounting Review (January): 73-75. (JSTOR link).

Jennings, R. M. 1964. Prepayals - A flow simulation. The Accounting Review (January): 172-173. (JSTOR link).

Jennings, R. M. 1966. Graphical analysis of overhead. The Accounting Review (January): 144-145. (JSTOR link).

Jennings, R. M. 1966. Installment interest computations - True and quoted. The Accounting Review (April): 333-335. (JSTOR link).

Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600. (JSTOR link).

Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18.

Jensen, C. G. 1926. Costs and depreciation. N.A.C.A. Bulletin (May 1): 626-634.

Jensen, D. L. 1973. Hartley's demand-price analysis in a case of joint production: A comment. The Accounting Review (October): 768-770. (JSTOR link).

Jensen, D. L. 1974. The role of cost in pricing joint products: A case of production in fixed proportions. The Accounting Review (July): 465-476. (JSTOR link).

Jensen, D. L. 1977. A class of mutually satisfactory allocations. The Accounting Review (October): 842-856. (JSTOR link).

Jensen, D. L. 1989. Opportunities for accounting education research. Issues In Accounting Education (Spring): 245-246.

Jensen, D. L. 1989. Report of the editor. Issues In Accounting Education (Fall): 496-499.

Jensen, D. L. 1989. Sources of interdisciplinary support for accounting education research. Issues In Accounting Education (Fall): 494-495.

Jensen, D. L. 1990. Crisis in instructional materials. Issues In Accounting Education (Spring): 172-174.

Jensen, D. L. 1990. Report of the editor. Issues In Accounting Education (Fall): 360-364.

Jensen, D. L. and A. D. Bailey, Jr. 1975. Discriminant analysis as an aid to employee selection: A comment. The Accounting Review (July): 588-592. (JSTOR link).

Jensen, H. L. 1982. Cost analyses of commercial bank portfolios. Management Accounting (October): 47-51, 79.

Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.

Jensen, H. L. and R. W. Wyndelts. 1976. Through the looking glass: An empirical look at discrimination in the federal income tax rate structure. The Accounting Review (October): 846-853. (JSTOR link).

Jensen, J. A. and H. G. Larson. 1980. Records management for pollution abatement programs: Meeting EPA requirements. Management Accounting (March): 37-41, 49.

Jensen, M. C. 1970. Discussion of the time series of behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 100-103. (JSTOR link).

Jensen, M. C. 1976. Theory of the Firm: Managerial Behavior, Agency costs and Ownership Structure. Center For Research in Government Policy & Business, Graduate School of Management, University of Rochester.

Jensen, M. C. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 239-244. (JSTOR link).

Jensen, M. C. 1983. Organization theory and methodology. The Accounting Review (April): 319-339. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Jensen, M. C. 2001. Corporate budgeting is broken - Let's fix it. Harvard Business Review (November): 94-101. (Summary).

Jensen, M. C. and W. H. Meckling. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics (October): 305-360.

Jensen, M. C., J. L. Zimmerman. 1985. Management compensation and the managerial labor market. Journal of Accounting and Economics (April): 3-9.

Jensen, P. E. 1962. Instant unit cost reporting. N.A.A. Bulletin (June): 61-65.

Jensen, R. E. 1966. An experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 224-238. (JSTOR link).

Jensen, R. E. 1967. A multiple regression model for cost control - Assumptions and limitations. The Accounting Review (April): 265-273. (JSTOR link).

Jensen, R. E. 1967. Discussion of the effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 229-234. (JSTOR link).

Jensen, R. E. 1967. [Observations on Jensen's experimental design for study of effects of accounting variations in decision making]: A rejoinder. Journal of Accounting Research (Autumn): 230-251. (JSTOR link).

Jensen, R. E. 1968. Sensitivity analysis and integer linear programming. The Accounting Review (July): 425-446. (JSTOR link).

Jensen, R. E. 1969. Discussion of comparative values of information structures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 168-181. (JSTOR link).

Jensen, R. E. 1970. Empirical evidence from the behavioral sciences: Fish out of water. The Accounting Review (July): 502-508. (JSTOR link).

Jensen, R. E. 1971. A cluster analysis study of financial performance of selected business firms. The Accounting Review (January): 36-56. (JSTOR link).

Jensen, R. E. 1975. Truth versus ΦIKTION versus something. The Accounting Review (October): 871-873. (JSTOR link).

Jensen, R. E. 1976. Phantasmagoric Accounting. Studies in Accounting Research (14). American Accounting Association. (The words phantasmagoric and phantasmagoria have several definitions. "A fantastic sequence of haphazardly associative imagery, as seen in dreams or fever." "A scene of constant and bewildering change").

Jensen, R. E. 1979. Fantasyland accounting research: Let's pretend.... The Accounting Review (January): 189-196. (JSTOR link).

Jensen, R. E. 1983. Review of Forecasts: Scaling and Analysis of Expert Judgments Regarding Cross-Impacts of Assumptions on business Forecasts and Accounting Measures. Studies in Accounting Research (19). American Accounting Association.

Jensen, R. E. and C. T. Thomsen. 1968. Statistical analysis in cost measurement and control. The Accounting Review (January): 83-93. (JSTOR link).

Jensen, R. E. and J. Z. Xiao. 2001. Customized financial reporting, networked databases, and distributed file sharing. Accounting Horizons (September): 209-222.

Jensen, W. S. 1973. Problem identification in accounting research. Management Accounting (December): 49-52. (Uses Venn diagrams).

Jentz, G. A. 1966. The case against the present CPA commercial law examination. The Accounting Review (July): 535-541. (JSTOR link).

Jentz, G. A. 1967. Ten-year review of the CPA law examination. The Accounting Review (April): 362-365. (JSTOR link).

Jepsen, V. 1948. The objective versus problem type accounting test. The Accounting Review (July):  308-309. (JSTOR link).

Jepson, B. 2001. Internet solutions for web designers and builders professional: It takes a database. PC Magazine (July): ip1-2, 4.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Jermias, J. 2001. Cognitive dissonance and resistance to change: The influence of commitment confirmation and feedback on judgment usefulness of accounting systems. Accounting, Organizations and Society 26(2): 141-160.

Jermias, J. 2006. The influence of accountability on overconfidence and resistance to change: A research framework and experimental evidence. Management Accounting Research (December): 370-388.

Jermias, J. and L. Gani. 2004. Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research (June): 179-200.

Jermier, J. M., D. Knights and W. R. Nord. 1995. Resistance and Power in Organizations: Agency, Subjectivity, and the Labour Process (Critical Perspectives on Work and Organizations). Routledge.

Jerston, J. E. 1965. Analyst's view of deferred income taxes. The Accounting Review (October): 812-813. (JSTOR link).

Jervis, K. J. and C. A. Hartley. 2005. Learning to design and teach an accounting capstone. Issues In Accounting Education (November): 311-339.

Jessee, K. 1979. Woodland Hospital computerizes to reduce administrative costs. Management Accounting (July): 37-39.

Jeter, D. C. and P. E. Shaw. 1995. Solicitation and auditor reporting decisions. The Accounting Review (April): 293-315. (JSTOR link).

Jeter, D. C. and P. K. Chaney. 1988. A financial statement analysis approach to deferred taxes. Accounting Horizons (December): 41-49.

Jeynes, P. H. 1965. A discipline for investment decisions. The Accounting Review (January): 105-118. (JSTOR link).

Jiambalvo, J. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 667-671. (JSTOR link).

Jiambalvo, J. 1979. Performance evaluation and directed job effort: Model development and analysis in a CPA firm setting. Journal of Accounting Research (Autumn): 436-455. (JSTOR link).

Jiambalvo, J. 1982. Measures of accuracy and congruence in the performance evaluation of CPA personnel: Replication and extensions. Journal of Accounting Research (Spring): 152-161. (JSTOR link).

Jiambalvo, J. 2003. Managerial Accounting. John Wiley & Sons.

Jiambalvo, J. and J. Pratt. 1982. Task complexity and leadership effectiveness in CPA firms. The Accounting Review (October): 734-750. (JSTOR link).

Jiambalvo, J., D. J. H. Watson and J. V. Baumler. 1983. An examination of performance evaluation decisions in CPA firm subunits. Accounting, Organizations and Society 8(1): 13-29.

Jodka, J. 1962. PERT - A recent control concept. N.A.A. Bulletin (January): 81-86.

Joehnk, M. D. and G. R. McGrail. 1977. Benefit-cost ratios for family practice residency centers. Management Accounting (February): 41-46.

Johannes, J. 1948. Operating and procedural advantages of departmental group incentives. N.A.C.A. Bulletin (September 15): 69-76.

Johanson, H. J. 1990. Preparing for accounting system changes. Management Accounting (July): 37-41.

Johanson, U., M. Martensson and M. Skoog. 2001. Mobilizing change through the management control of intangibles. Accounting, Organizations and Society 26(7-8): 715-733. (Note).

Johansson, F. 2004. The Medici Effect: Breakthrough Insights at the Intersection of Ideas, Concepts, and Cultures. Harvard Business School Press.

Johansson, H. 1987. Is inventory shrinking your bottom line? Journal of Cost Management (Fall): 49-51.

Johansson, I. and G. Baldvinsdottir. 2003. Accounting for trust: Some empirical evidence. Management Accounting Research (September): 219-234.

John, C. 1959. Standards for clerical activities - Example of a billing section. N.A.A. Bulletin (July): 35-43.

John, R. C. 1956. Accounting in a professional stock theatre. N.A.C.A. Bulletin (October): 251-256.

John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.

John, R. C. 1976. Improve your technical writing. Management Accounting (September): 49-52.

Johns, C. M. 1971. Credit information: A management tool. Management Accounting (September): 27-30.

Johnsen, D. and P. Sopariwala. 2000. Standard costing is alive and well at Parker Brass. Management Accounting Quarterly (Winter): 12-20.

Johnson, A. W. 1943. Form, function, and interpretation of the profit and loss statement. The Accounting Review (October): 340-347. (JSTOR link).

Johnson, A. W. 1957. A Report by the Task Committee on Faculty Personnel: Source and supply of teachers. The Accounting Review (April): 241-242. (JSTOR link).

Johnson, A. W. 1961. "More" on "income-tax-allocation" accounting. The Accounting Review (January): 75-83. (JSTOR link).

Johnson, B. 1983. Should you convert to in-house EDP? Management Accounting (September): 52-57.

Johnson, B. 1984. Why your company needs three accounting systems. Management Accounting (September): 39-46.

Johnson, C. and M. Kelley. 1998. Productivity and competence: Post-tenure review in American universities. Issues In Accounting Education (August): 747-759.

Johnson, C. E. 1954. Inventory valuation - The accountant's Achilles heel. The Accounting Review (January): 15-26. (JSTOR link).

Johnson, C. E. 1954. A case against the idea of an all-purpose concept of business income. The Accounting Review (April):  224-243. (JSTOR link).

Johnson, C. E. 1957. A course in income taxation for non-accounting majors? The Accounting Review (January): 90-92. (JSTOR link).

Johnson, C. E. 1966. Management's role in external accounting measurements. Research in Accounting Measurement. Edited by R. K. Jaedicke, Y. Ijiri and O. Nielson. American Accounting Association: 88-100.

Johnson, C. H. 1963. Devising daily and weekly operating reports. N.A.A. Bulletin (April): 31-32.

Johnson, D. A. and K. Pany. 1981. Expose or cover-up: Will an employee blow the whistle? Management Accounting (July): 32-36.

Johnson, D. A. and K. Pany. 1984. Forecasts, auditor review, and bank loan decisions. Journal of Accounting Research (Autumn): 731-743. (JSTOR link).

Johnson, D. A., S. Kaplan and B. B. Hook. 1983. Looking for Mr. Overhead: An expanded role for management accountants. Management Accounting (November): 65-68.

Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.

Johnson, D. W. and R. Johnson. 1974. Instructional structure: Cooperative, competitive, or individualization. Review of Educational Research (44): 213-240.

Johnson, D. W. and R. Johnson. 1975. Learning Together and Alone: Cooperation, Competition, and Individualization. Prentice-Hall.

Johnson, D. W., G. Maruyama, R. Johnson, D. Nelson and L. Skon. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement: A meta-analysis. Psychological Bulletin (89): 47-62. (Summary).

Johnson, E. 1950. Working capital yields to budgetary control. N.A.C.A. Bulletin (July): 1333-1346.

Johnson, E. A. 1963. Controlling labor costs through job tickets and standard data. N.A.A. Bulletin (January): 53-56. (Ten categories of causes of labor variances include: operator efficiency, engineering changes, faulty materials, interrupted production, machine tool trouble, multiple machine operation, other such as alternative machine or non standard routing, etc., rework, training, e.g., inexperience, and waiting).

Johnson, E. A. 1972. The controllership function. Management Accounting (March): 45-48.

Johnson, E. C. 2002. Discussion of Holistic, continuous assurance integration: e-business opportunities and challenges. Journal of Information Systems (Spring Supplement): 21-24.

Johnson, E. K. 1944. Establishing control of billing and shop orders. N.A.C.A. Bulletin (June 15): 1108-1116.

Johnson, E. K. 1945. Control of work in process inventories. N.A.C.A. Bulletin (November 15): 232-252.

Johnson, E. K. 1949. An accounting procedure for expenditures on experimental projects. N.A.C.A. Bulletin (July 1): 1267-1278.

Johnson, E. K. 1950. Jim Jones writes up his cost procedures. N.A.C.A. Bulletin (May): 1061-1070.

Johnson, E. N., D. J. Lowe and P. M. J. Reckers. 2008. Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US. Accounting, Organizations and Society 33(1): 48-72.

Johnson, E. N., J. Baird, P. Caster, W. N. Dilla, C. E. Earley and T. J. Louwers. 2003. 2000-2001 Auditing Section Education Committee. Challenges to audit education for the 21st century: A survey of curricula, course content, and delivery methods. Issues In Accounting Education (August): 241-263.

Johnson, E. N., S. E. Kaplan and P. M. J. Reckers. 1998. An examination of potential gender-based differences in audit managers' performance evaluation judgments. Behavioral Research In Accounting (10): 47-75.

Johnson, F. Editor. 1973. Alienation: Concept, Term and Meaning. Seminar Press.

Johnson, F. P. and C. F. Muenzberg. 1980. Can cost analysis improve your mortgage loan function? Management Accounting (February): 22-25.

Johnson, G. A. 1962. Accounting training for accounting students. N.A.A. Bulletin (January): 56.

Johnson, G. L. 1965. The monetary and nonmonetary distinction. The Accounting Review (October): 821-823. (JSTOR link).

Johnson, G. L. 1966. Funds-flow equations. The Accounting Review (July): 510-517. (JSTOR link).

Johnson, G. L. and S. S. Simik, II. 1971. Multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Autumn): 278-286. (JSTOR link).

Johnson, G. L. and S. S. Simik, II. 1974. The use of probability inequalities in multiproduct C-V-P analysis under uncertainty. Journal of Accounting Research (Spring): 67-79. (JSTOR link).

Johnson, G. L. and S. W. Newton. 1967. Tax considerations in equipment replacement decisions. The Accounting Review (October): 738-746. (JSTOR link).

Johnson, H. 1999. Making Capital Budgeting Decisions - Maximizing the Value of the Firm. Financial Times Prentice Hall.

Johnson, H. S. 1961. Inventory and maintenance cost controls by use of punched cards. N.A.A. Bulletin (October): 81-85.

Johnson, H. S. 1967. Internal auditing in the goal oriented firm. Management Accounting (May): 41-49.

Johnson, H. T. 1972. Early cost accounting for internal management control: Lyman Mills in the 1850s. Business History Review (Winter): 466-474.

Johnson, H. T. 1975. Managerial accounting in an early integrated industrial: E. I. du Pont de Nemours Powder Company, 1903-1912. Business History Review (Summer): 184-204.

Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450. (JSTOR link).

Johnson, H. T. 1978. Management accounting in an early multidivisional organization: General Motors in the 1920s. Business History Review (Winter): 490-517.

Johnson, H. T. 1980. Markets, hierarchies, and the history of management accounting. Third International Congress of Accounting Historians (August).

Johnson, H. T. Editor. 1980. Systems and Profits: Early Management Accounting at DuPont and General Motors. Arno Press.

Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518. (JSTOR link).

Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).

Johnson, H. T. 1986. Accounting, organizations and rules: Towards a sociology of price - A comment on Zald. Accounting, Organizations and Society 11(4-5): 341-343.

Johnson, H. T. 1987. Organizational design versus strategic information procedures for managing corporate overhead cost: Weyerhaeuser Company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 49-72. 

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Johnson, H. T. 1988. Review of H. Jones. Accounting, Costing, and Cost Estimation. The Accounting Review (63): 178-179.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. (Summary).

Johnson, H. T. 1989. Managing costs: An outmoded philosophy. Manufacturing Engineering (May).

Johnson, H. T. 1989. Professors, customers, and value: Bringing a global perspective to management accounting education. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 7-20. (Summary).

Johnson, H. T. 1990. Managing cost versus managing activities - Which strategy works? Financial Executive (January/February): 32-36.

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T. 1990. Performance measurement for competitive excellence. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 3: 63-89.

Johnson, H. T. 1991. Managing by remote control: Recent management accounting practice in historical perspective. In Inside the Business Enterprise, edited by P. Temin, 66-69. Chicago, IL: University of Chicago Press.

Johnson, H. T. 1992. Relevance Regained: From Top-Down Control to Bottom-up Empowerment. New York: The Free Press. (Summary).

Johnson, H. T. 1992. It's time to stop overselling activity-based concepts. Management Accounting (September): 26-35. (Summary).

Johnson, H. T. 1995. Management accounting in the 21st century. Journal of Cost Management (Fall): 15-20. (Summary).

Johnson, H. T. 1996. A shadow from the past haunts the future of management accounting. Journal of Cost Management (Winter): 4-5. (This is a letter to the editor).

Johnson, H. T. 1997. A different perspective on quality: Bringing management to life. Deming Electronic Network Keynote address. (DEN link).

Johnson, H. T. 2002. A former management accountant reflects on his journey through the world of cost management. Accounting History (May): 9-21.

Johnson, H. T. 2004. Confronting the tyranny of management by numbers: How business can deliver the results we care about most. Reflections: The Sol Journal of Knowledge, Learning, and Change  5(4): 51-61.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Johnson, H. T. and A. Broms. 2000. Profit Beyond Measure: Extraordinary Results through Attention to Work and People. New York: The Free Press. (Summary).

Johnson, H. T. and D. A. Loewe. 1987. How Weyerhaeuser manages corporate overhead costs. Management Accounting (August): 20-26.

Johnson, H. T., G. J. Fults, and P. Jackson. 1990. Activity Management and performance measurement in a service organization. Proceedings of the Third Annual Management Accounting Symposium. American Accounting Association: 63-73.

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries & additional information).

Johnson, H. T. and R. S. Kaplan. 1987. Rise and fall of management accounting. Management Accounting (January): 22-30.

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

Johnson, H. W. 1962. Measuring the earning power of investments - A comparison of methods. N.A.A. Bulletin (January): 37-55. (Focus on the DCF method).

Johnson, J. E. 1962. The administrative revolution. N.A.A. Bulletin (November): 3-8. (A unified information service within the company).

Johnson, J. E. 1963. Electronic data processing as it affects the accountant. N.A.A. Bulletin (December): 41-48.

Johnson, J. R., R. A. Leitch and J. Neter. 1981. Characteristics of errors in accounts receivable and inventory audits. The Accounting Review (April): 270-293. (JSTOR link).

Johnson, J. R., R. R. Rice and R. A. Roemmich. 1980. Pictures that lie: The abuse of graphs in annual reports. Management Accounting (October): 50-56.

Johnson, J. M., R. J. Dowen and C. L. Norton. 1993. An assessment of lessor accounting for residual values. Accounting Horizons (September): 55-65.

Johnson, J. T. 1959. Is the trust fund theory of capital stock dead? The Accounting Review (October): 609-611. (JSTOR link).

Johnson, J. W. Jr. 1962. Use of profit-type management procedures in nonprofit organizations. N.A.A. Bulletin (September): 16.

Johnson, K. and Z. Swanson. 2007. Quantifying legal risk: A method for managing legal risk. Management Accounting Quarterly (Fall): 22-30.

Johnson, K. P. 1970. Discussion of toward an empirical measure of materiality. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 154-156. (JSTOR link).

Johnson, L. E. 1982. Using LIFO to measure performance. Management Accounting (December): 28-31.

Johnson, L. T. 1977. Current replacement costs and potential managerial benefits. Management Accounting (December): 31-36.

Johnson, L. T. 1992. Research on disclosure. Accounting Horizons (March): 101-103.

Johnson, L. T. 1993. Research on environmental reporting.  Accounting Horizons (September): 118-123.

Johnson, L. T. and K. R. Petrone. 1998. Is goodwill an asset? Accounting Horizons (September): 293-303.

Johnson, L. T. and R. J. Swieringa. 1996. Anatomy of an agenda decision: Statement No. 115. Accounting Horizons (June): 149-179.

Johnson, L. T. and R. J. Swieringa. 1996. Derivatives, hedging and comprehensive income. Accounting Horizons (December): 109-122.

Johnson, L. T., B. P. Robbins, R. J. Swieringa and R. L. Weil. 1993. Expected values in financial reporting. Accounting Horizons (December): 77-90.

Johnson, L. T., C. L. Reither and R. J. Swieringa. 1995. Toward reporting comprehensive income. Accounting Horizons (December): 128-137.

Johnson, M. F., R. Kasznik and K. K. Nelson. 2001. The impact of securities litigation reform on the disclosure of forward-looking information by high technology firms. Journal of Accounting Research (September): 297-327. (JSTOR link).

Johnson, M. K. 1968. A system of modified direct costing for planning and control. Management Accounting (June): 51-56. (Related to alleviating problems in the conversion to direct costing).

Johnson, P. L. and P. A. Dierks. 1982. What are women accountants really like? Management Accounting (March): 24-28, 46.

Johnson, O. 1965. Corporate giving: A note on profit maximization and accounting disclosure. Journal of Accounting Research (Spring): 75-85. (JSTOR link).

Johnson, O. 1967. A consequential approach to accounting for R & D. Journal of Accounting Research (Autumn): 164-172. (JSTOR link).

Johnson, O. 1968. Some reservations on the significance of prospective income data. The Accounting Review (July): 546-548. (JSTOR link).

Johnson, O. 1968. DR Scott Memorial Lectures. The Curators of the University of Missouri. Review by R. E. Boggs. (JSTOR link).

Johnson, O. 1968. Two general concepts of depreciation. Journal of Accounting Research (Spring): 29-37. (JSTOR link).

Johnson, O. 1970. Toward an "Events" theory of accounting. The Accounting Review (October): 641-653. (JSTOR link).

Johnson, O. 1974. The art of enquiry: A seminar in accounting research. The Accounting Review (January): 159-165. (JSTOR link).

Johnson, O. 1976. Contra-equity accounting for R&D. The Accounting Review (October): 808-822. (JSTOR link).

Johnson, O. 1981. [Discussion of some implications of the United States constitution for accounting institution alternatives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 129-133. (JSTOR link).

Johnson, O. 1981. Some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 89-119. (JSTOR link).

Johnson, O. and S. Gunn. 1974. Conflict resolution: The market and/or accounting? The Accounting Review (October): 649-663. (JSTOR link).

Johnson, O. 1992. Business judgment v. audit judgment: Why the legal distinction? Accounting, Organizations and Society 17(3-4): 205-222.

Johnson, O. K. Jr. 1958. How to help your bank to help you. N.A.A. Bulletin (August): 36. 

Johnson, P. E., K. Jamal and R. G. Berryman. 1989. Audit judgment research. Accounting, Organizations and Society 14(1-2): 83-99.

Johnson, P. E., S. Grazioli and K. Jamal. 1993. Fraud detection: Intentionality and deception in cognition. Accounting, Organizations and Society 18(5): 467-488.

Johnson, R. D. and J. J. Beren. 1973. Commodity straddle: A viable tax-shelter. Management Accounting (November): 35-37, 44.

Johnson, R. E. 1956. Laboratory stores on tabulating machines. N.A.C.A. Bulletin (July): 1371-1380.

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Johnson, R. E. 2005. Health and productivity programs: The business case. Strategic Finance (March): 46-53, 67.

Johnson, R. E. and P. G. Johnson. 2003. Are H&P programs for you? Strategic Finance (December): 39-45. (Healthcare and productivity programs).

Johnson, R. I. 1948. A post-sale record for manufacturing equipment. N.A.C.A. Bulletin (April 1): 955-960.

Johnson, R. T. and M. Benis. 1975. The premature retirement of debt. Management Accounting (January): 43-44, 47.

Johnson, R. V. and J. L. Shinn. 1959. Constructing and using profit and loss statements by division and market. N.A.A. Bulletin (May): 5-10.

Johnson, S. and K. H. Blanchard. 1993. The One Minute Manager. Berkley Pub Group.

Johnson, S. and K. H. Blanchard. 1998. Who Moved My Cheese? An Amazing Way to Deal with Change in Your Work and in Your Life. Putnam Publishing Group.

Johnson, S. B. 1985. The economic function of doctoral programs in accounting: Alternative theories and educational implications. The Accounting Review (October): 736-743. (JSTOR link).

Johnson, S. C. 1973. An accounting system for joint ventures. Management Accounting (April): 37-38.

Johnson, S. D. 1998. The ABCs of the electric utility industry. Management Accounting (November): 25-26, 28, 30-32.

Johnson, S. D., L. N. Killough and R. Schulman. 1999. The impact of organizational and professional differences on the effectiveness of management accounting communication. Advances in Management Accounting (8): 71-93.

Johnson, S. G. 1978. An evaluation of expectancy-instrumentality theory as a model of organizational interaction. Johnson.

Johnson, S. J. and M. J. Raymond. 1994. Controlling end-user computing. Management Accounting (September): 66-69.

Johnson, S. M. 1957. Sequential production planning over time at minimum cost. Management Science (July): 435-437. (JSTOR link).

Johnson, S. M. 1959. Discussion: Sequencing n jobs on two machines with arbitrary time lags. Management Science (April): 299-303. (JSTOR link).

Johnson, V. E. and S. E. Kaplan. 1996. Auditors' decision-aided probability assessments: An analysis of the effects of list length and response format. Journal of Information Systems (Fall): 87-101.

Johnson, W. B. 1979. A test of the expectancy theory of motivation in an accounting environment: A comment. The Accounting Review (April): 409-411. (JSTOR link).

Johnson, W. B. 1982. The impact of confidence interval information on probability judgments. Accounting, Organizations and Society 7(4): 349-367.

Johnson, W. B. 1983. "Representativeness" in judgmental predictions of corporate bankruptcy. The Accounting Review (January): 78-97. (JSTOR link).

Johnson, W. B. 1985. Discussion of valuation implications of SFAS No. 33 data for electric utility investors. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 48-53. (JSTOR link).

Johnson, W. B. 1987. Discussion of management compensation contracts and merger-induced abnormal returns. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 77-84. (JSTOR link).

Johnson, W. B. and D. S. Dhaliwal. 1988. LIFO abandonment. Journal of Accounting Research (Autumn): 236-272. (JSTOR link).

Johnson, W. B. and R. Ramanan. 1988. Discretionary accounting changes from "Successful efforts" to "full cost" methods: 1970-76. The Accounting Review (January): 96-110. (JSTOR link).

Johnson, W. B. and T. Lys. 1990. The market for audit services: Evidence from voluntary auditor changes. Journal of Accounting and Economics (January): 281-308.

Johnson, W. B., R. P. Magee, N. J. Nagarajan, and H. A. Newman. 1985. An analysis of the stock price reaction to sudden executive deaths: Implications for the managerial labor market. Journal of Accounting and Economics (April): 151-174.

Johnsson, M. 2002. The changing role of the CFO. Strategic Finance (June): 54-57, 67.

Johnston, J. 1960. Statistical Cost Control. New York: McGraw-Hill.

Johnston, J. 1963. Econometric Methods. New York: McGraw-Hill.

Johnstone, K. M. and J. C. Bedard. 2001. Engagement planning, bid pricing, and client response in the market for initial attest engagements. The Accounting Review (April): 199-220. (JSTOR link).

Johnstone, K. M. and S. R. Muzatko. 2002. Resolving difficult accounting issues: A case study in client-auditor interaction. Issues In Accounting Education (February): 27-39.

Johnstone, K. M., M. H. Sutton and T. D. Warfield. 2001. Antecedents and consequences of independence risk: Framework for analysis. Accounting Horizons (March): 1-18.

Johsson, S. and R. Solli. 1993. 'Accounting talk' in a caring setting. Management Accounting Research (December): 301-320.

Joiner, G. L. and M. A. Gaudard. 1990. Variation, management, and W. Edwards Deming. Quality Progress (December): 29-37. (Summary).

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jonas, G. J. and J. Blanchet. 2000. Assessing quality of financial reporting. Accounting Horizons (September): 353-363.

Jonas, G. J. and S. J. Young. 1998. Bridging the gap: Who can bring a user focus to business reporting? Accounting Horizons (June): 154-159.

Jones, A. III. and C. S. Norman. 2006. Decision making in a public accounting firm: An instructional case in risk evaluation, client continuance, and auditor independence within the context of the Sarbanes-Oxley Act of 2002. Issues In Accounting Education (November): 431-447.

Jones, C. S. 1985. An empirical study of the role of management accounting systems following takeover or merger. Accounting, Organizations and Society 10(2): 177-200.

Jones, C. S. 1985. An empirical study of the evidence for contingency theories of management accounting systems in conditions of rapid change. Accounting, Organizations and Society 10(3): 303-328.

Jones, C. S. 1992. The attitudes of owner-managers towards accounting control systems following management buyout. Accounting, Organizations and Society 17(2): 151-168.

Jones, D. and B. Hansen. 2002. Productivity grows in spite of recession. USA Today (July 29): 1B and 3B. (This article provides a ranking of the Fortune 100 companies in terms of total factor productivity (TFP). The TFP measurement is based on the work of Robert Solow and extended by Hariolf Grupp and Shlomo Maital).

Jones, D. C. and W. G. Titmas. 1955. Dimensions of effective budgeting. N.A.C.A. Bulletin (October): 198-203.

Jones, D. J. 1991. JIT & the EOQ model: Odd couple no more. Management Accounting (February): 54-57.

Jones, G. 2008. How the best of the best get better and better. Harvard Business Review (June): 123-127.

Jones, G. E. and D. E. VanDyke. 1998. The Business of Business Valuation: The Professional's Guide to Leading Your Client Through the Valuation Process. McGraw-Hill.

Jones, G. E. and M. J. Kavanagh. 1996. An experimental examination of the effects of individual situational factors on unethical behavioral intentions in the workplace. Journal of Business Ethics 15(5): 511-523.

Jones, G. K. 1969. Capital budgeting: A modified approach to simplify sound investment decisions. Management Accounting (March): 33-34.

Jones, G. M. 1958. University responses to EDP. The Accounting Review (October): 645-649. (JSTOR link).

Jones, G. M. 1960. Educators, electrons, and business models: A problem in synthesis. The Accounting Review (October): 619-626. (JSTOR link).

Jones, G. M. 1962. Accounting innovation and the psychology of change. The Accounting Review (April): 244-250. (JSTOR link).

Jones, G. M. 1964. Controlling retail inventory through planned open-to-buy positions. N.A.A. Bulletin (November): 7-12.

Jones, G. M. 1965. Linear algebra for the neophyte. The Accounting Review (July): 636-640. (JSTOR link).

Jones, G. M. 1968. Some problems in accounting for land development. Management Accounting (August): 27-33.

Jones, G. M. 1968. But is it income? Management Accounting (February): 42-45.

Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.

Jones, G. M. and S. A. Awad. 1972. The use of accounting techniques in small firms. Management Accounting (February): 41-44.

Jones, G. M. and W. T. Yard. 1962. A practical application of present-value analysis. N.A.A. Bulletin (January): 63-68.

Jones, H. M. and V. E. Pontius. 1965. Survey of accounting teaching via television. The Accounting Review (October): 863-867. (JSTOR link).

Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin (January 1): 511-533.

Jones, J. J. 1991. Earnings management during import relief investigations. Journal of Accounting Research (Autumn): 193-228. (JSTOR link).

Jones, J. P. and K. T. Fields. 2001. The role of supplemental instruction in the first accounting course. Issues In Accounting Education (November): 531-547.

Jones, J. W. 1942. The execution of the federal budget. The Accounting Review (April): 88-94. (JSTOR link).

Jones, J. W. 1970. Pitfalls of misinformation: A case study. Management Accounting (June): 17-19, 23.

Jones, J. W. 1971. Accounting for amusement parks. Management Accounting (April): 20-21.

Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Jones, L. 1988. Competitor cost analysis at Caterpillar. Management Accounting (October): 32-38.

Jones, L. F. 1991. Product costing at Caterpillar. Management Accounting (February): 34-35, 38-42.

Jones, P. A. 1971. The computer: A cost-benefit analysis. Management Accounting (July): 23-25, 51.

Jones, R. C. 1937. Current practice in teaching elementary accounting. The Accounting Review (June): 174-180. (JSTOR link).

Jones, R. C. 1950. Accounting concepts and standards: A report for the 1949 committee. The Accounting Review (April): 139-141. (JSTOR link).

Jones, R. C. 1950. A flexible test grading formula which emphasizes quality. The Accounting Review (October): 445-448. (JSTOR link).

Jones, R. C. 1951. Research projects in accounting. The Accounting Review (July): 400-413. (JSTOR link).

Jones, R. C. 1952. Supplementary list of research projects in accounting. The Accounting Review (January): 124-125. (JSTOR link).

Jones, R. C. 1953. Supplementary list of research projects in accounting. The Accounting Review (April): 258-264. (JSTOR link).

Jones, R. C. 1954. List of research projects in accounting: 1952-1953. The Accounting Review (April): 286-293. (JSTOR link).

Jones, R. C. 1955. Price Level Changes and Financial Statements, Case Studies of Four Companies. American Accounting Association.

Jones, R. C. 1956. Effects of Price Level Changes on Business Income, Capital and Taxes. American Accounting Association.

Jones, R. G. Jr. 1979. Analyzing initial and growth financing for small businesses. Management Accounting (November): 30-34, 38.

Jones, R. G. Jr. 1982. You can call it earnings, you can call it income, or ... Management Accounting (May): 16-21, 38.

Jones, R. H. 1973. The challenge of capital attraction. Management Accounting (June): 52-53, 58.

Jones, R. K. 1957. Why not capacity costing? N.A.A. Bulletin (November): 13-21.

Jones, R. K. 1969. Integrated budget: A tool for planning and control. Management Accounting (June): 78-79.

Jones, R. L. 1966. Cost control for engineering programs. Management Accounting (June): 25-32.

Jones, R. L. and H. J. Trentin. 1966. Budgeting general and administrative expenses: A planning and control system. Management Bulletin 74. New York: American Management Association.

Jones, R. P. 1956. Developing a machine operation incentive. N.A.C.A. Bulletin (January): 619-625.

Jones, R. P. 1962. Practical control of preparatory programming time for a computer installation. N.A.A. Bulletin (April): 71-78.

Jones, S. and D. A. Hensher. 2005. Advanced probability modelling and the prediction of corporate bankruptcy. Journal of Applied Management Accounting Research (Summer): 21-36.

Jones, S. K. and K. M. Poston. 1992. An alternative formulation for activity-based cost functions. Advances In Management Accounting (1): 141-150.

Jones, S. K. and L. A. Ponemon. 1993. A comment on "A multidimensional analysis of selected ethical issues in accounting". The Accounting Review (April): 411-416. (JSTOR link).

Jones, S. K., D. L. Wright and V. M. Karbhari. 1999. The relevance of activity-based management support for composite structures design. Advances in Management Accounting (7): 1-24.

Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. (Summary).

Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.

Jones, T. M. 1991. Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review (April): 366-395.

Jones, W. 1970. A procedure to find optimal overrun quantity. Management Accounting (February): 35-36. (An application of decision theory).

Jones, W. C. 1956. Target areas for lowering costs. N.A.C.A. Bulletin (April): 964-971.

Jones, W. C. 1959. Service and maintenance labor cost control through man-hour budget standards. N.A.A. Bulletin (August): 35-44.

Jones, W. V. 1972. Setting up production standards. Management Accounting (August): 37-38.

Jonson, L. C., B. Jonsson and G. Svensson. 1978. The application of social accounting to absenteeism and personnel turnover. Accounting, Organizations and Society 3(3-4): 261-268.

Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304. 

Jonsson, S. 1991. Accounting elites and accounting theory: A reply to Paul Montagna. Accounting, Organizations and Society 16(1): 101-103.

Jonsson, S. 1991. Role making for accounting while the state is watching. Accounting, Organizations and Society 16(5-6): 521-546.

Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).

Jonsson, S. and A. Gronlund. 1988. Life with a sub-contractor: New technology and management accounting. Accounting, Organizations and Society 13(5): 513-532.

Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).

Joos, P. 2000. Discussion of the economic consequences of increased disclosure. Journal of Accounting Research (Studies on Accounting Information and the Economics of the Firm): 125-136. (JSTOR link).

Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 141-168. (JSTOR link).

Joplin, B. 1967. Can the accountant manage EDP? Management Accounting (November): 3-7.

Joplin, B. 1970. What business are we in? Information! Management Accounting (April): 36-39.

Joplin, H. B. 1963. Plan better for electronic data processing. N.A.A. Bulletin (January): 35-39.

Jordan, J. P. 1920. Foundry costs. National Association of Cost Accountants Official Publications (September): 3-15 and Managerial uses of foundry costs. A3-A13.

Jordan, J. P. 1920. Managerial uses of foundry costs. National Association of Cost Accountants Official Publications (December).

Jordan, L. H. 1962. A discussion of the usefulness and theory of direct costing. N.A.A. Bulletin (March): 53-60.

Jordan, L. H. 1963. Accounting education calls for graduate study. N.A.A. Bulletin (October): 51.

Jordan, R. B. 1958. Learning how to use the learning curve. N.A.A. Bulletin (January): 27-40.

Jordan, R. B. 1960. Know your government contracts. N.A.A. Bulletin (March): 43-52.

Jordan, R. B. 1961. Let us avail ourselves of