Management And Accounting Web

Main Bibliography
Section K: KOD-KZ

KAA-KAT | KAU-KIL | KIM-KOC | KOD-KZ

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

A  |  B  | C  |  D  |  E  |  F  |  G  |  HI  |  J  |  K  |  L  |  M

  N  |  O  |  P  |  Q  |  R  |  S  |  T  | U  |  V  |  W  |  X Y Z

Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.

Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).

Koehler, R. W. 1974. The effect of internship programs on subsequent college performance. The Accounting Review (April): 382-384. (JSTOR link).

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Koehler, T. 1922. The Accounting Quiz-answerer. The Tri-service Accounting Corporation.

Koehn, J. L. and J. J. Hallam. 1999. A course survey of financial statement analysis. Issues in Accounting Education (August): 413-421.

Koehn, J. L. and S. W. Shelton. 2014. A comprehensive approach to comprehensive income. Strategic Finance (March): 41-49.

Koehn, N. F. 2001. Brand New: How Entrepreneurs Earned Consumer's trust from Wedgwood to Dell. Harvard Business School Press.

Koelsch, J. R. 1985. CIM: A competitive edge. Production Engineering (November): 28-37.

Koenigsberg, E. 1959. Production lines and internal storage - A review. Management Science (July): 410-433. (JSTOR link).

Koenigsberg, E. 1962. A short note on SANS. Management Science (January): 201-209. (JSTOR link).

Koenigsberg, E. 1966. On jockeying in queues. Management Science (January): 412-436. (JSTOR link).

Koeppen, D. R. 1988. Using the FASB's conceptual framework: Fitting the pieces together. Accounting Horizons (June): 18-26.

Koeppen, D. R. 1990. Creating an accounting culture in the classroom. The Accounting Historians Journal 17(1): 89-96. (JSTOR link).

Koeppen, D. R., C. E. Bain and K. B. Walker. 1990. Are early retirement plans cost effective? Management Accounting (April): 34-37.

Koerber, J. 2017. There is nothing more gratifying... Journal of Accountancy (June): 96.

Koester, E. R. 1935. Modern time study methods through motion study. N.A.C.A. Bulletin (August 15): 1336-1346.

Koester, R. and F. Luthans. 1979. The impact of the computer on the choice activity of decision makers: A replication with actual users of computerized MIS. The Academy of Management Journal 22(2): 416-422. (JSTOR link).

Koester, R. J. 1982. Handbook on Oil and Gas Accounting. Institute For Energy Development.

Koester, R. and W. Carson. 1976. An appraisal of collegiate business students' understanding of price-level-adjusted financial statements The Accounting Review (July): 625-628. (JSTOR link).

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

Kogan, A. 2014. Annual editor report. Journal of Emerging Technologies in Accounting (11): 105-107.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1999. Continuous online auditing: A program of research. Journal of Information Systems (Fall): 87-103.

Kogut, B. 2000. The network as knowledge: Generative rules and the emergence of structure. Strategic Management Journal (21): 405-425.

Koh, H. C. and M. Y. Koh. 1998. Empirical evaluation of accounting programs: A proposed factor-analytic approach. Journal of Accounting Education 16(2): 295-314.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Koh, J. and N. Venkatraman. 1991. Joint venture formations and stock market reactions: An assessment in the information technology sector. The Academy of Management Journal 34(4): 869-892. (JSTOR link).

Koh, K. and Y. H. Tong. 2013. The effects of clients' controversial activities on audit pricing. Auditing: A Journal of Practice & Theory 32(2): 67-96.

Koh, K., S. Rajgopal and S. Srinivasan. 2013. Non-audit services and financial reporting quality: Evidence from 1978-1980. Review of Accounting Studies 18(1): 1-33.

Koh, P. and D. M. Reeb. 2015. Missing R&D. Journal of Accounting and Economics (August): 73-94.

Kohavi, R. and S. Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review (September/October): 74-82. ("In an A/B test the experimenter sets up two experiences: "A", the control, is usually the current system considered the "champion," and "B," the treatment, is a modification that attempts to improve something - the "challenger."").

Kohavi, R., L. Mason, R. Parekh and Z. Zheng. 2004. Lessons and challenges from mining retail e-commerce data. Machine Learning 57 (1-2): 83-113.

Kohl, C. N. 1937. What is wrong with most profit and loss statements? N.A.C.A. Bulletin (July 1): 1207-1219.

Kohl, C. N. 1940. Budgeting for control. N.A.C.A. Bulletin (February 15): 746-757.

Kohl, M. 1961. Objectives of accounting education in the liberal arts college. The Accounting Review (October): 631-634. (JSTOR link).

Kohlbeck, M. 2005. Reporting earnings at Summer Technology - A capstone case involving intermediate accounting topics. Issues in Accounting Education (May): 195-212.

Kohlbeck, M. 2011. Investor valuations of suppliers' major customer disclosures. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 278-285.

Kohlbeck, M. and B. W. Mayhew. 2017. Are related party transactions red flags? Contemporary Accounting Research 34(2): 900-928.

Kohlbeck, M. and T. D. Warfield. 2007. Unrecorded intangible assets: Abnormal earnings and valuation. Accounting Horizons (March): 23-41.

Kohlbeck, M., T. Smith and A. Valencia. 2017. Auditors and net transfers of level 3 fair-value financial instruments. Advances in Accounting: Incorporating Advances in International Accounting (36): 27-39.

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.

Kohlbeck, M. J., J. R. Cohen and L. L. Holder-Webb. 2009. Auditing intangible assets and evaluating fair market value: The case of reacquired franchise rights. Issues in Accounting Education (February): 45-61. (Case study).

Kohlbeck, M. J., S. D. Krische, N. R. Mangold and S. G. Ryan. 2012. Financial market regulation and opportunities for accounting research. Accounting Horizons (September): 563-581.

Kohler, E. L. 1927. Examinations of the American Institute of Accountants. The Accounting Review (December): 354-361. (JSTOR link).

Kohler, E. L. 1926. Tendencies in balance sheet construction. The Accounting Review (December): 1-11. (JSTOR link).

Kohler, E. L. 1931. A C. P. A. problem. The Accounting Review (December): 308-311. (JSTOR link).

Kohler, E. L. 1931. The concept of earned surplus. The Accounting Review (September): 206-217. (JSTOR link).

Kohler, E. L. 1932. Grading C. P. A. papers. The Accounting Review (March): 67-69. (JSTOR link).

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10. (JSTOR link).

Kohler, E. L. 1932. Solution to problem in December issue. The Accounting Review (June): 142-144. (JSTOR link).

Kohler, E. L. 1935. A federal income-tax chart for 1936. The Accounting Review (December): 406-407. (JSTOR link).

Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33. (JSTOR link).

Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379. (JSTOR link).

Kohler, E. L. 1939. Quasi reorganizations. The Accounting Review (December): 456. (JSTOR link).

Kohler, E. L. 1940. Cases in accounting. The Accounting Review (March): 130-131. (JSTOR link).

Kohler, E. L. 1940. Need for budgetary accounts. The Accounting Review (December): 528-530. (JSTOR link).

Kohler, E. L. 1940. Protection for investors. The Accounting Review (September): 446-452. (JSTOR link).

Kohler, E. L. 1942. Accounting principles underlying corporate financial statements a symposium. The Accounting Review (January): 1-3. (JSTOR link).

Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44. (JSTOR link).

Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31.

Kohler, E. L. 1948. Depreciation and the Price Level: A Symposium Third negative. The Accounting Review (April): 131-136. (JSTOR link).

Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62. (JSTOR link).

Kohler, E. L. 1952. Accounting concepts and national income. The Accounting Review (January): 50-56. (JSTOR link).

Kohler, E. L. 1953. Essential elements in a program of internal audit. The Accounting Review (January): 17-24. (JSTOR link).

Kohler, E. L. 1953. The 1952 Report of the Committee on National Income. The Accounting Review (April): 178. (JSTOR link).

Kohler, E. L. 1955. The activity: Nerve center of management and accounting. N.A.C.A. Bulletin (August): 1627-1633.

Kohler, E. L. 1961. Background for management accounting techniques. N.A.A. Bulletin (October): 5-18. (Address at the annual conference related to the differences between accounting as taught and accounting as practiced).

Kohler, E. L. 1963. A Dictionary for Accountants. Prentice Hall.

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269. (JSTOR link).

Kohler, E. L. 1967. Fairness. The Journal of Accountancy (December): 58-60.

Kohler, E. L. 1975. In all my years. The Accounting Historians Journal 2(1-4): 27-30. (JSTOR link).

Kohler, E. L. and H. T. Scovill. 1938. Some tentative propositions underlying consolidated reports. The Accounting Review (March): 63-77. (JSTOR link).

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308. (JSTOR link).

Kohler, M. F. and A. Matz. 1968. Swiss financial reporting and auditing practices. Abacus 4(1): 3-16.

Kohler, T., K. Matzler and J. Füller. 2009. Avatar-based innovation: Using virtual worlds for real-world innovation. Technovation (June-July): 395-407.

Kohli, R. and R. Sah. 2006. Research note: Some empirical regularities in market shares. Management Science (November): 1792-1798. (JSTOR link).

Kohlmeyer, J. M. III. and J. A. Samuels. 2017. Rebecca's coffee and Tea House: A strategic mapping and balance scorecard case study. Issues in Accounting Education (May): 73-81.

Kohls, P. 2016. Fast track to the CMA. Strategic Finance (June): 64.

Kohn, A. 1992. No Contest: The Case Against Competition. Boston: Houghton Mifflin.

Kohn, A. 1999. Punished By Rewards: The Trouble with Gold Stars, Incentive Plans, A's, Praise, and Other Bribes. Boston: Houghton Mifflin.

Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63. (Summary).

Kohn, R. E. and D. E. Burlingame. 1971. Air quality control model combining data on morbidity and pollution abatement. Decision Sciences 2(3): 300-310.

Kojima, O. 1977. Accounting textbooks in seventeenth century England - Chiefly about Collins' work. The Accounting Historians Journal 4(1): 69-78. (JSTOR link).

Kojima, O., and B. S. Yamey (eds) 1975. A Notable and very excellente woorke, Daigakudo Books.

Kojima, O., and B. S. Yamey (eds). 1977. The coming of age of double-entry: The Giovanni Farolfi Ledger of 1299-1300. Accounting Historians Journal. (Fall).

Kök, A. G. and Y. Xu. 2011. Optimal and competitive assortments with endogenous pricing under hierarchical consumer choice models. Management Science (September): 1546-1563.

Kokina, J., D. Pachamanova and A. Corbett. 2017. The role of data visualization and analytics in performance management: Guiding entrepreneurial growth decisions. Journal of Accounting Education (38): 50-62. (A case that addresses the growing need for accountants to develop compentency in predictive analytics).

Kokins, I. W. 1922. The scrap problem. National Association of Cost Accountants Official Publications (March 1): 3-14.

Kokkila, L. M. and L. A. Werbaneth, Jr. 1974. The public practice of accounting: An experimental program. The Accounting Review (January): 157-159. (JSTOR link).

Koku, P. S. 2009. The information content and the stock market's reaction to new product announcements in the USA computer industry. Journal of Applied Management Accounting Research (Winter): 21-36.

Koku, P. S. 2010. R&D expenditure and profitability in the pharmaceutical industry in the United States. Journal of Applied Management Accounting Research (Winter): 35-42.

Koku, P. S. and J. Ratnatunga. 2013. Green marketing and misleading statements: The case of Saab in Australia. Journal of Applied Management Accounting Research (Winter): 1-8.

Kokubu, K. and N. Sawabe. 1996. The past, present and future of accounting: A review essay of accounting, organizations and society: The inside and outside of accounting by Sadao Taketera. Accounting, Organizations and Society 21(7-8): 777-787.

Kokula, J. F. 1986. The many roles of the plant controller. Management Accounting (May): 38-41.

Kokula, J. F. 1994. Selling your product line. Management Accounting (January): 49-52.

Kolasinski, A. C. 2009. A tale of two intermediaries: A discussion of Johnston, Markov and Ramnath (2009), and Cheng and Neamtiu (2009). Journal of Accounting and Economics (March): 131-135.

Kolasinski, A. C. 2011. Mark-to-market regulatory accounting when securities markets are stressed: Lessons from the financial crisis of 2007-2009. Journal of Accounting and Economics (November): 174-177.

Kolb, D. A. 1984. Experiential Learning: Experiences as the Source of Learning and Development. Prentice-Hall.

Kolb. D. M. 2015. Be your own best advocate. Harvard Business Review (November): 130-133.

Kolde, E. J. and R. E. Hill. 1967. Conceptual and normative aspects of international management. The Academy of Management Journal 10(2): 119-128. (JSTOR link).

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Kolesar, P. 1966. Minimum cost replacement under Markovian deterioration. Management Science (May): 694-706. (JSTOR link).

Kolesar, P. 1967. Randomized replacement rules which maximize the expected cycle length of equipment subject to Markovian deterioration. Management Science (July): 867-876. (JSTOR link).

Kolesar, P. J. 1967. A branch and bound algorithm for the knapsack problem. Management Science (May): 723-735. (JSTOR link).

Kolfal, B., R. A. Patterson and M. L. Leo. 2013. Market impact on IT security spending. Decision Sciences 44(3): 517-556.

Kolhoff, M. J. 1959. Probability approach to planning and budgeting. N.A.A. Bulletin (May): 77-78.

Kolko, J. 2015. Design thinking comes of age. Harvard Business Review (September): 66-71.

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

Kollaritsch, F. P. 1960. Can the balance sheet reveal financial position? The Accounting Review (July): 482-489. (JSTOR link).

Kollaritsch, F. P. 1961. Replacement values in practice - The example of Austria. N.A.A. Bulletin (August): 35-46.

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385. (JSTOR link).

Kollaritsch, F. P. 1968. Job migration patterns of accountants. Management Accounting (September): 52-55.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Koller, T., M. Goedhart and D. Wessels. 2010. Valuation: Measuring and Managing the Value of Companies, 5th Edition. Wiley.

Kolmin, F. W. and M. J. Cerullo. 1973. Measuring productivity and efficiency. Management Accounting (November): 32-34.

Kolton, P., D. L. Jensen and D. J. Kirk. 1997. Accounting Hall of Fame induction: Remarks, citation and response: Donald James Kirk. The Accounting Historians Journal 24(1): 149-156. (JSTOR link).

Komaroff, A. L. 2009. Executive physicals what's the ROI? Harvard Business Review (September): 28-30.

Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.

Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.

Komisar, R. and K. Lineback. 2000. The Monk and the Riddle: The Education of a Silicon Valley Entrepreneur. Harvard Business School Press.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Konchitchki, Y. 2016. Accounting valuation and cost of capital dynamics: Theoretical and empirical macroeconomic aspects. Discussion of Callen. Abacus 52(1): 26-34.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Konchitchki, Y. and P. Patatoukas. 2014. Accounting earnings and gross domestic product. Journal of Accounting and Economics (February): 76-88.

Konchitchki, Y., Y. Luo, M. L. Ma and F. Wu. 2016. Accounting-based downside risk, cost of capital, and the macroeconomy. Review of Accounting Studies 21(1): 1-36.

Koning, M., G. Mertens and P. Roosenboom. 20010. The impact of media attention on the use of alternative earnings measures. Abacus 46(3): 258-288.

Konishi, T., H. N. Pontell and G. Geis. 2007. Forensic accounting in Japan. Journal of Forensic Accounting 8(1-2): 141-154.

Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.

Konopak, L. T. 1952. A production planning procedure. N.A.C.A. Bulletin (April): 958-968.

Konor, B. 1969. [Illustration]: Thunderstorm. Administrative Science Quarterly 14(4): 521. (JSTOR link).

Konovsky, M. A. and S. D. Pugh. 1994. Citizenship behavior and social exchange. The Academy of Management Journal 37(3): 656-669. (JSTOR link).

Konrad, A. M. and B. A. Gutek. 1986. Impact of work experiences on attitudes toward sexual harassment. Administrative Science Quarterly 31(3): 422-438. (JSTOR link).

Konrad, A. M. and F. Linnehan. 1995. Formalized HRM structures: Coordinating equal employment opportunity or concealing organizational practices? The Academy of Management Journal 38(3): 787-820. (JSTOR link).

Konrad, A. M. and J. Pfeffer. 1990. Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(2): 258-285. (JSTOR link).

Konrad, A. M. and J. Pfeffer. 1990. Erratum: Do you get what you deserve? Factors affecting the relationship between productivity and pay. Administrative Science Quarterly 35(3): 551. (JSTOR link).

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Konstantinidi, T. and P. F. Pope. 2016. Forecasting risk in earnings. Contemporary Accounting Research 33(2): 487-525.

Konstantinidi, T., A. Kraft and P. F. Pope. 2016. Asymmetric persistence and the market pricing of accruals and cash flows. Abacus 52(1): 140-165.

Koo, D. S., J. J. Wu and P. E. Yeung. 2017. Earnings attribution and information transfers. Contemporary Accounting Research 34(3): 1547-1579.

Koo, M., H. Lin, and G. Smedley. 2008. The added value of IT investment: A demand-side perspective. Journal of Emerging Technologies in Accounting (5): 175-187.

Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.

Koonce, L. 1992. Explanation and counterexplanation during audit analytical review. The Accounting Review (January): 59-76. (JSTOR link).

Koonce, L. 1997. Discussion of implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research (Studies on Experts and the Application of Expertise in Accounting, Auditing, and Tax): 25-33. (JSTOR link).

Koonce, L. 2006. Discussion of “Feedback loops, fair value accounting and correlated investments”. Review of Accounting Studies 11(2-3): 417-427.

Koonce, L. and F. Phillips. 1996. Auditors' comprehension and evaluation of client suggested causes in analytical procedures. Behavioral Research In Accounting (8): 32-48.

Koonce, L. and M. G. Lipe. 2017. Firms with inconsistently signed earnings surprises: Do potential investors use a counting heuristic? Contemporary Accounting Research 34(1): 292-313.

Koonce, L., J. Miller and J. Winchel. 2015. The effects of norms on investor reactions to derivative use. Contemporary Accounting Research 32(4): 1529-1554.

Koonce, L., M. G. Lipe and M. L. McAnally. 2005. Judging the risk of financial instruments: Problems and potential remedies. The Accounting Review (July): 871-895. (JSTOR Link).

Koonce, L., M. G. Lipe and M. L. McAnally. 2008. Investor reactions to derivative use and outcomes. Review of Accounting Studies 13(4): 571-597.

Koonce, L., M. L. McAnally and M. Mercer. 2005. How do Investors judge the risk of financial items? The Accounting Review (January): 221-241. (JSTOR Link).

Koonce, L., N. Seybert and J. Smith. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations and Society 36(4-5): 209-225.

Koonce, L., U. Anderson and G. Marchant. 1995. Justification of decisions in auditing. Journal of Accounting Research (Autumn): 369-384. (JSTOR link).

Koontz, C. M. 1961. Speak the language. N.A.A. Bulletin (April): 75-76.

Koontz, H. 1958. A preliminary statement of principles of planning and control. The Journal of the Academy of Management 1(1): 45-61. (JSTOR link).

Koontz, H. 1961. The management theory jungle. The Journal of the Academy of Management 4(3): 174-188. (Summary) (JSTOR link).

Koontz, H. 1969. A model for analyzing the universality and transferability of management. The Academy of Management Journal 12(4): 415-429. (JSTOR link).

Koontz, H. 1970. A model for analyzing the universality and transferability of management: Reply. The Academy of Management Journal 13(2): 224. (JSTOR link).

Koontz, H. D. 1964. Toward a Unified Theory of Management. McGraw-Hill.

Koontz, M. M. 1956. Choose the computer the company needs. N.A.C.A. Bulletin (July): 1317-1322.

Koontz, M. M. 1957. Modern communications for modern equipment. N.A.C.A. Bulletin (January): 613-625.

Koopmans, T. C. 1960. A note about Kantorovich's paper, "Mathematical methods of organizing and planning production". Management Science (July): 363-365. (JSTOR link).

Koopmans, T. C. 1962. On the evaluation of Kantorovich's work of 1939. Management Science (April): 264-265. (JSTOR link).

Koot, R. S. and D. A. Walker. 1972. A reconsideration of the 'great ratios' of economics. Decision Sciences 3(3): 115-123.

Kopczak, L. R. and M. E. Johnson. 2003. The supply-chain management effect. MIT Sloan Management Review (Spring): 27-34.

Kopeikina, L. 2006. The elements of a clear decision. MIT Sloan Management Review (Winter): 19-20.

Kopelman, R. 1977. Across-individual, within-individual and return on effort versions of expectancy theory. Decision Sciences (8): 651-662.

Kopelman, R. E. and P. H. Thompson. 1976. Boundary conditions for expectancy theory predictions of work motivation and job performance. The Academy of Management Journal 19(2): 237-258. (JSTOR link).

Kopetzky, M. K. 2008. The fraud factor. The CPA Journal (April): 62-65.

Kopp, D. G. and R. J. Litschert. 1980. A buffering response in light of variation in core technology, perceived environmental uncertainty, and size. The Academy of Management Journal 23(2): 252-266. (JSTOR link).

Kopp, L. S. and E. O'Donnell. 2005. The influence of a business-process focus on category knowledge and internal control evaluation. Accounting, Organizations, and Society 30(5): 423-434.

Kopp, L. S. and F. Phillips. 2005. Integrating accounting topics within or across functions: Effects on students’ structure and use of knowledge. Journal of Accounting Education 23(3): 170-188.

Kopta, W. 1950. What constitutes the unauthorized practice of law by accountants in tax matters. The Accounting Review (January): 76-80. (JSTOR link).

Kopta, W. A. 1954. Managerial utility of accounting in a period of adjustment. The Accounting Review (July): 369-372. (JSTOR link).

Korb, P. J. and J. L. Williams. 2014. Simplified option versus regular method for home office deductions. The CPA Journal (December): 36-39.

Korf, J. H. 1969. Management accounting control by remote output. Management Accounting (November): 44-47.

Korman, A. K. and R. Tanofsky. 1975. Statistical problems of contingency models in organizational behavior. The Academy of Management Journal 18(2): 393-397. (JSTOR link).

Korman, A. K., U. Wittig-Berman and D. Lang. 1981. Career success and personal failure: Alienation in professionals and managers. The Academy of Management Journal 24(2): 342-360. (JSTOR link).

Kormendi, R. and P. Zarowin. 1996. Dividend policy and permanence of earnings. Review of Accounting Studies 1(2): 141-160.

Korn, D. J. 2007. Securing succession success. Journal of Accountancy (December): 34-37.

Korn, H. J. and J. A. C. Baum. 1999. Chance, imitative, and strategic antecedents to multimarket contact. The Academy of Management Journal 42(2): 171-193. (JSTOR link).

Kornberger, M., C. Carter and A. Ross-Smith. 2010. Changing gender domination in a big four accounting firm: Flexibility, performance and client service in practice. Accounting, Organizations and Society 35(8): 775-791.

Kornberger, M., D. Pflueger and J. Mouritsen. 2017. Evaluative infrastructures: Accounting for platform organization. Accounting, Organizations and Society (60): 79-95.

Kornberger, M., L. Justesen and J. Mouritsen. 2011. "When you make manager, we put a big mountain in front of you": An ethnography of managers in a Big 4 accounting firm. Accounting, Organizations and Society 36(8): 514-533.

Kornbluth, J. S. H. 1974. Accounting in multiple objective linear programming. The Accounting Review (April): 284-295. (JSTOR link).

Korner, J. G. Jr. 1925. Practice before the United States Board of Tax Appeals. Journal of Accountancy (July): 1-14.

Korner, J. G. Jr. 1925. The Board of Tax Appeals and the Certified Public Accountants. Journal of Accountancy (November): 321-328.

Kornish, L. J. and C. B. Levine. 2004. Discipline and common agency: The case of audit and nonaudit services. The Accounting Review (January): 173-200. (JSTOR link).

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Kumar, V. 2014. Making "Freemium" work. Harvard Business Review (May): 27-29. (Freemium is a business model combining "free" and "premium" where users get basic features at no cost and can access richer functionality for a subscription fee. Some companies that use the model are Dropbox, LinkedIn, NYTmes.com and Spotify).

Kumar, V. and A. Pansari. 2015. Measuring the benefits of employee engagement. MIT Sloan Management Review (Summer): 67-72.

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