Management And Accounting Web

Main Bibliography
Section R: REA-RHZ

RAA-RAZ | REA-RHZ | RIA-RIN | RIO-ROS | ROT-RZ

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

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

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

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Rea, G. 1922. Chocolate and cocoa costs. National Association of Cost Accountants Official Publications (July 15): 3-16.

Rea, G. 1923. An introduction to predetermined costs. National Association of Cost Accountants Official Publications (December 15): 3-15.

Rea, G. 1925. Municipal Budgets and Budget Making. Journal of Accountancy (September): 227.

Rea, G. 1930. The interpretation of financial statements for purposes of managerial control. N.A.C.A. Bulletin (March): 815-837.

Rea, G. 1931. Closing books of account on the fifth of the month. N.A.C.A. Bulletin (March 15): 1125-1140.

Rea, G. and J. L. Peper. 1935. Establishing a control over hospital income. N.A.C.A. Bulletin (January 15): 556-580.

Rea, L. M. and R. A. Parker. 2005. Designing and Conducting Survey Research: A Comprehensive Guide (Jossey Bass Public Administration Series). Jossey-Bass.

Read, D., S. Frederick, B. Orsel and J. Rahman. 2005. Four score and seven years from now: The date/delay effect in temporal discounting. Management Science (September): 1326-1335.

Read, J. M. 1988. Legal acceptance of accounting principles in Great Britain and the United States: Some lessons from history. The Accounting Historians Journal 15(1): 1-27.

Read, R. B. 1954. Return on investment - Guide to decisions. N.A.C.A. Bulletin (June): 1231-1244.  (Note).

Read, T. J. 2004. Discussion of director responsibility for IT governance. International Journal of Accounting Information Systems 5(2): 105-107.

Read, W. J. and A. Yezegel. 2018. Going-concern opinion decisions on bankrupt clients: Evidence of long-lasting auditor conservatism? Advances in Accounting: Incorporating Advances in International Accounting (40): 20-26.

Read, W. H. 1947. The war department classification of accounts. The Accounting Review (July): 281-287.

Read, W. H. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Introductory statement. The Accounting Review (January): 28-31.

Read, W. H. 1962. Upward communication in industrial hierarchies. Human Relations 15(1): 3-15.

Read, W. J. and A. Yezegel. 2016. Auditor tenure and going concern opinions for bankrupt clients: Additional evidence. Auditing: A Journal of Practice & Theory 35(1): 163-179.

Read, W. J. and S. Tomczyk. 1988. An argument for complete financial disclosure by public accounting firms. Accounting Horizons (June): 39-46.

Read, W. J. and S. Tomczyk. 1992. An examination of changes in scope of services performed by CPA firms. Accounting Horizons (September): 42-51.

Read, W. J., D. V. Rama and K. Raghunandan. 1998. Are publication requirements for accounting promotions still increasing? Issues in Accounting Education (May): 327-339.

Read, W. J., D. V. Rama and K. Raghunandan. 2004. Local and regional audit firms and the market for SEC audits. Accounting Horizons (December): 241-254.

Ready, D. and A. Mulally. 2017. How to become a game-changing leader. MIT Sloan Management Review (Fall): 63-71.

Ready, D. A. 2002. How storytelling builds next-generation leaders. MIT Sloan Management Review (Summer): 63-69.

Ready, D. A. 2004. How to grow great leaders. Harvard Business Review (December): 92-100.

Ready, D. A. 2004. Leading at the enterprise level. MIT Sloan Management Review (Spring): 87-91.

Ready, D. A. and E. M. Peebles. 2015. Developing the next generation of enterprise leaders. MIT Sloan Management Review (Fall): 43-51.

Ready, D. A. and E. Truelove. 2011. The power of collective ambition. Harvard Business Review (December): 94-102.

Ready, D. A. and J. A. Conger. 2003. Why leadership-development efforts fail. MIT Sloan Management Review (Spring): 83-88.

Ready, D. A. and J. A. Conger. 2007. Make your company a talent factory. Harvard Business Review (June): 68-77.

Ready, D. A. and J. A. Conger. 2008. Enabling bold visions. MIT Sloan Management Review (Winter): 70-76.

Ready, D. A., J. A. Conger and L. A. Hill. 2010. Are you a high potential? Harvard Business Review (June): 78-84.

Ready, D. A., L. A. Hill and J. A. Conger. 2008. Winning the race for talent in emerging markets. Harvard Business Review (November): 62-70.

Ready, D. A., L. A. Hill and R. J. Thomas. 2014. Building a game-changing talent strategy. Harvard Business Review (January/Feburary): 62-68.

Ready, S. L. 1960. Income tax allocations in financial statements - Occasions and opinions. N.A.A. Bulletin (December): 19-30.

Reagans, R. 2005. Preferences, identity, and competition: Predicting tie strength from demographic data. Management Science (September): 1374-1383.

Reagans, R. and B. McEvily. 2003. Network structure and knowledge transfer: The effects of cohesion and range. Administrative Science Quarterly 48(2): 240-267. 2003. Errata: Network structure and knowledge transfer: The effects of cohesion and range. Administrative Science Quarterly 48(3): 554.

Reagans, R. and E. W. Zuckerman. 2001. Networks, diversity, and productivity: The social capital of corporate R&D teams. Organization Science (12): 502-517.

Reagans, R., E. Zuckerman and B. McEvily. 2004. How to make the team: Social networks vs. demography as criteria for designing effective teams. Administrative Science Quarterly 49(1): 101-133.

Reagans, R., L. Argote and D. Brooks. 2005. Individual experience and experience working together: Predicting learning rates from knowing who knows what and knowing how to work together. Management Science (June): 869-881.

Reardon, K. K. 2007. Courage as a skill. Harvard Business Review (January): 58-64.

Reason, T. 2010. Auditing your auditor. CFO (April): 36-42.

Reay, T., K. Golden-Biddle and K. Germann. 2006. Legitimizing a new role: Small wins and microprocesses of change. The Academy of Management Journal 49(5): 977-998.

Rebele, J. E. 1985. An examination of accounting students' perceptions of the importance of communications skills in public accounting. Issues in Accounting Education: 41-50.

Rebele, J. E. and E. K. St. Pierre. 2015. Stagnation in accounting education research. Journal of Accounting Education 33(2): 128-137.

Rebele, J. E. and E. K. St. Pierre. 2019. A commentary on learning objectives for accounting education programs: The importance of soft skills and technical knowledge. Journal of Accounting Education (48): 71-79.

Rebele, J. E. and R. E. Michaels. 1990. Independent auditors' role stress: Antecedent, outcome, and moderating variables. Behavioral Research In Accounting (2): 124-153.

Rebele, J. E., B. A. Apostolou, F. A. Buckless, J. M. Hassell, L. R. Paquette and D. E. Stout. 1998. Accounting education literature review (1991–1997), Part I: Curriculum and instructional approaches. Journal of Accounting Education 16(1): 1-51.

Rebele, J. E., B. A. Apostolou, F. A. Buckless, J. M. Hassell, L. R. Paquette and D. E. Stout. 1998. Accounting education literature review (1991-1997), Part II: Students, educational technology, assessment and faculty issues. Journal of Accounting Education 16(2): 179-245.

Rebele, J. E., D. E. Stout and J. M. Hassell. 1991. A review of empirical research in accounting education: 1985-1991. Journal of Accounting Education 9(2): 167-231.

Rebele, R. 2019. Can we really test people for potential? MIT Sloan Management Review (Spring): 10-13.

Rebello, M. and K. D. Wei. 2014. A glimpse behind a closed door: The long-term investment value of buy-side research and its effect on fund trades and performance. Journal of Accounting Research (June): 775-815.

Reber, R. A. and J. A. Wallin. 1984. The effects of training, goal setting, and knowledge of results on safe behavior: A component analysis. The Academy of Management Journal 27(3): 544-560.

Rebhun, B. J. and K. E. Karim. 2009. New York state eliminates temporary stay exemptions to residency. The CPA Journal (September): 40-43.

Rechtman, Y. 2009. Evaluating software risk as part of a financial audit. The CPA Journal (June): 68-71.

Rechtman, Y. 2017. Blockchain: The making of a simple, secure recording concept. The CPA Journal (June): 15-17.

Rechtman, Y. 2017. Shifting the risk of cybercrime. The CPA Journal (June): 46-50.

Rechtman, Y. M. 2017. Navigating digital sales and use tax nexus. The CPA Journal (August): 15.

Rechtman, Y. M. 2017. The future of two-factor authentication. The CPA Journal (August): 14.

Rechtman, Y. 2018. The reality of blockchain and its limitations. The CPA Journal (July): 29.

Rechtman, Y. 2019. The risks of fraud collusion: Are we only looking at Lit Corners? The CPA Journal (March): 14-15.

Rechtman, Y. and G. Gabriele III. 2016. Technology, risk management, and the audit process managing new acquisitions in the restarted economy. The CPA Journal (May): 16-21.

Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.

Rechtman, Y. and K. Rashbaum. 2015. HIPAA security rule - Demystified. The CPA Journal (April): 68-70.

Rechtman, Y. and S. O'Callaghan. 2014. Understanding the basics of crowdfunding. The CPA Journal (November): 30-33.

Rechtman, Y. M. 2019. Figuring out cryptoassets. The CPA Journal (October): 15.

Rechtman, Y. M. 2020. Goal conflict or goal confluence? The CPA Journal (July/August): 10-14.

Rechtman, Y. M. 2020. The past, present, and future of forensic accounting. The CPA Journal (March): 10-12.

Rechtman, Y. M. 2021. Can robotic process automation improve quality control in audits? The CPA Journal (August/September): 69-72.

Rechtman, Y. M., K. N. Rashbaum and R. D. Gelzer. 2019. Understanding electronic medical records: Reliability and integrity as critical components of medical practice valuation, profitability, and compliance. The CPA Journal (June): 58-61.

Rechtschaffen, G. S. and J. A. Yardley. 1995. Whistleblowing and the law. Management Accounting (March): 38-41.

Reck, F. and A. Fliaster. 2019. Four profiles of successful digital executives. MIT Sloan Management Review (Spring): 1-7.

Reck, J. L. 2000. Ethics and budget allocation decisions of municipal budget officers. Journal of Business Ethics (27): 335-350.

Reck, J. L. 2001. The usefulness of financial & nonfinancial performance information in resource allocation decisions. Journal of Accounting and Public Policy, 20(Spring): 45-71.

Reck, J. L. 2004. Discussion of: Firm performance effects in relation to the implementation and use of enterprise resource planning systems. Journal of Information Systems (Fall): 107-110.

Reck, J. L. 2006. Discussion of The moderating effect of context on the market reaction to IT investments. Journal of Information Systems (Spring): 45-48.

Reck, J. L. and T. R. Waymire. 2020. XBRL reporting by state and local governments: Changes on the horizon. The CPA Journal (June): 48-51.

Reckers, P. and M. Samuelson. 2016. Toward resolving the debate surrounding slippery slope versus licensing behavior: The importance of individual differences in accounting ethical decision making. Advances in Accounting: Incorporating Advances in International Accounting (34): 1-16.

Reckers, P. M. J. 1996. Know thy customer. Journal of Accounting Education 14(2): 179-185.

Reckers, P. M. J. 2006. Perspectives on the proposal for a generally accepted accounting curriculum: A wake-up call for academics. Issues in Accounting Education (February): 31-43. (Note).

Reckers, P. M. J. and A. J. Stagliano. 1977. Zero-Base Budgeting. Management Accounting (November): 18-20.

Reckers, P. M. J. and B. Wong-On-Wing. 1991. Management's motive and its effect on selected audit decisions. Behavioral Research In Accounting (3): 66-84.

Reckers, P. M. J. and J. J. Schultz Jr. 1993. The effects of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research In Accounting (5): 124-144.

Reckers-Sauciuc, A. K. and D. J. Lowe. 2010. The influence of dispositional affect on whistle-blowing. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 259-269.

Reckitt, E. 1905. The public accountant and the universities. Journal of Accountancy (December): 118-121.

Reckitt, E. 1925. Reports, their style and diction. Journal of Accountancy (February): 99-110.

Recor, M. 2009. The deductibility of 'reasonable' compensation. The CPA Journal (April): 44-49.

Recor, M. 2011. The journey of the business use of the home office deduction. The CPA Journal (September): 6-10.

Recor, M. 2012. Classifying independent contractors and employees. The CPA Journal (December): 48-53.

Redd, K., and W. Riddles. 1988. CRS report for Congress. Congressional Research Service (Washington, D.C.: Library of Congress).

Redd, R. O. 1981. The controller and energy management. Management Accounting (March): 48-51, 56.

Reddic, W., S. W. Shelton and G. K. Shmagel. 2017. A repeat offender of corruption: South MunaiGas case study. Journal of Forensic Accounting Research 2(1): A91-A107.

Reddington, D. A. 1973. Control methods for small business. Management Accounting (September): 15-17, 26.

Redemske, M. R. 2012. Home office deduction. Journal of Accountancy (January): 20.

Redhair, O. A. and P. J. Eichinger. 1949. Processing accounts payable in a large company. N.A.C.A. Bulletin (July 1): 1279-1286.

Reding, K. F. 2013. 10 best practices for business student internships. Strategic Finance (October): 42-48.

Reding K. F. and C. Newman. 2017. Improving critical thinking through data analysis. Strategic Finance (June): 48-54.

Reding, K. F., P. J. Sobel, U. L. Anderson, M. J. head, S. Ramamoorti, M. Salamasick and C. Riddle. 2009. Internal Auditing: Assurance and Consulting Services, 2nd Edition. The Institute of Internal Auditors Research Foundation.

Redman, T. C. 2008. Data Driven: Profit from Your Most Important Business Asset. Harvard Business School Press.

Redman, T. C. 2013. Data's credibility problem. Harvard Business Review (December): 84-88.

Redman, T. C. 2021. What's holding your data program back? To deliver on the promise of data-backed technology, such as AI, companies must address underlying restraining forces. MIT Sloan Management Review (Fall): 1-10.

Redman, T. C. 2022. The trust problem that slows digital transformation. MIT Sloan Management Review (Summer): 1-3.

Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.

Reeb, W. L. 2005. Nothing succeeds like succession. Journal of Accountancy (July): 63-64, 67-68. (Succession planning).

Reece, E. and T. E. Richards. 1972. A total system approach to governmental accounting. Management Accounting (May): 14-20, 24.

Reece, J. S., and W. R. Cool. 1978. Measuring investment center performance. Harvard Business Review (May-June): 28-46, 174-176.

Reed, A. II. and L. E. Bolton. 2005. The complexity of identity. MIT Sloan Management Review (Spring): 18-22. (Identity marketing captures the complex process of how a person's view of who they are influences their purchase decisions).

Reed, A. V. 2015. Connecting supply, short-sellers and stock returns: Research challenges. Journal of Accounting and Economics (November-December): 97-103.

Reed, C. J. 1944. Incentive payment plans - A current resume. N.A.C.A. Bulletin (April 15): 867-877.

Reed, D. A. 1960. A pilgrim's progress toward E. D. P. N.A.A. Bulletin (January): 35-40.

Reed, J. P. 1969. The lawyer-client: A managed relationship? The Academy of Management Journal 12(1): 67-80.

Reed, L. W. 2019. A different approach to applying blockchain: A Virginia-based CPA is rolling out a blockchain-based marketplace for transferring tax credits in all states that have legally transferable tax credits. Journal of Accountancy (October): 20-23.

Reed, N. R. 1948. Applying point rating to the setting of machine hour rates. N.A.C.A. Bulletin (March 1): 819-823.

Reed, P. B. 1912. Adjustment of fire losses. Journal of Accountancy (August): 144-145.

Reed, R. 1963. Machine accounting for a small manufacturer - A capsule case. N.A.A. Bulletin (October): 10.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Reed, R. M. and D. K. Pence. 2005. Detecting fraud in financial statements: The use of digital analysis as an analytical review procedure. Journal of Forensic Accounting 6(1): 135-146.

Reed, S. A. 1989. 1989 manuscript award: A historical analysis of depreciation accounting: The United States Steel experience. The Accounting Historians Journal 16(2): 119-153.

Reed, S. A. and J. M. Holley. 1989. The effect of final examination scheduling on student performance. Issues in Accounting Education (Fall): 327-344.

Reed, S. A. and S. H. Kratchman. 1989. A longitudinal and cross-sectional study of students' perceptions of the importance of job attributes. Journal of Accounting Education 7(2): 171-193.

Reed, S. A. and T. P. Klammer. 1986. Perceptions of national AAA meetings. Journal of Accounting Education 4(2): 5-17.

Reed, S. A., J. A. Strawser and R. H. Strawser. 1995. A note on the application of the behavioral life-cycle model in governmental lending decisions. Behavioral Research In Accounting (7): 80-103.

Reed, T. A. 1988. High-tech productivity: The Loch Ness monster? Public Utilities Fortnightly (December 8): 47.

Reedy, J. H. 1961. Techniques of business forecasting. N.A.A. Bulletin (October): 90-93.

Rees, D. A. and T. D. Jones. 2012. The continuing evolution of accounting for goodwill. The CPA Journal (January): 30-33.

Rees, L. 2005. Abnormal returns from predicting earnings thresholds. Review of Accounting Studies 10(4): 465-496.

Rees, L. and B. J. Twedt. 2021. The incremental value relevance of media coverage of earnings announcements: Evidence from the trading of short sellers. Accounting Horizons (December): 143-165.

Rees, L. and P. Elgers. 1997. The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-U.S. and U.S. GAAP. Journal of Accounting Research (Spring): 115-127.

Rees, L. and W. Thomas. 2010. The stock price effects of changes in dispersion of investor beliefs during earnings announcements. Review of Accounting Studies 15(1): 1-31.

Rees, L., S. Gill and R. Gore. 1996. An investigation of asset write-downs and concurrent abnormal accruals. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 157-169.

Rees, L. L. and P. B. Shane. 2012. Academic research and standard-setting: The case of other comprehensive income. Accounting Horizons (December): 789-815.

Rees, T. G. and K. F. Fick. 2009. Weathering the "other-than-temporary" impairment storm. Journal of Accountancy (March): 48-56.

Rees-Evans, H. 1989. Top management transformed as EIS arrives. Accountancy (April): 143-144.

Reeser, C. 1969. Some potential human problems of the project form of organization. The Academy of Management Journal 12(4): 459-467.

Reetz, W. 1945. The contractor's organization for terminations. The Accounting Review (January): 68-76.

Reeve, F. E. and F. C. Russell. 1921. Accounting principles. Alexander Hamilton Institute.

Reeve, J. M. 1983. The five-year accounting program as a quality signal. The Accounting Review (July): 639-646.

Reeve, J. M. 1989. The impact of variation on operating system performance. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 75-89. (Summary).

Reeve, J. M. 1991. Cost management in continuous-process environments. Journal of Cost Management (Spring): 22-34.

Reeve, J. M. 1996. Projects, models, and systems - Where is ABM headed? Journal of Cost Management (Summer): 5-16. (Summary).

Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).

Reeve, J. M. and K. G. Stanga. 1987. Balance sheet impact of using LIFO: An empirical study. Accounting Horizons (September): 9-15.

Reeve, J. M. and K. G. Stanga. 1987. The LIFO pooling decision: Some empirical results from accounting practice. Accounting Horizons (June): 25-33.

Reeve, J. T. 1961. Accounting for radioactive isotope production. N.A.A. Bulletin (August): 53-69.

Reeve, J. T. 1981. Could your company pass a government contract inspection? Management Accounting (March): 52-56.

Reeve, R. and D. Warwick. 2006. Advanced cost management systems in Australia: A study of their use and usefulness. Journal of Applied Management Accounting Research (Winter): 57-70.

Reeve, R. C. and P. J. Hutchinson. 1988. The contribution of non-U.S. institutions to academic accounting journals. Abacus 24(1): 90-94.

Reeves, B., T. W. Malone and T. O'Driscoll. 2008. Leadership's online labs. Harvard Business Review (May): 58-66.

Reeves, H. B. 1967. Can my company afford a computer? Management Accounting (April): 55-56.

Reeves, M. and J. Fuller. 2018. When SMART goals are not so smart. MIT Sloan Management Review (Summer): 1-5.

Reeves, M. and M. Deimler. 2011. Adaptability: The new competitive advantage. Harvard Business Review (July/August): 134-141.

Reeves, M., C. Love and P. Tillmanns. 2012. Your strategy needs a strategy. Harvard Business Review (September): 76-83. (Note).

Reeves, M., G. Goodson and K. Whitaker. 2021. The power of anomaly: To achieve strategic advantage, scan the market for surprises. Harvard Business Review (July/August): 94-101.

Reeves, M., H. Lotan, J. Legrand and M. G. Jocobides. 2019. How business ecosystems rise (and often fall). MIT Sloan Management Review (Summer): 1-6.

Reeves, M., L. Faeste, D. Friedman and H. Lotan. 2019. Beat the odds in M&A turnarounds. MIT Sloan Management Review (Summer): 69-73.

Reeves, M., L. FÆste, K. Whitaker and F. Hassan. 2018. The truth about corporate transformation. MIT Sloan Management Review (Spring): 1-7.

Reeves, M., M. Zeng and A. Venjara. 2015. The self-tuning enterprise: How Alibaba uses algorithmic thinking to constantly reinvent itself. Harvard Business Review (June): 76-83.

Reeves, M., S. Levin and D. Ueda. 2016. The biology of corporate survival: Natural ecosystems hold surprising lessons for business. Harvard Business Review (January/February): 46-55.

Reeves, M., S. Levin, J. D. Harnoss and D. Ueda. 2017. The five steps all leaders must take in the age of uncertainty. MIT Sloan Management Review (Fall): 62.

Reeves, M., S. Levin, J. D. Harnoss and D. Ueda. 2018. The five steps all leaders must take in the age of uncertainty. MIT Sloan Management Review (Spring): 1-5.

Reeves, M., S. Levin, T. Fink and A. Levina. 2020. Taming complexity: Make sure the benefits of any addition to an organization's systems outweight its costs. Harvard Business Review (January/February): 112-121.

Reeves, M., T. Fink, R. Palma and J. Harnoss. 2017. Harnessing the secret structure of innovation. MIT Sloan Management Review (Fall): 37-41.

Reeves, T. K. and B. A. Turner. 1972. A theory of organization and behavior in batch production factories. Administrative Science Quarterly 17(1): 81-98.

Reffett, A. B. 2010. Can identifying and investigating fraud risks increase auditors' liability? The Accounting Review (November): 2145-2167.

Regan, G. and K. Rivera. 2009. Selecting the right investigative resource. Journal of Accountancy (December): 40-45.

Regan, G. and T. Regan. 2007. Software revenue recognition on the rise. Journal of Accountancy (December): 50-54.

Regel, R. W. 2003. Change in the controller's role: Why intuition improves operational and strategic decisions. Journal of Cost Management (January/February): 39-45.

Regenburg, K. and M. N. B. Seitz. 2021. Criminals, bankruptcy, and cost of debt. Review of Accounting Studies 26(3): 1004-1045.

Register, L. C. 1967. The influence of taxes on financial planning. Management Accounting (October): 47-53.

Register, L. C. 1977. How will exempt hospitals remain exempt? Management Accounting (November): 34-38.

Regner, L. G. 1927. An adaptation of mechanical accounting control. N.A.C.A. Bulletin (November 1): 209-229.

Rego, S. O. and R. Wilson. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research (June): 775-809.

Regopoulos, M. 1966. The principle of causation as a basis of scientific method. Management Science (April): C135-C139.

Rehder, R., and F. Ralston. 1984. Total quality management: A revolutionary management philosophy. SAM Advanced Management Journal (49): 24-33.

Rehder, R. R. 1965. Communication and opinion formation in a medical community: The significance of the detail man. The Academy of Management Journal 8(4): 282-291.

Rehg, J. A. and H. W. Kraebber. 2004. Computer Integrated Manufacturing, 3rd Edition. Prentice Hall.

Rehnberg, S. M. 1995. Budgeting: Keep your head out of the cockpit. Management Accounting (July): 34-37. (Focus on flying the plane, not watching the instruments).

Reich, R. 1983. The next American frontier. The Atlantic Monthly (March): 43-58 and (April): 97-108.

Reich, R. 1983. The Next American Frontier. Time Books.

Reich, R. B. 2009. Government in your business. Harvard Business Review (July-August): 94-99.

Reinhardt, F. L. 2016. Case study: How would you save this farm? Harvard Business Review (November): 105-109.

Reichardt, K. E. 1974. Capitalizing cost of information systems. Management Accounting (April): 39-43.

Reichardt, K. E. 1990. Ten myths for not pursuing the CMA. Management Accounting (May): 46-48.

Reichardt, K. E. and D. L. Schroeder. 1990. NAA salaries. Management Accounting (May): 18-24.

Reichardt, K. E. and D. L. Schroeder. 1992. Salaries 1991. Management Accounting (June): 24-27.

Reichardt, K. E. and D. L. Schroeder. 1994. Salaries. Management Accounting (June): 22-30. (Survey).

Reichardt, K. E. and D. L. Schroeder. 1996. Salaries 1995. Management Accounting (June): 20-22, 24, 26, 28, 30, 34.

Reichardt, K. E. and D. L. Schroeder. 1998. Salaries 1997. Management Accounting (June): 26-28, 30-35.

Reichardt, K. E. and D. L. Schroeder. 2000. IMA 99 salary guide. Strategic Finance (June): 28-41.

Reichardt, K. E. and D. L. Schroeder. 2002. The IMA 2001 salary guide. Strategic Finance (June): 24-37.

Reichardt, K. E. and D. L. Schroeder. 2004. IMA 2003 salary guide. Strategic Finance (June): 28-42.

Reichardt, K. E. and D. L. Schroeder. 2006. 2005 salary survey. Strategic Finance (June): 34-50.

Reichardt, K. E. and D. L. Schroeder. 2008. IMA 2007 salary survey. Strategic Finance (June): 26-43.

Reichelstein, S. and A. Rohlfing-Bastian. 2015. Levelized product cost: Concept and decision relevance. The Accounting Review (July): 1653-1682.

Reichelstein, S. and A. Sahoo. 2018. Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1464-1498.

Reichert, B. E. and A. Woods. 2017. Does motivational orientation impact the effectiveness of incentive contracts? Journal of Management Accounting Research 29(2): 87-103.

Reichert, B. E. and M. Sohn. 2023. The effect of using competition to induce employee effort on employee cooperation in multitask job environments. Advances in Management Accounting (34): 33-62.

Reichert, C. J. 2005. Aresubstitute payments alimony? Journal of Accountancy (February): 77-78.

Reichert, C. J. 2005. Differentiating debt from equity. Journal of Accountancy (September): 113-116. (Tax related).

Reichert, C. J. 2005. Extraordinary personal services exception. Journal of Accountancy (June): 95-97.

Reichert, C. J. 2005. FICA taxes for medical residents. Journal of Accountancy (May): 106.

Reichert, C. J. 2005. Is division of an IRA a taxable event? Journal of Accountancy (February): 78-79.

Reichert, C. J. 2005. Note sale: Does it accelerate related-party interest deductions? Journal of Accountancy (March): 87-88.

Reichert, C. J. 2005. Unallocated support payments as alimony. Journal of Accountancy (December): 86-87.

Reichert, C. J. 2005. What makes it alimony? Journal of Accountancy (November): 95-97.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reichert, C. J. 2007. Horse sense applied to startup. Journal of Accountancy (May): 90-91.

Reichert, C. J. 2008. Equitable owner equals deduction. Journal of Accountancy (October): 91-93.

Reichert, C. J. 2010. Estate must reduce its credit for tax on prior transfers. Journal of Accountancy (December): 58-59.

Reichert, C. J. 2011. Highway repairs are domestic production property. Journal of Accountancy (June): 62-64.

Reichert, C. J. 2013. D. C. Circuit rejects per-bet approach for nonresident alien. Journal of Accountancy (October): 74-75. (Gaming gains).

Reichert, C. J. 2013. FICA and FUTA caps refer to common law employment relationships. Journal of Accountancy (December): 70.

Reichert, C. J. 2013. Golf course easement donation lands out of bounds. Journal of Accountancy (April): 76-78. (Tax Court).

Reichert, C. J. 2013. Is a remittance a deposit or a payment? Journal of Accountancy (November): 57-58.

Reichert, C. J. 2013. Loan guarantee terminates IRA. Journal of Accountancy (August): 61-62.

Reichert, C. J. 2013. Vineyard and homes held unfeasible, erasing easement's value. Journal of Accountancy (September): 73-74. (Tax court ruling on charitable contributions).

Reichert, C. J. 2014. Domestic production activities deduction disallowed. Journal of Accountancy (March): 65-66.

Reichert, C. J. 2014. Duty of consistency thwarts inheritors' basis step-up. Journal of Accountancy (January): 56-57.

Reichert, C. J. 2014. Effective filing dates of returns are disputable issues of fact. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2014. Gain exclusion lost upon reacquisition of former principal residence. Journal of Accountancy (August): 73-74.

Reichert, C. J. 2014. Gains as gross income unaffected by Home Concrete. Journal of Accountancy (December): 66-67.

Reichert, C. J. 2014. IRS changes position on foster care payments despite court win. Journal of Accountancy (April): 62-63.

Reichert, C. J. 2014. IRS must reconsider OIC. Journal of Accountancy (June): 66, 68.

Reichert, C. J. 2014. Madoff account value must be determined at trial: The IRS is denied summary judgment on an estate's valuation of its account in an infamous Ponzi scheme. Journal of Accountancy (September): 98.

Reichert, C. J. 2014. Rollover contribution to second IRA disallowed. Journal of Accountancy (May): 61-62.

Reichert, C. J. 2014. Sec 121 gain exclusion does not offset suspended passive losses. Journal of Accountancy (October): 61-62.

Reichert, C. J. 2014. Settlement of workers' comp claim partially excludable. Journal of Accountancy (February): 61-62.

Reichert, C. J. 2014. Trust can be a real estate professional. Journal of Accountancy (July): 80-81.

Reichert, C. J. 2015. Tax matters: Auto dealer stumbles on LIFO reversal. Journal of Accountancy (September): 84, 86.

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reichert, C. J. 2015. Tax matters: Egg donor's payment for pain is taxable income. Journal of Accountancy (April/May): 95-96.

Reichert, C. J. 2015. Tax matters: Eight circuit weighs in on soil conservation payments. Journal of Accountancy (January): 70.

Reichert, C. J. 2015. Tax matters: Gain recognized from repossession of principal residence. Journal of Accountancy (December): 72, 73.

Reichert, C. J. 2015. Tax matters: Gifts to family trust are present interests in property. Journal of Accountancy (August): 72-74.

Reichert, C. J. 2015. Tax matters: Merged corporations can offset tax interest. Journal of Accountancy (February): 66-67.

Reichert, C. J. 2015. Tax matters: Mortgage debt limit applied per taxpayer. Journal of Accountancy (November): 76-77.

Reichert, C. J. 2015. Tax matters: Refundable state business tax credits are income. Journal of Accountancy (June): 74-76.

Reichert, C. J. 2015. Tax matters: Right to purchase land is a capital asset. Journal of Accountancy (March): 68, 70.

Reichert, C. J. 2015. Tax matters: Taxpayer is awarded attorneys' fees and court costs. Journal of Accountancy (October): 74-75.

Reichert, C. J. 2016. Compensation is held reasonable and a management fee deduction allowed. Journal of Accountancy (September): 78-80.

Reichert, C. J. 2016. Deduction allowed for unredeemed 'fuelperks!' Journal of Accountancy (October): 66.

Reichert, C. J. 2016. Forfeited deposits are ordinary income. Journal of Accountancy (December): 68-70.

Reichert, C. J. 2016. Form 1098-T is not controlling. Journal of Accountancy (August): 70-71.

Reichert, C. J. 2016. Tax matters: Alleged ROBS-type transaction leaves business funding taxable. Journal of Accountancy (June): 79-80.

Reichert, C. J. 2016. Tax matters: IRS withdraws controversial charitable donation information reporting rules. Journal of Accountancy (April): 78-79.

Reichert, C. J. 2016. Tax matters: Judge's above-the-line employee expense deduction is disallowed. Journal of Accountancy (May): 68-70.

Reichert, C. J. 2016. Tax matters: Missing signature means return is invalid. Journal of Accountancy (January): 59-60.

Reichert, C. J. 2016. Tax matters: No carryforward of disallowed IRA deduction. Journal of Accountancy (February): 68-70.

Reichert, C. J. 2016. Tax matters: Prohibited transaction results in deemed IRA distribution. Journal of Accountancy (July): 71-72,74.

Reichert, C. J. 2016. Tax matters: Trusts prevail in transferee liability case. Journal of Accountancy (March): 76-77.

Reichert, C. J. 2017. Canceled debt is partially excludable. Journal of Accountancy (May): 74-76.

Reichert, C. J. 2017. Couple must repay advance premium tax credit. Journal of Accountancy (December): 65-66.

Reichert, C. J. 2017. District court reverses emotional distress damages award against the IRS. Journal of Accountancy (February): 62.

Reichert, C. J. 2017. Filing of incorrect form is considered a valid informal refund claim. Journal of Accountancy (September): 65-67.

Reichert, C. J. 2017. Loan guarantees do not increase S corporation shareholder's basis. Journal of Accountancy (July): 66.

Reichert, C. J. 2017. Medical practice owner is held liable for employment taxes. Journal of Accountancy (March): 62-64.

Reichert, C. J. 2017. Mistaken IRA rollover creates problems for taxpayer. Journal of Accountancy (April): 60.

Reichert, C. J. 2017. No unrestricted right to fraudulently obtained income. Journal of Accountancy (June): 76-78.

Reichert, C. J. 2017. 'Pump and dump' theft loss allowed despite open arbitration claim. Journal of Accountancy (August): 64-65.

Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.

Reichert, C. J. 2017. Tax Court: Taxpayers engaged in abusive Roth IRA transactions. Journal of Accountancy (October): 58.

Reichert, C. J. 2018. Appellate court vacates summary judgment for unpaid withholding taxes. Journal of Accountancy (September): 60-61.

Reichert, C. J. 2018. Canadian's Ohio unemployment compensation is taxable. Journal of Accountancy (January): 62-64.

Reichert, C. J. 2018. CEO of tax-exempt organization hit with excess benefit taxes. Journal of Accountancy (May): 66-68.

Reichert, C. J. 2018. Charitable contribution deduction denied for conservation easement. Journal of Accountancy (July): 64-65.

Reichert, C. J. 2018. Frequent gambler was not a professional. Journal of Accountancy (February): 63-64.

Reichert, C. J. 2018. Income omission triggers 6-year limitation period. Journal of Accountancy (November): 62, 64.

Reichert, C. J. 2018. Short sale is considered on transaction. Journal of Accountancy (June): 58-59.

Reichert, C. J. 2018. U.K. divorce decree payment was not alimony. Journal of Accountancy (March): 67-68.

Reichert, C. J. 2018. Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes. Journal of Accountancy (August): 66-67.

Reichert, C. J. 2019. Medical marijuana dispensary is denied increases to its COGS. Journal of Accountancy (March): 56-57.

Reichert, C. J. 2019. Question of material fact existed for untimely filed tax return. Journal of Accountancy (April/May): 59-60.

Reichert, C. J. 2019. State cash grants were nontaxable contributions to capital. Journal of Accountancy (August): 58.

Reichert, C. J. 2019. Tax court denies microcaptive insurance arrangement. Journal of Accountancy (July): 58-59.

Reichert, C. J. 2019. Tax matters: Mayo Clinic held to be an educational organization despite engaging in noneducational activities: A district court invalidates a regulation requiring educational activities to be an educational organization's primary function and its other activities to be merely incidental to those activities. Journal of Accountancy (November): 62-63.

Reichert, C. J. 2019. Tax matters: Short-term use prevents grouping real property activities. Journal of Accountancy (December): 70.

Reichert, C. J. 2019. Taxpayer allowed a deduction under claim of right. Journal of Accountancy (September): 57-58.

Reichert, C. J. 2019. Taxpayers are again denied theft loss for 'pump and dump' fraud. Journal of Accountancy (February): 53-55.

Reichert, C. J. 2019. Taxpayers change to foreign tax deduction is ruled untimely. Journal of Accountancy (January): 60.

Reichert, C. J. 2019. Taxpayers did not properly notify IRS of address change, the Tax Court holds. Journal of Accountancy (June): 52.

Reichert, C. J. 2019. Taxpayer's IRA rollover was timely. Journal of Accountancy (October): 64.

Reichert, C. J. 2020. Denial of taxpayer' travel deductions is upheld. Journal of Accountancy (July): 53-54.

Reichert, C. J. 2020. Golf course easement served a valid conservation purpose. Journal of Accountancy (September): 67-68.

Reichert, C. J. 2020. No deduction for paying corporate parent's expense. Journal of Accountancy (January): 52.

Reichert, C. J. 2020. Tax Court denies deduction for conservation easement. Journal of Accountancy (August): 54-55.

Reichert, C. J. 2020. Tax court holds cutting horse activity had a profit motive. Journal of Accountancy (March): 63-64.

Reichert, C. J. 2020. Tax matters: Missing IP PIN does not toll the limitation period. Journal of Accountancy (December): 64.

Reichert, C. J. 2020. Taxpayers are allowed charitable contribution deductions for land. Journal of Accountancy (November): 58-61.

Reichert, C. J. 2020. Taxpayers' petition to the Tax Court was untimely. Journal of Accountancy (June): 54-55.

Reichert, C. J. 2021. President of not-for-profit organization denied passthrough losses. Journal of Accountancy (March): 48.

Reichert, C. J. 2021. Taxpayers adequately apprised the IRS of their change in address. Journal of Accountancy (April/May): 38-39.

Reichert, C. J. 2021. Taxpayers not allowed Ponzi loss safe harbor. Journal of Accountancy (February): 46-47.

Reichert, C. J. 2021. Tomato processor's accrued production costs fail all-events test. Journal of Accountancy (January): 46-47.

Reichert, C. J. and L. J. Kreissl. 2013. Tax matters: Basis reporting for debt instruments and options is phased in. Journal of Accountancy (July): 72-77.

Reichert, C. J., K. M. Cooley and D. Pulliam. 2013. Tax matters: Royalties, U.S.-connected income. Journal of Accountancy (June): 76-80.

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