Main Bibliography
Section S: SAA-SCA

SAA-SCA | SCB-SCH | SCI-SHA | SHB-SIM

| SIN-SMY | SNA-STA | STB-STU | STV-SZ

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

Saadullah, S. M. and N. Elsayed. 2020. An audit simulation of the substantive procedures in the revenue process - A teaching case incorporating Bloom's taxonomy. Journal of Accounting Education (52): 100678.

Saaksvuori, A. and A. Immonen. 2003. Product Lifecycle Management. Springer.

Saaksvuori, A. and A. Immonen. 2010. Product Lifecycle Management, 3rd edition. Springer.

Saari, L. 2007. Bridging the worlds. The Academy of Management Journal 50(5): 1043-1045.

Saaty, T. L. 1980. The Analytic Hierarchy Process: Planning, Priority Setting, Resource Allocation. New York: McGraw Hill Inc.

Saavedra, D. 2018. Syndicate size and the choice of covenants in debt contracts. The Accounting Review (November): 301-329.

Şabac, F. 2008. Dynamic incentives and retirement. Journal of Accounting and Economics (September): 172-200.

Sabac, F. and J. Tian. 2015. On the stewardship value of soft managerial reports. The Accounting Review (July): 1683-1706.

Sabac, F. and J. Yoo. 2018. Performance measure aggregation in multi task agencies. Contemporary Accounting Research 35(2): 716-733.

Sabatier, P. 1978. The acquisition and utilization of technical information by administrative agencies. Administrative Science Quarterly 23(3): 396-417.

Sabbagh, J. Y. and M. R. Jones. 2016. Turning around a team: Interaction. Harvard Business Review (September): 17.

Sabeti, H. 2011. The for-benefit enterprise: A fourth sector of the economy is emerging, with the power to transform the course of capitalism. Harvard Business Review (November): 98-104. (A new hybrid "For-benefit" enterprise is emerging. Sabeti discusses COOPs as an example - "Community operated and oriented plans" encouraged by the Patient Protection and Affordable Care Act. Characteristics of a for-benefit enterprise include: a commitment to social purpose, and a reliance on earned income. For-benefit companies emphasize their impact on all stakeholders, rather than the for-profit companies more narrow focus on shareholder value. The for-benefit value proposition is to be able to account for its total impact and performance including financial, social, and environmental. New accounting methods are needed since conventional accounting is not designed for this type of organization structure. The other three sectors are the private or for-profit sector, the social or nonprofit sector, and the public or government sector).

Sabherwal, R. 1991. Information system development: Four process scenarios with case studies. Journal of Information Systems (Spring): 84-101.

Sabherwal, R. and I. Becerra-Fernandez. 2010. Business Intelligence. Wiley.

Sabherwal, R., A. Jeyaraj and C. Chowa. 2006. Information system success: Individual and organizational determinants. Management Science (December): 1849-1864.

Sabin, G. 2019. Operating leverage: An Underutilized risk management tool. Cost Management (November/December): 37-44.

Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.

Sabin, R. M. 1936. Standard distribution costs. N.A.C.A. Bulletin (December 15): 417-426.

Sabol, T. A. 1972. Purchasing a computer. Management Accounting (October): 43-45.

Sabri, E. H. and S. N. Shaikh. 2010. Lean and Agile Value Chain Management: A Guide to the Next Level of Improvement. J. Ross Publishing.

Saccone, J. P. 1976. LIFO fundamentals. Management Accounting (February): 29-33.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sack, R. J. 2012. John C. Burton: A grain of sand in the oyster 1932-2010. Accounting Horizons (March): 147-159.

Sack, R. J., J. R. Boatsman, R. S. Fell, J. L. Krogstad, S. J. Martin and M. S. Niles. 1995. AAA's Security and Exchange Commission Liaison committee: Mountaintop issues: From the perspective of the SEC. Accounting Horizons (March): 79-86.

Sack, R. J. 2002. Interstate Transport, Inc.: A case study in earnings management. Issues in Accounting Education (November): 369-388.

Sack, R. J. 2010. Early Warning and Quick Responses: Accounting in the Twenty-First Century by David Mosso. The Accounting Review (May): 1122-1125.

Sack, S. H. 1958. Cost accounting practices of 37 cotton textile firms. N.A.A. Bulletin (March): 31-41. (Survey).

Sackman, S. A., E. G. Flamholtz and M. L. Bullen. 1989. Human resource accounting: State-of-the-art review. Journal of Accounting Literature (8): 235-264.

Sackmary, S. M. 1966. Spoilage control: An accounting approach. Management Accounting (April): 51-57.

Sachs, R. L. 1962. Measuring client profitability in an advertising agency. N.A.A. Bulletin (December): 53-57.

Sackmann, S. A. 1992. Culture and subcultures: An analysis of organizational knowledge. Administrative Science Quarterly 37(1): 140-161.

Sadan, S. and R. Auerbach. 1974. A stochastic model for human resources. California Management Review (Summer): 24-31.

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Sadhwani, A. T. and T. Tyson. 1990. Does your firm need bar coding? Management Accounting (April): 45-48.

Sadhwani, A. T. and M. H. Sarhan. 1987. Electronic systems enhance JIT operations. Management Accounting (December): 25-30.

Sadhwani, A. T., M. H. Sarhan and D Kiringoda. 1985. Just-in-time: An inventory system whose time has come. Management Accounting (December): 36-39, 42-44.

Sadka, G. 2007. Understanding stock price volatility: The role of earnings. Journal of Accounting Research (March): 199-228. Erratum: Understanding stock price volatility: The role of earnings. Journal of Accounting Research (September): 883-884.

Sadka, R. 2011. Liquidity risk and accounting information. Journal of Accounting and Economics (November): 144-152.

Sadler, A. G. 1958. The accounting teacher turns to electronic data processing. The Accounting Review (July): 497-501.

Sadowski, W. 1959. A few remarks on the assortment problem. Management Science (October): 13-24.

Sadun, R., J. Fuller, S. Hansen and P. J. Neal. 2022. The C-suite skills that matter most: More than ever, companies need leaders who are good with people. Harvard Business Review (July/August): 42-50. (Leaders need social skills).

Sadun, R., N. Bloom and J. V. Reenen. 2017. Why do we undervalue competent management? Neither great leadership nor brilliant strategy matters without operational excellence. Harvard Business Review (September/October): 120-127.

Saeed, K. A., M. K. Malhotra and V. Grover. 2011. Interorganizational system characteristics and supply chain integration: An empirical assessment. Decision Sciences 42(1): 7-42.

Saeed, K. A., S. Abdinnour, M. L. Lengnick-Hall and C. A. Lengnick-Hall. 2010. Examining the impact of pre-implementation expectations on post-implementation use of enterprise systems: A longitudinal study. Decision Sciences 41(4): 659-688.

Saeedi, A. 2021. Audit opinion prediction: A comparison of data mining techniques. Journal of Emerging Technologies in Accounting 18(2): 125-147.

Saemann, G. 1999. An examination of comment letters filed in the U.S. financial accounting standard-setting process by institutional interest groups. Abacus 35(1): 1-28.

Saemann, G. P. and K. J. Crooker. 1999. Student perceptions of the profession and its effect on decisions to major in accounting. Journal of Accounting Education 17(1): 1-22.

Saenz, M. J., E. Revilla and C. Simon. 2020. Designing AI systems with human-machine teams. MIT Sloan Management Review (Spring): 1-5.

Saffo, P. 2007. Six rules for effective forecasting. Harvard Business Review (July-August): 122-131.

Safizadeh, H. 1991. The case of workgroups in manufacturing operations. California Management Review (Summer): 61-82.

Saftner, D. V. 1988. The promotion of academic accountants. Journal of Accounting Education 6(1): 55-66.

Sagan, C. and A. Druyan. 1997. The Demon-Haunted World. Science as a Candle in The Dark. Reprint edition. Ballantine Books.

Sagini, M. M. 2001. Organizational Behavior: The Challenges of the New Millennium. University Press of America.

Saha, A., R. D. Morris and H. Kang. 2019. Disclosure overload? An empirical analysis of international financial reporting standards disclosure requirements. Abacus 55(1): 205-236.

Saha, A. K. and A. R. Bhuiyan. 2014. Predictability of share prices through corporate annual reporting: A focus on the Dhaka Stock Exchange. Journal of Applied Management Accounting Research (Summer): 75-86.

Saha, A. K. and S. Akter. 2013. Corporate governance and voluntary disclosure practices of financial and non-financial sector companies in Bangladesh. Journal of Applied Management Accounting Research (Summer): 45-62.

Saha, K. 2019. Leaders need delegation skills. Strategic Finance (July): 21-22.

Sahay, A. 2007. How to reap higher profits with dynamic pricing. MIT Sloan Management Review (Summer): 53-60.

Sahay, S. A. 2003. Transfer pricing based on actual cost. Journal of Management Accounting Research (15): 177-192.

Sahi, G., M. C. Gupta and P. C. Patel. 2017. A measure of throughput orientation: Scale development and nomological validation. Decision Sciences 48(3): 420-453.

Sahlman, W. A. 2002. Expensing options solves nothing. Harvard Business Review (December): 90-96. (Forcing companies to include the cost of option grants on their income statements obscures the real problems).

Sahlman, W. A. and R. Nanda. 2015. Case study: Stretch the mission? Harvard Business Review (May): 113-117.

Sahlman, W. A., A. B. Wagonfeld, C. Sweat and T. G. Rogers. 2011. The mission versus the bottom line. Harvard Business Review (October): 136-141.

Sahni, N. R., R. S. Huckman, A. Chigurupati and D. M. Cutler. 2017. The IT transformation health care needs. Harvard Business Review (November/December): 128-138.

Sahu, J. and E. Allen. 2018. Too many projects: Interaction. Harvard Business Review (November/December): 14.

Saibeni, A. A. 2008. What's calculus have to do with it? Using Excel to calculate investment rates of return. The CPA Journal (January): 70-72.

Saibeni, A. A. 2010. Forecasting accounts receivable collections with Markov chains and Microsoft Excel. The CPA Journal (April): 66-71.

Saibeni, A. A. 2010. Forecasting: Using algebra to make more efficient spreadsheets. The CPA Journal (December): 68-71.

Saibeni, A. A. 2011. Semi-Markov process and Microsoft Excel: Using mathematical tools to improve operations. The CPA Journal (August): 68-71.

Saibeni, A. A. 2014. How to calculate yield to maturity between interest rate dates. The CPA Journal (November): 66-71.

Saibeni, A. A. 2018. Mortgage amortization revisited: An alternative methodology. The CPA Journal (November): 54-59.

Said, A. A., H. R. Hassabelnaby and B. Wier. 2003. An empirical investigation of the performance consequences of nonfinancial measures. Journal of Management Accounting Research (15): 193-223.

Said, K. E. 1975. A goal-oriented budgetary process. Management Accounting (January): 31-36.

Saiewitz, A. and E. Wang. 2020. Using cultural mindsets to reduce cross-national auditor judgment differences. Contemporary Accounting Research 37(3): 1854-1881.

Saiewitz, A. and M. D. Piercey. 2020. To big to comprehend? A research note on how large number disclosure format affects voter support for government spending bills. Behavioral Research In Accounting 32(1): 149-158. Erratum. 2020. Behavioral Research In Accounting 32(2): 123.

Saiewitz, A. and T. Kida. 2018. The effects of an auditor's communication mode and professional tone on client responses to audit inquiries. Accounting, Organizations and Society (65): 33-43.

Sainathan, A. 2018. Customer differentiation with shipping as an ancillary service? Free service, prioritization, and strategic delay. Decision Sciences 49(4): 690-727.

Saint Agnes, M. 1935. Hospital accounting. N.A.C.A. Bulletin (January 15): 537-555.

Saito, S. 1983. Asset revaluation and cost basis: Capital revaluation in corporate financial reports. The Accounting Historians Journal 10(1): 1-23.

Saito, Y. 2019. Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance. Advances in Accounting: Incorporating Advances in International Accounting (44): 95-107.

Saito, Y. and C. S. McIntosh. 2010. The economic value of auditing and its effectiveness in public school operations. Contemporary Accounting Research 27(2): 639-667.

Saitow, A. R. 1969. CSPC: Reporting project progress to the top. The Harvard Business Review (January-February): 88-97.

Saje, N. 2005. Teaching for tips. Liberal Education 91(1): 48-50.

Sakkab, N. 2006. Connect and develop: Inside Procter & Gamble's new model for innovation. Harvard Business Review (March): 58-66. (How P&G changed from an invent-it-ourselves model to a connect and develop innovation model - identifying promising ideas throughout the world and applying their R&D, manufacturing, marketing, and purchasing capabilities to create better and cheaper products faster).

Sakolski, A. M. 1916. Railroad operating expenses and property values. Journal of Accountancy (August): 101-111.

Sakolski, A. M. 1925. Price-making and price stability. Harvard Business Review (January): 204-209 .

Saksa, M. R. 1959. Developing an effective cost analysis staff. N.A.A. Bulletin (September): 15-24.

Saksa, M. R. 1959. Are you breaking even on your reports? N.A.A. Bulletin (February): 42.

Sakurai, H. 1996. A Japanese perspective on accounting for goodwill and intangibles. Issues in Accounting Education (Fall): 483-486.

Sakurai, H. 1996. Reply. Issues in Accounting Education (Fall): 499.

Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).

Sakurai, M. 1990. The influence of factory automation on management accounting practices: A study of Japanese companies. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 2: 39-62.

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Sakurai, M. 1996. Integrated Cost Management: A Companywide Prescription for Higher Profits and Lower Costs. Portland, OR: Productivity Press.

Salafatinos, C. 1995. Integrating the theory of constraints and activity-based costing. Journal of Cost Management (Fall): 58-67.

Salafationos, C. 1996. Modeling resource supply and demand: Expanding the utility of ABC. International Journal of Production Economics (July): 177-187.

Salaman, G. and D. Asch. 2003. Strategy and Capability: Sustaining Organizational Change (Management, Organizations, and Business Series). Blackwell Publishing.

Salamon, G. L. 1973. Models of the relationship between the accounting and internal rate of return: An examination of the methodology. Journal of Accounting Research (Autumn): 296-303.

Salamon, G. L. 1982. Cash recovery rates and measures of firm profitability. The Accounting Review (April): 292-302.

Salamon, G. L., W. C. Uecker and R. Simmons. 1976. Prediction achievement and simulated decision makers as an extension of the predictive ability criterion: Some comments. The Accounting Review (July): 664-666.

Salancik, G. R. 1979. Field stimulations for organizational behavior research. Administrative Science Quarterly 24(4): 638-649.

Salancik, G. R. 1979. Interorganizational dependence and responsiveness to affirmative action: The case of women and defense contractors. The Academy of Management Journal 22(2): 375-394.

Salancik, G. R. 1986. An index of subgroup influence in dependency networks. Administrative Science Quarterly 31(2): 194-211.

Salancik, G. R. 1995. Review: WANTED: A good network theory of organization. Reviewed work: Structural Holes: The Social Structure of Competition. by Ronald S. Burt. Administrative Science Quarterly 40(2): 345-349.

Salancik, G. R. and J. Pfeffer. 1974. The bases and use of power in organizational decision making: The case of a university. Administrative Science Quarterly 19(4): 453-473.

Salancik, G. R. and J. Pfeffer. 1977. An examination of need-satisfaction models of job attitudes. Administrative Science Quarterly 22(3): 427-456.

Salancik, G. R. and J. Pfeffer. 1978. A social information processing approach to job attitudes and task design. Administrative Science Quarterly 23(2): 224-253.

Salancik, G. R. and J. Pfeffer. 1980. Effects of ownership and performance on executive tenure in U.S. corporations. The Academy of Management Journal 23(4): 653-664.

Salancik, G. R. and J. R. Meindl. 1984. Corporate attributions as strategic illusions of management control. Administrative Science Quarterly 29(2): 238-254.

Salancik, G. R., B. M. Staw and L. R. Pondy. 1980. Administrative turnover as a response to unmanaged organizational interdependence. The Academy of Management Journal 23(3): 422-437.

Salanie, B. 2005. The Economics of Contracts: A Primer, 2nd Edition. The MIT Press.

Salatka, W. K. 1989. The impact of SFAS no. 8 on equity prices of early and late adopting firms: An events study and cross-sectional analysis. Journal of Accounting and Economics (February): 35-69.

Salaway, G. 1987. An organizational learning approach to information systems development. MIS Quarterly (June): 245-258.

Salazar, N. A. 1960. The "diminished" dollar - A word in its favor. N.A.A. Bulletin (January): 91-92.

Salazar, R. C. and S. K. Sen. 1968. A simulation model of capital budgeting under uncertainty. Management Science (December): B161-B179.

Sale, J. T. 1972. Using computerized budget simulation models as a teaching device. The Accounting Review (October): 836-839.

Sale, J. T. and K. B. Carroll. 1979. Tax planning tools for the multinational corporation. Management Accounting (June): 37-41.

Sale, J. T. and R. W. Scapens. 1982. The control of capital investment in divisionalized companies. Management Accounting (October): 24-29.

Sale, R. S. and M. L. Sale. 2015. Supplier selection of a component to be used in products for diverse markets. Cost Management (November/December): 40-48.

Saleh, M. 2019. Learning, perils, and pitfalls of industry: A health care's lean transformation. Cost Management (July/August): 34-42.

Saleh, S. D. and J. Hosek. 1976. Job involvement: Concepts and measurements. The Academy of Management Journal 19(2): 213-224.

Saleh, S. D. and V. Pasricha. 1975. Job orientation and work behavior. The Academy of Management Journal 18(3): 638-645.

Salemma, A. 1969. [Illustration]: Enigma of joy. Administrative Science Quarterly 14(3): 465.

Salerno, D., J. Ruddy and R. Lawrence. 2020. Transitioning from LIBOR. LIBOR is expected to go away at the end of 2021, and SoFR is expected to replace it: What does this mean for companies with LIBOR exposure? Strategic Finance (July): 28-35. (LIBOR is the London Interbank Offered Rate).

Salerno, D. F., J. A. Ruddy and M. Rajan. 2016. Changes to accounting for repurchase agreements. The CPA Journal (August): 50-53.

Sales, S. M. 1969. Organizational role as a risk factor in coronary disease. Administrative Science Quarterly 14(3): 325-336.

Salgado, I. P. 1963. Accounting reports in Chile. The Accounting Review (April): 389-397.

Saliers, E. A. 1912. Caring for depreciation. Journal of Accountancy (April): 241-250.

Saliers, E. A. 1912. The compulsory depreciation charge. Journal of Accountancy (December): 431-436.

Saliers, E. A. 1913. Depreciation reserves vs. depreciation funds. Journal of Accountancy (November): 358-365.

Saliers, E. A. 1917. Accounting and investments. Journal of Accountancy (March): 161-166.

Saliers, E. A. 1917. Price-making and competition. Journal of Accountancy (September): 201-206.

Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.

Saliers, E. A. 1922. Should obsolescence be capitalized? Journal of Accountancy (January): 12-21.

Saliers, E. A. 1922. Treatment of obsolescence. Journal of Accountancy (June): 474.

Saliers, E. A. 1931. The Louisiana civil code. The Accounting Review (December): 294-297.

Saliers, E. A. 1933. An accounting curriculum. The Accounting Review (June): 159-160.

Saliers, E. A. 1937. Inadequate depreciation methods. The Accounting Review (September): 303-308.

Saliers, E. A. 1943. Differential costs. The Accounting Review (October): 338-340.

Saliers, E. A. 1943. Theory of repairs, maintenance, and betterments. The Accounting Review (July): 259-261.

Saliers, E. A. 1944. Foreign exchange accounting. The Accounting Review (October): 377-381.

Salinger, M. and M. Ampudia. 2011. Simple economics of the price-setting newsvendor problem. Management Science (November): 1996-1998.

Salisbury, K. 2017. Book review: Strategy for business advantage. Strategic Finance (May): 18. (Review of D'Aveni. 2012. Strategic Capitalism: The New Economic Strategy for Winning the Capitalist Cold War. McGraw-Hill Education).

Salisbury, K. 2017. Process management in practice. Strategic Finance (December): 12. (Review of Berman, P. K. Successful Business Process Management).

Salisbury, K. 2020. Books: Grow as a leader. Strategic Finance (July): 13. (Review of Maxwell, J. C. Developing the Leader Within You 2.0).

Salisbury, W. B. 1960. Financial control in local labor unions. N.A.A. Bulletin (May): 49-61.

Salk, J. E. and M. Y. Brannen. 2000. National culture, networks, and individual influence in a multinational management team. The Academy of Management Journal 43(2): 191-202.

Salman, P. C. 1955. Is your suggestion system making money? N.A.C.A. Bulletin (February): 841-845.

Salmonson, R. F. 1957. Qualifications for college accounting teachers: A rebuttal. The Accounting Review (October): 622-624.

Salmonson, R. F. 1957. Third party actions against accountants. The Accounting Review (July): 389-394.

Salmonson, R. F. 1959. CPA's negligence, third parties and the future. The Accounting Review (January): 91-96.

Salmonson, R. F. 1970. Discussion of income measures and bank stock values. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 189-193.

Salmonson, R. F. 1962. A prophetic analogy? The Accounting Review (July): 502-505. (The public accountant's legal responsibility to third parties).

Salmonson, R. F. 1966. CPA examination: Theory of accounts. The Accounting Review (October): 790-804.

Salmonson, R. F. 1967. CPA examination: Theory of accounts. The Accounting Review (April): 396-410. (A notice on page 379 indicates that the CPA examination section will be discontinued after this issue because the materials are available from the AICPA).

Salo, A. and A. Punkka. 2011. Ranking intervals and dominance relations for ratio-based efficiency analysis. Management Science (January): 200-214.

Salonen, A. 2010. Reducing supplier risk. Strategic Finance (June): 40-45.

Salopek, J. 1998. Outsourcing, insourcing, and in-between sourcing. Training & Development (July): 51.

Salsbery, N. D. 2022. Fraud is suspected: Now what? Journal of Accountancy (August): 1-6.

Salter, J. H. and M. P. Salter. 1983. A volunteer treasurer's survival guide. Management Accounting (February): 46-49.

Salter, S. B. and P. A. Lewis. 2011. Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 132-142.

Salter, S. B., D. J. Sharp and Y. Chen. 2013. The moderating effects of national culture on escalation of commitment. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 161-169.

Salter, S. B., E. P. Swanson, A. Achleitner, E. De Lembre and B. S. Khanna. 1996. Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles. Accounting Horizons (March): 118-123.

Salterio, S. 2011. Twenty-fifth anniversary of the Contemporary Accounting Research conference issue. Contemporary Accounting Research 28(4): 1082-1084.

Salterio, S. 1996. The effects of precedents and client position on auditors' financial accounting policy judgment. Accounting, Organizations and Society 21(5): 467-486.

Salterio, S. and L. Koonce. 1997. The persuasiveness of audit evidence: The case of accounting policy decisions. Accounting, Organizations and Society 22(6): 573-587.

Salterio, S. E. 2012. Ships passing in the night: Highlighting complementary accounting research across paradigms. Contemporary Accounting Research 29(2): 360.

Salterio, S. E. 2014. We don't replicate accounting research - Or do we? Contemporary Accounting Research 31(4): 1134-1142.

Salterio, S. E. 2015. Barriers to knowledge creation in managerial accounting research. Journal of Management Accounting Research 27(1): 151-170. (Part of the special section on management accounting research: Knowledge base, themes, and future directions).

Salterio, S. E. 2019. In celebration of 30 years of Behavioral Research in Accounting. Behavioral Research In Accounting 31(1): 1.

Salterio, S. E., K. Hoang and Y. Luo. 2021. Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers. Accounting, Organizations and Society (94): 101265.

Saltz, N. L. and S D. Foster. 1994. Vive la difference. Management Accounting (May): 29. (Related to global cultures).

Salvador, F., P. M. De Holan and F. Piller. 2009. Cracking the code of mass customization. MIT Sloan Management Review (Spring): 71-78.

Salvato, C. 2018. Book review: D. M. G. Raff and P. Scranton (eds.): The Emergence of Routines: Entrepreneurship, Organization, and Business History. Administrative Science Quarterly 63(1): NP8-NP10.

Salvato, C. and C. Rerup. 2018. Routine regulation: Balancing conflicting goals in organizational routines. Administrative Science Quarterly 63(1): 170-209.

Salvesen, E. C. 1914. Advertising an asset on the balance sheet. Journal of Accountancy (March): 203-206.

Salveson, M. E. 1956. A problem in optimal machine loading. Management Science (April): 232-260.

Salveson, M. E. 1958. An analysis of decisions. Management Science (April): 203-217.

Salveson, M. E. 1959. Planning business progress. Management Science (April): 217-237.

Saly, P. J. 1994. Repricing executive stock option in a down market. Journal of Accounting and Economics (November): 325-356.

Saly, P. J., R. Jagannathan and S. J. Huddart. 1999. Valuing the reload features of executive stock options. Accounting Horizons (September): 219-240.

Salzman, M. 2002. Dental practice employee embezzlement: A warning to dentists. Journal of Forensic Accounting (3): 277-278.

Salzsieder, L. 2016. Fair value opinion shopping. Behavioral Research In Accounting 28(1): 57-66.

Salzsieder, L. and D. W. Cornell. 2013. A critical look at the Jumpstart Our Business Stamps Act: Considering the debate surrounding its provisions and implications. The CPA Journal (June): 18-27.

Samaha, K., K. Dahawy, K. Hussainey and P. Stapleton. 2012. The extent of corporate governance disclosure and its determinants in a developing market: The case of Egypt. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 168-178.

Samavati, T., T. Badiezadeh and R. F. Saen. 2020. Developing double frontier version of dynamic network DEA model: Assessing sustainability of supply chains. Decision Sciences 51(3): 804-829.

Sami, H. and B. N. Schwartz. 1992. Alternative pension liability disclosure and the effect on credit evaluation: An experiment. Behavioral Research In Accounting (4): 49-62.

Sami, H. and H. Zhou. 2004. A comparison of value relevance of accounting information in different segments of the Chinese stock market. The International Journal of Accounting 39(4): 403-427.

Sami, H. and M. J. Welsh. 1992. Characteristics of early and late adopters of pension accounting standard SFAS No. 87. Contemporary Accounting Research 9(1): 212-236.

Sami, H., A. P. Curatola and J. E. Trapnell. 1989. Evidence on the predictive ability of inflation-adjusted earnings measures. Contemporary Accounting Research 5(2): 556-574.

Samila, S. and O. Sorenson. 2011. Noncompete covenants: Incentives to innovate or impediments to growth. Management Science (March): 425-438.

Samiolo, R. 2012. Commensuration and styles of reasoning: Venice, cost-benefit, and the defence of place. Accounting, Organizations and Society 37(6): 382-402.

Samiolo, R. 2017. Accounting, actorhood and actors: A comment on: Casting call: the expanding nature of actorhood in U.S. firms, 1960-2010 by Patricia Bromley and Amanda Sharkey. Accounting, Organizations and Society (59): 21-26.

Samli, A. C. 2004. Entering and Succeeding in Emerging Countries: Marketing to the Forgotten Majority. South-Western Educational Publishing.

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Sammer, J. 2006. Hired help: Finding the right consultant. Journal of Accountancy (November): 57-61.

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