Accounting & Management Bibliography S:

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. (JSTOR link).

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

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

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

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

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, 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. (JSTOR link).

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. (JSTOR link). Erratum: Understanding stock price volatility: The role of earnings. Journal of Accounting Research (September): 883-884. (JSTOR link).

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. (JSTOR link).

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

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.

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.

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.

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

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.

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

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.

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.

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. (JSTOR link).

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.

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, 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. (JSTOR link).

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

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. (JSTOR link).

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

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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

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. (JSTOR link).

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. (JSTOR link).

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

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.

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

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

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

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

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

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. (JSTOR link).

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

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

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

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

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

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

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. (JSTOR link).

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. (JSTOR link).

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

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

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

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

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

Salmonson, R. F. 1967. CPA examination: Theory of accounts. The Accounting Review (April): 396-410. (JSTOR link). (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.

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

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., 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.

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.

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. (JSTOR link).

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

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.

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.

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.

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.

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

Sammer, J. 2005. New horizons: Enterprise-wide compliance. Journal of Accountancy (August): 75-79. (Compliance with Sarbanes-Oxley).

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

Sammer, J. 2006. New kids on the block: More companies are hiring chief accounting officers. Journal of Accountancy (February): 46-49.

Sammer, J. 2006. Too much of a good thing: How to manage the pitfalls of company stock in 401(k) plans. Journal of Accountancy (April): 35-40.

Sammer, J. and M. G. Lamoreaux. 2007. A new direction for 401(k) plans. Journal of Accountancy (August): 32-35.

Sample, S. B. and W. Bennis. 2001. The Contrarian's Guide to Leadership. Jossey-Bass.

Sampson, R. C. 2007. R&D alliances and firm performance: The impact of technological diversity and alliance organization on innovation. The Academy of Management Journal 50(2): 364-386. (JSTOR link).

Sampson, W. C. and M. J. Olan. 1992. An innovation in auditing: Matrix summaries of journal entries. Abacus 28(2): 133-141.

Samsell, L. Patrick. 1989. Why proposed change in government accounting won't work. Management Accounting (December): 38-40.

Samson, W. D. 1985. The nineteenth century income tax in the south. The Accounting Historians Journal 12(1): 37-52. (JSTOR link).

Samson, W. D. 1988. The accountant as hero. Management Accounting (July): 40-41.

Samson, W. D. 1991. Picking the perfect software package. Management Accounting (January): 47-49.

Samson, W. D. 1998. Instructional resource: Using tax history to teach the concepts of tax planning. Issues In Accounting Education (August): 655-692.

Samson, W. D., C. L. Allen, R. K. Fleischman and I. B. Robinson-Backmon. 2006. Using a white-collar profession in accounting courses: Approaches to addressing diversity. The Accounting Historians Journal 33(1): 25-52. (JSTOR link).

Samson, W. D., D. L. Flesher and G. J. Previts. 2003. Quality of earnings: The case of the Mobile and Ohio Railroad in the 19th century. Issues In Accounting Education (November): 335-357.

Samson, W. D., D. L. Flesher and G. J. Previts. 2006. Corporate governance and external and internal controls: The case of the Baltimore and Ohio Railroad, Circa 1831. Issues In Accounting Education (February): 45-62.

Samuel, S., M. W. Dirsmith and B. McElroy. 2005. Monetized medicine: from the physical to the fiscal. Accounting, Organizations, and Society 30(3): 249-278.

Samuel, Y. and B. F. Mannheim. 1970. A multidimensional approach toward a typology of bureaucracy. Administrative Science Quarterly 15(2): 216-228. (JSTOR link).

Samuels, J. A. and P. J. Steinbart. 2002. The Journal of Information Systems: A review of the first 15 years. Journal of Information Systems (Fall): 97-116.

Samuels, J. A. and R. E. Wood. 2007. Want more effective and efficient data analysis? Use Access! Strategic Finance (October): 46-51.

Samuels, J. M. 1965. Opportunity costing: An application of mathematical programming. Journal of Accounting Research (Autumn): 182-191. (JSTOR link).

Samuels, J. M. 1985. The 1904 Congress of Accountants: National or international. The Accounting Historians Journal 12(1): 99-105. (JSTOR link).

Samuels, J. M., and A. G. Piper 1985. International Accounting: A Survey. Croom Helm.

Samuels, R. J. 1994. Pathways of technological diffusion in Japan. Sloan Management Review (Spring): 21-34.

Samuelson, A. T. 1961. Depreciation as an element of cost in federal operations. N.A.A. Bulletin (September): 61-62.

Samuelson, A. T. 1962. The fundamental function of auditing. N.A.A. Bulletin (July): 35-36.

Samuelson, A. T. 1965. Accounting vs. federal regulation - Is there an emerging discipline? Management Accounting (October): 14-21.

Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.

Samuelson, B. A. and B. Murdoch. 1985. The information content of general price level adjusted earnings: A comment. The Accounting Review (October): 706-710. (JSTOR link).

Samuelson, J. L. 1988. Simplified employee pensions. Management Accounting (September): 29-31.

Samuelson, L. A. 1986. Discrepancies between the roles of budgeting. Accounting, Organizations and Society 11(1): 35-45.

Samuelson, P. and W. Nordhaus. 2009. Economics, 19th edition. McGraw-Hill/Irwin.

Samuelson, P. A. and R. M. Solow. 1987. Linear Programming and Economic Analysis. Dover Publications.

Samuelson, R. A. 1972. Prediction and price-level adjustment. Journal of Accounting Research (Autumn): 322-344. (JSTOR link).

Samuelson, R. A. 1977. Estimating the replacement cost of inventories and cost of sales. Management Accounting (March): 29-32.

Samuelson, R. A. 1980. Should replacement-cost changes be included in income? The Accounting Review (April): 254-268. (JSTOR link).

Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.

Samuelson, R. A. 1996. The concept of assets in accounting theory. Accounting Horizons (September): 147-157.

San Miguel, J. G. 1976. Human information processing and its relevance to accounting: A laboratory study. Accounting, Organizations and Society 1(4): 357-373.

San Miguel, J. G. 1977. The behavioral sciences and concepts and standards for management planning and control. Accounting, Organizations and Society 2(2): 177-186.

San Miguel, J. G. 1977. The reliability of R&D data in COMPUSTAT and 10-K reports. The Accounting Review (July): 638-641. (JSTOR link).

San Miguel, J. G., J. K. Shank and V. Govindarajan. 1977. Extending corporate accountability: A survey and framework for analysis. Accounting, Organizations and Society 2(4): 333-347.

San Miguel, J. G. and V. Govindarajan, 1984. The contingent relationship between the controller and internal audit functions in large organizations. Accounting, Organizations and Society 9(2): 179-188.

San Miguel, J. G. and J. K. Shank. 1997. Cost analysis with a strategic emphasis: The Bridgewater Castings case. Journal of Cost Management (September/October): 6-14.

Sanborn, R. H. 1987. An evaluation and critique of the changes provided by statement of financial accounting concepts No. 6. Accounting Horizons (September): 41-48.

Sanchez, J. I. and P. Brock. 1996. Outcomes of perceived discrimination among Hispanic employees: Is diversity management a luxury or a necessity? The Academy of Management Journal 39(3): 704-719. (JSTOR link).

Sanchez, J. I., W. P. Korbin and D. M. Viscarra. 1995. Corporate support in the aftermath of a natural disaster: Effects on employee strains. The Academy of Management Journal 38(2): 504-521. (JSTOR link).

Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.

Sanchez, M. H. and J. Trewin. 2004. A forensic accountant as an expert witness in a criminal prosecution. Journal of Forensic Accounting (5): 231-236.

Sanchez, M. H., C. P. Agoglia and K. F. Brown. 2012. The effectiveness of interactive professional learning experiences as a pedagogical tool: Evidence from an audit setting. Journal of Accounting Education 30(2): 163-172.

Sanchez, M. H., K. F. Brown and C. P. Agoglia. 2007. Consideration of control environment and fraud risk: A set of instructional exercises. Journal of Accounting Education 25(4): 207-221.

Sánchez-Matamoros, J. B., F. G. Hidalgo, C. A. Espejo and F. C. Fenech. 2005. Govern(mentality) and accounting: The influence of different enlightenment discourses in two Spanish cases (1761-1777). Abacus 41(2): 181-210.

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Salary Estimate Based on the 2011 Salary Survey*
Calculation	Potential Amounts	Your Calculation
Base amount	$75,807	$75,807
For top level management, add	+28,000
For entry level management, subtract	-25,995
Add number of years in field multiplied by 700	(N)(700)
For an advanced degree, add	+13,873
For a CMA, add	+11,126
For a CPA, add	+10,193
Estimated salary	?
* For the 2010 salary estimate calculation see Schiffel, L., K. A. Smith and D. L. Schroeder. 2011. IMA 2010 salary survey: How's that recovery workin' for you? Strategic Finance (June): 26-46. (Summary).

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Scott, S. G. and R. A. Bruce. 1994. Determinants of innovative behavior: A path model of individual innovation in the workplace. The Academy of Management Journal 37(3): 580-607. (JSTOR link).

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Smart, J. J. C. 1973. An outline of a system of utilitarian ethics. In Smart, J. J. C. and B. Williams. Utilitarianism For and Against. Cambridge University Press.

Smart, J. J. C. 1978. Distributive justice and utilitarianism. In Arthur, J. and W. H. Shaw. Editors. Justice and Economic Distribution. Prentice-Hall.

Smart, S. B., R. S. Thirumalai and C. J. Zutter. 2008. What's in a vote The short- and long-run impact of dual-class equity on IPO firm values. Journal of Accounting and Economics (March): 94-115.

Smart, S. B., W. L. Megginson and L. J. Gitman. 2004. Corporate Finance. South-Western Educational Publishing.

Smedberg, D. G. 1995. Shadow accounting for investment sweeps. Management Accounting (July): 46-49. (Sweep services move funds out of commercial checking accounts to overnight or short-term investments).

Smedley, G. and S. G. Sutton. 2007. The effect of alternative procedural explanation types on procedural knowledge acquisition during knowledge-based systems use. Journal of Information Systems (Spring): 27-51.

Smedley, G. A. and S. G. Sutton. 2004. Explanation provision in knowledge-based systems: A theory-driven approach for knowledge transfer designs. Journal of Emerging Technologies in Accounting (1): 41-61.

Smiddy, H. F. 1956. Present status of the work of managing. Management Science (April): 209-221. (JSTOR link).

Smiddy, H. F. 1972. Review: The age of systems: The human dilemma. Reviewed work(s): The Age of Systems: The Human Dilemma by W. Exton, Jr. The Academy of Management Journal 15(4): 525-529. (JSTOR link).

Smiddy, H. F. and L. Naum. 1954. Evolution of a "Science of Managing" in America. Management Science (October): 1-31. (JSTOR link).

Smidt, S. 1968. Flexible pricing of computer services. Management Science (June): B581-B600. (JSTOR link).

Smidts, A., A. T. H. Pruyn and C. B. M. van Riel. 2001. The impact of employee communication and perceived external prestige on organizational identification. The Academy of Management Journal 44(5): 1051-1062. (JSTOR link).

Smieliauskas, W. 1985. Sensitivity analysis of the realized risks of auditing with uncertainty concerning internal control evaluations. Journal of Accounting Research (Autumn): 718-739. (JSTOR link).

Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128. (JSTOR link).

Smieliauskas, W. 1986. A simulation analysis of the power characteristics of some popular estimators under different risk and materiality levels. Journal of Accounting Research (Spring): 217-230. (JSTOR link).

Smieliauskas, W. and K. C. K. Lam. 2004. Quality financial reporting and its relationship to audit quality via an expanded risk model. Journal of Forensic Accounting (5): 273-310.

Smieliauskas, W. and L. Smith. 1990. A theory of evidence based on audit assertions. Contemporary Accounting Research 6(2): 407-426.

Smieliauskas, W., R. Craig and J. Amernic. 2008. A proposal to replace 'true and fair view' with 'acceptable risk of material misstatement'. Abacus 44(3): 225-250.

Smieliauskas, W., R. Craig and J. Amernic. 2010. Auditing, reasoning systems, reporting frameworks, and accounting policy risk: A response to Alexander. Abacus 46(4): 455-463.

Smircich, L. 1983. Concepts of culture and organizational analysis. Administrative Science Quarterly 28(3): 339-358. (JSTOR link).

Smircich, L. and R. J. Chesser. 1981. Superiors' and subordinates' perceptions of performance: Beyond disagreement. The Academy of Management Journal 24(1): 198-205. (JSTOR link).

Smith, A. 1912. The abuse of the audit in selling securities. Journal of Accountancy (October): 243-253.

Smith, A. 1937. An Inquiry into the Nature and Causes of the Wealth of Nations, edited by E. Cannan, New York: Random House. Modern Library edition.

Smith, A. 2008. An Inquiry into the Nature and Causes of the Wealth of Nations. Forgotten Books. (First published in 1776. Link).

Smith, A. 1976. The Theory of Moral Sentiments. Rapheal, D. D. and A. L. Macfie. Editors. Clarendon Press.

Smith, A. 1993. Earnings and management incentives: Comments. Journal of Accounting and Economics (January-July): 337-347.

Smith, A. and J. C. Laurent. 2008. Allocating value among different classes of equity. Journal of Accountancy (March): 50-56.

Smith, A. and T. Dyckman.1981. The impact of accounting regulation on the stock market: The case of oil and gas companies: A comment. The Accounting Review (October): 959-966. (JSTOR link).

Smith, A. C. and R. R. Berry. 2008. The M&A impact of SFAS No. 141R. Strategic Finance (November): 46-49.

Smith, A. F. 1974. Oil production and accounting in the extractive industry. Abacus 10(2): 100-110.

Smith, A. F. 1978. Temporal method: temporary mode? Management Accounting (February): 21-26.

Smith, A. H. 1960. Problem solving through mathematical and statistical techniques - Use of operations research. N.A.A. Bulletin -1960 Conference Proceedings III (September): 3-14.

Smith, A. H. 1960. Reporting to management - New frontiers for the 1960's. N.A.A. Bulletin (April): 59-68.

Smith, A. J. 1981. The SEC "reversal" of FASB Statement No. 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 174-211. (JSTOR link).

Smith, A. L., R. J. Baxter, S. R. Boss and J. E. Hunton. 2012. The dark side of online knowledge sharing. Journal of Information Systems (Fall): 71-91.

Smith, A. L., U. S. Murthy and T. J. Engle. 2012. Why computer-mediated communication improves the effectiveness of fraud brainstorming. International Journal of Accounting Information Systems 13(4): 334-356.

Smith, B. C. 1972. Field administration and political change: The case of Northern Nigeria. Administrative Science Quarterly 17(1): 99-109. (JSTOR link).

Smith, C. A. 1935. Accounting practice under the Securities and Exchange Commission. The Accounting Review (December): 325-332. (JSTOR link).

Smith, C. A. 1945. Education for the professional accountant. The Accounting Review (January): 17-23. (JSTOR link).

Smith, C. A. 1948. Postgraduate curricula in accounting. The Accounting Review (April): 200-205. (JSTOR link).

Smith, C. A. 1952. How can accounting be integrated with economics? The Accounting Review (January): 100-103. (JSTOR link).

Smith, C. A. 1954. Accountancy: Circa 2000 A. D. The Accounting Review (January): 64-71. (JSTOR link).

Smith, C. A. 1956. The next step - A professional school of accounting. The Accounting Review (October): 565-572. (JSTOR link).

Smith, C. A. 1961. The effects of combinations of "fast" and "slow" depreciation on reported net income. N.A.A. Bulletin (April): 31-42.

Smith, C. A. 1964. The internship in accounting education. The Accounting Review (October): 1024-1027. (JSTOR link).

Smith, C. A. 1974. Sixty Years of Accounting Education on the Forty acres 1912-1972. University Stores. (History of the University of Texas at Austin).

Smith, C. A. P., S. C. Hayne, V. Arnold and S. G. Sutton. 1998. An investigation of the effect of computerized support systems on managerial group decision making under time pressure. Advances in Management Accounting (6): 17-37.

Smith, C. B. 1979. Influence of internal opportunity structure and sex of worker on turnover patterns. Administrative Science Quarterly 24(3): 362-381. (JSTOR link).

Smith, C. D. 1955. Comments on Neter's "Problems in experimenting with the application of statistical techniques in auditing". The Accounting Review (January): 70. (JSTOR link).

Smith, C. G. 1966. A comparative analysis of some conditions and consequences of intra-organizational conflict. Administrative Science Quarterly 10(4): 504-529. (JSTOR link).

Smith, C. G. 1970. Consultation and decision processes in a research and development laboratory. Administrative Science Quarterly 15(2): 203-215. (JSTOR link).

Smith, C. G. 1971. Scientific performance and the composition of research teams. Administrative Science Quarterly 16(4): 486-496. (JSTOR link).

Smith, C. H. 1920. Distribution of defective and spoiled material costs. National Association of Cost Accountants Official Publications (July): 3-16.

Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.

Smith, C. H. 1973. A new introduction to accounting: Some explanations. The Accounting Review (January): 148-157. (JSTOR link).

Smith, C. H., R. A. Lanier and M. E. Taylor. 1972. The need for and scope of the audit of management: A survey of attitudes. The Accounting Review (April): 270-283. (JSTOR link).

Smith, C. H., R. A. Lanier and M. E. Taylor. 1973. Comments on survey of attitudes on management auditing: A reply. The Accounting Review (January): 123-125. (JSTOR link).

Smith, C. J. 1959. Shall we own or lease our automobiles and trucks? N.A.A. Bulletin (September): 65-74.

Smith, C. J. Jr. 1973. The class life system. Management Accounting (August): 45-48, 55.

Smith, C. O. and G. F. Jasper. 1972. Using the computer in audit work. Management Accounting (October): 34-38, 42.

Smith, C. S. 1997. 25 years of IMA certification programs and growing. Management Accounting (June): 38.

Smith, G. S. 2006. Black tech forensics: Tools of the cybercriminal? The software bots. Journal of Forensic Accounting 7(1): ?.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Smith, C. W. 1937. Accounting for returnable containers. N.A.C.A. Bulletin (July 15): 1258-1276.

Smith, C. W. 1937. Uniform system of accounts of the Federal Power Commission. The Accounting Review (June): 153-162. (JSTOR link).

Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306. (JSTOR link).

Smith, C. W. Jr. 1993. A perspective on accounting-based debt covenant violations. The Accounting Review (April): 289-303. (JSTOR link). (Part of a forum on the effects of violating debt covenants).

Smith, C. W. Jr. and J. L. Zimmerman. 1976. Valuing employee stock option plans using option pricing models. Journal of Accounting Research (Autumn): 357-364. (JSTOR link).

Smith, D. 1954. Conducting a continuous cost control offensive. N.A.C.A. Bulletin (December): 485-495.

Smith, D. and M. Hall. 2008. An empirical examination of a three-component model of professional commitment among public accountants. Behavioral Research In Accounting 20(1): 75-92.

Smith, D. B. 1927. Planning sales for a manufacturing company. Harvard Business Review (January): 186-196.

Smith, D. B. 1988. An investigation of Securities and Exchange Commission regulation of auditor change disclosures: The case of Accounting Series Release No. 165. Journal of Accounting Research (Spring): 134-145. (JSTOR link).

Smith, D. B. and D. R. Nichols. 1982. A market test of investor reaction to disagreements. Journal of Accounting and Economics (October): 109-120.

Smith, D. B. and S. Pourciau. 1988. A comparison of the financial characteristics of December and non-December year-end companies. Journal of Accounting and Economics (December): 335-344.

Smith, D. B., H. Stettler and W. Beedles. 1984. An investigation of the information content of foreign sensitive payment disclosures. Journal of Accounting and Economics (August): 153-162.

Smith, D. C. 1995. How to murder material costs with ABC. Management Accounting (January): 41-43.

Smith, D. E. 1965. Front-line organization of the state mental hospital. Administrative Science Quarterly 10(3): 381-399. (JSTOR link).

Smith, D. L. 2003. Sarbanes-Oxley Act - Who gets the bill? Strategic Finance (March): 32-35.

Smith, D. L. and F. C. Minter. 2005. Independence - Perception or reality? Strategic Finance (December): 46-51. (Related to audit committees).

Smith, D. R. 1962. Budgetary planning and control in a steel company. N.A.A. Bulletin (February): 5-16.

Smith, D. R. 1970. Recognition, validation and processing of accounts payable. Management Accounting (August): 39-41.

Smith, D. S. 1929. The organization and functioning of an office. N.A.C.A. Bulletin (December 15).

Smith, D. W. 1999. The Measurement Nightmare How the Theory of Constraints can Resolve Conflicting Strategies, Policies and Measures. CRC Press - St. Lucie Press.

Smith, E. 2010. Seventh Circuit does not hear 'audible silence': Innocent spouses must comply with two-year deadline. The CPA Journal (October): 48-49.

Smith, E. A. 1957. Bureaucratic organization: Selective or saturative. Administrative Science Quarterly 2(3): 361-375. (JSTOR link).

Smith, E. D. 1976. The effect of the separation of ownership from control on accounting policy decisions. The Accounting Review (October): 707-723. (JSTOR link).

Smith, E. D. 1979. The effect of the separation of ownership from control on accounting policy decisions: A reply. The Accounting Review (April): 417-420. (JSTOR link).

Smith, E. P. 1945. Training contractor personnel in termination principles and procedures. The Accounting Review (January): 76-84. (JSTOR link).

Smith, E. P. 2012. The basics of business valuation, fraud and forensic accounting, and dispute resolution services. The CPA Journal (June): 6, 8-11. (See What is a Business Valuation?).

Smith, E. R. 1926. The economic future of house-to-house selling. Harvard Business Review (April): 326-332.

Smith, E. R. and P. W. Smith. 1925. Determining a sales quota basis. Harvard Business Review (October): 49-56.

Smith, E. S. 2012. Treasury Regulations entitled to greater deference under Chevron: Supreme Court clarifies itself on judicial interpretation. The CPA Journal (February): 46-47.

Smith, F., K. H. Roberts and C. L. Hulin. 1976. Ten year job satisfaction trends in a stable organization. The Academy of Management Journal 19(3): 462-469. (JSTOR link).

Smith, F. J., K. D. Scott and C. L. Hulin. 1977. Trends in job-related attitudes of managerial and professional employees. The Academy of Management Journal 20(3): 454-460. (JSTOR link).

Smith, F. L. 1933. The cost of operating real estate. N.A.C.A. Bulletin (November 1): 305-310.

Smith, F. P. 1934. Stock-exchange margins. The Accounting Review (December): 300-303. (JSTOR link).

Smith, F. P. 1936. Stock exchange listing requirements, and publicity. The Accounting Review (March): 35-42. (JSTOR link).

Smith, F. P. 1937. Accounting requirements of stock exchanges, 1933. The Accounting Review (June): 145-153. (JSTOR link).

Smith, F. P. 1938. Surplus adjustments in the iron and steel industry. The Accounting Review (December): 379-390. (JSTOR link).

Smith, F. P. 1939. Financing the steel industry. The Accounting Review (December): 331-339. (JSTOR link).

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321. (JSTOR link).

Smith, F. P. 1941. Accounting provisions of the Investment Company Act. The Accounting Review (March): 1-7. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (April): 218-219. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (July): 326-327. (JSTOR link).

Smith, F. P. 1947. Association notes. The Accounting Review (October): 427-429. (JSTOR link).

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74. (JSTOR link).

Smith, F. P. 1948. Association notes. The Accounting Review (January): 104-105. (JSTOR link).

Smith, F. P. 1948. University costs of government contracts. The Accounting Review (April): 158-170. (JSTOR link).

Smith, F. P. 1955. Report of the President. The Accounting Review (April): 323-329. (JSTOR link).

Smith, F. P. 1959. Research and faculty development. The Accounting Review (July): 349-355. (JSTOR link).

Smith, G. L. 1947. How we developed control of research and development costs. N.A.C.A. Bulletin (November 1): 279-289.

Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).

Smith, G. L. 1986. Improving productivity in the controller's organization. Management Accounting (January): 49-51.

Smith, G. L. and T. J. O'Larnic. 1984. Estimating accounting reserves with quantitative methods. Management Accounting (November): 59-62.

Smith, G. S. 2000. Collection, seizure and control of electronic evidence. Journal of Forensic Accounting (1): 283-290.

Smith, G. S. 2001. Identity theft - Technology-based techniques and defenses. Journal of Forensic Accounting (2): 285-292.

Smith, G. S. 2001. New age technology threats and vulnerabilities. Journal of Forensic Accounting (2): 125-130.

Smith, G. S. 2002. New age technology threats and vulnerabilities. Journal of Forensic Accounting (3): 301-316.

Smith, G. S. 2002. Steganography and its derivatives - Steganalysis and chaffings. Journal of Forensic Accounting (3): 157-162.

Smith, G. S. 2003. Investigating money laundering. Journal of Forensic Accounting (4): 171-180.

Smith, G. S. 2003. War driving - Who is accessing your confidential data files. Journal of Forensic Accounting (4): 343-350.

Smith, G. S. 2004. Divergent views and approaches toward the digital evidence of financial fraud. Journal of Forensic Accounting (5): 265-270.

Smith, G. S. 2005. Computer forensics: Helping to achieve the auditor's fraud mission? Journal of Forensic Accounting 6(1): 119-134.

Smith, G. S. 2005. Post-Enron guidelines for financial frauds. Journal of Forensic Accounting 6(1): 273-280.

Smith, G. S. 2007. Maurice Stans' view of social responsibility in the accounting profession. The Accounting Historians Journal 34(1): 147-172. (JSTOR link).

Smith, G. S. and C. W. Von Bergen. 2009. The human side of IFRS. The CPA Journal (June): 59-61.

Smith, G. S. and D. L. Crumbley. 2009. How divergent are pedagogical views toward the fraud/forensic accounting curriculum? Global Perspectives on Accounting Education (6): 1-24.

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, H. and B. Konsynski. 2004. Grid computing. MIT Sloan Management Review (Fall): 7-9. (Grid computing refers to the use of a type of software called open grid services architecture that allows a company's applications to locate unused computers, balance workloads and transfer projects).

Smith, H. G. and L. D. Upson. 1918. Do exchange sales pay? Journal of Accountancy (June): 413-425.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.

Smith, H. J. 2003. The shareholders vs. stakeholders debate. MIT Sloan Management Review (Summer): 85-90.

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Smith, H. M. 1923. Stock-exchange questionnaire and related financial statements. Journal of Accountancy (February): 95-114.

Smith, H. M. 1960. The uses of reserves on the right-hand side of the balance sheet. The Accounting Review (January): 100-103. (JSTOR link).

Smith, H. O. 1956. Organizing disposition of surplus materials. N.A.C.A. Bulletin (September): 29-39.

Smith, J. D. 1936. Procedure for proving of bank deposits and the figuring of float. N.A.C.A. Bulletin (March 1): 713-720.

Smith, J. E. 1972. The need for a senior level theory seminar. The Accounting Review (July): 613-614. (JSTOR link).

Smith, J. E. and N. P. Smith. 1971. Readability: A measure of the performance of the communication function of financial reporting. The Accounting Review (July): 552-561. (JSTOR link).

Smith, J. E. and R. L. Keeney. 2005. Your money or your life: A prescriptive model for health, safety, and consumption decisions. Management Science (September): 1309-1325. (JSTOR link).

Smith, J. E. and R. L. Winkler. 2006. The optimizer's curse: Skepticism and postdecision surprise in decision analysis. Management Science (March): 311-322. (JSTOR link).

Smith, J. E., K. P. Carson and R. A. Alexander. 1984. Leadership: It can make a difference. The Academy of Management Journal 27(4): 765-776. (JSTOR link).

Smith, J. F. and A. Mufti. 1985. Using the relational database. Management Accounting (October): 43-47, 50, 54.

Smith, J. H. and J. W. Kennelly. 1970. A seminar in accounting research. The Accounting Review (October): 795-797. (JSTOR link).

Smith, J. J. 1966. Machine hours in an absorption cost system. Management Accounting (February): 55-61.

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.

Smith, J. L. 1981. Improving reported earnings. Management Accounting (September): 49-52.

Smith, J. L. 2012 Investors' perceptions of audit quality: Effects of regulatory change. Auditing: A Journal of Practice & Theory 31(1): 17-38.

Smith, J. M., editor. 1992. Curriculum Innovation: Excellence in Audit Education. American Accounting Association.

Smith, J. M. and M. F. Usry. 1989. Changes in accounting education. Journal of Accounting Education 7(1): 1-7.

Smith, J. M., D. Taylor and H. Western. 1974. Experiment in modularized learning for intermediate accounting. The Accounting Review (April): 385-390. (JSTOR link).

Smith, J. M. Jr. 1978. Audit education for the 1980s. The Accounting Review (April): 501-509. (JSTOR link).

Smith, J. R. 1933. Allocation of distribution expenses by classes of product by use of standard rates. N.A.C.A. Bulletin (September 1): 38-44.

Smith, J. T. 1998. Responding to FASB standard-setting proposals. Accounting Horizons (June): 163-169.

Smith, K. 1993. Investment monitoring systems, abandonment of capital assets, and firm performance. Journal of Management Accounting Research (5): 281-299.

Smith, K. A. 1972. The relationship of internal control evaluation and audit sample size. The Accounting Review (April): 260-269. (JSTOR link).

Smith, K. A., S. D. Sheppard, D. W. Johnson and R. T. Johnson. 2005. Pedagogies of engagement: Classroom-based practices. Journal of Engineering Education 94(1): 87-101.

Smith, K. G. and M. A. Hitt, Editiors. 2007. Great Minds in Management: The Process of Theory Development. Oxford University Press, USA.

Smith, K. G., C. J. Collins and K. D. Clark. 2005. Existing knowledge, knowledge creation capability, and the rate of new product introduction in high-technology firms. The Academy of Management Journal 48(2): 346-357. (JSTOR link).

Smith, K. G., C. M. Grimm, M. J. Gannon and M. Chen. 1991. Organizational information processing, competitive responses, and performance in the U.S. domestic airline industry. The Academy of Management Journal 34(1): 60-85. (JSTOR link).

Smith, K. G., K. A. Smith, J. D. Olian, H. P. Sims, Jr., D. P. O'Bannon and J. A. Scully. 1994. Top management team demography and process: The role of social integration and communication. Administrative Science Quarterly 39(3): 412-438. (JSTOR link).

Smith, K. G., S. J. Carroll and S. J. Ashford. 1995. Intra- and interorganizational cooperation: Toward a research agenda. The Academy of Management Journal 38(1): 7-23. (JSTOR link).

Smith, K. G., T. R. Mitchell and C. E. Summer. 1985. Top level management priorities in different stages of the organizational life cycle. The Academy of Management Journal 28(4): 799-820. (JSTOR link).

Smith, K. J. 1988. Differential cost analysis techniques in occupational health promotion evaluation. Accounting Horizons (June): 58-66.

Smith, K. J. 1995. Instructional case: Gray Research, Inc. Issues In Accounting Education (Fall): 403-439.

Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues In Accounting Education (May): 175-189.

Smith, K. J. and G. S. Everly Jr. 1990. An intra- and inter-occupational analysis of stress among accounting academicians. Behavioral Research In Accounting (2): 154-173.

Smith, K. J. and J. J. DeRidder. 1997. The selection process for accounting textbooks: General criteria and publisher incentives - A survey. Issues In Accounting Education (Fall): 367-384.

Smith, K. J. and N. Ahadiat. 1995. Empirical evidence on factors significant for employment in government accounting. Journal of Accounting Education 13(1): 59-74.

Smith, K. J. and R. F. Dombrowski. 1998. An examination of the relationship between author-editor connections and subsequent citations of auditing research articles. Journal of Accounting Education 16(3-4): 497-506.

Smith, K. J. and W. A. Wallace. 1997. Instructional case: Chrysler's historical compensation and governance arrangements. Issues In Accounting Education (Fall): 457-495.

Smith, K. J., J. A. Davy, D. L. Rosenberg and G. T. Haight. 2002. A structural modeling investigation of the influence of demographic and attitudinal factors and in-class deterrents on cheating behavior among accounting majors. Journal of Accounting Education 20(1): 45-65.

Smith, K. J., P. L. Derrick and H. Manakyan. 2012. A reevaluation and extension of the motivation and cheating model. Global Perspectives on Accounting Education (9): 1-29.

Smith, K. K. 1989. The movement of conflict in organizations: The joint dynamics of splitting and triangulation. Administrative Science Quarterly 34(1): 1-20. (JSTOR link).

Smith, K. K. and V. M. Simmons. 1983. A Rumpelstiltskin organization: Metaphors on metaphors in field research. Administrative Science Quarterly 28(3): 377-392. (JSTOR link).

Smith, K. L. 1939. Capital gains and losses in accounting. The Accounting Review (June): 126-139. (JSTOR link).

Smith, K. L. 1966. A regulatory view of the tax allocation controversy. Management Accounting (September): 57-62.

Smith, K. V. and M. P. Leksan. 1991. A manufacturing case study on activity-based costing. Journal of Cost Management (Summer): 45-54.

Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.

Smith, L. E. 1941. Accounting in the cement industry. N.A.C.A. Bulletin (October 1).

Smith, L. H., P. E. Green and D. G. Morrison. 1967. Ranking procedures and subjective probability distributions. Management Science (December): B236-B254. (JSTOR link).

Smith, L. H., R. W. Lawless and B. Shenoy. 1974. Evaluating multiple criteria - Models for two-criteria situations. Decision Sciences 5(4): 587-596.

Smith, L. L. 1983. Using labor information to measure productivity. Management Accounting (June): 47-49.

Smith, L. M. 2003. A fresh look at accounting ethics (or Dr. Smith goes to Washington). Accounting Horizons (March): 47-49.

Smith, L. M. 2003. Dr. Smith goes to Washington. CPA Journal (March): 6, 8.

Smith, L. W. 1952. An introduction to statistical cost control. N.A.C.A. Bulletin (December): 509-515. (General discussion of the need to apply statistical quality control techniques to cost control).

Smith, L. W. 1961. Cash management for control of investment. N.A.A. Bulletin (May): 5-12.

Smith, L. W. Jr. 1956. Current status of the industrial use of linear programming. Management Science (January): 156-158. (JSTOR link).

Smith, M. 1946. Industrial accounting in a competitive economy. N.A.C.A. Bulletin (June 15): 995-1008.

Smith, M. 1947. Industrial research and its relation to accounting. N.A.C.A. Bulletin (March 1): 795-806.

Smith, M. 1948. Presenting the facts for disciplined business decisions. N.A.C.A. Bulletin (August 15): 1523-1532.

Smith, M. 1953. Better organization - What the accountant can do. N.A.C.A. Bulletin (May): 1143-1150.

Smith, M. 1989. Towards decision-useful management accounting. Management Accounting UK 67(8): 70-71,73.

Smith, M. 1994. Managing your ABC system. Management Accounting (April): 46-47.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 1). Journal of Cost Management (Winter): 50-57.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 2). Journal of Cost Management (Spring): 49-56.

Smith, M. 1995. Sli Holdings: A case study in accounting ethics. Journal of Accounting Education 13(1): 99-110.

Smith, M. 1997. Innovation drivers for competitive advantage. Management Accounting (August): 34-35.

Smith, M. 1998. Cambridge Business Conferences: A case study of strategic cost analysis. Journal of Accounting Education 16(2): 357-364.

Smith, M. 1998. Measuring organisational effectiveness. Management Accounting UK (October): 34-36.

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