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Article summaries

Book summaries

Textbooks

S:

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

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).

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

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.

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., 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.

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).

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, 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.

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.

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.

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. (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).

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. 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).

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).

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., 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. 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.

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

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).

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

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.

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

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

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. 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., 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, 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, 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.

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., 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.

Sanday, P. R. 1979. The ethnographic paradigm(s). Administrative Science Quarterly 24(4): 527-538. (JSTOR link).

Sandberg, E. L. 1932. Premature retirement of bonds outstanding - Adjustment of unamortized bond expense. The Accounting Review (March): 69-70. (JSTOR link).

Sandberg, J. 2000. Understanding human competence at work: An interpretative approach. The Academy of Management Journal 43(1): 9-25. (JSTOR link).

Sandbulte, A. J. 1969. Sales and revenue forecasting. Management Accounting (December): 17-23.

Sandel, M. Editor. 1984. Liberalism and its Critics. Basil Blackwell.

Sandelin, M. 2008. Operation of management control practices as a package - A case study on control system variety in a growth firm context. Management Accounting Research (December): 324-343.

Sanders, B. T. and E. E. Blystone. 1961. The progress curve - An aid to decision-making. N.A.A. Bulletin (July): 81-86.

Sanders , D. E. and V. F. Willis. 2009. Setting the P.A.C.E. for student success in intermediate accounting. Issues In Accounting Education (August): 319-337.

Sanders, F. K. Jr. 1923. Operating expenses in banks and trust companies. Harvard Business Review (July): 475-482.

Sanders, F. K. Jr. 1926. The exchange problem in sales to China. Harvard Business Review (July): 425-430.

Sanders, G. 2001. Behavioral responses of CEOs to stock ownership and stock option pay. The Academy of Management Journal 44(3): 477-492. (JSTOR link).

Sanders, G., P. Munter and T. Moores. 1994. Software - The unrecorded asset. Management Accounting (August): 57-61.

Sanders, J., S. Alexander and S. Clark. 1999. New segment reporting: Is it working? Strategic Finance (December): 35-38.

Sanders, K. 2000. Confessions of a listserv mama. Strategic Finance (October): 72-75. 

Sanders, L. and J. Courtney. 1985. A field study of organizational factors influencing decision support system success. MIS Quarterly (March): 77-93.

Sanders, T. B. 2006. How to calculate liquidity financing for nonpublic companies. Management Accounting Quarterly (Spring): 31-35.

Sanders, T. H. 1923. Present status of uniform cost accounting. Harvard Business Review (January): 167-174.

Sanders, T. H. 1923. The essential facts of railroad valuation. Harvard Business Review (October): 60-65.

Sanders, T. H. 1926. Overhead in economics and accounting. N.A.C.A. Bulletin (April 15): 583-591.

Sanders, T. H. 1926. Wage systems - An appraisal. Harvard Business Review (October): 11-20.

Sanders, T. H. 1928. Cost control in banks. Harvard Business Review (July): 420-432.

Sanders, T. H. 1929. The uses of differential costs. The Accounting Review (March):  9-15. (JSTOR link).

Sanders, T. H. 1934. Reports to stockholders. The Accounting Review (September): 201-219. (JSTOR link).

Sanders, T. H. 1935. The development of accounting principles. The Accounting Review (March): 100-102. (JSTOR link).

Sanders, T. H. 1936. Influence of the Securities and Exchange Commission upon accounting principles. The Accounting Review (March): 66-74. (JSTOR link).

Sanders, T. H. 1937. Comments on the statement of accounting principles. The Accounting Review (March): 76-79. (JSTOR link).

Sanders, T. H. 1940. Accounting research: Objectives and methods. The Accounting Review (March): 77-89. (JSTOR link).

Sanders, T. H. 1944. Accounting as a means of social and economic control. N.A.C.A. Bulletin (December 1): 319-334.

Sanders, T. H., H. R. Hatfield and U. Moore. 1938. A Statement of Accounting Principles. American Accounting Association.

Sanders, W. G. and M. A. Carpenter. 1998. Internationalization and firm governance: The roles of CEO compensation, top team composition, and board structure. The Academy of Management Journal 41(2): 158-178. (JSTOR link).

Sanders, W. G. and M. A. Carpenter. 2003. Strategic satisficing? A behavioral-agency theory perspective on stock repurchase program announcements. The Academy of Management Journal 46(2): 160-178. (JSTOR link).

Sanderson, G. R. and I. I. Varner. 1984. What's wrong with corporate codes of conduct? Management Accounting (July): 28-31, 35.

Sandison, D., S. C. Hansen and R. G. Torok. 2003. Activity-based planning and budgeting: A new approach. Journal of Cost Management (March/April): 16-22. (Summary).

Sandretto, S. 1993. Controlling financial instruments. Management Accounting (May): 55-61. (Survey related control of CATS, TIGRS and LYONS).

Sands, J. E. 1959. Deferred tax credits are liabilities. The Accounting Review (October): 584-590. (JSTOR link).

Sandver, M. H. and H. G. Heneman, III. 1980. Analysis and prediction of top national union officers' total compensation. The Academy of Management Journal 23(3): 534-543. (JSTOR link).

Sanford, J. 2005. Making cents out of the hiring process. Strategic Finance (December): 41-45.

Sangeladji, M. A. 1977. Human resource accounting: A refined measurement model. Management Accounting (December): 48-52.

Sangeladji, M. A. 1979. True rate of return for evaluating capital investments. Management Accounting (February): 24-28.

Sangster, A. 1996. Expert system diffusion among management accountants: A U.K. perspective. Journal of Management Accounting Research (8): 171- 182.

Sangster, A. and A. Lymer. 1998. How to survive a new educational era. Issues In Accounting Education (November): 1095-1109.

Sangster, A., G. N. Stoner and P. A. McCarthy. 2007. Lessons for the classroom from Luca Pacioli. Issues In Accounting Education (August): 447-457.

Sanjour, W. 1968. A note on variable interest rates in cash flow computation. Management Science (January): 379. (JSTOR link).

Sankar, M. R. and K. R. Subramanyam. 2001. Reporting discretion and private information communication through earnings. Journal of Accounting Research (September): 365-386. (JSTOR link).

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.

Sansing, R. 1992. Discussion of the analytical derivation and empirical test of a tax-adjusted fundamental value model. Journal of Accounting Research (Studies on Accounting and Taxation): 99-102. (JSTOR link).

Sansing, R. 1998. Valuing the deferred tax liability. Journal of Accounting Research (Autumn): 357-363. (JSTOR link).

Sansing, R. 1999. Relationship-specific investments and the transfer pricing paradox. Review of Accounting Studies 4(2): 119-134.

Sansing, R. and R. Yetman. 2006. Governing private foundations using the tax law. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 363-384. 

Sansing, R. C. 1993. Information acquisition in a tax compliance game. The Accounting Review (October): 874-884. (JSTOR link).

Sansing, R. C. 2001. In search of profits: Measuring income from the unrelated commercial use of a tax-exempt organization's assets. The Accounting Review (April): 245-262. (JSTOR link).

Santa-Clara, P. 2004. Discussion of “Implied equity duration: A new measure of equity risk”. Review of Accounting Studies 9(2-3): 229-231.

Santori, P. 1987. Measuring product profitability in today's manufacturing environment. Journal of Cost Management (Fall): 19-24.

Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

Santos, C., P. Sousa, C. Ferreira, and J. Tribolet. 2008. Conceptual model for continuous organizational auditing with real time analysis and modern control theory. Journal of Emerging Technologies in Accounting (5): 37-63.

Sapega, A. S. 1951. More useful accounting for indirect costs. N.A.C.A. Bulletin (September): 13-25.

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Schiff, J. B. 1985. NAA publishes new MAP statement. Management Accounting (September): 54-60. (Allocation of service and administrative costs).

Schiff, J. B. 1985. Surprise losses in quarterly earnings reports. Management Accounting (July): 52-53.

Schiff, J. B. 1986. An unusual financing source: Will it spur new disclosure rules? Management Accounting (October): 42-45. (A practice known as "carving out" subsidiaries).

Schiff, J. B. 1993. ABC at Lederle. Management Accounting (August): 58.

Schiff, J. B. and A. I. Schiff. 1988. High-tech cost accounting for the F-16. Management Accounting (September): 43-48.

Schiff, J. B. and A. I. Schiff. 2006. Segment reporting transparency - Caveat emptor. Management Accounting Quarterly (Fall): 36-43.

Schiff, J. B. and C. B. May. 1990. What is internal control? Who owns it? Without a clear answer, fraudulent financial reporting remains a possibility. Management Accounting (November): 37-40.

Schiff, J. B. and C. B. May. 1991. Are management reports on financial statement responsibility useful? Management Accounting (September): 41-46.

Schiff, J. B. and C. May. 1993. Finance training and development for the competitive edge. Management Accounting (April): 43-46.

Schiff, J. S. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schiff, M. 1949. Application of the price index adjustment concept to depreciation charges. N.A.C.A. Bulletin (April 15): 927-936.

Schiff, M. 1956. Cost control in the payroll department. N.A.C.A. Bulletin (July): 1381-1389.

Schiff, M. 1959. An accountant's reflections on new thinking on marketing. N.A.A. Bulletin (October): 90-93.

Schiff, M. 1965. Effect of variations in accounting methods on capital budgeting. N.A.A. Bulletin (July): 15-25.

Schiff, M. 1966. Accounting tactics and the theory of the firm. Journal of Accounting Research (Spring): 62-67. (JSTOR link).

Schiff, M. 1968. Discussion of income smoothing. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 120-121. (JSTOR link).

Schiff, M. 1972. Physical distribution: A cost analysis. Management Accounting (February): 48-50.

Schiff, M. 1976. Benefits of immediate writeoffs. Management Accounting (December): 11-12, 26.

Schiff, M. 1987. Variable costing: A closer look. Management Accounting (February): 36-39.

Schiff, M. and A. Lewin. 1968. Where traditional budgeting fails. Financial Executive (May):

Schiff, M. and A. Y. Lewin. 1970. The impact of people on budgets. The Accounting Review (April): 259-268. (JSTOR link).

Schiff, M. and S. Arbesfeld. 1966. Goodwill - A make-or-buy approach. Management Accounting (August): 25-35.

Schiff, M., R. M. Campbell, L. E. Halprin and J. P. Murphy. 1982. How a division's reports can reflect inflation. Management Accounting (October): 32-35.

Schiff, P. D. and J. Downes. 2007. Crash Proof: How to Profit From the Coming Economic Collapse. Wiley.

Schild, A. 1959. On inventory, production and employment scheduling. Management Science (January): 157-168. (JSTOR link).

Schild, A. and I. J. Fredman. 1961. On scheduling tasks with associated linear loss functions. Management Science (April): 280-285. (JSTOR link).

Schild, A. and I. J. Fredman. 1962. Scheduling tasks with deadlines and non-linear loss functions. Management Science (October): 73-81. (JSTOR link).

Schildbach, T. 1997. Cost accounting in Germany. Management Accounting Research (September): 261-276.

Schilder, A. 1996. Review of Auditing into the twenty-first century. Accounting Horizons (March): 125-129.

Schilder, A. 1996. Research opportunities in auditing in the European Union. Accounting Horizons (December): 98-108.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. McGraw Hill Trade.

Schilit, W. K. 1987. Financing your business. Management Accounting (February): 50-54.

Schilit, W. K. and E. A. Locke. 1982. A study of upward influence in organizations. Administrative Science Quarterly 27(2): 304-316. (JSTOR link).

Schilling, C. F. 1963. The accountant's business with business law. N.A.A. Bulletin (September): 57-59.

Schilling, M. A. 2002. Technology success and failure in winner-take-all markets: The impact of learning orientation, timing, and network externalities. The Academy of Management Journal 45(2): 387-398. (JSTOR link).

Schilling, M. A. and H. K. Steensma. 2001. The use of modular organizational forms: An industry-level analysis. The Academy of Management Journal 44(6): 1149-1168. (JSTOR link).

Schimp, P. 1954. Production unit accounting for department stores. N.A.C.A. Bulletin (January): 587-594.

Schindler, J. S. 1956. Report of new members. The Accounting Review (April): 222. (JSTOR link).

Schindler, J. S. 1958. List of research projects in accounting: 1956-1957. The Accounting Review (October): 654-663. (JSTOR link).

Schindler, J. S., Abdel-Moneim, M. Abdel-Moneim, B. F. Aschbacher, B. L. Barnes, R. G. Berryman, C. E. Chastain, W. G. Frank, E. A. Helfert, L. E. Jacobsen, O. M. Kriegman, B. H. Sord, R. G. Stevens, R. K. Storey, P. H. Walgenbach, D. L. Sweeney and P. Simasathien. 1960. Abstracts of dissertations in accounting. The Accounting Review (April): 299-315. (JSTOR link).

Schindler, J. S., P. Bhavilai, R. O. Bennett, Jr., R. E. Dawson, J. E. Hampton, D. S. Harwood, Jr., R. K. Jaedicke, V. M. Jolivet, G. W. Lees, H. L. Menn, Jr., H. M. Nammer, R. F. Peirce, I. N. Reynolds, B. T. Sanders, S. Singhasaneh, R. J. Smith, W. E. Whittington, Jr., W. E. Stone, R. T. Tussing, D. E. Wiseman, B. L. Woefel, R. S. Woods, E. B. Yager and P. B. Yeargan. 1959. Abstracts of dissertations in accounting. The Accounting Review (October): 612-638. (JSTOR link).

Schipper, K. 1977. [Discussion of financial distress in private colleges]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 52-53. (JSTOR link).

Schipper, K. 1977. Financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 1-40. (JSTOR link).

Schipper, K. 1981. Discussion of voluntary corporate disclosure: The case of interim reporting. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 85-88. (JSTOR link).

Schipper, K. 1989. Earnings management. Accounting Horizons (December): 91-102.

Schipper, K. 1990. Information transfers. Accounting Horizons (December): 97-107.

Schipper, K. 1991. Analysts' forecasts. Accounting Horizons (December): 105-121.

Schipper, K. 1994. Academic accounting research and the standard setting process. Accounting Horizons (December): 61-73.

Schipper, K. 2003. Principles-based accounting standards. Accounting Horizons (March): 61-72.

Schipper, K. and L. Vincent. 2003. Earnings quality. Accounting Horizons (Supplement): 97-110.

Schipper, K. and R. L. Weil. 1982. Alternative accounting treatments for pensions. The Accounting Review (October): 806-824. (JSTOR link).

Schipper, K. and R. Thompson. 1983. The impact of merger-related regulations on the shareholders of acquiring firms. Journal of Accounting Research (Spring): 184-221. (JSTOR link).

Schipper, K. and R. Thompson. 1985. The impact of merger-related regulations using exact distributions of test statistics. Journal of Accounting Research (Spring): 408-415. (JSTOR link).

Schipper, K. and T. L. Yohn. 2007. Standard-setting issues and academic research related to the accounting for financial asset transfers. Accounting Horizons (March): 59-80.

Schipper, K., J. R. Twombly and R. L. Weil. 1974. Financial lease evaluation under conditions of uncertainty: A comment. The Accounting Review (October): 796-801. (JSTOR link).

Schipper, K. A., C. M. Schrand, T. Shevlin and T. J. Wilks. 2009. Reconsidering revenue recognition. Accounting Horizons (March): 55-68.

Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (JSTOR link). (The Box System framework of accounting).

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Schlatter, C. F. 1942. Market profits on the operating statement. The Accounting Review (April): 171-178. (JSTOR link).

Schlatter, C. F. 1945. Fixed expense. The Accounting Review (April):  156-163. (JSTOR link).

Schlauch, W. S. 1931. Content of a mathematics course for collegiate schools of business. The Accounting Review (March): 42-46. (JSTOR link).

Schleifer, L. L. F. and R. B. Dull. 2009. Metacognition and performance in the accounting classroom . Issues In Accounting Education (August): 339-367.

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Schlimm, J. 2007. How has SOX affected foreign private issuers? Strategic Finance (November): 49-53.

Schloemer, P. G. and M. S. Schloemer. 1997. The personality types and preferences of CPA firm professionals: An analysis of changes in the profession. Accounting Horizons (December): 24-39.

Schlosser, J. H. Jr. 1963. Helping management choose between direct and absorption costing. N.A.A. Bulletin (November): 47-54.

Schlosser, R. E. 1960. Professional standing for nonpublic accountants? N.A.A. Bulletin (September): 42.

Schlueter, E. L. 1958. Quality source data through factory auditing on a statistical basis. N.A.A. Bulletin (December): 49-56.

Schluter, W. C. 1933. Accountancy under economic self-government. The Accounting Review (December): 279-284 . (Condensed from Economic Cycles and Crises). (JSTOR link).

Schmalz, C. N. 1928. Indexes of the stock-sales relationship in retail stores. Harvard Business Review (July): 433-442.

Schmaltz, K. 1930. The business periodicals of Germany. The Accounting Review (September): 231-234. (JSTOR link).

Schmalz, C. N. 1934. Some current problems in administering the retail inventory method. The Accounting Review (March): 1-14. (JSTOR link).

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schmeichel, N. L. 1959. Plant layout revision - Project planning and cost considerations. N.A.A. Bulletin (May): 29-38.

Schmelze, G., R. Geier and T. E. Buttross. 1996. Target costing at ITT Automotive. Management Accounting (December): 26-30. (Summary).

Schmenner, R.W. 1988. Escaping the black holes of cost accounting. Business Horizons (January-February): 66-72.

Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.

Schmidt, A. J. B. 1915. "Capital and income" - "Capital and revenue". Journal of Accountancy (October): 283-290. (Different viewpoints on the terminology).

Schmidt, F. 1930. The basis of depreciation charges. Harvard Business Review (April): 257-264.

Schmidt, F. 1930. The importance of replacement value. The Accounting Review (September): 235-242. (JSTOR link).

Schmidt, F. 1931. Is appreciation profit? The Accounting Review (December): 289-293. (JSTOR link).

Schmidt, J. 1961. Capsule or machine hour costing. N.A.A. Bulletin (November): 49-57.

Schmidt, J. J. and R. L. Madison. 2008. Do male and female accountancy chairs perceive ethics and communication the same? Management Accounting Quarterly (Spring): 29-33.

Schmidt, L. A. 1928. The problem method in the beginning course. The Accounting Review (June): 184-188. (JSTOR link).

Schmidt, L. A. 1935. Teaching and testing the bookkeeping phase of elementary accounting. The Accounting Review (March): 8-11. (JSTOR link).

Schmidt, L. A. 1937. Testing the tests. The Accounting Review (September): 317-320. (JSTOR link).

Schmidt, L. A. 1943. Control of detail in inventory valuations. The Accounting Review (October): 348-354. (JSTOR link).

Schmidt, L. A. 1949. A secondary use for the uniform achievement tests. The Accounting Review (January):  88-89. (JSTOR link).

Schmidt, L. A. 1950. Construction of objective examinations. The Accounting Review (January): 20-26. (JSTOR link).

Schmidt, R. 1977. The board of directors and financial interests. The Academy of Management Journal 20(4): 677-682. (JSTOR link).

Schmidt, R. A. 1962. Departmental budgets and supervisory incentive for cost control. N.A.A. Bulletin (November): 53-56.

Schmidt, R. J. 1993. Accounting curriculum responses to the 150-hour requirement. Journal of Accounting Education 11(1): 15-41.

Schmidt, R. N. 1958. Electronic data processing from the management viewpoint. The Journal of the Academy of Management 1(2): 23-33. (JSTOR link).

Schmidt, R. N. 1958. Executive decision making. The Journal of the Academy of Management 1(1): 36-44. (JSTOR link).

Schmidt, R. N. 1960. Management and the electronic computer. The Journal of the Academy of Management 3(3): 167-173. (JSTOR link).

Schmidt, R. R. 1970. Erosion of profits through asset losses. Management Accounting (December): 53-54. (Relates to employee theft).

Schmidt, S. M. and T. A. Kochan. 1972. Conflict: Toward conceptual clarity. Administrative Science Quarterly 17(3): 359-370. (JSTOR link).

Schmidt, S. M. and T. A. Kochan. 1977. Interorganizational relationships: Patterns and motivations. Administrative Science Quarterly 22(2): 220-234. (JSTOR link).

Schmidt, V. 1958. Constructing and using a flexible budget for manufacturing cost control. N.A.A. Bulletin (July): 79-86.

Schmidt, V. 1960. How we base product profit studies on return on employed capital. N.A.A. Bulletin (June): 83-86.

Schmieg, H. J. 1959. Control of overhead with a variable budget in research operation. N.A.A. Bulletin (August): 45-56.

Schminke, M. 2002. From the editors: Tensions. The Academy of Management Journal 45(3): 487-490. (JSTOR link).

Schminke, M. and M. Mitchell. 2003. From the editors: In the beginning... The Academy of Management Journal 46(3): 279-282. (JSTOR link).

Schminke, M., M. L. Ambrose and T. W. Noel. 1997. The effect of ethical frameworks on perceptions of organizational justice. The Academy of Management Journal 40(5): 1190-1207. (JSTOR link).

Schmitt, D. R. 1984. Interpersonal relations: Cooperation and competition. Journal of The Experimental Analysis of Behavior (November): 377-383.

Schmitt, N. and J. T. McCune. 1981. The relationship between job attitudes and the decision to retire. The Academy of Management Journal 24(4): 795-802. (JSTOR link).

Schmitt, N., J. K. White, B. W. Coyle and J. Rauschenberger. 1979. Retirement and life satisfaction. The Academy of Management Journal 22(2): 282-291. (JSTOR link).

Schmitt, N., R. A. Noe and R. Gottschalk. 1986. Using the Lens model to magnify raters' consistency, matching, and shared bias. The Academy of Management Journal 29(1): 130-139. (JSTOR link).

Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).

Schmittlein, D. C. and D. G. Morrison. 1981. On individual-level inference in job duration research: A reexamination of the Wisconsin school superintendents study. Administrative Science Quarterly 26(1): 84-89. (JSTOR link).

Schmitz, M. N. 1976. Taxation of foreign exchange gains and losses. Management Accounting (July): 49-51.

Schmutte, J. 1986. Accounting internships: The state of the art. Journal of Accounting Education 4(1): 227-236.

Schmutte, J. 1987. The socialization effect of the on-campus recruiting phase of the placement process. Issues In Accounting Education (Fall): 292-312. (Survey).

Schmutte, J. 1998. Student and public accounting firm recruiter attitudes toward the desirability of student characteristics: A longitudinal study. Journal of Accounting Education 16(3-4): 429-461.

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Schneer, J. A. and F. Reitman. 1990. Effects of employment gaps on the careers of M.B.A.'s: More damaging for men than for women? The Academy of Management Journal 33(2): 391-406. (JSTOR link).

Schneer, J. A. and F. Reitman. 1993. Effects of alternate family structures on managerial career paths. The Academy of Management Journal 36(4): 830-843. (JSTOR link).

Schneggenburger, L. B. 1957. An inventory control report which serves well in a small company. N.A.A. Bulletin (October): 89-92.

Schneider, A. 1984. Modeling external auditors' evaluations of internal auditing. Journal of Accounting Research (Autumn): 657-678. (JSTOR link).

Schneider, A. 1985. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911-919. (JSTOR link).

Schneider, A. 2004. Ethical decision making on various managerial issues. Journal of Applied Management Accounting Research (Summer): 29-40. (The issues include overproduction, cost allocation, estimating equivalent units, investment and conflicting interest, and replacing existing assets).

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.

Schneider, A. and N. Wilner. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review (July): 668-681. (JSTOR link).

Schneider, A. E. 1953. Personal development for report writing. N.A.C.A. Bulletin (May): 1201-1205.

Schneider, A. J. 1967. Flow-graph notation in accounting. The Accounting Review (April): 342-348. (JSTOR link).

Schneider, B. 1976. A note on Johnston's "A new conceptualization of source of organizational climate". Administrative Science Quarterly 21(3): 502-504. (JSTOR link).

Schneider, B. and C. P. Alderfer. 1973. Three studies of measures of need satisfaction in organizations. Administrative Science Quarterly 18(4): 489-505. (JSTOR link). 

Schneider, B. and C. P. Alderfer. 1974. Erratum: Three studies of measures of need satisfaction in organizations. Administrative Science Quarterly 19(2): 255. (JSTOR link).

Schneider, B., A. E. Reichers and T. M. Mitchell. 1982. A note on some relationships between the aptitude requirements and reward attributes of tasks. The Academy of Management Journal 25(3): 567-574. (JSTOR link).

Schneider, B., J. J. Parkington and V. M. Buxton. 1980. Employee and customer perceptions of service in banks. Administrative Science Quarterly 25(2): 252-267. (JSTOR link).

Schneider, D. 1989. Shoot your inventory. Management Accounting (September): 37-39. (Using aerial photography to measure stockpiles of sand and gravel).

Schneider, D. 1998. German reflections on asset valuation. Abacus 34(1): 31-35.

Schneider, F. 1960. Cost or profit accounting? N.A.A. Bulletin (March): 38.

Schneider, G. P. 1995. Discussion of determinants of information systems audit involvement in EDI systems development. Journal of Information Systems (Fall): 129-132.

Schneider, G. P. 2002. Enterprise Resource Planning: An Introduction for Financial Managers. South-Western Publishing.

Schneider, H. M. and P. H. Lengemann. 1967. Optimal dividend distribution by German companies to their U. S. parent corporations. Management Accounting (February): 13-20.

Schneider, J. 2006. Falling into line. Strategic Finance (May): 46-51. (Compliance activities).

Schneider, J. 2007. Finding your cost-of-compliance sweet spot. Strategic Finance (August): 26-31.

Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records.  N.A.C.A. Bulletin (April): 1040-1043.

Schneider, L. G. and T. I. Selling. 1996. A comparison of compensatory and noncompensatory models of judgment: Effects of task predictability and degrees of freedom. Accounting, Organizations and Society 21(1): 3-22.

Schneider, L. J. 1961. Calculating price determining factors - A procedure. N.A.A. Bulletin (December): 83-88.

Schneider, L. J. 1968. Should your company consider defense contracts? Management Accounting (February): 46-51. 

Schneider, S. 1952. Sales territory cost control. N.A.C.A. Bulletin (June): 1221-1226.

Schneiderman, A. 2001. The half-life measurement. Journal of Cost Management (November/December): 43.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

Schneiderman, A. M. 2000. Managing system profit. Journal of Cost Management (September/October): 33-39.

Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.

Schneier, C. E. 1974. Behavior modification in management: A review and critique. The Academy of Management Journal 17(3): 528-548. (JSTOR link).

Schneier, C. E. and R. W. Beatty. 1978. The influence of role prescriptions on the performance appraisal process. The Academy of Management Journal 21(1): 129-135. (JSTOR link).

Schneper, W. D. and M. F. Guillén. 2004. Stakeholder rights and corporate governance: A cross-national study of hostile takeovers. Administrative Science Quarterly 49(2): 263-295. (JSTOR link).

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Schnepper, J. A. 1977. The accountant's liability under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The hole in Hochfelder. The Accounting Review (July): 653-657. (JSTOR link).

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating sytems (Part 1). Journal of Cost Management (Winter): 50-54.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating sytems (Part 2). Journal of Cost Management (Spring): 60-67.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 3). Journal of Cost Management (Summer): 38-48. 

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part I. Journal of Cost Management (September/October): 11-22.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part II. Journal of Cost Management (November/December): 3-10.

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Schnur, G. J. 1978. Here comes flextime. Management Accounting (June): 50-52.

Schoderbek, M. P. and M. D. Slaubaugh. 2001. The FASB exposure draft on accounting for business combinations and intangible assets: An instructional assignment. Journal of Accounting Education 19(4): 265-281.

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Schoenfeld, H. M. W. 1990. The development of cost theory in Germany: A historical survey. Management Accounting Research (December): 265-280.

Schoenfeld, W. A. 1927. Government crop reports and business. Harvard Business Review (April): 315-322.

Schofield, W. M. 1966. An effective internal management reporting system. Management Accounting (September): 17-26.

Scholes, M. S., G. P. Wilson and M. A. Wolfson. 1992. Firms' responses to anticipated reductions in tax rates: The Tax Reform Act of 1986. Journal of Accounting Research (Studies on Accounting and Taxation): 161-185. (JSTOR link).

Scholl, R. 1973. Managing the scientific mind. Management Accounting (September): 48-50.

Scholl, R. W. 1983. Career lines and employment stability. The Academy of Management Journal 26(1): 86-103. (JSTOR link).

Schollhammer, H. 1969. The comparative management theory jungle. The Academy of Management Journal 12(1): 81-97. (JSTOR link).

Schollhammer, H. 1971. Organization structures of multinational corporations. The Academy of Management Journal 14(3): 345-365. (JSTOR link).

Schomo, R. G. 1973. Testing internal control in an EDP system. Management Accounting (April): 39-42.

Schonberger, R. J. 1972. The resources management movement (The coming death of production management education). The Academy of Management Journal 15(3): 382-385. (JSTOR link).

Schonberger, R. J. 1982. Japanese Manufacturing Techniques: Nine Hidden Lessons in Simplicity. New York: The Free Press.

Schonberger, R. J. 1986. The World Class Manufacturing. New York: The Free Press.

Schonberger, R. J. 1987. World Class Manufacturing Casebook: Implementing JIT and TQC. New York: The Free Press.

Schonberger, R. J. 1990. Building a Chain of Customers: Linking.... New York: The Free Press.

Schonberger, R. J. 1991. Lurking issues in cost management. Journal of Cost Management (Summer): 3-6.

Schonberger, R. J. 1994. Less scorekeeping as TQM takes root. Journal of Cost Management (Summer): 3-4.

Schonberger, R. J. 1996. World Class Manufacturing: The Next Decade. New York: The Free Press.

Schonberger, R. J. 1997. Letter to the editor. Journal of Cost Management (Winter): 5-6. (Schonberger responds to Jack Ruhl's review. See Ruhl Fall 1996).

Schonberger, R. J. 1999. Kanban-automatic constraints manager. Journal of Cost Management (May/June): 38-39.

Schonberger, R. J. 2001. Let's Fix It! Overcoming the Crisis in Manufacturing: How the World's Leading Manufacturers Were Seduced by Prosperity and Lost Their Way. Free Press.

Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary).

Schonberger, R. J. 2004. Mandate to grow. Cost Management (March/April): 43-44.

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).

Schonberger, R. J. 2009. Overall equipment effectiveness: An unworthy metric. Cost Management (May/June): 46-48.

Schonfeld, H. and H. P. Holzer. 1962. A "business" flow chart and its use as a teaching aid. The Accounting Review (January): 118-120. (JSTOR link). (Business Flow Chart developed from their sketch).

Schoomer, B. A. Jr. 1966. Optimal depreciation strategies for income tax purposes. Management Science (August): B552-B579. (JSTOR link).

Schoonhoven, C. B. 1981. Problems with contingency theory: Testing assumptions hidden within the language of contingency "theory". Administrative Science Quarterly 26(3): 349-377. (JSTOR link).

Schoonhoven, C. B., K. M. Eisenhardt and K. Lyman. 1990. Speeding products to market: Waiting time to first product introduction in new firms. Administrative Science Quarterly 35(1): 177-207. (JSTOR link).

Schotanus, E. L. 1971. A strategy for coping with exchange risks. Management Accounting (January): 45-49.

Schoute, M. 2008. Determinants of responsibility centre choices – An empirical study at the managerial level. Journal of Applied Management Accounting Research (Winter): 47-58.

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Scott, G. M. 1969. Accounting and economic reform in the Soviet Union. Abacus 5(1): 55-63.

Scott, G. M. 1975. Currency exchange rates and accounting translation: A mis-marriage? Abacus 11(1): 58-70. 

Scott, J., H. Jackson, E. J. Filbey, J. Reighard, C. F. Rittenhouse and W. A. Paton. 1926. Conservatism in inventory valuations. The Accounting Review (March): 18-30. (JSTOR link).

Scott, K. D. and G. S. Taylor. 1985. An examination of conflicting findings on the relationship between job satisfaction and absenteeism: A meta-analysis. The Academy of Management Journal 28(3): 599-612. (JSTOR link).

Scott, M. R., M. F. Tassin Jr. and C. L. Posey. 1998. A discriminant analysis profile of the early development of professional accounting capabilities. Issues In Accounting Education (May): 341-356.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Scott, R. A. 1972. Integrating quantitative analysis into marketing courses. Decision Sciences 3(4): 125-128.

Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612. (JSTOR link).

Scott, R. A. 1979. Owners' equity, the anachronistic element. The Accounting Review (October): 750-763. (JSTOR link).

Scott, R. A. and E. F. ward. 1982. Carman G. Blough: His personality and formative years. The Accounting Historians Journal (Fall).

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).

Scott, T. W. 1994. Incentives and disincentives for financial disclosure: Voluntary disclosure of defined benefit pension plan information by Canadian firms. The Accounting Review (January): 26-43. (JSTOR link). (Part of a forum on financial reporting).

Scott, T. W. and P. Tiessen. 1999. Performance measurement and managerial teams. Accounting, Organizations and Society 24(3): 263-285. (Summary).

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Scott, W. E. 1965. The creative individual. The Academy of Management Journal 8(3): 211-219. (JSTOR link).

Scott, W. E. Jr. 1975. The development of knowledge in organizational behavior and human performance. Decision Sciences 6(1): 142-165.

Scott, W. G. 1959. The early record of a modern administrative dilemma. The Journal of the Academy of Management 2(2): 97-110. (JSTOR link).

Scott, W. G. 1961. Organization theory: An overview and an appraisal. The Journal of the Academy of Management 4(1): 7-26. (JSTOR link).

Scott, W. G. 1963. Executive development as an instrument of higher control. The Academy of Management Journal 6(3): 191-203. (JSTOR link).

Scott, W. G. 1968. Comments on "Technology and organizational government: A speculative inquiry into the functionality of management creeds," by William G. Scott: Reply. The Academy of Management Journal 11(4): 445-447. (JSTOR link).

Scott, W. G. 1968. Comments on William G. Scott's Article, "Technology and organization government...": Reply. The Academy of Management Journal 11(4): 451-452. (JSTOR link).

Scott, W. G. 1968. Technology and organization government: A speculative inquiry into the functionality of management creeds. The Academy of Management Journal 11(3): 301-313. (JSTOR link).

Scott, W. G. 1974. Organization theory: A reassessment. The Academy of Management Journal 17(2): 242-254. (JSTOR link).

Scott, W. G. 1982. Barnard on the nature of elitist responsibility. Public Administration Review ( May/June):197- 201.

Scott, W. G. and D. K. Hart. 1971. The moral nature of man in organizations: A comparative analysis. The Academy of Management Journal 14(2): 241-255. (JSTOR link). 

Scott, W. G. and D. K. Hart. 1971. The moral nature of man in organizations: A comparative analysis: Reply. The Academy of Management Journal 14(4): 538. (JSTOR link).

Scott, W. R. 1965. Reactions to supervision in a heteronomous professional organization. Administrative Science Quarterly 10(1): 65-81. (JSTOR link).

Scott, W. R. 1973. A Bayesian approach to asset valuation and audit size. Journal of Accounting Research (Autumn): 304-330. (JSTOR link).

Scott, W. R. 1975. Auditor's loss functions implicit in consumption-investment model. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 98-117. (JSTOR link).

Scott, W. R. 1975. [Discussion of auditor's loss functions implicit in consumption-investment models]: A reply. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 124-125. (JSTOR link).

Scott, W. R. 1977. Group preference orderings for audit and valuation alternatives: The single-peakedness condition. Journal of Accounting Research (Spring): 120-137. (JSTOR link).

Scott, W. R. 1979. Discussion of materiality allocation in audit planning: A feasibility study. Journal of Accounting Research (Studies on Auditing-Selections from the "Research Opportunities in Auditing" Program): 231-238. (JSTOR link).

Scott, W. R. 1979. Scoring rules for probabilistic reporting. Journal of Accounting Research (Spring): 156-178. (JSTOR link).

Scott, W. R. 1987. The adolescence of institutional theory. Administrative Science Quarterly 32(4): 493-511. (JSTOR link).

Scott, W. R. 1996. The mandate is still being honored: In defense of Weber's disciples. Administrative Science Quarterly 41(1): 163-171. (JSTOR link).

Scott, W. R. 2003. Financial Accounting Theory, Third Edition. Prentice Hall.

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Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

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Scovell, C. H. 1916. Cost accounting and burden application. New York: D. Appleton & Co., 180-183.

Scovell, C. H. 1924. Interest as a Cost. Ronald Press. 

Scovell, C. H. 1927. Cost accounting practice with special reference to machine hour rate. N.A.C.A Bulletin (June 1): 884-906.

Scovell, C. H., E. V. R. Thayer, T. P. Beal, F. B. Sears and D. D. Muir. 1912. The importance of sound accounting in credit relations. Journal of Accountancy (November): 365-379. 

Scovil, E. G. 1952. A study in church accounting. N.A.C.A. Bulletin (August): 1503-1516.

Scovil, E. G. 1958. Local 776 recognizes its financial responsibilities. N.A.A. Bulletin (April): 71-82. (Accounting for a labor union).

Scovill, H. T. 1934. The accounting instructor and local government accounting. The Accounting Review (March): 44-52. (JSTOR link).

Scovill, H. T. 1938. The junior accountant: His problems, responsibilities, and training. The Accounting Review (December): 354-366. (JSTOR link).

Scovill, H. T. 1940. Premium on redemption of preferred-stock issues. The Accounting Review (June): 205-211. (JSTOR link).

Scovill, H. T. 1941. Reflections of twenty-five years in the American Accounting Association. The Accounting Review (June): 167-175. (JSTOR link).

Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218. (JSTOR link).

Scovill, H. T. 1944. Application of funds made practical. The Accounting Review (January): 20-31. (JSTOR link).

Scovill, H. T. 1946. Education for public accounting on the collegiate level. The Accounting Review (July): 261-267. (JSTOR link).

Scovill, H. T. 1951. Analysis of a questionnaire sent to 1000 alumni of the University of Illinois, College of Commerce. The Accounting Review (April): 259-260. (JSTOR link).

Scovill, H. T. 1952. An effort to define business income. The Accounting Review (October):  458-466. (JSTOR link).

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Scribner, E. 1995. Interpreting the meaning of objectives of an accounting program. Journal of Accounting Education 13(2): 177-183.

Scribner, E. and M. P. Dillaway. 1989. Strengthening the ethics content of accounting courses. Journal of Accounting Education 7(1): 41-55.

Scudiere, P. M. 1980. Justifying proposals to save energy. Management Accounting (March): 42-49.

Scully, W. M. 1950. Cost control within the controller's division. N.A.C.A. Bulletin (April): 967-970.

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Seabright, M. A., D. A. Levinthal and M. Fichman. 1992. Role of individual attachments in the dissolution of interorganizational relationships. The Academy of Management Journal 35(1): 122-160. (JSTOR link).

Seabury, P. 1965. Management perspective: From an academic bestiary. The Academy of Management Journal 8(1): 48-49. (JSTOR link).

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Seal, W., J. Cullen, A. Dunlop, T. Berry and M. Ahmed. 1999. Enacting a European supply chain: A case study on the role of management accounting. Management Accounting Research (September): 303-322.

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Seaman, J. L. 1965. Lessons from the investment credit. The Accounting Review (July): 617-621. (JSTOR link).

Searcy, D. L. 2004. Aligning the balanced scorecard and a firm's strategy using the analytic hierarchy process. Management Accounting Quarterly (Summer): 1-10.

 

Searcy, D. L. 2004. Using activity-based costing to assess channel/customer profitability. Management Accounting Quarterly (Winter): 51-60.

 

Searcy, D. L. 2009. Developing a lean performance score. Strategic Finance (September): 34-39. (See note on lean accounting).

 

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Searcy, D. L., T. J. Ward and J. B. Woodroof. 2009. Continuous reporting benefits in the private debt capital market. International Journal of Accounting Information Systems 10(3): 137-151.

 

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Searfoss, D. G. and R. M. Monczka. 1973. Perceived participation in the budget process and motivation to achieve the budget. The Academy of Management Journal 16(4): 541-554. (JSTOR link).

 

Sears, F. B. 1913. The mission of the public accountant. Journal of Accountancy (October): 291-300.

 

Sears, J. H. 1955. Comparable "fringe" cost figures for foundries. N.A.C.A. Bulletin (February): 823-830.

 

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Seaton, L. Jr. 1970. Standard costing developments and applications. Management Accounting (July): 65-67.

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Sedatole, K. L. 2003. The effect of measurement alternatives on a nonfinancial quality measure's forward-looking properties. The Accounting Review (April): 555-580. (Summary) and (JSTOR link).

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Seddon, P., M. Wong and S. Yip. 1992. Computer-based general ledger systems: An exploratory study. Journal of Information Systems (Spring): 93-110.

Seddon, P. B. 1996. An architecture for future computer-based accounting systems: Generating formula accounting journal entries from TPS databases using the resources and exchange events accounting model. Journal of Information Systems (Spring): 1-25.

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Sedki, S. S. and G. J. Petrello. 1984. The accounting practitioners/accounting educators dialogue - A short survey. Journal of Accounting Education 2(1): 163-166.

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Seeber, C. L. 1939. Depreciation for a plant using composite rates. N.A.C.A. Bulletin (February 1): 669-676.

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Seed, A. H. 1957. A flexible cost basis for pricing. N.A.A. Bulletin (September): 5-12.

Seed, A. H. 1958. Capital turnover - Key to capital management. N.A.A. Bulletin (June): 57-64.

Seed, A. H. 1961. Orienting controls to the product life cycle. N.A.A. Bulletin (May): 33-38.

Seed, A. H. 1984. Cost accounting in the age of robotics. Management Accounting (October): 39-43.

Seed, A. H. 1990. Improving cost management. Management Accounting (February): 27-30.

Seed, A. H. III. 1970. The rational abuse of accounting information. Management Accounting (January): 9-11.

Seed, A. H. III. 1976. Utilizing the funds statement. Management Accounting (May): 15-18.

Seed, A. H. III. 1980. Strategic planning: The cutting edge of management accounting. Management Accounting (May): 10-16.

Seed, A. H. III. 1981. The impact of inflation on internal planning and control. Management Accounting (October): 73.

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Seers, A., G. W. McGee, T. T. Serey and G. B. Graen. 1983. The interaction of job stress and social support: A strong inference investigation. The Academy of Management Journal 26(2): 273-284. (JSTOR link).

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Seetharaman, A., F. A. Gul and S. G. Lynn. 2002. Litigation risk and audit fees: Evidence from UK firms cross-listed on US markets. Journal of Accounting and Economics (February): 91-115.

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Sefcik, S. E., N. S. Soderstrom and C. H. Stinson. 1997. Accounting through green-colored glasses: Teaching environmental accounting. Issues In Accounting Education (Spring): 129-140.

Segal-Horn, S. 1998. The Strategy Reader. Blackwell Publishers.

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Segland, R. J. 1971. An Analysis of the Impact of Selected Accounting Procedures on Reported Financial Results. D.B.A dissertation, University of Colorado.

Seglund, R. and S. Ibarreche. 1984. Just-in-time: The accounting implications. Management Accounting (August): 43-45.

Segre, E. J. and N. W. Polsby. 1961. Dilemmas of air traffic control operators. Administrative Science Quarterly 5(4): 602-606. (JSTOR link). 

Seibert, S. E., M. L. Kraimer and R. C. Liden. 2001. A social capital theory of career success. The Academy of Management Journal 44(2): 219-237. (JSTOR link).

Seida, J. A. and W. F. Wempe. 2000. Do capital gain tax rate increases affect individual investors’ trading decisions? Journal of Accounting and Economics (August): 33-57.

Seidel, M. L., J. T. Polzer and K. J. Stewart. 2000. Friends in high places: The effects of social networks on discrimination in salary negotiations. Administrative Science Quarterly 45(1): 1-24. (JSTOR link).

Seidensticker, E. G. 1975. Do: Literally 'path' or 'way', with philosophical connotations. In A Hundred Things Japanese. Tokyo: Japan Culture Institute.

Seider, R. J. 1969. Concern over opinions of the accounting principles board. Management Accounting (March): 15-16.

Seidler, L. J. 1967. International accounting - The ultimate theory course. The Accounting Review (October): 775-781. (JSTOR link).

Seidler, L. J. 1995. Review of Improving business reporting - A customer focus: Meeting the information needs of investors and creditors; and comprehensive report of the special committee on financial reporting. Accounting Horizons (September): 119-124.

Seidman, A. G. 1970. Conglomerates and the Federal Trade Commission. Management Accounting (April): 21-23.

Seidman, F. E. 1917. Depreciation accounting for public utility companies. Journal of Accountancy (November): 355-364.

Seidman, F. E. 1918. Overhead distribution for cost-plus contracts. Journal of Accountancy (March): 161-175.

Seidman, J. S. 1935. Illustrative pay-roll and employee record forms. N.A.C.A. Bulletin (December 15): 393-396.

Seidman, J. S. 1936. Should a federal tax bar be organized? The Accounting Review (June): 179-182. (JSTOR link).

Seidman, J. S. 1936. Taxes - Cost accounting's best salesman. N.A.C.A. Bulletin (December 1): 375-384.

Seidman, J. S. 1939. Catching up with employee frauds. The Accounting Review (December): 415-424. (JSTOR link).

Seidman, N. B. 1956. The determination of stockholder income. The Accounting Review (January): 64-70. (JSTOR link).

Seidner, A. G. 1990. Investing excess working capital. Management Accounting (March): 24-27.

Seidner, A. G. 1991. FDIC insurance changes: How will they affect investors? Management Accounting (October): 35-37.

Seiffert, H. H. 1961. Synchronized inventory control - One company's system. N.A.A. Bulletin (December): 51-60.

Seifrick, J. 1983. The statement of changes in financial position: Retain, repeal, or modify? Issues In Accounting Education: 71-78.

Seifried, J. F. and W. H. Schatz. 1970. Accounting control of government contract and commercial program activity. Management Accounting (March): 38-44.

Seiler, R. E. 1956. A simplified three-variance technique. The Accounting Review (July): 500-501. (JSTOR link). 

Seiler, R. E. 1956. Accounting for guaranteed wage plans. The Accounting Review (July): 401-406. (JSTOR link).

Seiler, R. E. 1959. Improvements in external reporting by use of direct costing. The Accounting Review (January): 59-66. (JSTOR link).

Seiler, R. E. 1966. Accounting, information systems, and underdeveloped nations. The Accounting Review (October): 652-656. (JSTOR link).

Seiler, R. E. and D. A. Pearson. 1986.Work satisfaction through research - An empirical test. Issues In Accounting Education (Spring): 65-75.

Seiler, R. E. and R. W. Bartlett. 1982. Personality variables as predictors of budget system characteristics. Accounting, Organizations and Society 7(4): 381-403.

Seiler, R. E. and R. W. Sapp. 1979. Just how satisfied are accountants with their jobs? Management Accounting (March): 18-21.

Seiler, R. E. and W. A. Label. 1974. Impact of curricular changes upon professional staff training efforts. The Accounting Review (October): 854-859. (JSTOR link).

Seitelman, N. 1953. Has A.R.B. 29 settled the problem of inventory valuation? The Accounting Review (October):  550-553. (JSTOR link).

Seitelman, N. 1953. The depletion problem. The Accounting Review (January):  102-109. (JSTOR link).

Seitelman, N. 1962. An analysis of the auditing section of the Certified Public Accountant examinations, May 1951 to May 1961. The Accounting Review (July): 547-551. (JSTOR link).

Seitz, N. and M. Ellison. 2004. Capital Budgeting and Long-Term Financing Decisions, 4e. South-Western Educational Publishing.

Sekaran, U. 1981. Are U.S. organizational concepts and measures transferable to another culture? An empirical investigation. The Academy of Management Journal 24(2): 409-417. (JSTOR link).

Selander, J. P. and K. F. Cross. 1999. Process redesign: Is it worth it? Management Accounting (January): 40-44. (The authors discuss three tools: process mapping, value analysis and the half-life principle).

Selden, D. W. 1960. Inventory management - Application of the exception principle. N.A.A. Bulletin (December): 43-51. (Related to Navy aircraft parts).

Selden, P. 1984. Changing Practices in Faculty Evaluation. San Francisco. Jossey-Bass.

Seldon, S. 1943. Internal auditing for the State of New York. The Accounting Review (July): 239-244. (JSTOR link).

Self, P. 1985. Political Theories of Modern Government. George Allen and Unwin.

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Seligman, I. N. 1906. Underwriting the sale of corporate securities. Journal of Accountancy (September): 321-330.

Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.

Sellers, C. 3rd. 1938. An application of measured day work. N.A.C.A. Bulletin (September 1): 25-32.

Sellers, K. and D. W. Thomas. 1993. Current proposals for corporate income tax integration. Accounting Horizons (September): 83-94.

Selling, T. and J. Shank. 1989. Linear versus process tracing approaches to judgment modeling: A new perspective on cue importance. Accounting, Organizations and Society 14(1-2): 65-77.

Selling, T. I. 1993. Confidence and Information usage: Evidence from a bankruptcy prediction task. Behavioral Research In Accounting (5): 237-264.

Selling, T. I. and C. P. Stickney. 1990. Disaggregating the rate of return on common shareholders' equity: A new approach. Accounting Horizons (December): 9-17.

Sellors, J. 1936. Costing of accounts and account analysis for a bank. N.A.C.A. Bulletin (March 1): 707-712.

Sells, E. W. 1907. Accountancy education should be held to a uniform standard. Journal of Accountancy (January): 189-191.

Sells, E. W. 1907. The accountant of 1917. Journal of Accountancy (February): 297-299.

Sells, E. W. 1908. Corporate management compared with government control. Journal of Accountancy (January): 236-242.

Sells, E. W. 1915. A plan for international peace. Journal of Accountancy (February): 85-96.

Sells, E. W. 1915. The accounting profession: Its demands and its future. Journal of Accountancy (November): 325-333.

Sells, E. W. 1916. Advertising as a business asset. Journal of Accountancy (June): 424-430. (Sells argues that some advertising can be treated as an asset and some advertising should be treated as expense).

Selogie, T. A. 1941. A case study of accounting for fixed assets. N.A.C.A. Bulletin (October 15): 221-232.

Selto, F. H. 1987. Editorial: Education research section. The Accounting Review (April): 401. (JSTOR link).

Selto, F. H. 1995. Implementing activity-based management. Journal of Cost Management (Summer): 36-49.

Selto, F. H. 1982. Internal adaptations to effects of changes in financial accounting. Accounting, Organizations and Society 7(2): 139-147.

Selto, F. H. and D. W. Jasinski. 1996. ABC and high technology: A story with a moral. Management Accounting (March): 37-40.

Selto, F. H. and H. D. Grove. 1982. Voting power indices and the setting of financial accounting standards: Extensions. Journal of Accounting Research (Part II, Autumn): 676-688. (JSTOR link).

Selto, F. H. and H. D. Grove. 1983. The predictive power of voting power indices: FASB voting on statements of financial accounting standards Nos. 45-69. Journal of Accounting Research (Autumn): 619-622. (JSTOR link).

Selto, F. H. and M. L. Clouse. 1985. An investigation of managers' adaptations to SFAS No. 2: Accounting for research and development costs. Journal of Accounting Research (Autumn): 700-717. (JSTOR link).

Selto, F. H. and S. K. Widener. 2004. New directions in management accounting research: Insights from practice. Advances in Management Accounting (12): 1-35. (Includes an appendix with practice oriented research questions).

Selto, F. H., C. J. Renner and S. M. Young. 1995. Assessing the organizational fit of a just-in-time manufacturing system: Testing selection, interaction and systems models of contingency theory. Accounting, Organizations and Society 20(7-8):  665-684.

Seltzer, J. and R. E. Numerof. 1988. Supervisory leadership and subordinate burnout. The Academy of Management Journal 31(2): 439-446. (JSTOR link).

Selzer, I. 2005. The Neocon Reader. Grove Press.

Selzer, S. M. 2000. By George! Mr. Washington's Guide to Civility Today. Andrews McMeel Publishing.

Selznick, P. 1996. Institutionalism "old" and "new". Administrative Science Quarterly 41(2): 270-277. (JSTOR link).

Sembler, B. H. 1957. Judging the profitability of machine accounting. N.A.C.A. Bulletin (February): 740-743.

Semich, J. 1989. Accounting for quality. Purchasing 106(1): 74-79.

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Semler, B. H. 1955. How much uniform accounting under decentralization. N.A.C.A. Bulletin (March): 925-930.

Semler, B. H. 1964. Managerial aspects of the accountant's job. N.A.A. Bulletin (July): 37-41.

Sen, A. K. 1970. Collective Choice and Social Welfare. Holden-Day.

Sen, A. K. 1974. Rawls versus Bentham: An axiomatic examination of the pure distribution problem. Theory and Decision (February/April): 301-309.

Sen, P. K. 1998. Another look at cost variance investigation. Issues In Accounting Education (February): 127-137.

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Sheldon, O. 1925. The development of scientific management in England. Harvard Business Review (January): 129-140.

Sheldon, O. 1928. The significance of rationalization. Harvard Business Review (April): 264-269. (The term rationalization "would appear to cover all that we have normally understood by such words as "efficiency," "scientific management," "simplification," "integration," and "combination." ).

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Shenkir, W. G. 1990. A perspective from education: Business ethics. Management Accounting (June): 30-33.

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Shepherd, W. G. 1965. Operations research in education. Management Science (February): C13-C19. (JSTOR link).

Sheppard, C. C. 1922. Cost practices and problems in the production of coke. National Association of Cost Accountants Official Publications (December 1): 3-15.

Sherbrooke, C. C. 1966. Generalization of a queueing theorem of palm to finite populations. Management Science (July): 907-908. (JSTOR link).

Sherer, P. D. and K. Lee. 2002. Institutional change in large law firms: A resource dependency and institutional perspective. The Academy of Management Journal 45(1): 102-119. (JSTOR link).

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Sheridan, J. E. 1985. A catastrophe model of employee withdrawal leading to low job performance, high absenteeism, and job turnover during the first year of employment. The Academy of Management Journal 28(1): 88-109. (JSTOR link).

Sheridan, J. E. 1992. Organizational culture and employee retention. The Academy of Management Journal 35(5): 1036-1056. (JSTOR link).

Sheridan, J. E. and D. J. Vredenburgh. 1978. Predicting leadership behavior in a hospital organization. The Academy of Management Journal 21(4): 679-689. (JSTOR link). 

Sheridan, J. E. and D. J. Vredenburgh. 1979. Structural model of leadership influence in a hospital organization. The Academy of Management Journal 22(1): 6-21. (JSTOR link).

Sheridan, J. E. and M. A. Abelson. 1983. Cusp catastrophe model of employee turnover. The Academy of Management Journal 26(3): 418-436. (JSTOR link).

Sheridan, J. E., D. J. Vredenburgh and M. A. Abelson. 1984. Contextual model of leadership influence in hospital units. The Academy of Management Journal 27(1): 57-78. (JSTOR link).

Sheridan, J. E., J. W. Slocum, Jr., R. Buda and R. C. Thompson. 1990. Effects of corporate sponsorship and departmental power on career tournaments. The Academy of Management Journal 33(3): 578-602. (JSTOR link).

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Sheridan, J. H. 1998. Lockheed Martin Corporation. Industry Week (October 19): 54-56.

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Sheridan, T. J. 1990. Accounting and manufacturing. Management Accounting Research (June): 150-154.

Sheridan, T. T. 1995. Management accounting in global European corporations: Anglophone and continental viewpoints. Management Accounting Research (September): 287-294.

Sherman, E. L. 1957. Accounting for a company technical center. N.A.A. Bulletin (August): 1521-1527.

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Sherman, H. D., D. Carey and R. Brust. 2009. The audit committee's new agenda. Harvard Business Review (June): 92-99. (Refocusing on risk, supporting strategy, and restoring public confidence).

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Sherman, W. R. 1987. Internationalizing the accounting curriculum. Journal of Accounting Education 5(2): 259-275.

Sherrard, W. R. and F. Mehlick. 1972. PERT: A dynamic approach. Decision Sciences 3(2): 14-26.

Sherrard, W. R. and R. D. Steade. 1966. Power comparability - Its contribution to a theory of firm behavior. Management Science (December): B186-B193. (JSTOR link).

Sherrington, C. E. R. 1929. The economic and financial results of British railway consolidation - Their guide to American policy. Harvard Business Review (July): 395-405.

Sherritt, L. W. 1944. Simplifying the presentation of compound interest formulas. The Accounting Review (July): 310-314. (JSTOR link).

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Sherwood, P. 1959. Promote from within. N.A.A. Bulletin (April): 41-45.

Sherwood, P. T. 1952. Control of parts inventories at sales branches. N.A.C.A. Bulletin (July): 1347-1353.

Sheshai, K. M. E., G. B. Harwood and R. H. Hemanson. 1977. Cost volume profit analysis with integer goal programming. Management Accounting (October): 43-47.

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Shetty, Y. K. 1971. Ownership, size, technology, and management development: A comparative analysis. The Academy of Management Journal 14(4): 439-449. (JSTOR link).

Shetty, Y. K. and H. M. Carlisle. 1974. Organizational correlates of a management by objectives program. The Academy of Management Journal 17(1): 155-160. (JSTOR link).

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509. (JSTOR link).

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Shields, J. F. and M. D. Shields 2005. Revenue drivers: Reviewing and extending the accounting literature. Advances in Management Accounting (14): 33-60.

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Shields, M. D. 1983. Effects of information supply and demand on judgment accuracy: Evidence from corporate managers. The Accounting Review (April): 284-303. (JSTOR link).

Shields, M. D. 1984. A predecisional approach to the measurement of the demand for information in a performance report. Accounting, Organizations and Society 9(3-4): 355-363.

Shields, M. D. 1995. An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research (7): 148-166.

Shields, M. D. 1997. Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research (9): 3-61. (Summary).

Shields, M. D. 1998. Management accounting practices in Europe: A perspective from the states. Management Accounting Research (December): 501-513.

Shields, M. D. 2005. Introductory note: Jerry Feltham: Management accounting revolutionary. Journal of Management Accounting Research (16): 143.

Shields, M. D. 2009. “What a long, interesting trip it's been” through the behavioral accounting literature: A personal perspective. Behavioral Research In Accounting 21(2): 113-116.

Shields, M. D. and M. A. McEwen. 1996. Implementing activity-based costing systems successfully. Journal of Cost Management (Winter): 15-22.

Shields, M. D., and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shields M. D. and S. M. Young. 1991. Managing product life cycle costs: An organizational model. Journal of Cost Management (Fall): 39-51. (Summary).

Shields, M. D. and S. M. Young. 1992. Effective lone-term cost reduction: A strategic perspective. Journal of Cost Management (Spring): 16-30.

Shields, M. D. and S. M. Young. 1993. Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information. Journal of Management Accounting Research (5): 265-280.

Shields, M. D. and S. M. Young. 1994. Managing innovation costs: A study of cost conscious behavior by R&D professionals. Journal of Management Accounting Research (6): 175-196.

Shields, M. D. and W. S. Waller. 1988. A behavioral study of accounting variables in performance - incentive contracts. Accounting, Organizations and Society 13(6): 581-594.

Shields, M. D., C. W. Chow and O. R. Whittington. 1989. The effects of state risk and controllability filters on compensation contract and effort choice. Abacus 25(1): 39-55.

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Shields, M. D., I. Solomon and W. S. Waller. 1987. Effects of alternative sample space representations on the accuracy of auditors' uncertainty judgments. Accounting, Organizations and Society 12(4): 375-385.

Shields, M. D., J. G. Birnberg and I. H. Frieze. 1981. Attributions, cognitive processes and control systems.  Accounting, Organizations and Society 6(1): 69-93.

Shields, M. G. 2001. E-Business and ERP: Rapid Implementation and Project Planning. John Wiley & Sons.

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Shih, M. S. H. 1998. Corporate hierarchy and goal attainability. The Accounting Review (October): 557-564. (JSTOR link).

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Shillinglaw, G. 1958. Leasing and financial statements. The Accounting Review (October): 581-592. (JSTOR link).

Shillinglaw, G. 1959. Divisionalization, decentralization - And return on investment. N.A.A. Bulletin (December): 19-33.

Shillinglaw, G. 1961. Cost Accounting Analysis and Control.  Irwin.  Review by G. K. Nelson. (JSTOR link).

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Shillinglaw, G. 1961. Problems in divisional profit measurement. N.A.A. Bulletin (March): 33-43.

Shillinglaw, G. 1962. More on doubtful areas in lease capitalization. N.A.A. Bulletin (November): 9-13.

Shillinglaw, G. 1962. Toward a theory of divisional income measurement. The Accounting Review (April): 208-216. (JSTOR link).

Shillinglaw, G. 1963. The concept of attributable cost. Journal of Accounting Research (Spring): 73-85. (JSTOR link).

Shillinglaw, G. 1979. Cost accounting principles for external reporting: A conceptual framework. Essays to William A. Paton: Pioneer Accounting Theorist. Edited by S. Zeff, J. Demski and N. Dopuch. Graduate School of Business Administration, University of Michigan.

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Shillinglaw, G. 1991. Joel Dean: Seminal contributor to management accounting. Journal of Management Accounting Research (3): 230-232.

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Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (70% of the 141 companies surveyed used full cost-based pricing).

Shim, E. D., J. Lee and T. Corrigan. 1999. An empirical examination of top executive compensation and economic performance in financial service firms. Advances in Management Accounting (8): 225-237.

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Simon, M. and S. M. Houghton. 2003. The relationship between overconfidence and the introduction of risky products: Evidence from a field study. The Academy of Management Journal 46(2): 139-149. (JSTOR link).

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Simon, S. I. 1955. Legal decisions on accounting reserves. The Accounting Review (July): 507-514. (JSTOR link).

Simon, S. I. 1956. Cost or market before the bar. The Accounting Review (October): 621-624. (JSTOR link). 

Simon, S. I. 1956. Court decisions concerning goodwill. The Accounting Review (April): 272-277. (JSTOR link).

Simon, S. I. 1956. Legal decisions on the accounting for corporate surplus. The Accounting Review (January): 104-108. (JSTOR link).

Simon, S. I. 1959. The right side of accumulated depreciation. The Accounting Review (January): 97-105. (JSTOR link).

Simon, S. I. 1960. Spin-offs vs. dividends in kind. The Accounting Review (January): 81-89. (JSTOR link).

Simon, S. I. 1964. Cost accounting and the law. The Accounting Review (October): 884-889. (JSTOR link).

Simon, S. I. 1965. Fraud in the balance sheet. The Accounting Review (April): 401-406. (JSTOR link).

Simon, W. 1996. The dumbing down of higher education. Wall Street Journal (March 19): A18.

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Simonetti, J. L. and F. G. Boseman. 1975. The impact of market competition on organization structure and effectiveness: A cross-cultural study. The Academy of Management Journal 18(3): 631-638. (JSTOR link).

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Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347. (JSTOR link).

Simons, H. 1956. Continuity in consolidated statements. The Accounting Review (October): 652-662. (JSTOR link).

Simons, H. 1957. Success on the CPA examination - Product of classroom or practice? The Accounting Review (October): 605-611. (JSTOR link).

Simons, K., M. Higgins and D. Lowe. 1995. A profile of communication apprehension in accounting majors: Implications for teaching and curriculum revision. Journal of Accounting Education 13(2): 159-176.

Simons, R. 1987. Accounting control systems and business strategy: An empirical analysis. Accounting, Organizations and Society 12(4): 357-374.

Simons, R. 1987. Planning, control, and uncertainty: A process view. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 339-362.

Simons, R. 1990. The role of management control systems in creating competitive advantage: New perspectives. Accounting, Organizations and Society 15(1-2): 127-143.

Simons, R. 1991. Strategic orientation and top management attention to control systems. Strategic Management Journal. 49-62.

Simons, R. 1994. How top mangers use control systems as levels of strategic renewal. Strategic Management Journal. 169-189.

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary).

Simons, R. 1995. Levers of Control : How Managers Use Innovative Control Systems to Drive Strategic Renewal. Boston: Harvard Business School Press.

Simons, R. 1999. Performance Measurement and Control Systems for Implementing Strategy Text and Cases. Prentice Hall.

Simons, R. 2000. Performance Measurement & Control Systems for Implementing Strategy. Upper Saddle River, New Jersey: Prentice Hall.

Simons, R., A. Davila and R. S. Kaplan. 1999. Performance Measurement & Control Systems for Implementing Strategy: Text and Cases. Prentice Hall College Division.

Simons, R., A. Davila and R. S. Kaplan. 2000. Performance Measurement & Control Systems for Implementing Strategy. Prentice Hall.

Simons, T. 1993. Speech patterns and the concept of utility in cognitive maps: The case of integrative bargaining. The Academy of Management Journal 36(1): 139-156. (JSTOR link).

Simons, T. and P. Ingram. 1997. Organization and ideology: Kibbutzim and hired labor, 1951-1965. Administrative Science Quarterly 42(4): 784-813. (JSTOR link).

Simons, T. and P. Ingram. 2003. Enemies of the state: The interdependence of institutional forms and the ecology of the Kibbutz, 1910-1997. Administrative Science Quarterly 48(4): 592-621. (JSTOR link).

Simons, T., L. H. Pelled and K. A. Smith. 1999. Making use of difference: Diversity, debate, and decision comprehensiveness in top management teams. The Academy of Management Journal 42(6): 662-673. (JSTOR link).

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Simpsen, M. H. 1950. A monthly bonus for foremen based on cost savings against a flexible budget. N.A.C.A. Bulletin (April): 927-936.

Simpsen, M. H. 1953. Departmentalization for lower cost levels. N.A.C.A. Bulletin (November): 351-361. 

Simpsen, M. H. 1958. The fallacies and postulates of accounting. N.A.A. Bulletin (February): 37-44.

Simpsen, M. H. 1960. Simplifying accounting work in smaller companies. N.A.A. Bulletin (February): 69-76.

Simpsen, M. H. 1960. Value analysis can be applied to accounting. N.A.A. Bulletin (July): 92-95.

Simpsen, M. H. 1964. But the old problems remain. N.A.A. Bulletin (February): 11-17. (The computer is humming but...).

Simpsen, M. H. 1966. Product cost finding is of continuing importance. Management Accounting (February): 19-21.

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Simpson, C. L. 1948. Public accounting de luxe. The Accounting Review (July):  263-265. (JSTOR link).

Simpson, C. L. 1953. Controls in mutual security agency abroad. The Accounting Review (January):  79-82. (JSTOR link).

Simpson, C. L. 1955. The Army Audit Agency goes professional. The Accounting Review (July): 463-467. (JSTOR link).

Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 25-34.

Simpson, M. 1997. ABC/ABM models: Snapshot or dynamic? Chartered Accountants Journal of New Zealand (September): 27-30.

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Simpson, R. H. 1969. An empirical study of possible income manipulation. The Accounting Review (October): 806-817. (JSTOR link).

Simpson, R. L. 1959. Vertical and horizontal communication in formal organizations. Administrative Science Quarterly 4(2): 188-196. (JSTOR link).

Simpson, T. W. 1948. Side lights on method analysis in the mechanized office. N.A.C.A. Bulletin (November 15): 311-318.

Sims, H. P. Jr., A. D. Szilagyi and D. R. McKemey. 1976. Antecedents of work related expectancies. The Academy of Management Journal 19(4): 547-559. (JSTOR link).

Sims, H. P. Jr., A. D. Szilagyi and R. T. Keller. 1976. The measurement of job characteristics. The Academy of Management Journal 19(2): 195-212. (JSTOR link).

Sims, R. L. and J. P. Keenan. 1998. Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics 17(4): 411-421.

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Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research (Autumn): 679-702. (JSTOR link).

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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).

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

Smith, C. S. 2005. Going for GPK. Strategic Finance (April): 36-39.

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

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

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., 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. 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. 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. 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.

Smith, M., R. Taffler and L. White. 2002. Cartoon graphics in the communication of accounting information for management decision making. Journal of Applied Management Accounting Research (Winter): 31-50.

Smith, M. A. 1946. Useful by-products of a standard cost routine. N.A.C.A. Bulletin (April 1): 688-692.

Smith, M. A. 1947. Organization for cost reduction. N.A.C.A. Bulletin (July 15): 1391-1395.

Smith, M. C. White. 1987. Strategy, CEO specialization, and succession. Administrative Science Quarterly 32(2): 263-280. (JSTOR link).

Smith, M. E. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A comment. The Accounting Review (July): 524-525. (JSTOR link).

Smith, M. J. 2002. Ex ante and ex post discretion over arm's length transfer prices. The Accounting Review (January): 161-184. (JSTOR link).

Smith, M. J. 2002. Gaming nonfinancial performance measures. Journal of Management Accounting Research (14): 119-133.

Smith, M. O. 1957. A short-cycle control approach to reports to management. N.A.A. Bulletin (December): 47-50.

Smith, N. E. 1988. FASB's conceptual framework: Is it being taught? Journal of Accounting Education 6(2): 251-259.

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

Smith, N. L. 1948. Control procedure for materials in the hands of subcontractors. N.A.C.A. Bulletin (December 1): 403-407.

Smith, N. L. 1950. Better identification of expense materials through mnemonic-numeric coding. N.A.C.A. Bulletin (February): 749-754.

Smith, P. 1997. Japan: A Reinterpretation. New York: Pantheon Books.

Smith, P. A. 2001. Understanding self-regulated learning and its implications for accounting educators and researchers. Issues In Accounting Education (November): 663-700.

Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues In Accounting Education (February): 103-117.

Smith, P. B., D. Moscow, M. Berger and C. Cooper. 1969. Relationships between managers and their work associates. Administrative Science Quarterly 14(3): 338-345. (JSTOR link).

Smith, P. F. 1964. Measuring risk on consumer installment credit. Management Science (November): 327-340. (JSTOR link).

Smith, P. F. 1970. Deferred compensation plans after the 1969 tax reform act. Management Accounting (July): 21-24, 28.

Smith, P. F., K. J. Cohen and F. S. Hammer. 1966. Critical comments on "Measuring risk on consumer installment credit". Management Science (May): 743-744. (JSTOR link).

Smith, P. T. 1963. MECCA - Matrix extraction cost control approach. N.A.A. Bulletin (October): 31-46.

Smith, P. T., C. A. Goranson and M. F. Astley. 2003. Intranet budgeting does the trick. Strategic Finance (May): 30-33.

Smith, R. 1909. State supervision over accounting methods part IV: VI. Supervision over the accounting of public service corporations. Journal of Accountancy (October): 419-426.

Smith, R. 1909. State supervision over accounting methods part IV: VII. Some present needs in supervision. Journal of Accountancy (October): 427-431.

Smith, R. 1910. State administrative supervision over local accounting (concluded). Journal of Accountancy (February): 263-276.

Smith, R. and D. Tidrick. 1998. The effect of alternative judicial systems and settlement on auditing. Review of Accounting Studies 2(4): 353-381.

Smith, R. B. 1989. Competitiveness in the 90's. Management Accounting (September): 24-29. (Related to changes at General Motors).

Smith, R. B. 1990. Ethics in business: An essential element of success. Management Accounting (June): 50.

Smith, R. D. and D. Robey. 1973. Research and applications in operations management: Discussion of a paradox. The Academy of Management Journal 16(4): 647-657. (JSTOR link).

Smith, R. D. and P. S. Greenlaw. 1967. Simulation of a psychological decision process in personnel selection. Management Science (April): B409-B419. (JSTOR link).

Smith, R. E. and A. A. Haried. 1977. Exchange of nonmonetary assets: An interpretation problem. The Accounting Review (October): 958-962. (JSTOR link).

Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.

Smith, R. G. E. 1975. A proposal: One type of security? Abacus 11(1): 3-17.

Smith, R. G. E. 1977. In defence of 'One type of security'. Abacus 13(2): 168-180.

Smith, R. G. E. 1980. One type of security again. Abacus 16(1): 38-47.

Smith, R. G. E. 1984. One type of security in retrospect. Abacus 20(2): 138-156.

Smith, R. L. 1935. Wage incentive methods, and job evaluation. N.A.C.A. Bulletin (August 15): 1327-1336.

Smith, R. L. 1957. Capital expenditures - Control today for profit tomorrow. N.A.A. Bulletin (November): 23-32.

Smith, R. L. 1975. A cost center based rate model. Decision Sciences 6(4): 731-738.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Smith, S. A. 1992. Activity-based costing: A necessity for the future of manufacturing. Journal of Accounting Education 10(2): 375-382.

Smith, S. A. and R. A. Mazin. 2004. HR Answer Book, The: An Indispensable Guide for Managers and Human Resources Professionals. AMACOM.

Smith, S. L. 1958. What is your true and available profit? N.A.A. Bulletin (August): 25-26.

Smith, S. L. 1996. A vision for change. Management Accounting (August): 47-50.

Smith, S. R. and G. K. Tew. 2001. Employer adoption assistance programs: A great opportunity. Strategic Finance (August): 56-60. (Related to excluding adoption expenses for tax purposes).

Smith, S. T. 1955. Cash control system in Communistic China. The Accounting Review (October): 602-604. (JSTOR link).

Smith, V. K. 1974. Some aspects of the dynamic properties of econometric models. Decision Sciences 5(1): 115-127.

Smith, V. K. and R. G. Marcis. 1973. Application of spectral analysis: Some further considerations. Decision Sciences 4(1): 44-57.

Smith, V. L. 1957. Economic equipment policies: An evaluation. Management Science (October): 20-37. (JSTOR link).

Smith, V. L. 1963. Depreciation, market valuations, and investment theory. Management Science (July): 690-696. (JSTOR link).

Smith, W. H. 1933. Measuring incentives for clerical service. N.A.C.A. Bulletin (April 1): 1128-1146.

Smith, W. N. and G. F. Reichenbach. 1967. Maintenance material inventory control. Management Accounting (August): 49-53.

Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.

Smock, D. 1982. How to stem the tide of shoddy materials. Purchasing (May 13): 51-57.

Smolinski, E. J. 1963. The adjunct method in consolidations. Journal of Accounting Research (Autumn): 149-178. (JSTOR link).

Smyth, E. B. 1960. Management accounting in Australia. The Accounting Review (July): 464-470. (JSTOR link).

Smyth, J. E. 1954. An attempt to formulate elementary classwork problems in social accounting. The Accounting Review (April):  313-323. (JSTOR link).

Smyth, J. E. 1959. A case for national income accounting in the accounting curriculum. The Accounting Review (July): 376-380. (JSTOR link).

Smythe, M. and L. A. Nikolai. 1996. Communication concerns across different accounting constituencies. Journal of Accounting Education 14(4): 435-451.

Smythe, M. and L. A. Nikolai. 2002. A thematic analysis of oral communication concerns with implications for curriculum design. Journal of Accounting Education 20(3): 163-181.

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232. (JSTOR link).

Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353. (JSTOR link).

Snavely, H. J. 1987. Needed: An accounting constitution. Management Accounting (May): 43-47.

Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.

Snead, K. and A. Harrell. 1991. The impact of psychological factors on the job satisfaction of senior auditors. Behavioral Research In Accounting (3): 85-96.

Snead, K. C. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system. Abstract. Journal of Management Accounting Research (3): 213-222. (Summary).

Snead, K. C., W. A. Johnson and A. A. Ndede-Amadi. 2005. Expectancy theory as the basis for activity-based costing systems implementation by managers. Advances in Management Accounting (14): 253-275.

Sneider, C. H. 1958. Setting operating goals and measuring achievements. N.A.A. Bulletin (July): 25-31.

Snell, S. A. 1992. Control theory in strategic human resource management: The mediating effect of administrative information. The Academy of Management Journal 35(2): 292-327. (JSTOR link).

Snell, S. A. and J. W. Dean, Jr. 1992. Integrated manufacturing and human resource management: A human capital perspective. The Academy of Management Journal 35(3): 467-504. (JSTOR link).

Snell, S. A. and J. W. Dean, Jr. 1994. Strategic compensation for integrated manufacturing: The moderating effects of jobs and organizational inertia. The Academy of Management Journal 37(5): 1109-1140. (JSTOR link).

Snellgrove, W. F. 1971. A cost accounting system for service companies. Management Accounting (February): 35-39. (System used by Blue Cross and Blue Shield.)

Snelling, D. E. 1969. Short-term investment of excess cash. Management Accounting (January): 31-35.

Snow and Fleming. 1957. Property retirements in a public utility. N.A.A. Bulletin (July): 1391-1402.

Snow, C. C. and L. G. Hrebiniak. 1980. Strategy, distinctive competence, and organizational performance. Administrative Science Quarterly 25(2): 317-336. (JSTOR link). 

Snowball, D. 1979. Human resource accounting information: A comment concerning demand characteristics. The Accounting Review (January): 199-204. (JSTOR link).

Snowball, D. 1980. Some effects of accounting expertise and information load: An empirical study. Accounting, Organizations and Society 5(3): 323-338.

Snowball, D. 1986. Accounting laboratory experiments on human judgment: Some characteristics and influences. Accounting, Organizations and Society 11(1): 47-69.

Snowball, D. and W. A. Collins. 1980. Televised accounting instruction, attitudes and performance: A field experiment. The Accounting Review (January): 123-133. (JSTOR link).

Snowden D. J. and M. E. Boone. 2007. A leader's framework for decision making. Harvard Business Review (November): 68-76.

Snudden, L. W. 1965. A different approach to fund-flow problems. The Accounting Review (October): 880-882. (JSTOR link).

Snyder, A. V. 1995. Value-Based Management: Highlighting the Resource Allocation Challenge. Boston, MA: Braxton Associates.

Snyder, C. 1924. New measures of the business cycle. Harvard Business Review (October): 1-7.

Snyder, C. A. and J. F. Cox. 1985. A dynamic systems development life-cycle approach: A project management information system. Journal of Management Information Systems (2): 61-76.

Snyder, C. 1907. The real evil is to the railroad itself. Journal of Accountancy (September): 332-336.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45.

Snyder, F. D. 1915. Federal Reserve banks and reserve agent. Journal of Accountancy (July): 28-33.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.

Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485. (JSTOR link).

Snyder, N. H. and W. F. Glueck. 1982. Can environmental volatility be measured objectively? The Academy of Management Journal 25(1): 185-192. (JSTOR link).

Snyder, R. C. and G. D. Paige. 1958. The United States decision to resist aggression in Korea: The application of an analytical scheme. Administrative Science Quarterly 3(3): 341-378. (JSTOR link).

Snyder, R. H. 1999. How I reengineered a small business. Strategic Finance (May): 26-30. (Controller automates a knitting company).

Snyder, R. W. 1952. Some notes on the bond yield problem. The Accounting Review (July): 334-338. (JSTOR link).

Snyder, R. W. 1953. Some more notes on the bond yield problem: Serial bonds. The Accounting Review (July):  412-421. (JSTOR link).

Snyder, R. W. 1954. A yield formula for irregular installment payments. The Accounting Review (July): 457-464. (JSTOR link).

Snyder, R. W. 1955. Direct yield formulas for serial bonds. The Accounting Review (April): 257-267. (JSTOR link).

Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194. (JSTOR link).

Sobek, D. K. II, J. K. Liker and A. C. Ward. 1998. Another look at how Toyota integrates product development. Harvard Business Review (July-August): 36-49. (Summary).

Sobel, E. L. and M. E. Francis. 1974. Accounting and the evaluation of social programs: A reply. The Accounting Review (October): 826-830. (JSTOR link).

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Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April):  454-459.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1908. Stock value of a bond. Journal of Accountancy (July): 174-176.

Sprague, C. E. 1908. The philosophy of accounts: Monograph B. The merchandise account. Journal of Accountancy (January): 205-210.

Sprague, C. E. 1972. The Philosophy of Accounts. Scholars Book Co. Reprint of the 1908 edition. Review by G. J. Previts. 1974. TAR (January): 216-217. (JSTOR link).

Sprague, O. M. W. 1922. Bank management and the business cycle. Harvard Business Review (October): 19-23.

Sprague, R. H. Jr. 1971. A conceptual description of a financial planning model for commercial banks. Decision Sciences 2(1): 66-81.

Sprague, R. H. Jr. 1972. System support for a financial planning model. Management Accounting (June)