MANAGEMENT AND ACCOUNTING WEB

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MANAGEMENT & ACCOUNTING
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Article summaries

Book summaries

Textbooks

W:

Wachholz, G. J. 1958. Realizing cost objectives governed by profit objectives. N.A.A. Bulletin (August): 27-36.

Wachter, M. 2002. 8 Lies of Teamwork. Corporateimpact.

Waddell, W. H. and N. Bodek. 2005. Rebirth of American Industry. PCS Press.

Waddock, S. 2002. Leading Corporate Citizens: Vision, Value Added. McGraw-Hill.

Waddock, S. 2005. Hollow men and women at the helm ... Hollow accounting ethics? Issues in Accounting Education (May): 145-150. (Summary).

Wade, D., B. Long and B. L. McGuire. 2006. Maintaining professional interaction and relevant practical experience. Management Accounting Quarterly (Winter): 43-51. (Related to the faculty internship program at the University of Southern Indiana).

Wade, H. H. 1931. Notes receivable discounted. The Accounting Review (December): 311-312. (JSTOR link).

Wade, H. H. 1931. Adjustments for goods in process. The Accounting Review (December): 312. (JSTOR link).

Wade, H. H. 1935. Methods of teaching a survey course in accounting. The Accounting Review (March): 11-13. (JSTOR link).

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194. (JSTOR link).

Wade, H. H. 1962. Comments on research bulletins. The Accounting Review (April): 217-222. (JSTOR link).

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718. (JSTOR link).

Wade, H. H. 1968. Rationalization of schedule G-income averaging. The Accounting Review (January): 154-156. (JSTOR link).

Wade, M. M. 1987. How to motivate and retain employees in a depressed economy. Management Accounting (November): 33-37.

Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.

Wadsworth, G. H. 1955. Approaching mechanical applications wisely. N.A.C.A. Bulletin (April): 1069-1077.

Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics (March): 341-363.

Wagenhofer, A. 1996. The value of distorting overhead cost allocations in an agency setting. Management Accounting Research (December): 367-385.

Wagenhofer, A. 2006. Management accounting research in German-speaking countries. Journal of Management Accounting Research (18): 1-19.

Waggoner, S. S. 1985. Pension accounting: The liability controversy. Management Accounting (July): 54-57.

Wagner, A. F. and J. A. White. 1956. An experiment in education. The Accounting Review (January): 77-81. (JSTOR link).

Wagner, C. R. 1982. How to conserve energy and save costs. Management Accounting (August): 43-51.

Wagner, D. G. and J. Berger. 1985. Do sociological theories grow? American Journal of Sociology ( 90): 697-728.

Wagner, F. W. Jr. 1952. A cost reduction department. N.A.C.A. Bulletin (July): 1302-1314.

Wagner, H. M. 1957. A linear programming solution to dynamic Leontief type models. Management Science (April): 234-254. (JSTOR link).

Wagner, H. M. 1959. On a class of capacitated transportation problems. Management Science (April): 304-318. (JSTOR link).

Wagner, H. M. 1960. On the optimality of pure strategies. Management Science (April): 268-269. (JSTOR link).

Wagner, H. M. 1969. Principles of Operations Research: With Applications to Managerial Decisions. Prentice Hall.

Wagner, H. M. and T. M. Whitin. 1958. Dynamic version of the economic lot size model. Management Science (October): 89-96. (JSTOR link).

Wagner, J. 1984. Overcoming the we/they syndrome. Management Accounting (September): 47-50.

Wagner, J. 1986. Operating rhythm. Management Accounting (June): 36-39.

Wagner, J. 2007. It's the journey that matters. Strategic Finance (March): 42-45. (Related to the CMA).

Wagner, J. A. III. 1995. Studies of individualism-collectivism: Effects on cooperation. Academy of Management Journal (February): 152-167.

Wagner, J. J. 1988. Sales mix: The key to needed profit. Journal of Cost Management (Winter): 26-32.

Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605. (JSTOR link).

Wagner, J. W. 1969. EDP and the auditor of the 1970's. The Accounting Review (July): 600-604. (JSTOR link).

Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).

Wagner, R. M. 1976. Segmented reporting. Management Accounting (April): 29-32.

Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.

Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): 1163-1178.

Wahlen, J. M. 1994. The nature of information in commercial bank loan loss disclosures. The Accounting Review (July): 455-478. (JSTOR link).

Wahlen, J. M. 2001. Discussion of: “Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flow and development?” Review of Accounting Studies 6(2-3): 221-228.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to IASC discussion paper: Shaping IASC for the future. Accounting Horizons (December): 443-452.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value.  Accounting Horizons (December): 501-508

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the special report of the G4-1, "Reporting financial performance: A proposed approach". Accounting Horizons (September): 365-379.

Wait, D. J. 1980. Productivity measurement: A management accounting challenge. Management Accounting (May): 24-30.

Wakefield, R. L. 2008. Accounting and Machiavellianism. Behavioral Research In Accounting (20): 115-129.

Wakeman, L. M. 1980. Optimal tax depreciation. Journal of Accounting and Economics (December): 213-237.

Walden, R. E. 1942. Cost analysis for electric utilities. The Accounting Review (July): 257-264. (JSTOR link).

Walden, R. E. 1951. A course in accounting theory. The Accounting Review (April): 221-225. (JSTOR link).

Walden, S. 1988. Beyond the variance: Cost accounting challenges for the 90s. Journal of Cost Management (Winter): 39-43.

Waldmann, E. and V. C. S. Raghavan. 2002. Applying marketing science to service quality in accounting. Journal of Applied Management Accounting Research (Winter): 16-30.

Waldow, O. A. 1936. Cost control of bank operations. N.A.C.A. Bulletin (March 1): 721-728.

Waldow, O. A. 1939. The duties and responsibilities of a bank auditor. N.A.C.A. Bulletin (May 1): 1105-1120.

Waldrop, D. 1998. Creating visibility. Management Accounting (November): 50-54. (How to market yourself).

Walendowski, G. and M. A. Diamond. 1980. RRA - Will it work? Management Accounting (March): 21-25. (Reserve recognition accounting).

Wales, S. H. 1962. Intangible expenses and amortizing intangible assets. The Accounting Review (January): 96-98. (JSTOR link).

Walgenbach, P. H. 1959. Legal views of the corporate income tax provision. The Accounting Review (October): 579-583. (JSTOR link).

Walgenbach, P. H. 1961. Report of the annual convention. The Accounting Review (January): 119-120. (JSTOR link).

Walgenbach, P. H. 1962. Report of the annual convention. The Accounting Review (January): 103-104. (JSTOR link).

Walgenbach, P. H. 1963. Report of the annual convention. The Accounting Review (January): 148-149. (JSTOR link).

Walgenbach, P. H. 1964. Report of the annual convention. The Accounting Review (January): 150-152. (JSTOR link).

Walgenbach, P. H. and W. G. Frank. 1971. A simulation model for applying audit-sampling techniques. The Accounting Review (July): 583-588. (JSTOR link).

Walker, B. 1945. Predetermination opportunities for accountants. N.A.C.A. Bulletin (January 15): 511-516. (Related to war contract settlement claims).

Walker, C. E. 1931. The history of the joint stock company. The Accounting Review (June): 97-105. (JSTOR link).

Walker, C. G. 1962. Doubtful areas in lease capitalization. N.A.A. Bulletin (March): 15-24.

Walker, C. W. 1971. Profitability and responsibility accounting. Management Accounting (December): 23-30.

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.

Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182. (JSTOR link).

Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259. (JSTOR link).

Walker, J. P. and J. J. Surdick. 1988. Controllers vs. MIS managers: Who should control corporate information systems? Management Accounting (May): 22-25.

Walker, K. and E. Johnson. 2006. Delivering quality accounting services. Management Accounting Quarterly (Summer): 9-17.

Walker, K. B. 1988. Coors: Brewing a better controllership. Management Accounting (January): 23-27.

Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Walker, K. B. and L. A. McClelland. 1994. Accounting education in New Zealand: A model for reforming the American system? Journal of Accounting Education 12(4): 343-357.

Walker, K. B. and P. L. Ainsworth. 2001. Developing a process approach in the business core curriculum. Issues In Accounting Education (February): 41-66.

Walker, K. B. and T. Zinsli. 1993. The Coors Shenandoah experience. Management Accounting (March): 37-41. (Related to Coors' new information system).

Walker, K. B. 1996. Efficiency and effectiveness reviews in health care organizations. Journal of Cost Management (Spring): 80-86.

Walker, K. B. and C. E. Bain. 1989. Sales volume forecasting: A comparison of management, statistical, and combined approaches. Journal of Management Accounting Research (1): 119 - 135.

Walker, K. B. and L. A. McClelland. 1991. Management forecasts and statistical prediction model forecasts in corporate budgeting. Journal of Accounting Research (Autumn): 371-381. (JSTOR link).

Walker, K. B. and E. N. Johnson. 1999. The effects of a budget-based incentive compensation scheme on the budgeting behavior of managers and subordinates. Journal of Management Accounting Research (11): 1-28. (Summary).

Walker, K. B. and T. Zinsli. 1993. Coors Shenandoah: Brewing a better start-up operation. Journal of Cost Management (Summer): 5-12.

Walker, M. 1984. Risk attitudes, value-restricted preferences, and public choice over lotteries and information systems. The Accounting Review (April): 278-286. (JSTOR link).

Walker, M. 1989. Agency theory: A falsificationist perspective. Accounting, Organizations and Society 14(5-6): 433-453.

Walker, M. 1998. Management accounting and the economics of internal organization: A review essay. Management Accounting Research (March): 21-30.

Walker, M. C. 1979. Determining the appropriate discount rate for private, not-for-profit operations. Management Accounting (March): 54-56.

Walker, P. and D. Hanna. 1999. What makes a merger successful? Strategic Finance (April): 58-62.

Walker, P. L., W. G. Shenkir and S. Hunn. 2001. Developing risk skills: An investigation of business risks and controls at Prudential Insurance Company of America. Issues In Accounting Education (May): 291-313.

Walker, R. 1947. Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): 1453-1470.

Walker, R. G. 1926. The governmental budget as an instrument of control. The Accounting Review (June): 33-47. (JSTOR link).

Walker, S. P. 1991. The defense of professional monopoly: Scottish chartered accountants and "satellites in the accounting firmament". Accounting, Organizations and Society 16(3): 257-283.

Walker, S. P. 1995. The genesis of professional organization in Scotland: A contextual analysis. Accounting, Organizations and Society 20(4): 285-310.

Walker, S. P. 1998. How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century. Accounting, Organizations and Society 23(5-6): 485-514.

Walker, S. P. 2000. Benign sacerdotalist or pious assailant. The rise of the professional accountant in British management. Accounting, Organizations and Society 25(3): 313-323.

Walker, S. P. 2003. Professionalisation or incarceration? Household engineering, accounting and the domestic ideal. Accounting, Organizations and Society 28(7-8): 743-772.

Walker, S. P. 2004. The genesis of professional organisation in English accountancy. Accounting, Organizations and Society 29(2): 127-156.

Walker, S. P. 2008. Accounting, paper shadows and the stigmatised poor. Accounting, Organizations and Society 33(4-5): 453-487.

Walker, S. P. and K. Shackleton. 1995. Corporatism and structural change in the British accountancy profession, 1930-1957. Accounting, Organizations and Society 20(6): 467-503.

Walker, S. T. 1973. Visibility and materiality in interim reporting. Management Accounting (December): 23-27.

Walker, W. E. 1968. Costs made to order - A company's experience. Management Accounting (November): 51-53.

Walker, W. E. Jr. 1958. How we studied the feasibility of a computer installation. N.A.A. Bulletin (May): 31-41.

Walker, W. M. 1955. Cost control standards for a coal mine. N.A.C.A. Bulletin (September): 50-62.

Walker, W. M. 1959. Equipment maintenance cost control in coal mining. N.A.A. Bulletin (June): 5-13.

Walkley, C. W. 1932. Inter-relationships of wage incentives, standard costs and budgetary control. N.A.C.A. Bulletin (February 1): 744-749.

Wall, S. G. 1949. A detailed-posted general ledger through the use of tabulating equipment. N.A.C.A. Bulletin (September): 59-66.

Wall, W. H. 1967. A simplified method for allocating motor carrier line haul cost to terminals. Management Accounting (June): 40-42.

Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management Accounting (October): 17-20.

Wallace, A. 1974. Inventory ownership costs. Management Accounting (December): 26-28.

Wallace, E. L. 1949. A rationale of income determination - The current cost of productive equivalents concept. N.A.C.A. Bulletin (May 15): 1027-1038.

Wallace, E. L. 1957. Some comments on the statement of planning costs. The Accounting Review (July): 448-466. (JSTOR link).

Wallace, G. O. 1975. Controlling expansion costs: A practical guide. Management Accounting (April): 43-46.

Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36.

Wallace, J. J. and W. A. Wallace. 1998. Why the costs of student evaluations have long since exceeded their value. Issues In Accounting Education (May): 443-447.

Wallace, J. S. 1997. Adopting residual income-based compensation plans: Do you get what you pay for? Journal of Accounting and Economics (31 December): 275-300.

Wallace, J. S. 1998. EVA® Financial systems: Management perspectives. Advances in Management Accounting (6): 1-15. (Summary).

Wallace, M. E. 1966. Behavioral considerations in budgeting. Management Accounting (August): 3-8.

Wallace, R. 1975. O-keikogoto: Practice or training in the sense of taking lessons. In A Hundred Things Japanese. Tokyo: Japan Culture Institute.

Wallace, R. S. O. 1990. Survival strategies of a global organization: The case of the International Accounting Standards Committee. Accounting Horizons (June): 1-22.

Wallace, R. S. O. and P. A. Collier. 1991. The "cash" in cash flow statements: A multi-country comparison. Accounting Horizons (December): 44-52.

Wallace, W. A. 1981. Internal control reporting practices in the municipal sector. The Accounting Review (July): 666-689. (JSTOR link).

Wallace, W. A. 1981. The association between municipal market measures and selected financial reporting practices. Journal of Accounting Research (Autumn): 502-520. (JSTOR link).

Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341. (JSTOR link).

Wallace, W. A. 1987. Integrating recent developments in attestation, risk evaluation, technology, and regulation into the Ph.D. auditing seminar. Issues In Accounting Education (Fall): 325-348.

Wallace, W. A. 1988. The irony of responding to regulators' pressures: The case of management letter precautionary representations. Accounting Horizons (March): 88-93.

Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.

Wallace, W. A. 1990. One educator's view of how to respond to the challenges faced by higher education in business. Issues In Accounting Education (Fall): 302-306.

Wallace, W. A. 1994. The National Transportation Safety Board as a prototype for a more effective quality control inquiry committee. Accounting Horizons (March): 90-104.

Wallace, W. A. 1996. Editor's addendum: Ratios for your use in extending internationalization in accounting courses. Issues In Accounting Education (Fall): 337-343.

Wallace, W. A. 1996. Editor's report. Issues In Accounting Education (Fall): 525.

Wallace, W. A. 1996. What questions must be answered to evaluate whether the 150-hour initiative is progress? Journal of Accounting Education 14(2): 151-159.

Wallace, W. A. 1997. Where are the debits and credits? Issues In Accounting Education (Spring): 229-230.

Wallace, W. A. 1997. Editor's report. Issues In Accounting Education (Fall): 623.

Wallace, W. A. 1998. A case for full disclosure: Editor's perspective. Issues In Accounting Education (February): 235-237.

Wallace, W. A. 1998. Editor's report. Issues In Accounting Education (August): 792.

Wallace, W. A. 1998. Editor's report. Issues In Accounting Education (November): 1126.

Wallace, W. A. 1998. Instructional case: Is auditor selection associated with cost of capital? Issues In Accounting Education (August): 693-714.

Wallace, W. A. 2002. Mastery of the Financial Accounting Research System (FARS) Through Cases with FARS CD 2003. Wiley.

Wallander, J. 1999. Budgeting. An unnecessary evil. Scandinavian Journal of Management 15(4): 405-421.

Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.

Waller, T. C. and R. A. Gallun. 1985. Microcomputer competency requirements in the accounting industry: A pilot study. Journal of Accounting Education 3(2): 31-40. 

Waller, W. 1995. Decision-making research in managerial accounting: A return to behavioral-economics foundations. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton: 29-54. Cambridge, NM: Cambridge University Press.

Waller, W. S. 1985. Self-selection and the probability of quitting: A contracting approach to employee turnover in public accounting. Journal of Accounting Research (Autumn): 817-828. (JSTOR link).

Waller, W. S. 1988. Slack in participative budgeting: The joint effect of a truth-inducing pay scheme and risk preferences. Accounting, Organizations and Society 13(1): 87-98.

Waller, W. S. 1993. Auditors' assessments of inherent and control risk in field settings. The Accounting Review (October): 783-803. (JSTOR link).

Waller, W. S. and C. W. Chow. 1985. The self-selection and effort effects of standard-based employment contracts: A framework and some empirical evidence. The Accounting Review (July): 458-476. (JSTOR link).

Waller, W. S. and R. A. Bishop. 1990. An experimental study of incentive pay schemes, communication, and intrafirm resource allocation. The Accounting Review (October): 812-836. (JSTOR link).

Waller, W. S. and W. L. Felix Jr. 1984. The auditor and learning from experience: Some conjectures. Accounting, Organizations and Society 9(3-4): 383-406.

Waller, W. S. and W. L. Felix, Jr. 1984. The effects of incomplete outcome feedback on auditors' self-perceptions of judgment ability. The Accounting Review (October): 637-646. (JSTOR link).

Waller, W. S. and W. L. Felix, Jr. 1987. Auditors' covariation judgments. The Accounting Review (April): 275-292. (JSTOR link).

Waller, W. S. and W. L. Felix Jr. 1989. Auditors' causal judgments: Effects of forward vs backward inference on information processing. Accounting, Organizations and Society 14(1-2): 179-200.

Waller, W. S., B. Shapiro and G. Sevcik. 1999. Do cost-based pricing biases persist in laboratory markets? Accounting, Organizations and Society 24(8): 717-739.

Wallin, D. E. 1992. Legal recourse and the demand for auditing. The Accounting Review (January): 121-147. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Wallin, D. E. 1993. Comment on "Is risk preference induction a reliable method of controlling risk preferences?" Journal of Management Accounting Research (5): 124-128.

Wallis, L. P. 2002. Managing your receivables in today's economy. Strategic Finance (August): 42-45.

Wallis, P. 1946. Wage fund and full employment. The Accounting Review (July): 313-336. (JSTOR link).

Wallis, R. N. 1931. Overcoming management inertia. N.A.C.A. Bulletin (June 15): 1683-1696.

Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.

Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.

Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97. 

Wallman, S. M. H. 1997. The future of accounting and financial reporting, Part IV: "Access" accounting. Accounting Horizons (June): 103-116. 

Walsh, E. B. 1950. Procedure for establishing a two-part office manual. N.A.C.A. Bulletin (March): 843-844.

Walsh, E. J. and I. Jeacle. 2003. The taming of the buyer: The retail inventory method and the early twentieth century department store. Accounting, Organizations and Society 28(7-8): 773-791.

Walsh, E. J. and R. E. Stewart. 1993. Accounting and the construction of institutions: The case of a factory. Accounting, Organizations and Society 18(7-8): 783-800.

Walsh, L. M. 1960. Accounting education in review. The Accounting Review (April): 183-189. (JSTOR link).

Walsh, M. B. 1935. Plant equipment forms. N.A.C.A. Bulletin (October 15): 175-184.

Walsh, P. R. 1962. Balancing the considerations for company thinking of direct costing. N.A.A. Bulletin (March): 83-89.

Walsh, P. R. 1973. Typesetting with a time-sharing terminal. Management Accounting (June): 42-44.

Walsh, R. N. 1957. Lot cost system for textile finishing. N.A.A. Bulletin (July): 1413-1422.

Walsh, S. T. and C. G. White. 2000. Congress's goal of increasing electronic filing: An assessment based on the technology-adoption literature. Accounting Horizons (December): 403-425.

Walston, S. F. 2005. Are you a Jupiter of a Pluto? Strategic Finance (September): 40-43.

Walston, S. F. 2006. Hello, Saturn! Hello, Neptune! Strategic Finance (June): 61-65.

Waltemyer, E. L. 1973. The professional corporation. Management Accounting (December): 31-32, 40.

Walter, H. E. II. and J. T. Sale. 1981. Financial reporting: A two-perspective issue. Management Accounting (June): 32-37. (Theoretical vs. implementation viewpoints).

Walter, J. E. 1950. Last-in, first-out. The Accounting Review (January): 63-75. (JSTOR link).

Walter, J. E. 1953. Tax notes as liability offsets. The Accounting Review (October): 545-549. (JSTOR link).

Walter, J. E. 1955. The treatment of "footnote" liabilities. The Accounting Review (January): 95-102. (JSTOR link).

Walter, R., M. Higgins and H. Roth. 1990. Applications of control charts. The CPA Journal (April): 90-93, 95. (Summary).

Walters, A. A. 1960. The allocation of joint costs. The American Economic Review (June): 419-432.

Walters, K. S. 1991. Critical thinking, rationality, and the vulcanization of students. Journal of Accounting Education 9(1): 15-31.

Walters, L. M. 2007. A draft of an information systems security and control course. Journal of Information Systems (Spring): 123-148.

Walters, M. 2004. Alternative accounting thought and the prison-house of metaphor. Accounting, Organizations and Society 29(2): 157-187.

Walther, B. R. 1997. Investor sophistication and market earnings expectations. Journal of Accounting Research (Autumn): 157-179. (JSTOR link).

Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6 . All of the articles in this issue start on page 1.

Walther, L. M. 1982. A comparison of estimated and reported historical cost/constant dollar data. The Accounting Review (April): 376-383. (JSTOR link).

Walther, L. M. 1993. A case for required public forecasts. Management Accounting (March): 46-49.

Walton, C. C. 1967. Corporate Social Responsibilities. Wadsworth Publishing Company. TAR review by D. J. Hart 1971. (JSTOR link).

Walton, J. L. 1958. The case of the impatient works manager. N.A.A. Bulletin (July): 5-15.

Walton, M. 1986. Deming Management Method. New York: The Putnam Publishing Group.

Walton, M. 1991. Deming Management at Work. New York: Putnam.

Walzer, M. 1983. Spheres of Justice. Basic Books.

Wambsganss, J. R. and D. Kennett. 1995. Defining the customer: When universities adopt TQM, future employers - not students - should be seen as customers. Management Accounting (May): 39-41.

Wampler, B. M. and T. J. Phillips Jr. 1994. A case for fair value accounting for debt securities. Management Accounting (March): 46-49.

Wand, Y. and R. Weber. 1989. A model of control and audit procedure change in evolving data processing systems. The Accounting Review (January): 87-107. (JSTOR link).

Wang, G. 2007. Integrating the quality cost report and TQM tools to achieve competitive advantage. Cost Management (January/February): 42-47.

Wang, L. and A. Pervaiz. 2007. Information technology capability: Firm valuation, earnings uncertainty, and forecast accuracy. Journal of Information Systems (Fall): 27-48.

Wang, L., K. L. Gwebu, J. Wang and D. X. Zhu. 2008. The aftermath of information technology outsourcing: An empirical study of firm performance following outsourcing decisions. Journal of Information Systems (Spring): 125-159.

Wang, P., Q. Jin and T. W. Lin. 2005. How an ABC study helped a China state-owned company stay competitive. Cost Management (November/December): 39-47.

Wang, S. 1991. The relation between firm size and effective tax rates: A test of firms' political success. The Accounting Review (January): 158-169. (JSTOR link).

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Wetnight, R. B. 1958. Liberal arts or liberal education for accountants? N.A.A. Bulletin (December): 69-70.

Wetnight, R. B. 1961. What is a good rate of return on