MANAGEMENT AND ACCOUNTING WEB

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MANAGEMENT & ACCOUNTING
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Article summaries

Book summaries

Textbooks

X Y Z:

Xenikou, A. and A Furnham. 1996. A correlational and factor analytical study of four questionnaire measures of organizational culture. Human Relations (4(): 349-371.

Xiang, B. 1998. Institutional factors influencing China's accounting reforms and standards. Accounting Horizons (June): 105-119.

Xiao, J. Z., Y. Zhang and Z. Xie. 2000. The making of independent auditing standards in China. Accounting Horizons (March): 69-89.

Xie, H. 2001. The mispricing of abnormal accruals. The Accounting Review (July): 357-373. (JSTOR link).

Xiong, Y., W. Su, T. W. Lin. 2008. Activity-based costing popularity in China. Cost Management (May/June): 40-48.

Xu, Y. and B. M. Tuttle. 2005. The role of social influences in using accounting performance information to evaluate subordinates: A causal attribution approach. Behavioral Research in Accounting (17): 191-210.

Xu, Y. and X. Xu. 2008. Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society 33(1): 73-102.

Xue, Y. 2007. Make or buy new technology: The role of CEO compensation contract in a firm’s route to innovation. Review of Accounting Studies 12(4): 659-690. 

Xydias-Lobo, M., C. Tilt and D. Forsaith. 2004. The future of management accounting: A South Australian perspective. Journal of Applied Management Accounting Research (Winter): 53-70. (Survey).

Yaari, M. E. 1981. Rawls, Edgeworth, Shapley, Nash: Theories of distributive justice re-examined. Journal of Economic Theory. 1-39.

Yacobian, P. 1959. A practical evaluation of break-even analysis. N.A.A. Bulletin (January): 23-29.

Yager, E. B. 1963. An aid in explaining "funds provided by operations". The Accounting Review (January): 154-156. (JSTOR link).

Yahya-Zadeh, M. 1999. Integrating long-run strategic decisions into the theory of constraints. Journal of Cost Management (January/February): 11-19. (Summary).

Yahya-Zadeh, M. 2002. A linear programming framework for flexible budgeting and its application to classroom teaching. Issues In Accounting Education (February): 69-93. (Comparison of the proposed framework with traditional flexible budgeting and TOC).

Yakel, R. G. 1970. Cycle inventory audit. Management Accounting (May): 29-33.

Yamada, H. and D. Tannen. 2002. Different Games, Different Rules: Why Americans and Japanese Misunderstand Each Other. Oxford University Press.

Yamakawa, T. T. 1979. How the strong yen influenced financial reporting in Japan. Management Accounting (June): 26-31.

Yamamoto, D. H. 1990. Retiree health plans - What do we do now? Management Accounting (April): 21-25.

Yamashita, K. 1952. Accounting trends in post-war Japan. The Accounting Review (July): 313-315. (JSTOR link).

Yamey, B. 1959. Some seventeenth and eighteenth century double-entry ledgers. The Accounting Review (October): 534-546. (JSTOR link).

Yamey, B. S. 1941. A note on accounting standards. The Accounting Review (June): 209-212. (JSTOR link).

Yamey, B. S. 1944. Edward Jones's "English system of bookkeeping". The Accounting Review (October): 407-416. (JSTOR link).

Yamey, B. S. 1947. Notes on the origin of double-entry bookkeeping. The Accounting Review (July):  263-272. (JSTOR link).

Yamey, B. S. 1964. Accounting and the rise of capitalism: Further notes on a theme by Sombart. Journal of Accounting Research (Autumn): 117-136. (JSTOR link).

Yamey, B. S. 1967. Fifteenth and sixteenth century manuscripts on the art of bookkeeping. Journal of Accounting Research (Spring): 51-76. (JSTOR link).

Yamey, B. S. 1979. Compound journal entries in early treatises on bookkeeping. The Accounting Review (April): 323-329. (JSTOR link).

Yamey, B. S. 1980. The index to the ledger: Some historical notes. The Accounting Review (July): 419-425. (JSTOR link).

Yancey, W. F. and J. Klemm. 1996. Implementing electronic tax research in a university environment. Issues In Accounting Education (Spring): 95-110.

Yang, C. 1981. 'Mass line' accounting in China. Management Accounting (May): 13-17.

Yang, C. and J. Huang. 2000. A decision model for IS outsourcing. International Journal of Information Management (20): 225-239.

Yang, G. Y. and R. C. Wu. 1993. Strategic costing & ABC. Management Accounting (May): 33-37.

Yang, J. G. S. 1986. Managing multinational exchange risks. Management Accounting (February): 45-52.

Yang, J. G. S. and W. W Poon. 2001. To tax or not to tax: Tax freedom or free ride? Strategic Finance (August): 44-48. (Related to internet commerce).

Yang, J. M. 1927. The valuation of intangibles. The Accounting Review (September): 223-231. (JSTOR link). 

Yang, J. M. 1952. Changes in monetary value and problems of conversion. The Accounting Review (October):  441-453. (JSTOR link).

Yang, J. M. 1959. Accounting in a free economy. The Accounting Review (July): 442-451. (JSTOR link).

Yankee, G. G. 1958. The faculty residency program. The Accounting Review (April): 206-208. (JSTOR link).

Yankee, G. G. and R. J. De Reyna, II. 1959. Accounting achievement in conventional and television classes at the University of Miami. The Accounting Review (October): 651-655. (JSTOR link).

Yanovsky, M. 1965. Social Accounting Systems. Aldine Publishing Company. Review by W. L. Farman. (JSTOR link).

Yardley, J. A. 1989. Explaining the conditional nature of the audit risk model. Journal of Accounting Education 7(1): 107-114.

Yarian, N. R. 1975. Segmentation for reporting purposes. Management Accounting (April): 16-20, 23.

Yarp, H. R. 1965. An approach to cost control. Management Accounting (September): 11-21.

Yates, J. 1998. Corporate purchasing cards are hitting their stride. Management Accounting (November): 45-48.

Yates, R. E. 1998. The Kikkoman Chronicles: A Global Company With a Japanese Soul. McGraw-Hill.

Yeager, B. R. 1951. Accounting for geophysical exploration. N.A.C.A. Bulletin (November): 334-342.

Yeargan, P. B. 1961. Product cost reports for milk processors. N.A.A. Bulletin (August): 47-52.

Yeatts, W. F. 1955. Ingredient costs of paperboard for folding cartons. N.A.C.A. Bulletin (December): 509-515.

Yee, K. K. 2004. Forward versus trailing earnings in equity valuation. Review of Accounting Studies 9(2-3): 301-329. 

Yee, K. K. 2007. Using accounting information for consumption planning and equity valuation. Review of Accounting Studies 12(2-3): 227-256.

Yelle, L. E. 1979. The learning curve: Historical review and comprehensive survey. Decision Sciences 10(2): 302-328.

Yergin, D. and J. Stanislaw. 1998. The Commanding Heights: The Battle Between Government and the Marketplace that is Remaking the Modern World. New York: Simon & Schuster.

Yermack, D. 2006. Golden handshakes: Separation pay for retired and dismissed CEOs. Journal of Accounting and Economics (September): 237-256.

Yetman, R. J. 2001. Tax-motivated expense allocations by nonprofit organizations. The Accounting Review (July): 297-311. (JSTOR link).

Yetton, P. W. 1976. The interaction between a standard time incentive payment and a simple accounting information system. Accounting, Organizations and Society 1(1): 81-87.

Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.

Yin, R. K. 1994. Case Study Research: Design and Methods. Applied Social Research Methods Series, (5) 2nd edition. Beverly Hills: Sage Publications.

Yin, R. K. 2002. Applications of Case Study Research (Applied Social Research Methods). Sage Publications.

Yip-Ow, J. and H. Tan. 2000. Effects of the preparer's justification on the reviewer's hypothesis generation and judgment in analytical procedures. Accounting, Organizations and Society 25(2): 203-215.

Yntema, T. O. 1960. The transferable skills of a manager. The Journal of the Academy of Management 3(2): 79-86. (JSTOR link).

Yochum, L. W. 1961. Control of fixed assets in a large manufacturing firm. N.A.A. Bulletin (March): 69-74.

Yockey, D. W. 1988. So you want to be a forensic accountant. Management Accounting (November): 19, 22-23, 25.

Yoder, D. 1962. The faculty role in university governance. The Journal of the Academy of Management 5(3): 222-229. (JSTOR link). 

Yoder, D., R. E. Miles, L. McKibbin, R. E. Boynton and G. W. England. 1963. Managers' theories of management. The Academy of Management Journal 6(3): 204-211. (JSTOR link).

Yoffie, D. B. and M. A. Cusumano. 1999. Judo strategy: The competitive dynamics of internet time. Harvard Business Review (January-February): 70-81.

Yoffie, D. B. and M. Kwak. 2001. Judo Strategy: Turning Your Competitors' Strength to Your Advantage. Harvard Business School Press.

Yoon, B. M. 1968. Management discipline in a school of administration: A reappraisal in the public service perspective. The Academy of Management Journal 11(3): 279-289. (JSTOR link).

York, K. R. 1964. A composite - Depreciation procedure. N.A.A. Bulletin (June): 35-40.

York, T. 1940. Stock and other dividends as income. The Accounting Review (September): 380-393. (JSTOR link).

York, T. 1941. Stock dividends from the view-point of the declaring corporation. The Accounting Review (March): 15-33. (JSTOR link).

Yoshida, K. 1989. Deming management philosophy: Does it work in the US as well as in Japan? Columbia Journal of World Business (Fall): 10-17. (Summary).

Yoshida, Y. 1961. Cost control in product feasibility decisions. N.A.A. Bulletin (February): 27-38.

Yoshimura , N. and P. Anderson. 1997. Inside the Kaisha: Demystifying Japanese Business Behavior. Boston: Harvard Business School Press.

Yoshikawa, T. 1994. Some aspects of the Japanese approach to management accounting. Management Accounting Research (September): 279-287.

Yoshikawa, T., J. Innes and F. Mitchell. 1989. Japanese management accounting: A comparative survey. Management Accounting U.K. (November): 20-23.

Yoshikawa, T., J. Innes, and F. Mitchell. 1990. Cost management through functional analysis. Journal of Cost Management (Spring): 14-19.

Yoshikawa, T., J. Innes and F. Mitchell. 1990. Cost tables: A foundation of Japanese cost management. Journal of Cost Management (Fall): 30-36.

Yoshikawa, T., J. Innes and F. Mitchell. 1994. Functional analysis of activity-based cost information. Journal of Cost Management (Spring): 40-48.

Yoshikawa, T., J. Innes and F. Mitchell. 1995. A Japanese case study of functional cost analysis. Management Accounting Research (December): 415-432.

Yoshikawa, T., J. Innes, F. Mitchell and M. Tanaka. 1993. Contemporary Cost Management. Chapman and Hall.

Yost, G. C. 1986. The fifth year: Reaction in Florida. Journal of Accounting Education 4(1): 45-54.

Yost, J. A. 1990. Intra-firm resource allocation and transfer pricing under asymmetric information: A principal-agent analysis of decentralized decision-making in a multi-division firm. Journal of Management Accounting Research (2): 134-139.

Yost, J. A. and W. K. Harmon. 2002. Contracting for information system outsourcing with multiple bidders. Journal of Information Systems (Spring): 49-59.

Youde, R. K. 1992. Cost-of-quality reporting: How we see it. Management Accounting (January): 34-38.

Youell, H. D. 1967. Inventory management through inventory ratios. Management Accounting (August): 43-48.

Youmans, G. E. 1975. A look a LIFO. Management Accounting (January): 11-12, 42.

Young, B. F. 1953. Some problems of plant project accounting. N.A.C.A. Bulletin (March): 918-926.

Young, B. F. 1963. Overcoming obstacles to use of discounted cash flow for investment choices. N.A.A. Bulletin (March): 15-26.

Young, B. J. 1956. Direct costing: Contribution to management. N.A.C.A. Bulletin (November): 362-375.

Young, D. 1997. Economic value added: A primer for European managers. European Management Journal (August): 335-343.

Young, D. W. 1976. Accounting for the cost of interest: Implications for the timber industry. The Accounting Review (October): 788-799. (JSTOR link).

Young, D. W. 1979. Administrative theory and administrative systems: A synthesis among diverging fields of inquiry. Accounting, Organizations and Society 4(3): 235-244.

Young, D. W. 1988. Cost accounting and cost comparisons: Methodological issues and their policy and management implications. Accounting Horizons (March): 67-76.

Young, D. W. 2003. Management Accounting in Health Care Organizations. Jossey Bass.

Young, D. W. and L. K. Pearlman. 1993. Managing the stages of hospital cost accounting. Healthcare Financial Management (April): 58-80.  

Young, D. W. et al. 1998. Management Control In Nonprofit Organizations. McGraw-Hill Higher Education.

Young, E. R. 1951. Controlling installment distributions to partners in a liquidating partnership. The Accounting Review (October):  555-559. (JSTOR link).

Young, H. B. 1951. Piece-work incentive with day rate guarantee. N.A.C.A. Bulletin (January): 556-567.

Young, H. P. 1986. Cost Allocation: Methods, Principles, Applications. Elsevier Science. 

Young, J. C. and S. C. Kattelus. 1995. Accounting for the “invisible” nonprofit sector: Five mini-cases. Journal of Accounting Education 13(3): 319-342.

Young, J. J. 1994. Outlining regulatory space: Agenda issues and the FASB. Accounting, Organizations and Society 19(1): 83-109.

Young, J. J. 1995. Getting the accounting "right": Accounting and the savings and loan crisis. Accounting, Organizations and Society 20(1): 55-80.

Young, J. J. 1996. Institutional thinking: The case of financial instruments. Accounting, Organizations and Society 21(5): 487-512.

Young, J. J. 2003. Constructing, persuading and silencing: The rhetoric of accounting standards. Accounting, Organizations and Society 28(6): 621-638.

Young, J. J. 2005. Changing our questions: Reflections on the corporate scandals. Accounting and the Public Interest (5): 1-13.

Young, J. J. 2006. Making up users. Accounting, Organizations and Society 31(6): 579-600.

Young, K. G. 1957. Precise criteria needed in evaluating accounting alternatives. The Accounting Review (April): 202-205. (JSTOR link).

Young, K. G. 1963. A solution approach to application of funds problems. The Accounting Review (October): 830-833. (JSTOR link).

Young, L. 1991. Reducing personal property taxes. Management Accounting (December): 37-42.

Young, M. editor. 2001. Readings in Management Accounting 3rd edition. Englewood Cliffs, NJ: Prentice-Hall.

Young, M. and F. Selto. 1993. Explaining cross-sectional workgroup performance differences in a JIT facility: A critical appraisal of a field based study. Journal of Management Accounting Research (5): 300-326. (Summary).

Young, M. C. 1954. A story of demurrage cost control. N.A.C.A. Bulletin (November): 387-395.

Young, M. S. 1956. Control of a major construction project. N.A.C.A. Bulletin (March): 841-849.

Young, M. S. 1963. Ten steps to cost reduction. N.A.A. Bulletin (February): 58-59.

Young, R. 1951. Using the figures for credit appraisal. N.A.C.A. Bulletin (March): 810-817.

Young, R. A. 1986. A note on "Economically optimal performance evaluation and control systems": The optimality of two-tailed investigations. Journal of Accounting Research (Spring): 231-240. (JSTOR link).

Young, R. G. 1965. Controlling office supply inventories - An EDP application. Management Accounting (November): 21-27.

Young, R. M. 1991. Accounting for remote locations. Management Accounting (November): 58-60.

Young, R. M. 1994. Discussion of the effects of explanation type and user involvement on learning from and satisfaction with expert systems. Journal of Information Systems (Spring): 18-20.

Young, S. 1962. Managerial authority in the employment relationship. The Journal of the Academy of Management 5(3): 207-213. (JSTOR link).

Young, S. 1964. Designing the management system. The Academy of Management Journal 7(2): 137-148. (JSTOR link).

Young, S. D. 1988. The economic theory of regulation: Evidence from the uniform CPA examination. The Accounting Review (April): 283-291. (JSTOR link).

Young, S. D. 1991. Interest group politics and the licensing of public accountants. The Accounting Review (October): 809-817. (JSTOR link).

Young, S. D. and S. F. O'Byrne. 2000. EVA and Value-Based Management: A Practical Guide to Implementation. McGraw-Hill Trade.

Young, S. L. 1968. The need for should-cost estimating/pricing in aerospace. Management Accounting (November): 38-42.

Young, S. M. 1985. Discussion of a laboratory investigation of the moral hazard problem in an agency relationship. Journal of Accounting Research (Studies on Accounting Earnings and Security Valuation: Current Research Issues): 121-123. (JSTOR link).

Young, S. M. 1985. Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research (Autumn): 829-842. (JSTOR link).

Young, S. M. 1988. Individual behavior: Performance, motivation, and control. In Behavioral Accounting Research, edited by K. Ferris, Columbus, OH: Century VII Publishing Company: 229-246.

Young, S. M. 1992. A framework for research on successful adoption and performance of Japanese manufacturing practices in the United States. Academy of Management Review (October): 677-700.

Young, S. M. 1996. Survey research in management accounting: A critical assessment. In Research Methods in Accounting: Issues and Debates, edited by A. Richardson: 55-68. Vancouver, B. C.: CGA-Canada Research Foundation.

Young, S. M. 1999. Field research methods in management accounting. Accounting Horizons (March): 76-84.

Young, S. M. 1997. Implementing management innovations successfully: Principles for lasting change. Journal of Cost Management (September/October): 16-20.

Young, S. M. and B. Lewis. 1995. Experimental incentive-contracting research in management accounting. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton: 55-75. Cambridge, MA: Cambridge University Press.

Young, S. M. and F. Selto. 1991. New manufacturing practices and cost management: A review of the literature and directions for future research. Journal of Accounting Literature (10): 265-298.

Young, S. M., J. Fisher and T. M. Lindquist. 1993. The effects of intergroup competition and intragroup cooperation on slack and output in a manufacturing setting. The Accounting Review (July): 466-481. (JSTOR link).

Young, S. M., J. J. Gong and W. A. Van der Stede. 2008. The business of making movies. Strategic Finance (February): 26-32.

Young, S. M., J. J. Gong, W. A. Van der Stede, T. Sandio and F. Du. 2008. The business of selling movies. Strategic Finance (March): 35-41.

Young, S. M., M. D. Shields and G. Wolf. 1988. Manufacturing controls and performance: An experiment. Accounting, Organizations and Society 13(6): 607-618.

Young, T. N. and C. G. Peirson. 1967. Depreciation-future services basis. The Accounting Review (April): 338-341. (JSTOR link).

Young, W. 1935. A method of securing a statement of application of funds. The Accounting Review (September): 287-293. (JSTOR link).

Young, W. M. Jr. 1961. Toward variable-base fixed asset accounting. N.A.A. Bulletin (April): 23-30.

Young, W. M. Jr. 1971. A view from the inside. Management Accounting (February): 54-55.

Young, W. M. Jr. 1977. Special report: NAA statement to Metcalf hearing. Management Accounting (June): 9 and 52.

Young,  W. M. Jr. 1980. The challenge of change: How NAA is meeting it. Management Accounting (January): 52-56.

Youngs, F. A. 1954. How we account for motorized equipment expense. N.A.C.A. Bulletin (January): 627-633.

Yount, N. F. 1950. Assembling and reporting employee service data for actuarial use in devising a pension plan. N.A.C.A. Bulletin (February): 723-732.

Youssef, S. M. 1973. The integration of local nationals into the managerial hierarchy of American overseas subsidiaries: An exploratory study. The Academy of Management Journal 16(1): 24-34. (JSTOR link).

Youssef, S. M. 1975. Contextual factors influencing control strategy of multinational corporations. The Academy of Management Journal 18(1): 136-143. (JSTOR link).

Yu, S. and J. Neter. 1973. A stochastic model of the internal control system. Journal of Accounting Research (Autumn): 273-295. (JSTOR link).

Yu, S. C. 1957. Macroaccounting and some of its basic problems. The Accounting Review (April): 264-272. (JSTOR link).

Yu, S. C. 1959. National position statement: A proposal on operational principles and process. The Accounting Review (January): 74-83. (JSTOR link).

Yu, S. C. 1966. Microaccounting and macroaccounting. The Accounting Review (January): 8-20. (JSTOR link).

Yu, S. C. 1969. A flow-of-resources statement for business enterprises. The Accounting Review (July): 571-582. (JSTOR link).

Yuen, D. C. Y. and K. C. C. Cheugi. 2003. Impact of participation in budgeting and information asymmetry on managerial performance in the Macau service sector. Journal of Applied Management Accounting Research (Summer): 65-78.

Yu-Lee, R. T. 2001. Explicit Cost Dynamics: An Alternative to Activity-Based Costing. John Wiley & Sons.

Yu-Lee, R. T. 2002. Essentials of Capacity Management. John Wiley & Sons.

Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28. (Summary).

Yung, A. P. 1948. A procedure for handling the retail receivables of an oil company. N.A.C.A. Bulletin (June 15): 1273-1288.

Yunker, J. A. and J. W. Marlin. 1984. Performance evaluation of college and university faculty: An economic perspective. Educational Administration Quarterly (Winter): 9-37.

Yunker, J. A. and P. J. Yunker. 2003. Stochastic CVP analysis as a gateway to decision-making under uncertainty. Journal of Accounting Education 21(4): 339-365.

Yunker, P. J., J. A. Sterner and M. Costigan. 1986. Employment in accounting: A comparison of recruiter perceptions with student expectations. Journal of Accounting Education 4(1): 95-112.

Yunwei, T. 1997. The recent accounting development and internationalization of accounting education in China. Issues In Accounting Education (Spring): 219-227.

Yurkee, W. H. 1950. Profit analysis by customers and products. N.A.C.A. Bulletin (September): 50-55.

Yurko, A. M. 1982. Managing change through human resource development. Management Accounting (June): 36-39, 42.

Yuthas, K. 2005. "Inputing" the environment: Reconsidering the environmental information matrix. Journal of Information Systems (Fall): 105-109.

Yuthas, K. and M. M. Eining. 1995. An experimental evaluation of measurements of information systems effectiveness. Journal of Information Systems (Fall): 69-84.

Zachry, B. R. 1987. An investigation into the status of public community college tax curricula. Journal of Accounting Education 5(2): 323-332.

Zaiden, D. J. 1972. Some legal aspects of EDP. Management Accounting (July): 51-52.

Zairi, M. 1994. Benchmarking: The best tool for measuring competitiveness. Benchmarking for Quality Management & Technology 1(1): 11-24.

Zajac, E. C. 1955. A case in control of maintenance labor costs. N.A.C.A. Bulletin (July): 1468-1475.

Zajac, E. C. 1956. A forward-looking tabulating installation. N.A.C.A. Bulletin (July): 1329-1335.

Zajac, E. C. 1957. Better procedures - Still a frontier. N.A.C.A. Bulletin (January): 663-670.

Zald, M. N. 1968. The common body of knowledge for CPAs: Some problems in analysis. Journal of Accounting Research (Spring): 130-140. (JSTOR link).

Zald, M. N. 1986. The sociology of enterprise, accounting and budget rules: Implications for organizational theory. Accounting, Organizations and Society 11(4-5): 327-340.

Zall, M. 1999. Countdown to Y2K. Strategic Finance (April): 53-56.

Zall, M. 1999. Saving tax dollars. Strategic Finance (November): 44-48.

Zall, M. 2000. Borrowing from your 401(k) plan can be hazardous to your wealth. Strategic Finance (November): 70-74.

Zall, M. 2000. Internet recruiting. Strategic Finance (June): 66-70, 72.

Zall, M. 2000. Researching investments online. Strategic Finance (July): 74-79.

Zall, M. 2000. The Family and Medical Leave Act: An employer's perspective. Strategic Finance (February): 46-50.

Zall, M. 2000. Transferring out of 401(k) plans. Strategic Finance (October): 36-40.

Zall, M. 2000. Using the internet to find your next job. Strategic Finance (June): 74-78.

Zall, M. 2001. Employees or partners? Strategic Finance (April): 62-65.

Zall, M. 2001. Retiring at 55. Strategic Finance (May): 62-65. (Tax related).

Zall, M. 2002. Cash balance plans. Strategic Finance (March): 29-31.

Zall, M. 2002. "No-suit' agreements. Strategic Finance (January): 53-55.

Zall, M. 2004. Protect yourself. Strategic Finance (February): 46-49. (Managing the risk of losing a major customer or supplier).

Zall, M. 2004. Small business owners and ERISA protection. Strategic Finance (September): 55-57. (The Supreme Court ruled that a working owner may participate if a plan covers one or more employees).

Zall, M. 2004. What's the future of defined benefit plans? Strategic Finance (January): 29-31.

Zaltman, G. and L. Zaltman. 2008. The sure thing that flopped. Harvard Business Review (July-August): 29-32, 34-37. (Case study).

Zaltman, G., P. Kotler and I. Kaufman. 1972. Creating Social Change. New York: Holt, Rinehart & Weston Inc.

Zambon, S. and L. Zan. 2000. Accounting relativism: The unstable relationship between income measurement and theories of the firm. Accounting, Organizations and Society 25(8): 799-822.

Zander, R. S. and B. Zander. 2000. The Art of Possibility: Transforming Professional and Personal Life. Harvard Business School Press.

Zandin, K. B. 2002. Most Work Measurement Systems (Industrial Engineering). Marcel Dekker.

Zanibbi, L. and R. Pike. 1996. Behaviour congruence in capital budgeting judgements. Management Accounting Research (September): 305-320.

Zannetos, Z. S. 1962. Depreciation and fund statements. The Accounting Review (April): 300-307. (JSTOR link).

Zannetos, Z. S. 1962. Statistical attributes of group depreciation. The Accounting Review (October): 713-720. (JSTOR link).

Zannetos, Z. S. 1963. Mathematics as a tool of accounting instruction and research. The Accounting Review (April): 326-335. (JSTOR link).

Zannetos, Z. S. 1963. On the mathematics of variance analysis. The Accounting Review (July): 528-533. (JSTOR link).

Zannetos, Z. S. 1964. Some thoughts on internal control systems of the firm. The Accounting Review (October): 860-868. (JSTOR link).

Zannetos, Z. S. 1964. Standard costs as a first step to probabilistic control: A theoretical justification, an extension and implications. The Accounting Review (April): 296-304. (JSTOR link).

Zannetos, Z. S. 1967. Programmed instruction and computer technology. The Accounting Review (July): 566-571. (JSTOR link).

Zanzig, J. S. and B. Tsay. 2004. Hands-on training in relational database concepts. Journal of Accounting Education 22(2): 131-152.

Zarini, C. A. 1946. Airline accounting. N.A.C.A. Bulletin (February 1): 507-514.

Zarowin, P. 1988. Non-linearities and nominal contracting effects: The case of the depreciation tax shield. Journal of Accounting and Economics (April): 89-110.

Zarowin, P. 1999. Discussion of intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research (Studies on Credible Financial Reporting): 45-51. (JSTOR link).

Zarzeski, M. T. 1996. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons (March): 18-37.

Zarzeski, M. T. 1998. The use and benefit of flexible student contracts. Issues In Accounting Education (August): 585-594.

Zastrow, L. E. 1934. Unemployment insurance. N.A.C.A Bulletin (June 15): 1177-1187.

Zastrow, L. E. 1941. Procedure for installment notes receivable. N.A.C.A. Bulletin (September 15): 86-100.

Zavgren, C. and L. Weisenfeld. 1993. The setting of accounting standards in the United States: A historical perspective. Journal of Accounting Education 11(1): 133-149.

Zavodney, I. J. N. 1946. Case study of payroll practices and procedures. N.A.C.A. Bulletin (February 15): 549-566.

Zebda, A. 1991. The problem of ambiguity and vagueness in accounting. Behavioral Research In Accounting (3): 117-145.

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