Management And Accounting Web

Commodities Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Alternative Investments Main Page  |  Economics Related Main Page

Note: Commodities include many different types of assets such as precious metals (gold, silver, platinum, palladium), aluminum, coal, crude oil, natural gas, ethanol, corn, soy beans, wheat, cocoa, coffee, and sugar.

Allee, K. D., D. P. Lynch, K. R. Petroni and J. H. Schroeder. 2015. Do property taxes affect real operating decisions and market prices for crude oil? Contemporary Accounting Research 32(2): 736-762.

Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116.

Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Balle, F. and M. Balle. 2005. The Gold Mine: A Novel of Lean Turnaround. The Lean Enterprise Institute.

Bar-Yosef, S. and J. Livnat. 1984. Investment in commodities futures: The accounting implications. Abacus 20(1): 87-95.

Barrett, G. E. 1907. A system of coal-mine accounting. Journal of Accountancy (May): 61-62.

Baudot, L. and D. J. Cooper. 2022. Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector. Accounting, Organizations and Society (99): 101308.

Bell, J. W. 1928. The Canadian gold situation - Is Canada's gold reserve too large? Harvard Business Review (October): 1-19.

Blumberg, M. 1980. Job switching in autonomous work groups: An exploratory study in a Pennsylvania coal mine. The Academy of Management Journal 23(2): 287-306.

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Bullington, J. A. 1931. Cost accounting for coal mines. N.A.C.A. Bulletin (November 1): 293-302.

Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.

Davenport, T. H. 2018. When jobs become commodities. MIT Sloan Management Review (Winter): 16-17.

Davis, R. H. 1971. Production costing in open pit mining. Management Accounting (January): 39-41.

Demme, R. D. 1953. Pioneering in natural gas production costs. N.A.C.A. Bulletin (August): 1659-1663.

Doyle, L. A. 1947. Cost problems for West Coast Aluminum. N.A.C.A. Bulletin (October 1): 145-162.

Durik, E. J. 1971. Cost accounting and control for mining companies. Management Accounting (August): 37-40.

Eilon, S. 1963. Obsolescence of commodities which are subject to deterioration in store. Management Science (July): 623-642.

Foster, G. J. 1969. Mining inventories in a current price accounting system. Abacus 5(2): 99-118.

Gardiner, R. W. 1921. Coal production costs. National Association of Cost Accountants Official Publications (July): 3-16.

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).

Goedl, P. A. 2013. IFRS framework-based case study: Barrick Gold Corporation - Goodwill for gold. Journal of Accounting Education 31(4): 383-399.

Goel, A. and G. J. Gutierrez. 2011. Multiechelon procurement and distribution policies for traded commodities. Management Science (December): 2228-2244.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Gray, S. J., N. Hellman and M. N. Ivanova. 2019. Extractive industries reporting: A review of accounting challenges and the research literature. Abacus 55(1): 42-91.

Harvard Business Review. 1925. Case studies in business: The coal industry. Harvard Business Review (January): 250-251.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Howe, A. S. Jr. 1929. The Lake Cargo Coal case. Harvard Business Review (July): 452-461.

Jacques, F. M. 2007. Even commodities have customers. Harvard Business Review (May): 110-119. (Differentiation of commodities such as cement).

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Katselas, D., B. K. Sidhu, T. Smith and C. Yu. 2019. Independently certified industry specific disclosures to the capital market: The JORC code in the Australian mining industry. Abacus 55(1): 128-179.

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Lemay, J. W. Jr. 1951. Costing methods for natural gasoline. N.A.C.A. Bulletin (November): 324-331.

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Maury, J. L. 1932. Mine accounting. N.A.C.A. Bulletin (October15): 243-266.

Mayer, L. W. 1930. Financial aspects of mining enterprises. Harvard Business Review (July): 401-412.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

McDowell, C. W. 1925. Examination of Bituminous coal companies. Journal of Accountancy (April): 293-298.

Mengel, C. E. 1941. Anthracite production costs. N.A.C.A. Bulletin (April 15): 893-898.

Moore, R. K. 1959. Inventory accounting in strip mining of coal. N.A.A. Bulletin (June): 45-50. (Accounting and valuation of "coal drilled and blasted" and "coal stripped" on a monthly basis).

Orcutt, B. S. 1921. Overturn sales tax on commodities. Journal of Accountancy (May): 349-356.

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See Chapter 2 on Mercantilism. (Summary).

Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.

Patterson, T. H. 1945. The commodity profit and loss report. N.A.C.A. Bulletin (July 15): 1040-1054.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Pullen, T., K. Benson and R. Faff. 2014. A comparative analysis of the investment characteristics of alternative gold assets. Abacus 50(1): 76-92.

Reisch, J. T. 1999. Broadnax Minerals Company: A case study on auditors' responsibilities. Issues in Accounting Education (November): 589-612.

Schreiber, S. P. 2013. Before you sign: Natural gas lease tax issues. Journal of Accountancy (November): 44-47.

Scofield, B. W. 1996. Alcoa: Toward understanding minority interest. Journal of Accounting Education 14(4): 579-606.

Settoon, W. A. 1955. Cost reduction in aluminum reduction. N.A.C.A. Bulletin (July): 1484-1492.

Siebers, T. 1985. Accounting for commodity futures. Management Accounting (April): 42-47, 57.

Thomas, W. W. 1961. Appraising profit in the crude oil producing industry. N.A.A. Bulletin (December): 61-68.

Vent, G. 1986. Accounting for gold and silver mines: The development of cost accounting. The Accounting Historians Journal 13(2): 77-88.

Vent, G. and R. A. Milne. 1989. The standardization of mine accounting. The Accounting Historians Journal 16(1): 57-74.

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.

Wilson, P. A. and F. Zabriskie. 2010. When the gold is gone: Reporting of asset retirement obligations for the ultimate cleanup of closed mining operations. Accounting and the Public Interest (10): 57-87.