Management And Accounting Web

Employee Benefits Bibliography L-Z

A-K  |  L-Z

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

Employee Benefits Main Page | Human Resource Accounting Main Page

Lambert, R. A., D. F. Larcker and K. Weigelt. 1993. The structure of organizational incentives. Administrative Science Quarterly 38(3): 438-461. (JSTOR link).

Lambert, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149. (JSTOR link).

Landis, P. A. 1963. Wire transmission of payroll checks. N.A.A. Bulletin (May): 26.

Landsman, W. 1986. An empirical investigation of pension fund property rights. The Accounting Review (October): 662-691. (JSTOR link).

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Langee, R. 1950. The timeduction twin incentive plan. N.A.C.A. Bulletin (December): 391-402.

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July): 331-340. (JSTOR link).

Laurent, M. 1988. Protect your pension surplus from interest rate risk. Management Accounting (September): 24-27.

Lause, M. A. 1937. A practical group bonus plan. N.A.C.A. Bulletin (January 15): 567-578.

Lavin, D. 2009. Tax implications of teachers' compensation plan choices. The CPA Journal (March): 66-67.

Lawson, R. 2010. IMA Middle East salary survey. Strategic Finance (October): 38-49.

Lawson, R. 2012. IMA 2012 Middle East salary survey. Strategic Finance (November): 50-59.

Lawson, R. 2014. IMA 2013 global salary survey update: Younger members earning more. Strategic Finance (June): 40-48.

Lawson, R. 2014. IMA 2013 international salary survey. Strategic Finance (February): 34-41.

Lazonick, W. 2014. Profits without prosperity. Stock buybacks manipulate the market and leave most Americans worse off. Harvard Business Review (September): 46-55. (Shows how productivity and wages have parted ways).

Le Febvre, C. N. and D. A. Barnes. 1975. A look at annual reports of employee benefit plans. Management Accounting (December): 51-53.

Leahey, A. L. and R. A. Zimmermann. 2007. A road map for share-based compensation. Journal of Accountancy (April): 50-54.

Lechner, V. F. 1941. Use of duplicator for wage payment and production control. N.A.C.A. Bulletin (July 15): 1333-1342.

Ledgerwood, J. R. 2010. What is reasonable compensation for S corporation shareholder-employees? The CPA Journal (May): 38-41.

Lee, W. C. 1945. Modern payroll accounting is a must. N.A.C.A. Bulletin (June 1): 887-902.

Levinsohn, A. 2001. The promise of web-powered 401(k) plans. Strategic Finance (July): 40-45.

Levinson, H. 2003. Management by whose objectives? Harvard Business Review (January): 107-116. (Summary).

Levy, H. B. 2017. The costs of running employee benefit plans: A flaw in FASB's standards. The CPA Journal (March): 58-59.

Lewis, N. R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Li, F. and M. H. F. Wong. 2005. Employee stock options, equity valuation, and the valuation of option grants using a warrant-pricing model. Journal of Accounting Research (March): 97-131. (JSTOR link).

Lie, E. 2005. On the timing of CEO stock option awards. Management Science (May): 802-812. (JSTOR link).

Lilley, F. L. 1957. Accounting for non-taxable sick benefits. N.A.A. Bulletin (August): 1574-1579.

Lilling, A. S. 2015. Employee benefit plans and audit quality: Highlighting deficiencies found in department of labor inspections. The CPA Journal (July): 54-55.

Lindsay, D. and K. Dewberry. 2016. Employee focus comes with a cost. Compliance requirements for employers are increasing as a result of expanding federal protections for workers. Journal of Accountancy (April): 52-56.

Linsmeier, T. J., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jonas, M. H. Long, K. R. Petroni, D. Shores and J. M. Wahlen. 1998. AAA Financial Accounting Standards Committee responses to IASC and FASB: Proposed statement of financial accounting standards - Employers' disclosures about pensions and other postretirement benefits. Accounting Horizons (June): 201-207.

Lint, R. J. 1992. ESOP power. Management Accounting (November): 38-41. (Refers to employee stock ownership).

Littrell, E. K. 1980. Designing a profit-sharing plan for a service company. Management Accounting (October): 47-49, 56.

Liu, C. and H. F. Mittelstaedt. 2002. Materiality judgments and disclosure of retiree health care costs under SFAS No. 81. Review of Accounting Studies 7(4): 405-434.

Liu, X. and D. A. Simunic. 2005. Profit sharing in an auditing oligopoly. The Accounting Review (April): 677-702. (JSTOR Link).

Lockwood, D. 1994. Allocating the cost of fringe benefits. Management Accounting (November): 50-53. (Using a chargeback system that reflects actual spending).

Lohrman, D. G. 1958. When does a suggestion award system yield profits - And how much? N.A.A. Bulletin (February): 77-83.

London, M. and G. R. Oldham. 1977. A comparison of group and individual incentive plans. The Academy of Management Journal 20(1): 34-41. (JSTOR link).

Lonergan, T. F. 1965. A factory labor incentive plan in operation. Management Accounting (October): 22.

Luft, J. 1994. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics (September): 181-206.

Lundin, S. C., et al. 2000. Fish! A Remarkable Way to Boost Morale and Improve Results. Hyperion.

Lusk, L. A. 1992. Creativity in pension accounting. Management Accounting (March): 31-35.

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

MacCauley, F. A. 1943. Punched-card system of payroll and labor cost accounting. N.A.C.A. Bulletin (February 15): 685-702.

Mackie, J. J. and M. E. Oss. 1989. Reducing retiree health care liabilities. Management Accounting (April): 21-26.

Madsen, D. and D. Pizzano. 1999. The 401(k) gamble. Strategic Finance (December): 44-48.

Maher, J. J. 1987. Pension obligations and the bond credit market: An empirical analysis of accounting numbers. The Accounting Review (October): 785-798. (JSTOR link).

Maher, M. W. 1995. Discussion of total quality management and the choice of information and reward systems. Journal of Accounting Research (Studies on Managerial Accounting): 35-40. (JSTOR link).

Makepeace, R. S. 1954. What happens to costs when we run overtime? N.A.C.A. Bulletin (February): 766-771.

Malhotra, D. 2014. 15 Rules for negotiating a job offer. Harvard Business Review (April): 117-120.

Mancheski, F. J. 1958. Employee food service - Not a loss operation. N.A.A. Bulletin (June): 13-20. (Case study).

Mantzke, K. and B. D. Clinton. 2004. Preserving performance pay. Strategic Finance (May): 53-54.

Marcus, R. E. and G. Janken. 2009. Annuities and the other side of the retirement savings coin. Journal of Accountancy (January): 36-40.

Marks, B. R. and K. K. Raman. 1985. The importance of pension data for municipal and state creditor decisions: Replication and extensions. Journal of Accounting Research (Autumn): 878-886. (JSTOR link).

Marks, B. R. and K. K. Raman. 1988. The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs. Contemporary Accounting Research 4(2): 595-608.

Marquardt, C. A. 2002. The cost of employee stock option grants: An empirical analysis. Journal of Accounting Research (September): 1191-1217. (JSTOR link).

Marquis, L. M. and L. D. Turner. 1992. Accountants and the ADA. Management Accounting (November): 32-34. (ADA refers to the American with Disabilities Act).

Martin, J. R. and V. Martin. 1982. How to bring down the high price of unemployment costs. Perspective (September): 36-38.

Martin, J. R. and V. Martin. 1984. Controlling unemployment costs. Association Management (May): 129-133.

Martocchio, J. J. 2002. Employee Benefits: A Primer for Human Resource Professionals. McGraw-Hill/Irwin.

Matsunaga, S. R. 1995. The effects of financial reporting costs on the use of employee stock options. The Accounting Review (January): 1-26. (JSTOR link).

Matteson, M. T. and J. M. Ivancevich. 1983. Note on tension discharge rate as an employee health status predictor. The Academy of Management Journal 26(3): 540-545. (JSTOR link).

Matthews, R. M. Jr. 1960. Accounting for pension costs. N.A.A. Bulletin (August): 19-26.

Mazzola, D. G. 2015. Delaying spousal Social Security benefits. The CPA Journal (September): 13.

McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).

McAninch, L. 1995. Gainsharing creates an environment that supports TQM. Management Accounting (November): 38-39.

McCann, D. 2011. Measured response: Despite fervent debate about whether companies should measure the ROI of their training-and-development programs, most proceed (or not) on gut instinct. CFO (June): 21-25.

McCann, D. 2011. Rematch: Many companies that dumped their 401(k) matching contributions are rethinking that cost-cutting move. CFO (May): 54-58.

McCann, D. 2012. Training at Dell: Here, there, and everywhere. CFO (July/August): 23-24.

McCann, D. 2013. An incentive to control incentive pay. CFO (June): 22-24.

McCann, D. 2013. Are companies bluffing on health benefits? CFO (September): 14.

McCann, D. 2013. Restricted choices. CFO (October): 12. (Employee benefits - restricted stock).

McCann, D. 2013. Small companies may have to offer IRAs. CFO (May): 24-25.

McCormick, J. A. 1955. Wage and salary administration. N.A.C.A. Bulletin (July): 1508-1515.

McDonald, P. A., R. S. Mecklenburg and L. A. Martin. 2015. The employer-led health care revolution. Harvard Business Review (July/August): 38-50.

McEnroe, J. E., S. C. Martens and N. Du. 2013. Accounting for employee stock options. The CPA Journal (November): 10-13.

McFadden, D. W. 1989. What controllers should know about employee fringe benefits expense. Management Accounting (January): 24-30.

McGregor, D. M. 1957. The human side of enterprise. Management Review (November): (Summary).

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McLaughlin, T. D. 1992. Accommodating the disabled. Management Accounting (November): 35-37.

McNamara, J. P. 1950. The tax side of pension planning. N.A.C.A. Bulletin (July): 1319-1331.

McNitt, D. B. 1955. A standard hour incentive in a service company. N.A.C.A. Bulletin (January): 715-721.

Meade, J. A. 2009. Overtime pay requirements for salaried employees. The CPA Journal (July): 60-63.

Mengel, M. E. 1946. A simplified method for figuring payrolls. N.A.C.A. Bulletin (June 15): 1020-1026.

Merton, R. C. 2014. The crisis in retirement planning. Our approach is all wrong: We need to think about monthly income, not net worth. Harvard Business Review (July/August): 42-50.

Merchant, K. A., W. A. Van der Stede and L. Zheng. 2003. Disciplinary constraints on the advantage of knowledge: The case of organizational incentive systems. Accounting, Organizations and Society 28(2-3): 251-286.

Merens, M. 1991. Beware the increasing complexities of payroll. Management Accounting (October): 42-44.

Meyer, C. 2016. Rewarding employees. Journal of Accountancy (September): 20.

Miccio, J. V. 1948. Objectives and fundamentals of wage incentive plans. N.A.C.A. Bulletin (September 15): 59-68.

Miccio, J. V. 1949. Quality maintenance features of wage incentive plans. N.A.C.A. Bulletin (July 1): 1243-1254.

Miller, A V. 1935. Pay-roll information required by social security laws. N.A.C.A. Bulletin (December 15): 384-391.

Miller, P. B. and R. J. Redding. 1992. Measuring the effects of political compromise on employers' accounting for defined benefit pensions. Accounting Horizons (March): 42-61.

Miller, P. B. W. and P. R. Bahnson. 2007. Perfect storm prompts changes in pension accounting. Journal of Accountancy (May): 36-42.

Miller, R. J., R. A. Lavenberg and I. A. MacKay. 2014. ERISA: 40 years later. Journal of Accountancy (September): 86-90. (The 1974 Employee Retirement Income Security Act established a three-legged stool of pensions, savings, and Social Security. The challenge for retirees is the breakdown of the three-legged stool).

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Minter, F. C. 2002. Stock options: Accounting's Phoenix. Strategic Finance (October): 45-49.

Mittelstaedt, H. F. 1989. An empirical analysis of the factors underlying the decision to remove excess assets from overfunded pension plans. Journal of Accounting and Economics (November): 399-418.

Mittelstaedt, H. F., W. D. Nichols and P. R. Regier. 1995. SFAS No. 106 and benefit reductions in employer-sponsored retiree health care plans. The Accounting Review (October): 535-556. (JSTOR link).

Moehrle, S. R. and J. A. Reynolds-Moehrle. 2005. Earnings management in the context of pension accounting: A case. Global Perspectives on Accounting Education (2): 11-18.

Moonitz, M. and A. Russ. 1966. Accrual accounting for employers' pension costs. Journal of Accounting Research (Autumn): 155-168. (JSTOR link).

Moore, B. 1975. A Plant-Wide Productivity Plan in Action: Three Years of Experience with the Scanlon Plan. National Center for Productivity and Quality of Working Life.

Moore, B. and T. L. Ross. 1978. The Scanlon Way to Improved Productivity: A Practical Guide. John Wiley andamp; Sons.

Morley, E. 1974. Human support services in complex manufacturing organizations: A special case of differentiation. Administrative Science Quarterly 19(3): 295-318. (JSTOR link).

Morrison, A. J. 1998. How well is your employer managing your 401(k) plan? Management Accounting (March): 32-36.

Morrison A. J. 1998. 401(k) plan sponsors, the labor department is watching you! Management Accounting (September): 40-43.

Morrison, D. L. 1993. Customized deferred compensation. Management Accounting (November): 57-59.

Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.

Moyer, S. E. and S. G. Weihrich. 2000. Espresso, Inc.: Analyzing the impact of employee stock options. Issues in Accounting Education (August): 513-534.

Mozes, H. A. 1998. The FASB's conceptual framework and political support: The lesson from employee stock options. Abacus 34(2): 141-161.

Munter, P. and S. D. Willits. 1986. Understanding the new pension math. Management Accounting (December): 34-35, 38-39.

Murray, B. and B. Gerhart. 1998. An empirical analysis of a skill-based pay program and plant performance outcomes. The Academy of Management Journal 41(1): 68-78. (JSTOR link).

Naab, J. M. 1954. A report on five years of profit sharing. N.A.C.A. Bulletin (July): 1457-1463.

Naegele, R. A. and M. P. Altieri. 2005. Is your retirement plan really safe? Journal of Accountancy (April): 34-37.

Nagar, V. 2002. Delegation and incentive compensation. The Accounting Review (April): 379-395. (JSTOR link).

National Association of Accountants. 1983. NAA's pension conference. Management Accounting (June): 63-65.

National Association of Cost Accountants. 1949. Symposium. Some procedures for accruing vacation and holiday pay. N.A.C.A. Bulletin (November): 283-286.

National Association of Cost Accountants. 1950. Payday every day - The use of staggered payroll. N.A.C.A. Bulletin (February): 732.

Naughton, J., R. Petacchi and J. Weber. 2015. Public pension accounting rules and economic outcomes. Journal of Accounting and Economics (April-May): 221-241.

Nelson, T. G. 1987. Post-retirement benefits: The tip of the financial iceberg. Management Accounting (January): 52-55.

Neuhoff, R. R. 1950. Dangers in abandoning pension plans. N.A.C.A. Bulletin (July): 1332.

Nickerson, J. W. 1946. Do incentives pay? N.A.C.A. Bulletin (August 15): 1193-1201.

Niles H. E. 1928. Rents and salaries in ninety-six cities. Harvard Business Review (January): 194-197.

Niu, F. F. 2007. Transition method to adopt fair value accounting for employee stock options: Economic determinates and consequences. Journal of Forensic Accounting 8(1-2): 303-334.

Noah, S. Jr. 1947. Payroll accounting by punched card methods. N.A.C.A. Bulletin (August 15): 1512-1531.

North, A. F. 1937. A system of labor cost and payroll accounting used by the Allen Bradley Company. N.A.C.A. Bulletin (January 1): 527-532.

Norton, R. L. 1953. The controller and pension plans. The Accounting Review (April): 170-176. (JSTOR link).

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Novak, R. S. 1955. Up for review - The guaranteed annual wage. N.A.C.A. Bulletin (July): 1515-1521.

Nurnberg, H. 1974. Some of the Essential Provisions of Opinion No. 8. The Accounting Review (January): 165-176. (JSTOR link).

Oakes, L. S., M. A. Covaleski and M. W. Dirsmith. 1999. Labor's changing responses to management rhetorics: A study of accounting-based incentive plans during the first half of the 20th century. The Accounting Historians Journal 26(2): 133-162. (JSTOR link).

Oates, N. E. and C. B. Brown. 2007. Time to rethink your 401(k) plan? Journal of Accountancy (May): 50-52.

O'Brien, J. 1992. Discussion of Incentive compensation schemes: Experimental calibration of the rationality hypothesis. Contemporary Accounting Research 8(2): 415-418.

Odom, W. E. 1939. How should unemployment compensation costs be handled? N.A.C.A. Bulletin (September 15): 100-110.

Olson, J. C. 1948. The background for planning of sales incentive compensation. N.A.C.A. Bulletin (August 15): 1549-1559.

O'Malley, J. T. 1956. Compensating both sales and service work. N.A.C.A. Bulletin (May): 1132-1136.

O'Malley, J. T. 1960. Overtime or more help? - Check list of factors to consider. N.A.A. Bulletin (October): 53-60.

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.

Papalia, M. 2005. Class-based pensions. Journal of Accountancy (January): 51-56.

Parker, P. D., N. J. Swanson and M. T. Dugan. 2011. An empirical examination of the impact of the Sarbanes Oxley Act in the reduction of pension expense manipulation. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 233-241.

Parsons, R. D. 1983. Converting taxes to employee benefits. Management Accounting (October): 54-57.

Patard, A. G. 1955. Sales incentives aligned to company objectives. N.A.C.A. Bulletin (October): 204-210.

Paterson, J. H. 1922. A premium incentive wage plan. National Association of Cost Accountants Official Publications (April 1): 3-14.

Paul, T. D. 1977. Employer-sponsored life insurance: What it really costs. Management Accounting (August): 21-29.

Peasnell, K. 2013. Discussion of "Financial reporting for employee stock options: Liabilities or equity." Review of Accounting Studies 18(3): 683-691.

Peden, R. W. 1934. Payroll accounting. N.A.C.A. Bulletin (May 15): 1055-1077.

Pederson, R. B. 1991. Weyerhaeuser: Streamlining payroll. Management Accounting (October): 38-41.

Peel, M. J., M. W. Pendlebury and R. E. V. Groves. 1991. Employee share ownership, privatization and internal financial reporting - Some new evidence. Management Accounting Research (June): 71-88.

Pesando, J. E. and C. K. Clarke. 1983. Economic models of the labor market and pension accounting: An exploratory analysis. The Accounting Review (October): 733-748. (JSTOR link).

Petra, S. T. and N. T. Dorata. 2012. Restricted stock awards and taxes: What employees and employers should know. Journal of Accountancy (February): 44-48.

Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary).

Pfeffer, J. and A. Davis-Blake. 1987. Understanding organizational wage structures: A resource dependence approach. The Academy of Management Journal 30(3): 437-455. (JSTOR link).

Pfeffer, J. and J. Ross. 1982. The effects of marriage and a working wife on occupational and wage attainment. Administrative Science Quarterly 27(1): 66-80. (JSTOR link).

Pfeiffer, G. M. and T. W. Shields. 2015. Performance-based compensation and firm value - Experimental evidence. Accounting Horizons (December): 777-798.

Phelan, S. E. and M. Hayes. 2005. Payroll: A tie that binds. Journal of Accountancy (March): 29-30, 32-35.

Philips, G. E. 1968. Pension liabilities and assets. The Accounting Review (January): 10-17. (JSTOR link).

Picconi, M. 2006. The perils of pensions: Does pension accounting lead investors and analysts astray? The Accounting Review (July): 925-955. (JSTOR link).

Piturro, M. 2002. Defined contributions: Where's the choice? Strategic Finance (September): 36-41.

Podleski, J. and N. Paleveda. 2009. Small retirement plans: Face funding dilemma. Journal of Accountancy (May): 26-30.

Porosky, M. 1921. A method of distributing factory payroll. National Association of Cost Accountants Official Publications (July): 3-17.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Poyzer, J. K. and T. R. Yoder. 2016. How to avoid the 10% additional tax on early retirement distributions. Journal of Accountancy (January): 47-50, 52-53.

Pozen, R. C. 2002. Arm yourself for the coming battle over social security. Harvard Business Review (November): 52-62.

Pratt, H. J. 1940. Incentive plan for a trading business. N.A.C.A. Bulletin (October 15): 147-156.

Prentice, S. Jr. 1952. The case for profit sharing. N.A.C.A. Bulletin (January): 605-609.

Putman, K. 2010. The 'tighten your belt, happy beneficiaries' retirement strategy: Balancing withdrawals and preserving assets. The CPA Journal (December): 50-53.

Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38. (JSTOR link).

Raine, J. D. and J. E. Corder. 1957. State unemployment insurance - A controllable tax cost. N.A.A. Bulletin (October): 45-50.

Rajan, M. V. and S. Reichelstein. 2006. Subjective performance indicators and discretionary bonus pools. Journal of Accounting Research (June): 585-618. (JSTOR link).

Ramesh, K. and L. Revsine. 2000. The effects of regulatory and contracting costs on banks’ choice of accounting method for other postretirement employee benefits. Journal of Accounting and Economics (October): 159-186.

Randall, R. F. 1973. Job enrichment ensures savings at Travelers. Management Accounting (January): 68-69, 72.

Randall, R. F. 1989. The coming crunch in employee benefits. Management Accounting (January): 18-22.

Rashty, J. 2012. Employee stock purchase plans and the calculation of basic and diluted earnings per share. The CPA Journal (May): 32-36.

Rashty, J. 2014. Employment contracts with post-employment obligations. The CPA Journal (December): 24-27.

Ravenscroft, S. and P. F. Williams. 2009. Making imaginary worlds real: The case of expensing employee stock options. Accounting, Organizations and Society 34(6-7): 770-786.

Reed, C. J. 1944. Incentive payment plans - A current resume. N.A.C.A. Bulletin (April 15): 867-877.

Reichardt, K. E. and D. L. Schroeder. 1990. NAA salaries. Management Accounting (May): 18-24.

Reichardt, K. E. and D. L. Schroeder. 1992. Salaries 1991. Management Accounting (June): 24-27.

Reichardt, K. E. and D. L. Schroeder. 1994. Salaries. Management Accounting (June): 22-30. (Survey).

Reichardt, K. E. and D. L. Schroeder. 1996. Salaries 1995. Management Accounting (June): 20-22, 24, 26, 28, 30, 34.

Reichardt, K. E. and D. L. Schroeder. 1998. Salaries 1997. Management Accounting (June): 26-28, 30-35.

Reichardt, K. E. and D. L. Schroeder. 2000. IMA 99 salary guide. Strategic Finance (June): 28-41.

Reichardt, K. E. and D. L. Schroeder. 2002. The IMA 2001 salary guide. Strategic Finance (June): 24-37.

Reichardt, K. E. and D. L. Schroeder. 2004. IMA 2003 salary guide. Strategic Finance (June): 28-42.

Reichardt, K. E. and D. L. Schroeder. 2006. 2005 salary survey. Strategic Finance (June): 34-50.

Reichelderfer, D. E. 1934. Savings-sharing incentive plan for salesmen. N.A.C.A. Bulletin (May 15): 1078-1084.

Reichert, C. J. 2006. When are wages not FICA wages? Journal of Accountancy (December): 80-82.

Reif, W. E., J. W. Newstrom and R. D. St. Louis, Jr. 1976. Sex as a discriminating variable in organizational reward decisions. The Academy of Management Journal 19(3): 469-476. (JSTOR link).

Reilly, R. F. 2012. Sale of private company stock to employees and other parties. The CPA Journal (January): 46-55.

Reinherr, C. M. and P. Griek. 1946. Installing an incentive wage plan. N.A.C.A. Bulletin (January 1): 383-400.

Remmen, D. 2003. Performance pays off. 2003. Strategic Finance (March): 27-31. (Gainsharing program).

Research and Service Department. 1937. Practice in accounting for payroll taxes. N.A.C.A. Bulletin (August 15): 1365-1391.

Resnik, B. L. 2012. Choosing an annuity: What accountants need to know. The CPA Journal (May): 44-51.

Resnik, B. L. 2014. Choosing an annuity in 2014. The CPA Journal (September): 48-50.

Rezaee, Z. 2009. Forensic evidence-gathering procedures for employee stock options. Journal of Forensic andamp; Investigative Accounting 1(2): 1-20.

Rhines, G. M. and W. A. Douglass. 2012. Restorative benefits and equity-based performance plans for highly compensated executives. Journal of Accountancy (October): 50-55.

Rhodes, J. E. 1923. Selling securities to employees. Journal of Accountancy (August): 104-111.

Rhoads, R. D. 1961. Self-processed pay checks. N.A.A. Bulletin (December): 28.

Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.

Richardson, A. P. 1918. Wages. Journal of Accountancy (December): 452-453.

Rickey, K. R. 1949. A sales compensation plan to stimulate volume profitable products. N.A.C.A. Bulletin (December).

Rishell, M. and W. Becker. 2004. Pay for performance: The CFO's stake. Strategic Finance (November): 24-33. (Blue Cross Blue Shield's performance accountability system).

Robertson, J. D. 1941. A payroll control plan. N.A.C.A. Bulletin (July 15): 1321-1332.

Rohlfing, P. G. 1950. The push for pensions - Important considerations in devising and qualifying a pension plan. N.A.C.A. Bulletin (February): 715-722.

Rose, G. 1999. Manage your own retirement plan. Strategic Finance (July): 44-48.

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