Management And Accounting Web

History and Development of Management
and Accounting Bibliography L-Z

A-K  |  L-Z

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

History & Development Main Page | The Accounting Historians Journal

Lamb, M. 2001. 'Horrid appealing': Accounting for taxable profits in mid-nineteenth century England. Accounting, Organizations and Society 26(3): 271-298.

Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company. For a review of this book, see Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. Answer: Inner values, beliefs and attitudes = Culture. This book provides a global history and analysis of economic development with emphasis on the cultures of nations. The following quote from Landes makes the point. "If we learn anything from the history of economic development, it is that culture makes all the difference."

Lang, T. 1947. Concepts of cost, past and present. N.A.C.A. Bulletin (July 15): 1377-1390.

Langer, C. 1958. Paciolo-Patriarch of accounting. The Accounting Review (July): 482-484. (JSTOR link).

Langton, J. 1984. The ecological theory of bureaucracy: The case of Josiah Wedgwood and the British pottery industry. Administrative Science Quarterly 29(3): 330-354. (JSTOR link).

Langton, J. 1985. Reply to Perrow. Administrative Science Quarterly 30(2): 284-288. (JSTOR link).

Lawson, G. H. 1997. Aspects of the Economic Implications of Accounting. Garland Publishing.

Leblebici, H., G. R. Salancik, A. Copay and T. King. 1991. Institutional change and the transformation of interorganizational fields: An organizational history of the U.S. radio broadcasting industry. Administrative Science Quarterly 36(3): 333-363. (JSTOR link).

Lee, G. A. 1973. The development of Italian bookkeeping 1211-1300. Abacus 9(2): 137-155.

Lee, G. A. 1973. The Florentine Bank ledger fragments of 1211: Some new insights. Journal of Accounting Research (Spring): 47-61. (JSTOR link).

Lee, G. A. 1981. The Francis Willughby executorship accounts, 1672-1682: An early double-entry system in England. The Accounting Review (July): 539-553. (JSTOR link).

Lee, G. A. 1989. Manuscript additions to the Edinburgh University copy of Luca Pacioli's Summa de Arithmetica. Abacus 25(2): 125-134.

Lee, T. A. 1971. The historical development of internal control from the earliest times to the end of the seventeenth century. Journal of Accounting Research (Spring): 150-157. (JSTOR link).

Lee, T. A., editor. 1988. The Evolution of Audit Thought and Practice. Garland.

Lee, T. A., editor. 1993. Cash Flow Reporting: A Recent History of an Accounting Practice. Garland.

Lehman, C. R. 1992. "Herstory" in accounting: The first eighty years. Accounting, Organizations and Society 17(3-4): 261-285.

Lenard, M. J. and P. Alam. 2009. An historical perspective on fraud detection: From bankruptcy models to most effective indicators of fraud in recent incidents. Journal of Forensic & Investigative Accounting 1(1): 1-27.

Lenhardt, P. and W. F. Christopher. 2006. A tribute to Peter Drucker. Cost Management (March/April): 46-47.

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.

Lin, Z. 1992. Chinese double-entry bookkeeping before the nineteenth century. Accounting Historians Journal 19(2): 103-122.

Litherland, D. A. 1951. Fixed asset replacement a half century ago. The Accounting Review (October): 475-480. (JSTOR link).

Littleton, A. C. 1919. An Introduction to Elementary Accounting. South-Western Publishing Co.

Littleton, A. C. 1926. Evolution of the ledger account. The Accounting Review (December): 12-23. (JSTOR link).

Littleton, A. C. 1926. Italian double entry in early England. The Accounting Review (June): 60-71. (JSTOR link).

Littleton, A. C. 1927. The antecedents of double-entry. The Accounting Review (June): 140-149. (JSTOR link).

Littleton, A. C. 1927. Two fables of bookkeeping. The Accounting Review (December): 388-396. (JSTOR link).

Littleton, A. C. 1928. Paciolo and modern accounting. The Accounting Review (June): 131-140. (JSTOR link).

Littleton, A. C. 1928. The evolution of the journal entry. The Accounting Review (December): 383-396. (JSTOR link).

Littleton, A. C. 1931. Early transaction analysis. The Accounting Review (September): 179-183. (JSTOR link).

Littleton, A. C. 1933. Accounting Evolution to 1900. American Institute Publishing Co.

Littleton, A. C. 1954. Old and new in management and accounting. The Accounting Review (April): 196-200. (JSTOR link).

Littleton, A. C. 1958. Accounting rediscovered. The Accounting Review (April): 246-253. (JSTOR link).

Litzinger, W. D. 1969. Review: The History of Management Thought. by Claude S. George, Jr. Administrative Science Quarterly 14(1): 139-140. (JSTOR link).

Liu, J. T. C. 1959. Eleventh-century Chinese bureaucrats: Some historical classification and behavioral types. Administrative Science Quarterly 4(2): 207-226. (JSTOR link).

Livock, D. M. 1965. The accounts of the corporation of Bristol: 1532 to 1835. Journal of Accounting Research (Spring): 86-102. (JSTOR link).

Lockwood, J. 1938. Early university education in accountancy. The Accounting Review (June): 131-144. (JSTOR link).

Loeb, S. E. and P. J. Maranti, Jr. 2004. The Institute of Accounts: Nineteenth-Century Origins of Accounting Professionalism in the United States. Routledge.

Loft, A. 1986. Towards a critical understanding of accounting: The case of cost accounting in the U. K., 1914-1925. Accounting Organizations and Society 11(2): 137-169.

Lord, A. T. 1989. The development of behavioral thought in accounting, 1952-1981. Behavioral Research In Accounting (1): 124-149.

Lowry, J. F. 1990. Management accounting and service industries: An exploratory account of historical and current economic contexts. Abacus 26(2): 159-184.

Lu, W. and M. Aiken. 2004. Origins and evolution of Chinese writing system and preliminary counting relationships. Accounting History 9(3): 25-51.

Luft, J. 2016. Management accounting in the laboratory and in social context: Four contrasts, 1975-2014. Accounting, Organizations and Society (49): 9-20.

Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).

Lybrand, W. M., F. H. MacPherson and A. L. Dickinson. 1909. Accounting For Modern Corporations. American School of Correspondence.

Ma, R. 1982. A note on the use of selling prices - Some examples from the nineteenth century. Abacus 18(2): 129-138.

Macintosh, J. C. C. 1999. The issues, effects and consequences of the Berle-Dodd debate, 1931-1932. Accounting, Organizations and Society 24(2): 139-153.

Mackay, J. S., E. Boyd, J. R. Fogo, A. Sloan and J. Patrick. 1905. A history of accounting and accountants. T. C. & E. C. Jack.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

Macqueen, A. 2005. The King of Sunlight: How William Lever Cleaned Up the World. America Corgi.

Maijoor, S., W. Buijink, A. Witteloostuijn and M. Zinken. 1995. Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research. Abacus 31(2): 152-177.

Marple, R. P. 1967. Management accounting is coming of age. Management Accounting (July): 3-16.

Marriner, S. 1980. The Ministry of Munitions 1915-19 and government accounting procedures. Accounting and Business Research, Special Accounting History Issue.

Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web.

Martin, J. R. Not dated. Frederick Winslow Taylor bibliography. Management And Accounting Web.

Martinelli, A. 1977. Notes on the origin of double entry bookkeeping. Abacus 13(1): 3-27.

Martinelli, A. 1983. The ledger of Cristianus Lomellinus and Dominicus De Garibaldo, stewards of the city of Genoa (1340-41). Abacus 19(2): 83-118.

Marx, K. and F. Engels. 2008. The Communist Manifesto. Forgotten Books. (First published in 1848. Link to Marx).

Mattessich, R. 1989. Accounting and the input-output principle in the prehistoric and ancient world. Abacus 25(2): 74-84.

Mattessich, R. 2007. Two Hundred Years of Accounting Research. Psychology Press.

Mattessich, R. V. 1986. Fritz Schmidt (1882-1950) and his pioneering work of current value accounting in comparison to Edwards and Bell's theory. Contemporary Accounting Research 2(2): 157-178.

Matthew, D. 2001. The influence of the accountant on British business performance from the late nineteenth century to the present day. Abacus 37(3): 329-351.

May, I. A. 1917. Street Railway Accounting: A Manual of Operating Practice for Electric Railways. The Ronald Press Company.

Jensen, M. 2006. Should we stay or should we go? Accountability, status anxiety, and client defections. Administrative Science Quarterly 51(1): 97-128. (JSTOR link). (This study focuses on what affected client defections from Arthur Andersen during its collapse in 2002).

Macpherson, F. H. 1901. Municipal Accounting: A comprehensive Treatise on the Subject of Municipal Accounts... The Book-keeper Publishing Company.

Madden, J. T. 1917. Accounting Practice and Auditing. Alexander Hamilton Institute.

Mautz, R. K. 1988. Fifty years of accounting. Accounting Horizons (March): 126-129.

Mautz, R. K. and G. J. Previts. 1977. Eric Kohler: An accounting original. The Accounting Review (April): 300-307. (JSTOR link).

May, G. O. 1937. Principles of Accounting. Journal of Accountancy (December): 423-425. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Mayo, A. J. and N. Nohria. 2005. Zeitgeist leadership. Harvard Business Review (October): 45-60.

McClelland, P. and P. Stanton. 2004. Forensic accounting: It's positively ancient. Journal of Forensic Accounting (5): 555-560.

McGahan, A. M. 2004. How Industries Evolve: Principles for Achieving and Sustaining Superior Performance. Harvard Business School Press.

McKinstry, S. 1996. Designing the annual reports of Burton PLC from 1930 to 1994. Accounting, Organizations and Society 21(1): 89-111.

McKinstry, S. 1997. Status building: Some reflections on the architectural history of chartered accountants' hall, London, 1889-1893. Accounting, Organizations and Society 22(8): 779-798.

McMickle, P. L. 1984. Young man's companion of 1737: America's first book on accounting? Abacus 20(1): 34-51.

McMillan, J. 2002. Reinventing the Bazaar: The Natural History of Markets. W.W. Norton and Company.

McNair, C. J. 1993. Form over function: Toward an architecture of costs. Advances In Management Accounting (2): 1-26.

McSweeney, B. 2000. Looking forward to the past. Accounting, Organizations and Society 25(8): 767-786.

Melis, F. 1950. Sroria della Ragioneria, Cesare Zuffi.

Mendlowitz, E. and J. Drew. 2012. Carousel of progress: 1887, 1938, 1983, 2012: Four years mark profession's transformation. Journal of Accountancy (June): 15-20.

Mepham, M. J. 1983. Robert Hamilton's contribution to accounting. The Accounting Review (January): 43-57. (JSTOR link).

Mepham, M. J. 1988. Accounting in Eighteenth-Century Scotland. Garland Publishing.

Mepham, M. J. 1988. The eighteenth-century origins of cost accounting. Abacus 24(1): 55-74.

Merino, B. D. 1986. William M. Lybrand, a cost accounting pioneer. Management Accounting (September): 61-62. (William M. Lybrand (1867 to 1960) founded the accounting firm known as Coopers and Lybrand. He was the second president of the National Association of Cost Accountants and promoted integrated cost systems in the early 1900s. He believed that the profession of accounting depended on education and was instrumental in encouraging the Wharton School of Business at the University of Pennsylvania to establish a degree program in accounting. The Lybrand Gold, Silver, and Bronze Awards were established in 1949 by his partners).

Merino, B. D. and G. J. Previts. 1979. History of Accounting in America. John Wiley & Sons.

Merino, B. D., B. S. Koch and K. L. MacRitchie. 1987. Historical analysis - A diagnostic tool for "events" studies: The impact of the Securities Act of 1933. The Accounting Review (October): 748-762. (JSTOR link).

Meyer, M. and J. T. Rigsby. 2001. A descriptive analysis of the content and contributors of behavioral research in accounting 1989-1998. Behavioral Research In Accounting (13): 253-279.

Meyers, G. U. and E. S. Koval. 1994. Proud of The Past: 75 Years of Excellence Through Leadership 1919-1994. Institute of Management Accountants. (Link to pdf file).

Mezias, S. J. and E. Boyle. 2005. Blind trust: market control, legal environments, and the dynamics of competitive intensity in the early American film industry, 1893-1920. Administrative Science Quarterly 50(1): 1-34. (JSTOR link).

Miller, J. G. and T. E. Vollmann. 1985. The hidden factory. Harvard Business Review (September-October): 142-150. (Summary).

Miller, P. 1991. Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U. K. in the 1960s. Accounting, Organizations and Society 16(8): 733-762.

Miller, P. 1997. The multiplying machine. Accounting, Organizations and Society 22(3-4): 355-364.

Miller, P. and C. Napier. 1993. Genealogies of calculation. Accounting, Organizations and Society 18(7-8): 631-647.

Miller, P., T. Hopper and R. Laughlin. 1991. The new accounting history: An introduction. Accounting, Organizations and Society 16(5-6): 395-403.

Miller, P. B. W., R. J. Redding and P. R. Bahnson. 1998. The FASB: The People, the Process, and the Politics, 4th edition. Irwin/McGraw-Hill.

Mills, P. A. 1993. Accounting history as social science: A cautionary note. Accounting, Organizations and Society 18(7-8): 801-803.

Mills, P. A. and J. J. Young. 1999. From contract to speech: The courts and CPA licensing laws 1921-1996. Accounting, Organizations and Society 24(3): 243-262.

Mills, P. A. 1993. The courts, accounting evolution and freedom of contract: A comment of the case law research. Accounting, Organizations and Society 18(7-8): 765-781.

Mintz, S. L. 2010. Opening the door to financial regulatory history. Journal of Accountancy (June): 58-61.

Miranti, P. J. Jr. 1986. Associationalism, statism and professional regulation: Public accountants and the reform of the financial markets 1896-1940. The Business History Review (Autumn).

Miranti, P. J. Jr. 1986. Robert H. Montgomery - A leader of the profession. The CPA Journal (August): 106.

Miranti, P. J. Jr. 1990. Accountancy Comes of Age: The Development of an American Profession, 1886-1940. University of North Carolina Press.

Moehrle, S. R. 2011. Previts, G. J. and B. D. Merino. 1998. A History of Accounting in the United States. Issues in Accounting Education (November): 886-887. (Book review).

Montgomery, R. H. 1913. Auditing Theory and Practice. The Ronald Press Company.

Moonitz, M. 1961. The Basic Postulates of Accounting, Accounting Research Study No. 1. AICPA.

Moonitz, M. 1970. Three contributions to the development of accounting principles prior to 1930. Journal of Accounting Research (Spring): 145-155. (JSTOR link).

Moonitz, M. 1982. Memorial: Carman George Blough 1895-1981. The Accounting Review (January): 147-160. (JSTOR link).

Moonitz, M. 1986. History of Accounting at Berkeley. University of California at Berkeley.

Moonitz, M. 1991. Memorial: William Joseph Vatter, (1905-1990). The Accounting Review (October): 862-865. (JSTOR link).

Moore, J. H. and G. W. Miner. 1903. Accounting and Business Practice. Ginn & Company.

Moran, M. and G. J. Previts. 1984. The SEC and the profession, 1934-84: The realities of self-regulation. Journal of Accountancy (July): 68-80.

Most, K. S. 1972. Sombart's propositions revisited. The Accounting Review (October): 722-734. (JSTOR link).

Motyka, W. 1990. The impact of Western Europe on accounting development in Tsarist Russia prior to 1800. Abacus 26(1): 36-62.

Moussalli, S. 2005. Accounting for the journal's first 100 years: A timeline from 1905-2005. Journal of Accountancy (October): 43-45, 47-48, 51-53, 55-56, 59-60, 63,6 5-66, 71-72.

Moussalli, S. D., O. R. Gray and G. Karahan. 2011. One hundred years of disappointed expectations: A quantitative content analysis of the auditor's responsibility to discover fraud traced through Montgomery's Auditing, 1912-1998. Journal of Forensic & Investigative Accounting 3(3): 68-110.

Moxey, E. P. Jr. 1911. Accounting Systems: A description of systems appropriate to different kinds of business. Alexander Hamilton Institute.

Moxey, E. P., H. D. Greeley, H. M. Jefferson and O. A. Grundman. 1913. Practical accounting methods: A description of systems appropriate to various kinds of business. Key.

Moyer, C. A. 1951. Early developments in American auditing. The Accounting Review (January): 3-8. (JSTOR link).

Mueller, J., B. Ballou and P. Zikmund. 2009. Public relations associates: Investigating cost assignment fraud. Journal of Forensic & Investigative Accounting 1(2): 1-20.

Mumford, M. J. 1980. An historical defence of Henry Rand Hatfield. Abacus 16(2): 151-157.

Mumford, M. J. 1986. Obituary: Professor Edward Stamp, 1928-86. Abacus 22(2): 162-163.

Mumford, M. J. 1987. Memorial: Professor Edward Stamp. Accounting Horizons (March): 71-74.

Mundheim, R. H. and N. E. Leech, editors. 1985. The SEC and accounting: The first 50 years. Journal of Comparative Business and Capital Market Law (December). (See MAAW's SEC bibliography for more SEC history).

Murphy, G. J. 1980. Some aspects of auditing evolution in Canada. The Accounting Historians Journal 7(2): 45-61. (JSTOR link).

Murphy, G. J. 1984. Early Canadian financial statement disclosure legislation. The Accounting Historians Journal 11(2): 39-59. (JSTOR link).

Murphy, G. J. 1986. A chronology of the development of corporate financial reporting in Canada: 1850 to 1983. The Accounting Historians Journal 13(1): 31-62. (JSTOR link).

Murray, M., T. K. Flesher and D. L. Flesher. 2012. Pioneer specialists. Journal of Accountancy (June): 35-38.

Myatt-Price, E. M. 1960. The twelve at Tattershall. The Accounting Review (October): 680-685. (JSTOR link). (Household book for Tattershall Castle in 1447).

Myatt-Price, E. M. 1966. Examples of techniques in medieval building accounts. Abacus 2(1): 41-48.

Myer, J. C. 1931. Teaching the accountant the history and ethics of his profession. The Accounting Review (March): 47-50. (JSTOR link).

Myer, P. E. 1973. The accounting entity. Abacus 9(2): 116-126.

Myers, R. 2005. Not your grandfather's CPA firm. Journal of Accountancy (October): 51-56.

Nakamura, M. 2001. The Japanese Business and Economic System: History and Prospects for the 21st Century. Palgrave MacMillan.

Napier, C. J. 2006. Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society 31(4-5): 445-507.

National Association of Accountants. 1969. Commemorative history of NAA. Management Accounting (August): 68.

National Association of Accountants. 1970. George Washington's expense account. Management Accounting (December): 60, 64.

National Association of Accountants. 1979. Harry E. Howell, 1898-1979. Management Accounting (October): 54. (NAA President, 1941-42).

Neal, E. V. 1899. Modern Banking and Bank Accounting: Containing a Complete Exposition on the Most Approved Methods of Bank Accounting, Designed as a Text Book... Williams & Rogers.

Neal, E. V. 2010. Modern Banking and Bank Accounting: Containing a Complete Exposition on the Most Approved Methods of Bank Accounting, Designed as a Text Book... Nabu Press. (Reproduction of the 1923 edition).

Nelson-Pallmeyer, J. 2003. Is Religion Killing Us?: Violence in the Bible and the Quran. Trinity Pr Intl.

Neu, D. and C. Graham. 2006. The birth of a nation: Accounting and Canada's first nations, 1860-1900. Accounting, Organizations, and Society 31(1): 47-76.

Newlove, G. H. 1921. C. P. A. Accounting: Theory, Questions, and Problems, Volume 2. Association Press.

Nicholson, J. L. and J. F. D. Rohrbach. 1919. Cost Accounting. Ronald Press Co.

Nielsen, O. 1966. A predecessor of direct costing. Journal of Accounting Research (Spring): 119-120. (JSTOR link).

Nigam, B. M. L. 1986. Bahi-Khata: The Pre-Pacioli Indian double-entry system of bookkeeping. Abacus 22(2): 148-161.

Nishikawa, K. 1956. The early history of double-entry book-keeping in Japan, in A. C. Littleton and B. S . Yamey (eds). Studies in the History of Accounting, Sweet and Maxwell.

Nobes, C. W. 1982. The Gallerani account book of 1305-1308. The Accounting Review (April): 303-310. (JSTOR link).

Nobes, C. W. 1987. The pre-Pacioli Indian double-entry system of bookkeeping: A comment. Abacus 23(2): 182-184.

Nobes, C. W. and T. E. Cooke. 1997. Development of Accounting: The International Context (Routledge International Studies in Business History). Routledge.

Oakes, L. S. and P. J. Miranti Jr. 1996. Louis D. Brandeis and standard cost accounting: A study of the construction of historical agency. Accounting, Organizations and Society 21(6): 569-586.

Odmark, V. E. 1954. Some aspects of the evolution of accounting functions. The Accounting Review (October): 634-638. (JSTOR link).

Olson, W. E. 1982. The Accounting Profession, Years of Trial: 1969-1980. AICPA.

O’Regan, P. 2010. ‘A dense mass of petty accountability’: Accounting in the service of cultural imperialism during the Irish Famine, 1846–1847. Accounting, Organizations and Society 35(4): 416-430.

Oschinsky, D. 1971. Walter of Henley and Other Treatises on &rate Management and Accounting, Clarendon Press.

Parker, L. D. 1984. Control in organizational life: The contribution of Mary Parker Follett. The Academy of Management Review 9(4): 736-745. (Note).

Parker, R. H. 1965. Accounting history: A select bibliography. Abacus 1(1): 62-84.

Parker, R. H. 1966. A note on Savary's "Le Parfait Negociant". Journal of Accounting Research (Autumn): 260-261. (JSTOR link).

Parker, R. H. 1968. Discounted cash flow in historical perspective. Journal of Accounting Research (Spring): 58-71. (JSTOR link).

Parker, R. H. 1980. Bibliographies for Accounting Historians, Arno Press.

Parker, R. H. 1980. Memorial: Frank Sewell Bray, 1906-1979. The Accounting Review (April): 307-316. (JSTOR link).

Parker, R. H. 1978. British men of account. Abacus 14(1): 53-65.

Parker, R. H. 1982. Bookkeeping barter and current cash equivalents in early New South Wales. Abacus 18(2): 139-151.

Parker, R. H. 1988. Select bibliography of works on the history of accounting 1981-1987. The Accounting Historians Journal 15(2): 1-75. (JSTOR link).

Parker, R. H. 1989. Accounting basics: Language, writing materials, numerals and calculation’, in G. Macdonald and B. A. Rutherford (eds). Accounts, Auditing and Accountability. Van Nostrand Reinhold and The Institute of Chartered Accountants in England and Wales.

Parker, R. H. 1989. Importing and exporting accounting: The British experience, in A. G. Hopwood (ed.). International Pressures for Accounting Change. Prentice-Hall.

Parker, R. H. 1993. The scope of accounting history: A note. Abacus 29(1): 106-110.

Parker, R. H. and D. Morris. 2001. The influence of U.S. GAAP on the harmony of accounting measurement policies of large companies in the U.K. and Australia. Abacus 37(3): 297-328.

Parker, R. H., S. A. Zeff and M. Anderson. 2012. Major Contributions To The British Accountancy Profession: A biographical sourcebook. The Institute of Charted Accountants of Scotland.

Parker, R. H., S. A. Zeff and M. Anderson. 2012. Major contributors to the British Accountancy Profession: A Biographical Sourcebook. The Institute of Chartered Accountants of Scotland.

Paton, W. A. 1924. Studies in the Economics of overhead Costs. by J. Maurice Clark. Journal of The American Statistical Association (June): 257-259. (JSTOR Link).

Paton, W. A. and A. C. Littleton. 1940. An Introduction to Corporate Accounting Standards. American Accounting Association.

Patto, C. V. 1975. Budgeting under crisis: The Confederacy as a poor country. Administrative Science Quarterly 20(3): 355-370. (JSTOR link).

Penndorf, B. 1930. The relation of taxation to the history of the balance sheet. The Accounting Review (September): 243-251. (JSTOR link).

Peragallo, E. 1938. Origin and Development of Double Entry Book-keeping. American Institute Publishing Co.

Peragallo, E. 1956. Origin of the trial balance. The Accounting Review (July): 389-394. (JSTOR link).

Peragallo, E. 1971. A commentary on Vigano's historical development of ledger balancing procedures, adjustments and financial statements during the fifteenth, sixteenth, and seventeenth centuries. The Accounting Review (July): 529-534. (JSTOR link).

Peragallo, E. 1977. The ledger of Jachomo Badoer: Constantinople September 2, 1436 to February 26, 1440. The Accounting Review (October): 881-892. (JSTOR link).

Peragallo, E. 1981. Closing procedures in the 15th century ledger of Jachomo Badoer, a venetian merchant. The Accounting Review (July): 587-595. (JSTOR link).

Peragallo, E. 1983. Development of the compound entry in the 15th century ledger of Jachomo Badoer, A Venetian merchant. The Accounting Review (January): 98-104. (JSTOR link).

Perren, L. and P. Grant. 2000. The evolution of management accounting routines in small businesses: A social construction perspective. Management Accounting Research (December): 391-411.

Piaker, P. M. 1972. The use of medieval statements for teaching accounting. The Accounting Review (July): 609-610. (JSTOR link).

Piaker, P. M. 1973. The use of medieval statements for teaching accounting: A reply. The Accounting Review (October): 789. (JSTOR link).

Pollard, S. 1963. Capital accounting in the industrial revolution. Yorkshire Bulletin of Economic and Social Research, Vol. XV.

Pollard, S. 1965. The Genesis of Modern Management. Edward Arnold.

Pollard, S. 1965. The Genesis of Modern Management: A Study of the Industrial Revolution in Great Britain. Cambridge, MA: Harvard University Press.

Pollard, S. 2000. Genesis of Modern Management a Study of the Industry. Harvard University Press.

Porter, M. E. 1985. Competitive Advantage. The Free Press.

Poullaos, C. 1993. Making profession and state, 1907 to 1914: The ACPA's first charter attempt. Abacus 29(2): 196-229.

Powelson, J. A. 1922. General accounting, Volume 2. Syracuse Extension Institute of Accountancy, Inc.

Power, M. 2015. How accounting begins: Object formation and the accretion of infrastructure. Accounting, Organizations and Society (47): 43-55.

Power, M., W. Brown, J. Child, A. Hopwood and P. Wildman. Editors. 1996. Accounting and Science: Natural Inquiry and Commercial Reason (Cambridge Studies in Management). Cambridge University Press.

Pressler, S. A. 1965. Management accounting - Past and future. N.A.A. Bulletin (April): 13-16.

Preston, A. M. 1992. The birth of clinical accounting: A study of the emergence and transformations of discourses on costs and practices of accounting in U. S. hospitals. Accounting, Organizations and Society 17(1): 63-100.

Preston, A. M. 2006. Enabling, enacting and maintaining action at a distance: An historical case study of the role of accounts in the reduction of the Navajo herds. Accounting, Organizations and Society 31(6): 559-578.

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