History & Development Bibliography

AAA. 1966. A Statement of Basic Accounting Theory. The American Accounting Association.

Abdel-Kader, M. and R. Luther. 2006. IFAC's conception of the evolution of management accounting: A research note. Advances in Management Accounting (15): 229-247.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.

Alagiah, R. 2006. The object and the subject of accounting budgets: Evidence of early use by British colonial houses. Journal of Applied Management Accounting Research (Summer): 63-76.

Alford, L. P. 1934. Henry Laurence Gantt: Leader in Industry. The American society of Mechanical Engineers.

Allen, D. G. and K. McDermott. 1993. Accounting for Success: A History of Price Waterhouse in America 1890-1990. Harvard Business School Press.

Anderson, S. W. and W. N. Lanen. 1999. Economic transition, strategy and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society 24(5-6): 379-412.

Antoni, T. 1977. ‘The Pisan Document of Philadelphia (La Carta Pisa de Filadelfia)’. Accounting Historians Journal, Spring.

Anthony, R. N. 1975. The rebirth of cost accounting. Management Accounting (October): 13-16.

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1-20. (Summary).

Anthony, R. N. 2003. Management accounting: A personal history. Journal of Management Accounting Research (15): 249-253.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (January): 1-8.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (February): 81-92.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (March): 161-169.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Arndt, M. and B. Bigelow. 2005. Professionalizing and masculinizing a female occupation: The reconceptualization of hospital administration in the early 1900s. Administrative Science Quarterly 50(2): 233-261. (JSTOR link).

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Arnold, P. J. 1998. The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society 23(7): 665-684.

Aristotle and W. E. Ellis, Translator. 2010. Politics: A Treatise on Government: A Powerful Work by Aristotle. CreativeSpace.

Arthur Anderson & Co. 1974. The First Sixty Years 1913-1973. Arthur Anderson & Co.

Bailey, D. T. 1984. European accounting history, in H. P. Holzer (ed.), International Accounting, Harper and Row.

Baker, J. W. 1913. 20th Century Bookkeeping and Accounting: A treatise on Modern Bookkeeping, Accounting, and Business Customs, as Illustrated in the "Business Transactions" Which Accompany This Work. South-Western Publishing Co. Google eBook.

Baladouni, V. 1986. East India Company's 1783 balance of accounts. Abacus 22(2): 59-64.

Baldwin, R. E., R. E. Lipsey and J. D. Richardson. 1998. Geography and Ownership as Bases for Economic Accounting (National Bureau of Economic Research Studies in Income and Wealth). University of Chicago Press.

Barfitt, L. A. 2007. The Contributions of John Lansing Carey to the Profession of Accountancy, Volume 10 (Studies in the Development of Accounting Thought). JAI Press.

Barrett, D. 2007. Paradigm shifts for the twenty-first century management science. Cost Management (November/December): 5-11 .

Barzun, J. 2000. From Dawn to Decadence: 1500 to the Present: 500 Years of Western Cultural Life. Harper Collins.

Basset, W. R. 1918. Accounting as an aid to business profits. A. W. Shaw Co. Google eBook.

Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444. (JSTOR link).

Baugh, F. H. 1915. Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students. F. H. Baugh. Google eBook.

Baughman, J. P. 1969. The History of American Management: Selections from the Business History Review. Prentice-Hall. Review by R. H. Homburger. (JSTOR link).

Baxter, W. T. 1956. Accounting in Colonial America, in A. C. Littleton and B. S. Yamey (eds), Studies in the History of Accounting, Sweet and Maxwell.

Baxter, W. T. 1999. McKesson & Robbins: A milestone in auditing. Accounting, Business & Financial History.

Beckett, J. A. 1950. Accounting - A mid-century appraisal. N.A.C.A. Bulletin (September): 3-11.

Bedford, N. M. 1997. A History of Accountancy at the University of Illinois at Urbana-Champaign. University of Illinois at Urbana-Champaign.

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443. (JSTOR link).

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Beniger, J. R. 1986. The Control Revolution: Technological and Economic Origins of the Information Society. Cambridge, MA: Harvard University Press.

Benninger, L. J. 1965. Accounting theory and cost Accounting. The Accounting Review (July): 547-557. (JSTOR link).

Bentley, H. C. and T. Conyngton. 1908. Corporate finance and accounting: Treating of the corporate finances and securities; the corporate books of account; reports; negotiable instruments; and the powers, duties and relations of the corporation treasures, with forms. The Ronald Press. Google eBook.

Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School. Google eBook.

Bhide, A. V. 2000. The Origin and Evolution of New Businesses. Oxford University Press.

Bhimani, A. 1993. Indeterminacy and the specificity of accounting change: Renault 1898-1938. Accounting, Organizations and Society 18(1): 1-39.

Bhimani, A. 1994. Accounting and the emergence of "economic man." Accounting, Organizations and Society 19(8): 637-674.

Birkett, W. P. and R. G. Walker. 1972. Professional ideas on research in accounting: Australia, 1930-49. Abacus 8(1): 35-60.

Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).

Birnberg, J. G. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 3-18.

Birnberg, J. G. 2011. Robert N. Anthony: A pioneering thinker in management accounting. Accounting Horizons (September): 593-602.

Birnberg, J. G. and J. F. Shields. 1989. Three decades of behavioral research: A search for order. Behavioral Research In Accounting (1): 23-74.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (April): 72.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (August): 74-75.

Bloom, R. and J. Solotko. 2003. The foundation of Confucianism in Chinese and Japanese accounting. Accounting, Business & Financial History 13(1): 27-40.

Bloom, R. and M. Collins. 1988. Motivating students with a historical perspective in financial accounting courses. Journal of Accounting Education 6(1): 103-115.

Bloor, D., 1982. Durkheim and Mauss Revisited: Classification and the sociology of knowledge. Studies in the History and Philosophy of Science (December): 267-297.

Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97. (JSTOR link).

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83. (Summary).

Boland, R. 1987. Discussion of: Accounting and the construction of the governable person. Accounting, Organizations and Society 12(3): 267-272.

Bonner, P. 2007. A treasure trove of accountancy's past: The AICPA library forms the core of an accounting collection at the University of Mississippi unparalleled in the world. Journal of Accountancy (August): 58-60.

Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company. Google eBook.

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company. Google eBook.

Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company. Google eBook.

Boritz, J. E. editor. 2001. The Canadian Academic Accounting Association: 25 Years of Progress. CAAA.

Borsodi, R. 1922. The New Accounting: Bookkeeping without books of original entry by use of a natural system of double entry bookkeeping. Dodd, Mead and Company. Google eBook.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bougen, P. D. 1997. Spain, July 1988: Some observations on becoming professional. Accounting, Organizations and Society 22(8): 757-777.

Boursy, A. V. 1943. The name of Paciolo. The Accounting Review (July): 205-209. (JSTOR link).

Boutell, W. S. 1979. Memorial: Lawrence Lee Vance 1911-1978. The Accounting Review (April): 434-438. (JSTOR link).

Boyns, T. and J. R. Edwards. 1997. Cost and management accounting in early Victorian Britain: A Chandleresque analysis? Management Accounting Research (March): 19-46.

Bricker, R. J. 1991. The importance of history for accounting research. Abacus 27(1): 72-77.

Brief, R. P. 1965. Nineteenth century accounting error. Journal of Accounting Research (Spring): 12-31. (JSTOR link).

Brief, R. P. 1967. A late nineteenth century contribution to the theory of depreciation. Journal of Accounting Research (Spring): 27-38. (JSTOR link).

Brief, R. P. 1975. The accountant's responsibility in historical perspective. The Accounting Review (April): 285-297. (JSTOR link).

Brief, R. P., G. J. Previts and S. A. Zeff (eds.) 1976. The History of Accounting. Arno Press. Review by M. Moonitz. (JSTOR link). (This set includes 29 volumes).

Brink, V. Z. 1977. Foundations for Unlimited Horizons: The Institute of Internal Auditors 1941-1976. IIA.

Briston, R. J. 1978. The evolution of accounting in developing countries. International Journal of Accounting (Fall).

Broaker, F. 2009. The American Accountants' Manual: Vol I - Examination Questions. BiblioLife.

Brown, C. D. 1971. The Emergence of Income Reporting: An Historical Study. Michigan State University.

Brown, P. 1989. Invited remarks: Ball and Brown [1968]. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 202-217. (JSTOR link).

Brown, R. (editor). 1905. History of Accounting and Accountunts. Edinburgh: Jack.

Brown, R. 1905. ed. A History of Accounting and Accountants. The Accountancy Publishing Company. (Review by Mitchell, T. W. 1906. Journal of Accountancy (January): 253-255).

Brown, R. 1968. History of Accounting and Accountants. Frank Cass & Co., Ltd. Review by E. Peragallo. (JSTOR link).

Bruns, W. J. 1990. Robert N. Anthony, A management accounting pioneer. The Journal of Management Accounting Research (2): 167-168.

Bryer, R. 2006. Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759–circa. 1850. Accounting, Organizations and Society 31(8): 687-734.

Bryer, R. A. 1991. Accounting for the "railway mania" of 1845 - A great railway swindle? Accounting, Organizations and Society 16(5-6): 439-486.

Bryer, R. A. 1993. The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism? Accounting, Organizations and Society 18(7-8): 649-690.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part one: Theory. Accounting, Organizations and Society 25(2): 131-162.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part two: Evidence. Accounting, Organizations and Society 25(4-5): 327-381.

Bryer, R. A. 2005. A Marxist accounting history of the British industrial revolution: A review of evidence and suggestions for research. Accounting, Organizations and Society 30(1): 25-65.

Buchanan, J. M. and G. F. Thirlby. Editors. 1973. L.S.E. Essays on Cost. London School of Economics and Political Science.

Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.

Buckmaster, D. 1974. The Incan Quipu and the Jacobsen hypothesis. Journal of Accounting Research (Spring): 178-181. (JSTOR link).

Buckner, K. C. 1975. Littleton's Contribution to the Theory of Accountancy. Georgia State University.

Bunnell, S. H. 1911. Cost-Keeping for Manufacturing Plants. D. Appleton and Company. Google eBook.

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burgstahler, D. and G. L. Sundem. 1989. The evolution of behavioral accounting research in the United States 1968-1987. Behavioral Research In Accounting (1): 75-108.

Burns, T. J. 1975. The Accounting Hall of Fame. The Accounting Historians Journal 2(1-4): 37-39. (JSTOR Link).

Burns, T. J. 1982. The Accounting Hall of Fame: Profiles of Forty-One Members. College of Administrative Science, Ohio State University.

Burns, T. J. 1987. The Accounting Hall of Fame. Journal of Accountancy (May): 393-397.

Burns, T. J. 1991. The Accounting Hall of Fame: Profiles of Fifty Members, 3rd edition. College of Business, Ohio State University.

Burns, T. J. and E. N. Coffman. 1976. The Accounting Hall of Fame: A profile of the members. Journal of Accounting Research (Autumn): 342-347. (JSTOR link).

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Butterbaugh, G. I. 1945. Dr. stands for debit. The Accounting Review (July): 340-344. (JSTOR link).

Butterfield, H. 1931. The Whig Interpretation of History. London: Bell & Sons.

Buttimer, H. 1962. The evolution of stated capital. The Accounting Review (October): 746-752. (JSTOR link).

Byrne, G. R. 1937. To what extent can the practice of accounting be reduced to rules and standards? Journal of Accountancy (November): 364-379. 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).

Bryson, R. E. Jr. 1976. Robert M. Trueblood, CPA: The Consummate Professional. Georgia State University.

Cahn, S. M. and P. Markie. 2001. Ethics: History, Theory, and Contemporary Issues. Oxford University Press.

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Camfferman, K. 1998. Deprival value in the Netherlands: History and current status. Abacus 34(1): 18-27.

Camfferman, K. and S. A. Zeff. 2007. Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Oxford University Press.

Camfferman, K. and T. E. Cooke. 2004. The profits of the Dutch East India Company's Japan trade. Abacus 40(1): 49-75.

Carey, J. L. 1969. The Rise of the Accounting Profession, Volume One: "From Technician to Professional, 1896-1936". American Institute of certified Public Accountants. Review by M. Moonitz. (JSTOR link).

Carey, J. L. 1970. The Rise of the Accounting Profession: To Responsibility and Authority, 1937-1969. American Institute of Certified Public Accountants. Review by A. Barr. (JSTOR link).

Carlin, T. M. 2004. Output-based management and the management of performance: Insights from the Victorian experience. Management Accounting Research (September): 267-283.

Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887). Abacus 37(2): 139-165.

Carnegie, G. D. and J. R. Edwards. 2001. The construction of the professional accountant: The case of the Incorporated Institute Of Accountants, Victoria (1886). Accounting, Organizations and Society 26(4-5): 301-325.

Carnegie, G. D. and R. H. Parker. 1994. The first Australian book on accounting: James Dimelow's: Practical Book-Keeping Made Easy. Abacus 30(1): 78-97.

Carsberg, B. V. 1966. The contribution of P. D. Leake to the theory of goodwill valuation. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Carter, F. H. 1890. Practical Book-keeping Adapted to Commercial and Judicial Accounting: With Sets of Books and Accounts. Bell & Bradfutte. Google eBook.

Carthage, P. I. 1920. Retail Organization and Accounting Control. D. Appleton and Company. Google eBook.

Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley. (JSTOR link).

Chambers, R. J. 1978. The use and abuse of a notation: A history of an idea. Abacus 14(2): 122-144.

Chambers, R. J. 1979. Review article: Canning's The Economics of Accountancy - After 50 years. The Accounting Review (October): 764-775. (JSTOR link).

Chambers, R. J. 1995. An Accounting Thesaurus: 500 Years of Accounting. Pergamon. Previts, G. J. 1996. Review: An Accounting Thesaurus: 500 Years of Accounting by R. J. Chambers. The Accounting Historians Journal 23(2): 114-116. (JSTOR link).

Chambers, R. J., L. Goldberg and R. L. Mathews. 1966. The Accounting Frontier. F. W. Cheshire. Review by A. C. Littleton. (JSTOR link).

Chandler, A. D. 1962. Strategy and Structure: Chapters in the History of the Industrial Enterprise. Cambridge, MA: MIT Press.

Chandler, A. D. 1969. Strategy and Structure: Chapters in the History of the Industrial Enterprise. MIT Press.

Chandler, A. D. 1977. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard University Press.

Chandler, A. D. 1980. The Visible Hand: The Managerial Revolution in American Business. Belknap Press.

Chandler, A. D. 1990. Scale and Scope: The Dynamics of Industrial Capitalism. Cambridge, MA: Harvard University Press.

Chandler, A. D. Jr., and J. Daems. 1979. Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe. Accounting, Organizations and Society 4(1-2): 3-20.

Chatfield, M. 1968. Contemporary Studies in the Evolution of Accounting Thought. Dickenson Publishing Company, Inc. Review by J. W. Pattillo. (JSTOR link).

Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.

Chatfield, M. 1974. A History of Accounting Thought. The Dryden Press. Review by M. J. Epstein. (JSTOR link).

Chatfield, M. 1975. The Accounting Review's first fifty years. The Accounting Review (January): 1-6. (JSTOR link).

Chatfield, M. 1977. A History of Accounting Thought. Krieger Publishing Company.

Chatfield, M. and R. Vangermeersch, editors. 1996. The History of Accounting: An International Encyclopedia. New York: Garland Publishing, Inc.

Chenok, P. B. and A. Snyder. 2000. Foundations for the Future - The AICPA from 1980 to 1995. JAI Press.

Choudhury, N. 1988. The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings. Accounting, Organizations and Society (13): 549-557.

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Chua, W. F. and C. Poullaos. 1993. Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906. Accounting, Organizations and Society 18(7-8): 691-728.

Chua, W. F. and C. Poullaos. 1998. the dynamics of "closure" amidst the construction of market, professional, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903. Accounting, Organizations and Society 23(2): 155-187.

Chua, W. F. and C. Poullaos. 2002. The Empire Strikes Back? An exploration of centre-periphery inteaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society 27(4-5): 409-445.

Church, A. H. 1902. The proper distribution of establishment charges. Engineering Magazine (December).

Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.

Church, A. H. 1910. Organisation by production factors. Engineering Magazine (April): 79-80.

Church, A. H. 1914. The Science and Practice of Management. New York: The Engineering Magazine Company.

Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).

Churchill, N. C. and M. Uretsky. 1969. Management accounting tomorrow. Management Accounting (June): 46-53.

Cipolla, C. 1992. Between Two Cultures: An Introduction to Economic History. New York, NY: W. W. Norton.

Clark, J. M. 1981. Studies in Economics of Overhead Costs. The University of Chicago Press. Reprint of Clark's 1923 publication. (For a review of this book, see Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (JSTOR link).

Clark, V. S. 1929. History of Manufactures in the United States. McGraw-Hill Book Company.

Clarke, F. L. 1996. A treasury of accounting thought: R. J. Chambers' An Accounting Thesaurus: 500 Years of Accounting. Abacus 32(1): 111-117.

Clikeman, P. M. 2009. Called to Account: Fourteen Financial Frauds that Shaped the American Accounting Profession. Routledge. (From Ivar Kreuger and McKesson & Robbins to Enron and WorldCom).

Coase, R. 1937. The nature of the firm. Economica (4): 386-405. (Discusses an economic theory of organizations and a transaction-cost framework).

Coffman, E. N. and T. J. Burns. 1976. The Accounting Hall of Fame: Profiles of Thirty-Six Members. College of Administrative Science.

Coffman, E. N. and D. L. Jensen. 1993. Samuel J. Broad Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1996. T. Coleman Andrews Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1997. James L. Peirce Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1999. Philip L. Defliese Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 2000. Marquis G. Eaton Collection of Writings: Thomas J. Burns Series in Accounting History (Accounting Hall of Fame). Ohio State University.

Coffman, E. N. and D. L. Jensen. 2004. Donald P. Perry: A collection of His Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. Ohio State University.

Coffman, E. N., R. H. Tondkar and G. J. Previts. 1993. Integrating accounting history into financial accounting courses. Issues In Accounting Education (Spring): 18-39.

Cole, W. M. 1910. Accounting and Auditing. Cree Publishing Company. Google eBook.

Collons, R. D. 1971. Factory production - 1 A.D. The Academy of Management Journal 14(2): 270-273. (JSTOR link).

Committee on Accounting History. 1970. The Accounting Review (Supplement): 53-64. (JSTOR link).

Cooper, C. and P. Taylor. 2000. From Taylorism to Ms Taylor: The transformation of the accounting craft. Accounting, Organizations and Society 25(6): 555-578.

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Cooper, W. D. 1982. Carman G. Blough's contributions to accounting: An overview. The Accounting Historians Journal 9(2): 61-67. (JSTOR link).

Cooper, W. D. 1982. Carman G. Blough: Selected Contributions in Accounting. Georgia State University.

Cooper, W. W. and Y. Ijiri. 1979. Eric Louis Kohler: Accounting's Man of Principles. Reston.

Coopers & Lybrand. 1998. Building Values and Traditions: One Hundred Years of Coopers & Lybrand. Privately Published.

Coughlan, J. 1959. Industrial accounting. The Accounting Review (July): 415-428. (JSTOR link). (Interesting discussion and example of mercantile accounting vs. industrial accounting, i.e., calendar periods vs. project periods and sales vs. time).

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.

Craig, R. 2000. Some artisans and artefacts of accounting in Colonial Australia, 1788-1828. Abacus 36(1): 91-107.

Craig, R. and S. Jenkins. 1996. Conjectures on colonial accounting history in Australia. Abacus 32(2): 214-238.

Crainer, S. 2000. The Management Century: A Critical Review of the 20th Century Thought & Practice. Jossey-Bass.

Criscione, E. R. 2009. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11. JAI/Emerald Group. (TAR review by George Foster).

Crossman, P. 1953. The genesis of cost control. The Accounting Review (October): 522-527. (JSTOR link).

Cypert, S. A. 1991. Following the Money: The Inside Story of Accounting's First Mega-Merger. American Management Association. (Peat Marwick International and Klynveld Main Goerdeler - KMG consummated in 1987).

Daft, R. L. 1980. The evolution of organization analysis in ASQ, 1959-1979. Administrative Science Quarterly 25(4): 623-636. (JSTOR link).

Dale, E. 1956. Contributions to administration by Alfred P. Sloan, Jr., and GM. Administrative Science Quarterly 1(1): 30-62. (JSTOR link).

Dale, E. 1957. Du Pont: Pioneer in systematic management. Administrative Science Quarterly 2(1): 25-59. (JSTOR link).

Daugherty, C. R. 1928. An index of the installation of machinery in the United States since 1850. Harvard Business Review (April): 278-292.

Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (JSTOR link). (Davidson reviews J. M. Clark's 1923 book, Studies in Economics of Overhead Costs. The University of Chicago Press).

Davies, J. J. 1979. Accountants' third party liability: A history of applied sociological jurisprudence. Abacus 15(2): 93-112.

Davis, M. W. R. 1999. General Motors: A Photographic History (Images of Motoring). Arcadia Publishing.

Davis, Z. D. 1982. History of LIFO. The Accounting Historians Journal 9(1): 1-23. (JSTOR link).

Dean, J. 1954. Measuring the productivity of capital. Harvard Business Review (January-February): 120-130.

Dean, J. 1955. Decentralization and intra-company pricing. Harvard Business Review (July-August): 65-74.

Deinzer, H. T. 1964. The American Accounting Association - Sponsored Statements of Standards for Corporate Financial Reports: A Perspective. University of Florida.

Deinzer, H. T. 1965. Development of Accounting Thought. Holt, Rinehart and Winston Inc. Review by C. T. Devine. (JSTOR link).

De Roover, R. 1938. Characteristics of bookkeeping before Paciolo. The Accounting Review (June): 144-149. (JSTOR link).

De Roover, R. 1943. The lingering influence of medieval practices. The Accounting Review (April): 148-151. (JSTOR link).

De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407. (JSTOR link).

De Roover, R. 1944. Paciolo or Pacioli? The Accounting Review (January): 68-69. (JSTOR link).

De Roover, R. 1955. New perspectives on the history of accounting. The Accounting Review (July): 405-420. (JSTOR link).

De Roover, R. (ed. J. Kirshner). 1974. Business, Banking, and Economic Thought in Late Medieval and Early Modern Europe, University of Chicago Press.

De Ste Croix, G. E. M. 1956. Greek and Roman accounting, in A. C. Littleton and 9. S. Yamey (eds). Studies in the History of Accounting, Sweet and Maxwell.

Demski, J. S., S. A. Zeff, N. Dopuch and W. A. Paton, editors. 1979. Essays in Honor of William A. Paton, Pioneer Accounting Theorist. University of Michigan.

Dhondt, J. (ed.). 1964. Finance et Comptabilitk Urbaines du XIII’ au XVI‘ Siscle, Pro Civitate, 8th series, VII.

Diamond, J. 2004. Collapse: How Societies Choose to Fail or Succeed. Viking Adult.

Dickinson, A. L. 1908. Accounting practice and procedure: I. Introductory. Journal of Accountancy (October): 415-416.

Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.

Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.

Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.

Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.

Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.

Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.

Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.

Dicksee, L. R. and J. E. G. De Montmorency. 1903. Advanced accounting. Gee & Co. Google eBook.

Dobbin, F. and T. J. Dowd. 1997. How policy shapes competition: Early railroad foundings in Massachusetts. Administrative Science Quarterly 42(3): 501-529. (JSTOR link).

Dobrev, S. D., T. Kim and G. R. Carroll. 2002. The evolution of organizational niches: U.S. automobile manufacturers, 1885-1981. Administrative Science Quarterly 47(2): 233-264. (JSTOR link).

Dopuch, N. and L. Revise, editors. 1973. Accounting Research 1960-1970: A Critical Evaluation. University of Illinois.

Doyle, L. A. 1954. Overhead accounting comes full circle. N.A.C.A. Bulletin (August): 1575-1585.

"Cost accounting developed, in large part, because managers and owners found that material and labor costs alone, about which they had independent awareness, were inadequate guides to pricing and control. However, if the growing importance of overhead costs was what created modern cost accounting (and cost accountants), is it now behaving as a Frankenstein monster? The evidence is persuasive. Having been created by overhead costs, the cost accountants are now turning on their creator and are destroying it. And how are they doing it? by direct costing of all things!" L. A. Doyle. 1954.

Duncan, W. J. 1971. Professionalism in management and the history of administrative thought: Comment. The Academy of Management Journal 14(4): 515-518. (JSTOR link).

Dunlop, A. B. G. 1985. Bibliographical notes on five examples of Pacioli's Summa (1494) in Scotland. Abacus 21(2): 149-173.

Dyckman, T. R. 1998. The ascendancy of the behavioral paradigm in accounting: The last 20 years. Behavioral Research In Accounting (10 Supplement): 1-10.

Dyckman, T. R. and S. A. Zeff. 1984. Two decades of the Journal of Accounting Research. Journal of Accounting Research (Spring): 225-297. (JSTOR link).

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265. (JSTOR link).

Edler, F. 1937. Cost accounting in the sixteenth century: The books of account of Christopher Plantin, Antwerp, printer and publisher. The Accounting Review (September): 226-237. (JSTOR link).

Edwards, J. D. 1954. The emergence of public accounting in the United States, 1748-1895. The Accounting Review (January): 52-63. (JSTOR link).

Edwards, J. D. 1955. Public accounting in the United States, 1896-1913. The Accounting Review (April): 240-251. (JSTOR link).

Edwards, J. D. 1978. History of Public Accounting in the United States. The University of Alabama Press.

Edwards, J. D. and B. J. Shildneck. 1987. The AICPA's first century. Management Accounting (September): 57-61.

Edwards, J. R. 1985. The origins and evolution of the double account system: An example of accounting innovation. Abacus 21(1): 19-43.

Edwards, J. R., editor. 1994. Twentieth-Century Accounting Thinkers. Cengage Learning EMEA.

Edwards, J. R., editor. 2000. The History of Accounting: Critical Perspectives on Business Management. Routledge. (4 volumes include and introduction and 68 previously published articles).

Edwards, J. R. and R. Chandler. 2001. Contextualizing the process of accounting regulation: A study of nineteenth-century British friendly societies. Abacus 37(2): 188-216.

Edwards, J. R. and S. P. Walker, eds. 2008. The Routledge Companion to Accounting History. Routledge.

Edwards, J. R. and S. P. Walker, eds. 2009. The Routledge Companion to Accounting History. Routledge.

Edwards, J. R. and S. P. Walker. 2010. Lifestyle, status and occupational differentiation in Victorian accountancy. Accounting, Organizations and Society 35(1): 2-22.

Edwards, J. R. and T. Boyns. 1992. Industrial organization and accounting innovation: Charcoal ironmaking in England 1690-1783. Management Accounting Research (June): 151-169.

Edwards, J. R., G. Dean and F. Clarke. 2009. Merchants’ accounts, performance assessment and decision making in mercantilist Britain. Accounting, Organizations and Society 34(5): 551-570.

Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.

Edwards, R. S. 1937. Some notes on the early literature and development of cost accounting in Great Britain - V and VI. The Accountant (September 4): 313-316; (September 11): 343-344.

Eggleston, D. C. 1906. A system of factory cost accounting. Journal of Accountancy (December): 115-122.

Eldridghe, J., Evolution of the Science of Book-keeping (London: Gee, 1931) (Revised second edition by Franklandl, 1954).

Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.

English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus 46(3): 289-319.

Epstein, M. J. 1978. The Effect of Scientific Management on the Development of the Standard Cost System. Arno Press.

Epstein, M. J. and J. B. Epstein. 1974. An annotated bibliography of scientific management and standard costing to 1920. Abacus 10(2): 165-174.

Essinger, J. 2004. Jacquard's Web: How A Hand-Loom Led To The Birth Of The Information Age. Oxford University Press. (The use of punchcards led to prototype computers).

Evans, E. 2011. Edwards, J. R. and S. P. Walker ( eds.) 2009. The Routledge Companion to Accounting History. Issues In Accounting Education (November): 884-885. (Book review - "There are seven parts in the book, with each part approaching a theme that is either an established or emerging topic of accounting history research. Overall, there are 28 chapters and 37 authors, a veritable Who’s Who of accounting history researchers whose interests are as diverse as historiography; mechanization and computerization; management accounting theory and practice; education; scandals; indigenous peoples and colonialism; and, finally, the military.").

Ewer, S. 2002. Would better strategic financial monitoring have saved Thomas Jefferson's fortune? Management Accounting Quarterly (Fall): 31-36.

Ezzamel, M. 1994. The emergence of the 'accountant' in the institutions of Ancient Egypt. Management Accounting Research (September): 221-246.

Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.

Ezzamel, M. 2009. Order and accounting as a performative ritual: Evidence from ancient Egypt. Accounting, Organizations and Society 34(3-4): 348-380.

Feiss, R. A. 1924. The life of Frederick W. Taylor: A review. Harvard Business Review (October): 85-88.

Feller, R. E. 1973. Early contributions to cost accounting. Management Accounting (December): 12-16, 27.

Ferrara, W. L. 1995. Cost/management accounting: The 21^st century paradigm. Management Accounting (December): 30-36.

Fetters, M. L., J. Hoopes and M. Tropp. 1989. Integrating concepts from accounting, American history and English literature: A cluster course approach. Journal of Accounting Education 7(1): 69-82.

Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley. For a review see Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. (JSTOR link).

Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).

Flegm, E. H. 1991. The relevance of history in accounting education: Some observations. Journal of Accounting Education 9(2): 355-363.

Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375. (JSTOR link).

Fleischman, R. K. and T. Tyson. 1996. A guide to the historical controversies and organizational contexts of standard costs. Journal of Accounting Education 14(1): 37-56.

Fleischman, R. K., V. S. Radcliffe and P. A. Shoemaker, eds. 2003. Doing Accounting History, Volume 6: Contributions to the Development of Accounting Thought, 6. JAI Press.

Flesher, D. L. 1991. The Institute of Internal Auditors: 50 Years of Progress Through Sharing. IIA.

Flesher, D. L. 1991. The Third-Quarter Century of the AAA, 1966-1991. American Accounting Association.

Flesher, D. L. 1994. IMA pioneers: Four who made a difference. Management Accounting (June): 42-46. (Discussion related to the contributions of J. Lee Nicholson, Stuart Cameron McLeod, Clinton H. Scovell and I. Wayne Keller).

Flesher, D. L. 1997. Accountancy at Ole Miss: A Sesquicentennial Salute. Privately Published.

Flesher, D. L. 2010. Gerhard G. Mueller: Father of International Accounting Education. Emerald.

Flesher, D. L. 2011. Hammond, T. A. 2002. A White-Collar Profession: African American Certified Public Accountants Since 1921. Issues In Accounting Education (November): 885-886. (Book review).

Flesher, D. L. and E. R. McIntosh. 2002. 60 Years of Progress Through Sharing. IIA Research Foundation.

Flesher, D. L. and T. K. Flesher. 1986. Ivar Kreuger's contribution to U.S. financial reporting. The Accounting Review (July): 421-434. (JSTOR link).

Flesher, D. L., G. J. Previts and S. D. Sharp. 2008. The right to practice without the right to vote: Reflections on the legacy of the first women CPAs. The CPA Journal (July): 6-8. (Christine Ross became the first woman CPA in the U.S., December 27, 1899 from New York. New York was the first state to pass a CPA licensing law April 17, 1896).

Flesher, D. L., G. J. Previts and T. K. Flesher. 1996. Profiling the new industrial professionals: The first CPAs of 1896-97. Business and Economic History 25(1): 252-266. (Link).

Flesher, D. L., G. J. Previts and W. D. Samson. 2005. Auditing in the United States: A historical perspective. Abacus 41(1): 21-39.

Flesher, T. K. and D. L. Flesher. 1979. Managerial accounting in an early 19th century German-American religious commune. Accounting, Organizations and Society 4(4): 297-304.

Flesher, T. K. and D. L. Flesher. 1985. James O. McKinsey. The Accounting Historians Journal 12(2): 117-128. (JSTOR link).

Flesher, D. L., G. J. Previts and A. D. Sharp. 2009. Jennie May Palen, accountant and poet, 1891-1990. The CPA Journal (December): 6-10.

Forrester, D. A. R. 1968. The Incan contribution to double-entry accounting. Journal of Accounting Research (Autumn): 283. (JSTOR link).

Foucault, M. 1970. The Order of Things: An Archaeology of the Human Sciences. New York, NY: Pantheon.

Foucault, M. 1973. The Birth of the Clinic: An archaeology of Medical Perception. New York, NY: Pantheon.

Foucault, M. 1977. Discipline and Punish: The Birth of the Prison. New York, NY: Pantheon.

Foucault, M. 1977. Nietzsche, genealogy, history. In Language, Counter Memory, and Practice: Selected Essays and Interviews, by M. Foucault, 139-164. Ithaca, NY: Cornell University Press.

Foucault, M. 1977. The intellectuals and power. In Language, Counter-Memory, and Practice: Selected Essays and Interviews, by M. Foucault, 205-217. Ithaca, NY: Cornell University Press.

Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).

Freear, J. 1970. Robert Loder, Jacobean management accountant. Abacus 6(1): 25-38.

Friedman, M. 2002. Capitalism and Freedom: Fortieth Anniversary Edition. University of Chicago Press.

Friedman, M. and R. D. Friedman. 2002. Capitalism and Freedom. University of Chicago Press.

Friedman, T. L. 2005. The World is Flat: A Brief History of the Twenty-First Century. Farrar, Straus and Giroux. (Note).

Fu, P. 1971. Governmental accounting in China during the Chou Dynasty (1122 B.C.-256 B.C.). Journal of Accounting Research (Spring): 40-51. (JSTOR link).

Funnell, W. 1994. Independence and the state auditor in Britain: A constitutional keystone or a case of reified imagery? Abacus 30(2): 175-195.

Funnell, W. 1996. Why 1886? Historical notes on the passage of the Exchequer and Audit Departments Act. Abacus 32(1): 102-110.

Funnell, W. 2001. Distortions of history, accounting and the paradox of Werner Sombart. Abacus 37(1): 55-78.

Gaffikin, M. J. R. 1987. The methodology of early accounting theorists. Abacus 23(1): 17-30.

Galbraith, J. K. and J. K. Galbraith (ed). 2010. Galbraith: The Affluent Society & Other Writings, 1952-1967: American Capitalism, The great Crash, 1929, The Affluent Society, The New Industrial State. Library of America.

Galen, A. M. and A. D. Sharp. 2012. The past revisited: An accounting bibliography. The CPA Journal (July): 8-9.

Gallhofer, S. and J. Haslam. 1991. The aura of accounting in the context of a crisis: Germany and the first world war. Accounting, Organizations and Society 16(5-6): 487-520.

Gambino, A. J. and J. R. Palmer. 1976. American accounting practices - Circa 1776. Management Accounting (June): 53-56.

Gambino, A. J. and J. R. Palmer. 1976. Management Accounting in Colonial America. National Association of Accountants.

Gantt, H. L. 1994. The relation between production and costs. Journal of Cost Management (Spring): 4-11. (This is a presentation Gantt made in 1915). (Summary).

Garke, E. and J. M. Fells. 1893. Factory Accounts. 4th edition. London: Crosby, Lockwood & Son.

Garner, S. P. 1947. Historical development of cost accounting. The Accounting Review (October): 385-389. (JSTOR link).

Garner, S. P. 1951. Has cost accounting come of age? N.A.C.A. Bulletin (November): 287-292.

Garner, S. P. 1954. Evolution of Cost Accounting to 1925. Tuscaloosa, AL. University of Alabama Press.

Geiger, M. A. 1993. Setting the Standard for the New Auditor's Report: An Analysis of Attempts to Influence the Auditing Standards Board. JAI Press.

George, C. S. Jr. 1968. The History of Management Thought. Prentice Hall. Review by W. D. Litzinger. 1969. Administrative Science Quarterly 14(1): 139-140. (JSTOR link).

Goldberg, L. and S. A. Leech. 2001. Accounting Thought (Routledge Studies in Accounting). Routledge.

Gonzalez Ferrando, J. M. 1961. Historia y Doctrinas de la Contabilidadpor Joseph-H. Vlaemminck. Version espaiiola, revisada y ampliada, Editorial EJFS.

Gore, P. 1992. The FASB Conceptual Framework Project 1973-1985: An Analysis. Manchester University.

Guerra, B. B. and M. J. Huset. 2009. AWSCPA History: 75 Years 1933-2008. American Woman's Society of Certified Public Accountants.

Hahn, W. 2011. The going-concern assumption: Its journey into GAAP. The CPA Journal (February): 26-31.

Hain, H. P. 1966. Accounting control in the Zenon Papyri. The Accounting Review (October): 699-703. (JSTOR link). (A collection of more than one thousand accounting related documents covering a thirty year period during the third century B.C.)

Hain, H. P. 1967. Casting the account. Journal of Accounting Research (Autumn): 154-163. (JSTOR link).

Hammond, T. A. 2002. A White-Collar Profession: African American Certified Public Accountants Since 1921. University of North Carolina Press.

Hane, M. 1996. Eastern Phoenix: Japan Since 1945. Westview Press: A Division of HarperCollins Publishers.

Harrison, G. C. 1921. Cost Accounting To Aid Production: A Practical Study of Scientific Cost Accounting. The Engineering Magazine Company. Google eBook.

Harrison, G. C. 1918. Cost accounting to aid production. Industrial management (Volume 56): 391-398.

Harrison, G. C. 1921. What is wrong with cost accounting? National Association of Cost Accountants Official Publications (June): 3-10.

Hartzell, E. 1934. The background of accounting. The Accounting Review (June): 158-163. (JSTOR link).

Harvey, P. D. A. 1972. Agricultural treatises and manorial accounting in medieval England. Agricultural History Review. Vol. 20.

Harvey, P. D. A., (ed.). 1976. Manorial Records of Cuxham, Oxfordshire, Oxfordshire Record Society, Vol. 50, and HMSO for Historical Manuscripts Commission, Vol. JP 23.

Hatfield, H. R. 1908. Review: The Philosophy of Accounts. Journal of Accountancy (November): 67-69.

Hatfield, H. R. 1924. An historical defense of bookkeeping. Journal of Accountancy (April): 241-253.

Hatfield, H. R. and A. C. Littleton. 1932. A check-list of early bookkeeping texts. The Accounting Review (September): 194-206. (JSTOR link).

Hawking, S. 2009. Illustrated Theory of Everything: The Origin and Fate of The Universe. Phonex Books.

Hawkins, D. F. 1968. Controversial accounting changes. Harvard Business Review (March-April): 20-41.

Hawkins, D. F. 1986. Corporate Financial Disclosure, 1900-1933: A Study of Management Inertia Within a Rapidly Changing Environment. Garland.

Hawkins, L. W. 1905. Cost accounts: An explanation of principles and a guide to practice. Gee & Co. (Google e-book).

Hayes, R. H. and W. J. Abernathy. 1980. Managing our way to economic decline. Harvard Business Review (July-August): 67-77.

Hayes, R. H. and W. J. Abernathy. 2007. Managing our way to economic decline. Harvard Business Review (July-August): 138-149. (This is a reprint of their 1980 article with a retrospect by Hayes on page 141). (Summary).

Heckert, J. B. 1950. Accounting Hall of Fame. The Accounting Review (July): 260-261. (JSTOR link).

Heier, J. R. 2010. Accounting for the business of suffering: A study of the antebellum Richmond, Virginia, slave trade. Abacus 46(1): 60-83.

Heilbroner, R. L. 1999. The Worldly Philosophers: The Lives, Times and Ideas of the Great Economic Thinkers, 7th edition. Touchstone.

Hein, L. W. 1959. J. Lee Nicholson: Pioneer cost accountant. The Accounting Review (January): 106-111. (JSTOR link).

Herbert, L. 1971. A perspective of accounting. The Accounting Review (July): 433-440. (JSTOR link).

Hernandez Esteve, E. 1981. Contribucion a1 Estudio de la Historiografia Contable en Espaiia, Banco de Espaiia.

Higgins, T. G. 1965. CPA: An Autobiography. Privately Published. (Higgins was Arthur Young's managing partner).

Hollander, S. C. 1953. Malachy Postlethwayt's British Mercantile College, 1755. The Accounting Review (July): 434-438. (JSTOR link).

Holmes, W. 1979. Governmental accounting in colonial Massachusetts. The Accounting Review (January): 47-57. (JSTOR link).

Homburger, R. H. 1958. Study of history - Gateway to perspective. The Accounting Review (July): 501-503. (JSTOR link).

Homburger, R. H. 1973. The use of medieval statements for teaching accounting: A comment. The Accounting Review (October): 785-788. (JSTOR link).

Hooper, K. and K. Kearins. 1997. "The excited and dangerous state of the natives of Hawkes bay": A particular study of nineteenth century financial management. Accounting, Organizations and Society 22(3-4): 269-292.

Hoover, S. R. 1920. Bookkeeping and accounting practice: The Hoover system of modern bookkeeping - easy to learn and practical to use. A. W. Shaw Company. Google eBook.

Hopper, T. and P. Armstrong. 1991. Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society 16(5-6): 405-438.

Hopper, T. and A. Powel. 1985. Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies (22): 429-465.

Hopwood, A. G. 1987. The archeology of accounting systems. Accounting, Organizations and Society 12(3): 207-234.

Horngren, C. T. 1971. The accounting discipline in 1999. The Accounting Review (January): 1-11. (JSTOR link).

Horngren, C. T. 1989. Cost and management accounting: Yesterday, and today. Journal of Management Accounting Research (1): 21 - 32. (Summary). This paper was originally published in Hopwood, A. and M. Bromwich, eds. 1986. Research and Current Issues in Management Accounting. London: Pitman Publishing Ltd.

Horngren, C. T. 1991. Willian J. Vatter: Notable contributor to management accounting. Journal of Management Accounting Research (3): 233-235.

Horngren, C. T. 1993. Hall of fame induction. The Accounting Historians Journal 17(2): 125-134.

Horngren, C. T. 1995. Management accounting: The century and beyond. Management Accounting Research (September): 281-286.

Horrigan, J. O. 1968. A short history of financial ratio analysis. The Accounting Review (April): 284-294. (JSTOR link).

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257. (JSTOR link).

Howard, S. E. 1932. Public rules for private accounting in France, 1673 and 1807. The Accounting Review (June): 91-102. (JSTOR link).

Howard, S. E. 1933. The societe anonyme: From joint account to business corporation. The Accounting Review (March): 11-21. (JSTOR link).

Huang, A. and R. Ma. 2001. Accounting in China in Transition: 1949-2000 (Accounting and Business in Asia). World Scientific Publishing Company Inc.

Hughes, H. P. 1982. Goodwill in Accounting: A History of the Issues and Problems. Georgia State University.

Hume, L. J. 1970. The development of industrial accounting: The Benthams' contribution. Journal of Accounting Research (Spring): 21-33. (JSTOR link).

Hunt, H. G. III. and R. L. Hogler. 1993. An institutional analysis of accounting growth and regulation in the United States. Accounting, Organizations and Society 18(4): 341-360.

Hutchinson, J. H. 1914. School Costs and School Accounting. Columbia University. Google eBook.

Ijiri, Y. 1980. An introduction to corporate accounting standards: A review. The Accounting Review (October): 620-628. (JSTOR link).

Ijiri, Y. and T. Sueyoshi. 2010. Accounting essays by Professor William W. Cooper: Revisiting in commemoration of his ninety-fifth birthday. Abacus 46(4): 464-505.

Ingram, P. and J. A. C. Baum. 1997. Chain affiliation and the failure of Manhattan hotels, 1898-1980. Administrative Science Quarterly 42(1): 68-102. (JSTOR link).

Ingram, P. and J. A. C. Baum. 1997. Errata: Chain affiliation and the failure of Manhattan hotels, 1898-1980. Administrative Science Quarterly 42(2): 418. (JSTOR link).

Ingram, P. and T. Simons. 2000. State formation, ideological competition, and the ecology of Israeli workers' cooperatives, 1920-1992. Administrative Science Quarterly 45(1): 25-53. (JSTOR link).

Jack, S. M. 1966. An historical defence of single entry book-keeping. Abacus 2(2): 137-158.

Jack, S. M. 1967. A note on F. P. Barnard: The casting counter and the counting board: A chapter in the history of numismatics and early arithmetic. Abacus 3(1): 80-82.

Jackson, H. A. 1914. Better store system and department accounting: A system for departmentizing a store, or for department stores. Press of the Grinnell Herald Publishing Co. Google eBook.

Jackson, J. H. 1947. Quarter century of cost accounting progress. N.A.C.A. Bulletin (June 1): 1201-1209.

Jackson, J. H. 1952. A half century of cost accounting progress. N.A.C.A. Bulletin (September): 3-17.

Jacobsen, L. E. 1964. The ancient Inca empire of Peru and the double entry accounting concept. Journal of Accounting Research (Autumn): 221-228. (JSTOR link).

Jardim, A. 1970. The First Henry Ford: A Study in Personality and Business Leadership. The MIT Press. Review by C. M. Gudger. (JSTOR link).

Jenks, L. H. 1960. Early phases of the management movement. Administrative Science Quarterly 5(3): 421-447. (JSTOR link).

Jennings, R. M. 1962. Selections from a pre-revolutionary accounting record. The Accounting Review (January): 73-75. (JSTOR link).

Jensen, D. L. editor. 2002. Challenge and Achievement in Accounting During the Twentieth Century: A Conference Celebrating the Fiftieth Anniversary of the Accounting Hall of Fame. Ohio State University.

Ji, X. 2003. Concepts of cost and profit in Chinese agricultural treatises: With special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century. Accounting, Business & Financial History 13(1): 69-81.

Johnson, C. 1925. Introduction to D. M. Stenton (ed.), The Great Roll of the Pipe for the Second Year of the Reign of King Richard the First, Publications of the Pipe Roll Society, Vol. 39, NS Vol. 1.

Johnson, H. T. 1972. Early cost accounting for internal management control: Lyman Mills in the 1850s. Business History Review (Winter): 466-474.

Johnson, H. T. 1975. Managerial accounting in an early integrated industrial: E. I. du Pont de Nemours Powder Company, 1903-1912. Business History Review (Summer): 184-204.

Johnson, H. T. 1975. The role of accounting history in the study of modern business enterprise. The Accounting Review (July): 444-450. (JSTOR link).

Johnson, H. T. 1978. Management accounting in an early multidivisional organization: General Motors in the 1920s. Business History Review (Winter): 490-517.

Johnson, H. T. 1980. Markets, hierarchies, and the history of management accounting. Third International Congress of Accounting Historians (August).

Johnson, H. T. Editor. 1980. Systems and Profits: Early Management Accounting at DuPont and General Motors. Arno Press.

Johnson, H. T. 1981. Toward a new understanding of nineteenth-century cost accounting. The Accounting Review (July): 510-518. (JSTOR link).

Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Johnson, H. T. 1988. Review of H. Jones. Accounting, Costing, and Cost Estimation. The Accounting Review (63): 178-179.

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1991. Managing by remote control: Recent management accounting practice in historical perspective. In Inside the Business Enterprise, edited by P. Temin, 66-69. Chicago, IL: University of Chicago Press.

Johnson, H. T. 2002. A former management accountant reflects on his journey through the world of cost management. Accounting History (May): 9-21.

Johnson, H. T. 2004. Confronting the tyranny of management by numbers. Reflections (5): 1-11.

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries and additional information).

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

Johnson, J. F. 1914. Modern Business: Accounting Practice. Alexander Hamilton Institute. Google eBook.

Johnson, J. F., L. Greendlinger and J. W. Schulze. 1914. Accounting Practice: A comprehensive statement of accounting principles and methods, illustrated by modern forms and problems. Alexander Hamilton Institute. Google eBook.

Johnson, O. 1968. DR Scott Memorial Lectures. The Curators of the University of Missouri. Review by R. E. Boggs. (JSTOR link).

Johnson, O. 1981. [Discussion of some implications of the United States constitution for accounting institution alternatives]: A reply. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 129-133. (JSTOR link).

Johnson, O. 1981. Some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 89-119. (JSTOR link).

Johnston, T. I., and M. Caygill. 1971. The development of accountancy links in the Commonwealth. Accounting and Business Research (Spring).

Jones, M. J. 2008. The Dialogus de Scaccario (c.1179): The first western book on accounting? Abacus 44(4): 443-474.

Jones, M. J. 2010. Sources of power and infrastructural conditions in medieval governmental accounting. Accounting, Organizations and Society 35(1): 81-94.

Jones, R. 1985. Accounting in English local government from the middle ages to c.1835. Accounting and Business Research (Summer).

Jones, S. and M. Aiken. 1994. The significance of the profit and loss account in nineteenth-century Britain: A reassessment. Abacus 30(2): 196-230.

Jones, T. C. and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of modernity. Accounting, Organizations and Society 27(1-2): 121-163. (Summary).

Journal of Accountancy. 1914. Ancient double-entry bookkeeping. Journal of Accountancy (November): 404-405.

Journal of Accountancy. 2005. 100 years: Looking back. Journal of Accountancy (September): 15. (The JOA in 1950).

Journal of Accountancy. 2005. Events that shaped a century. Journal of Accountancy (October): 89-90. (The Revenue Act of 1909, Ratification of the Sixteenth Amendment in 1913, The early CPA examination, The Securities Act of 1933, The McKesson & Robbins case in 1937, SEC Accounting Series Release No. 4 in 1938, The Continental Vending case in 1969, The Moss and Metclf investigations in 1976, The plan to restructure in the 1980s, Reform in government accounting 1984 and 1990, The Sarbanes-Oxley Act of 2002).

Journal of Accountancy. 2005. In memoriam: Donald Skadden: 1925-2005. Journal of Accountancy (July): 17.

Journal of Accountancy. 2005. Institute honors Roussey. Journal of Accountancy (February): 88.

Journal of Accountancy. 2005. Looking back. Journal of Accountancy (August): 14. (Casual Friday).

Journal of Accountancy. 2005. Looking back: The journal in 1905. Journal of Accountancy (January): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1917. Journal of Accountancy (May): 12.

Journal of Accountancy. 2005. Looking back: The journal in 1979. Journal of Accountancy (June): 16.

Journal of Accountancy. 2005. Looking back: The journal in World War II. Journal of Accountancy (April): 12.

Journal of Accountancy. 2005. Looking back: Women in accounting. Journal of Accountancy (July): 14.

Journal of Accountancy. 2005. Obituary: Barbara A. Henderson. Journal of Accountancy (March): 15.

Journal of Accountancy. 2005. Obituary: Mary Thelma Washington, 1906-2005. Journal of Accountancy (October): 75.

Journal of Accountancy. 2012. Founding years for state-level accounting organizations. Journal of Accountancy (June): 92-93.

Journal of Accountancy. 2012. Picturing a profession. Journal of Accountancy (June): 22-24, 28-33.

Journal of Accountancy. 2012. The timeline 1887-2012. Journal of Accountancy (June): 49-53.

Journal of Accounting Research. 1968. Corrigenda: Discounted cash flow in historical perspective. Journal of Accounting Research (Autumn): Unnumbered. (JSTOR link).

Kanigel, R. 1997. The One Best Way: Frederick Winslow Taylor and The Enigma of Efficiency. Viking. Penguin Group, Penguin Books USA Inc.

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (JSTOR link). (Summary).

Karmel, R. S. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 120-122. (JSTOR link).

Kats, P. 1930. A surmise regarding the origin of bookkeeping by double entry. The Accounting Review (December): 311-316. (JSTOR link).

Keister, D. A. and H. C. White. 1912. Keister's Corporation Accounting and Auditing: A Practical Treatise on Higher Accounting... The Burrows Brothers Company. Google eBook.

Keister, O. R. 1963. Commercial record-keeping in ancient Mesopotamia. The Accounting Review (April): 371-376. (JSTOR link).

Keister, O. R. 1964. The Incan quipu. The Accounting Review (April): 414-416. (JSTOR link). (The quipu (ke'poo) is an ancient record keeping or counting device involving knotted strings).

Keister, O. R. 1965. The mechanics of Mesopotamian record-keeping. N.A.A. Bulletin (February): 18-24. (Predecessor of today's accountants, the Mesopotamia scribes kept improving their tools from tablet to stylus to cuneiform script to seal).

Keister, O. R. 1970. The influence of Mesopotamian record-keeping. Abacus 6(2): 169-181.

Kent, W. 1918. Bookkeeping and Cost Accounting for Factories. John Wiley & Sons, Inc. Google eBook.

Kester, R. B. 1917. Accounting Theory and Practice, Volume 1. The Ronald Press Company. Google eBook.

Kiechel, W. III. 2012. The management century. Harvard Business Review (November): 62-75.

Kieser, A. 1989. Organizational, institutional, and societal evolution: Medieval craft guilds and the genesis of formal organizations. Administrative Science Quarterly 34(4): 540-564. (JSTOR link).

Kilvington, K. W. 1975. The management accountant: A British study. Management Accounting (May): 32-38.

King, T. A. 2006. More Than a Numbers Game: A Brief History of Accounting. Wiley.

Kirby, J. 2012. Inventing HBR: How a modest guide for new managers morphed into an agenda-setting institution. Harvard Business Review (November): 84-88.

Kirkham, L. M. 1992. Integrating herstory and history in accountancy. Accounting, Organizations and Society 17(3-4): 287-297.

Kirsch, R. J. 2006. The International Accounting Standards Committee, A Political History. Wolter-Kluwer.

Kistler, L. H. and R. M. Jennings. 1969. An accounting primer circa 1831. The Accounting Review (January): 168-173. (JSTOR link).

Kitch, E. W. 1981. Discussion of some implications of the United States constitution for accounting institution alternatives. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 123-128. (JSTOR link).

Klein, J. J. 1915. Student's handbook of accounting: Solutions to questions in theory of accounts, practical accounting, and auditing contained in elements of accounting for the use of teachers, students and practicing accountants. D. Appleton and Company. Google eBook.

Knoeppel, F. J. 1916. Industrial accounting I. Journal of Accountancy (June): 431-440.

Knoeppel, F. J. 1916. Industrial accounting II. Journal of Accountancy (July): 16-27.

Knoeppel, F. J. 1916. Industrial accounting III. Journal of Accountancy (August): 90-100.

Knoeppel, F. J. 1916. Industrial accounting IV. Journal of Accountancy (September): 177-186.

Knoeppel, F. J. 1916. Industrial accounting V. Journal of Accountancy (October): 245-252.

Knoeppel, F. J. 1916. Industrial accounting VI. Journal of Accountancy (November): 353-360.

Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432.

"The subject is presented under nineteen groups: A. Composition of wage payroll; B. Composition of salary payroll, C. Sub-division of non-productive or expense payroll; D. Exhibit of labor and burden applied on production, betterments and maintenance; E. Consumption of factory supplies; F. Incidental factory expense; G. Specific utilization of service cost; H. General utilization of service cost; I. Review of departmental accomplishment; J. Significance of productivity; K. Exhibit of total cost applied on production, betterments and maintenance; L. Review of conditions and tendencies; M. Exhibit of resources, liabilities, net investment and earnings; N. Exhibit of applied cost on unfinished work on floors; O. Exhibit of applied cost on partly completed work; P. Review of completed contracts; Q. Status of betterments; R. Variation in material cost; S. Consumption of raw and prepared materials." Knoeppel, F. J. 1916. Industrial accounting I. JOA (June): 432.

Koehler, T. 1922. The Accounting Quiz-answerer. The Tri-service Accounting Corporation. Google eBook.

Kojima, O., and B. S. Yamey (eds) 1975. A Notable and very excellente woorke, Daigakudo Books.

Kojima, O., and B. S. Yamey (eds). 1977. The coming of age of double-entry: The Giovanni Farolfi Ledger of 1299-1300. Accounting Historians Journal. (Fall).

Kokubu, K. and N. Sawabe. 1996. The past, present and future of accounting: A review essay of accounting, organizations and society: The inside and outside of accounting by Sadao Taketera. Accounting, Organizations and Society 21(7-8): 777-787.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kripke, H. 1979. The SEC and Corporate Disclosure: Regulation in Search of a Purpose. Harcourt Brace.

Kuasirikun, N. and P. Constable. 2010. The cosmology of accounting in mid 19th-century Thailand. Accounting, Organizations and Society 35(6): 596-627.

Kuhn, T. S. 1996. The Structure of Scientific Revolutions. 3rd ed. Chicago: University of Chicago Press.

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. Google eBook.

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. 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. Google eBook.

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. 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.

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).

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.

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. Google eBook.

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. Google eBook.

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

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.

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.

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, 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. Google eBook.

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. Google eBook.

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. Google eBook.

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. Google eBook.

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).

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. Google eBook.

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. Google eBook.

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

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

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. 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: 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.

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. Google eBook.

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.

Preston, A. M. and A. M. Vesey. 2008. The construction of US utility accounting: 1882-1944. Accounting, Organizations and Society 33(4-5): 415-435.

Preston, A. M., D. J. Cooper, D. P. Scarbrough and R. C. Chilton. 1995. Changes in the code of ethics of the U. S. accounting profession, 1917 and 1988: The continual quest for legitimation. Accounting, Organizations and Society 20(6): 507-546.

Previts, G. J. 1978. The SEC and its chief accountants: Historical impressions. Journal of Accountancy (August): 83-91.

Previts, G. J. 1980. A Critical Evaluation of Comparative Financial Accounting Thought in America 1900 to 1920. Arno Press.

Previts, G. J. 1986. The Scope of CPA Services: A Study of the Development of the Concept of Independence and the Professional's Role in Society. Wiley.

Previts, G. J. 2005. Education with purpose. Journal of Accountancy (October): 32-34. (Related to the history of accounting education).

Previts, G. J. and B. D. Merino. 1998. A History of Accountancy in the United States: The Cultural Significance of Accounting. Ohio State University Press.

Previts, G. J. and P. Walton. 2010. A Global History of Accounting, Financial Reporting and Public Policy: Europe. Emerald Group Publishing Limited.

Previts, G. J. and T. K. Sheldahl. 1977. Accounting and 'countinghouses': An analysis and commentary. Abacus 13(1): 52-59.

Previts, G. J., D. L. Flesher and A. D. Sharp. 2007. Eight special women in accounting. Journal of Accountancy (August): 61-63.

Previts, G. J., H. M. Roybark and E. N. Coffman. 2003. Keeping watch! Recounting twenty-five years of the Office of Chief Accountant, U.S. Securities and Exchange Commission, 1976–2001. Abacus 39(2): 147-185.

Previts, G. J., L. D. Parker and E. N. Coffman. 1986. Investigacih de la Historia de la Contabilidad: una Perspectiva desde Mediados de 1980. Contaduria (Universidad de Antiquoia, Colombia) (September).

Previts, G. J., L. D. Parker and E. N. Coffman. 1990. Accounting history: Definition and relevance. Abacus 26(1): 1-16.

Previts, G. J., L. D. Parker and E. N. Coffman. 1990. An accounting historiography: Subject matter and methodology. Abacus 26(2): 136-158.

Previts, G. J., L. D. Parker and E. N. Coffman. 1993. Historical interpretation: The Worthington commentary. Abacus 29(1): 111-112.

Proudhon, P. J. 2008. The Evolution of Capitalism: System of Economical Contradictions or, The Philosophy of Misery. Forgotten Books. (First published in 1847. Link).

Rabinowitz, A. M. 2009. Who was Luca Pacioli? The CPA Journal (February): 12-14.

Racine, S. F. 1918. Accounting Principles. The Western Institute of Accountancy, Commerce and Finance. Google eBook.

Radcliffe, V., D. J. Cooper and K. Robson. 1994. The management of professional enterprises and regulatory change: British accountancy and the financial services act, 1896. Accounting, Organizations and Society 19(7): 601-628.

Rahill, J. J. and A. G. Platt. 1905. Corporation Accounting and Corporation Law: A Manual of Corporate Organization and Management: Accounting in Theory and Practice: Banking, with Special Reference to the National Banking System, and a Treatise on Stock Exchanges. The Author. Google eBook.

Ramirez, C. 2001. Understanding social closure in its cultural context: Accounting practitioners in France (1920-1939). Accounting, Organizations and Society 26(4-5): 391-418.

Rappaport, R. A. 1999. Ritual and Religion in the Making of Humanity. Cambridge University Press.

Rathe, A. W. 1961. Harry Arthur Hopf. Schloarly practitioner and pioneer in management. The Journal of the Academy of Management 4(3): 235-244. (JSTOR link).

Rayburn, F. R. 1986. A chronological review of the authoritative literature on interperiod tax allocation: 1940-1985. The Accounting Historians Journal 13(2): 89-108. (JSTOR link).

Rayburn, F. R. and O. S. Powers. 1991. A history of pooling of interests accounting for business combinations in the United States. The Accounting Historians Journal 18(2): 155-192. (JSTOR link).

Reeve, F. E. and F. C. Russell. 1921. Accounting principles. Alexander Hamilton Institute. Google eBook.

Reid, P., N. Gallery, A. Wagenhofer, M. Bradbury and W. Lonergan. 2003. Notes of the University of Sydney Pacioli Society. Abacus 39(1): 124-146.

Reinstein, A., G. Alvin and R. G. Vangermeersch. 2008. George R. Husband: Contributions to the development of accounting thought. Abacus 44(1): 82-108.

Reiss, J. A., M. E. Scorgie and J. D. Rowe. 1996. A historical example of discounting in an early eighteenth-century Chinese financial scheme. Accounting, Business & Financial History 6(2): 203-211.

Research Department National Association of Cost Accountants. 1921. A bibliography of cost books. National Association of Cost Accountants Official Publications (April): 3-24.

Revsine, L. 1981. The theory and measurement of business income: A review article. The Accounting Review (April): 342-354. (JSTOR link).

Reynolds, B. 1974. Was Shakespeare an accountant? Journal of Accounting Research (Autumn): 367-371. (JSTOR link).

Richardson, A. J. 1993. An interpretive chronology of the development of accounting associations in Canada, in Murphy, G. J. editor. 1993. A History of Canadian Accounting Thought and Practice. Garland.

Richardson, A. P. 1912. Twenty-five years of progress. Journal of Accountancy (October): 322-325.

"Public accountancy in its modern meaning is less than fifty years old. Public accounting in its newest sense comprising, as it does, advisory duties in nearly every sphere of corporate activity, is younger than the American Association of Public Accountants. Consequently, since the year 1887, when the American Association came to birth, an enormous change has taken place in the profession of accountancy and an enormous increase in the field of endeavor." Richardson, A. P. 1912. JOA (October): 322-323.

Rittenhouse, C. F. and A. L. Percy. 1922. Accounting Problems: Intermediate. McGraw-Hill Book Company. Google eBook.

Rittenhouse, C. F. and P. F. Clapp. 1918. Accounting theory and practice, Volume 1. McGraw-Hill Book Company, Inc. Google eBook.

Robertson, J. and W. Funnell. 2012. The Dutch East-India Company and accounting for social capital at the dawn of modern capitalism 1602-1623. Accounting, Organizations and Society 37(5): 342-360.

Robinson-Backmon, I. B. and L. W. Weisenfeld. 2002. An historical overview and comparison of women and African-Americans in the accounting profession: 1960s-1990s. Accounting and the Public Interest (2): 41-67.

Roland, H. 1898. Effective systems of finding and keeping shop costs. Engineering Magazine (November).

Romano, P. L. 1995. IMA's Legacy: Creating Value Through Research. IMA. (Annotations of research published from 1919 to 1994).

Rorke, C. H. 1982. An early pricing model regarding the value of a cat: A historical note. Accounting, Organizations and Society 7(3): 305-306.

Ross, B. 1968. The accounts of the Stewards of the Talbot household at Blakemere: An example of medieval accounting practice. Abacus 4(1): 51-72.

Ross, T. E. 1925. "Early days of accountancy". Journal of Accountancy (March): 234.

Roth, W. 1999. The Roots and Future of Management Theory: A Systems Perspective. CRC.

Roy, W. G. 1981. The process of bureaucratization in the U.S. State Department and the vesting of economic interests, 1886-1905. Administrative Science Quarterly 26(3): 419-433. (JSTOR link).

Rutherford, B. A. 2007. Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969-90. Routledge.

Samuels, J. M., and A. G. Piper 1985. International Accounting: A Survey. Croom Helm.

Sánchez-Matamoros, J. B., F. G. Hidalgo, C. A. Espejo and F. C. Fenech. 2005. Govern(mentality) and accounting: The influence of different enlightenment discourses in two Spanish cases (1761-1777). Abacus 41(2): 181-210.

Sangster, A., G. N. Stoner and P. A. McCarthy. 2007. Lessons for the classroom from Luca Pacioli. Issues In Accounting Education (August): 447-457.

Sarna, D. E. Y. 2010. History of Greed: Financial Fraud from Tulip Mania to Bernie Madoff. Wiley.

Satava, D. 2005. Thacher on Columbus's first voyage: How much did it really cost? Journal of Forensic Accounting 6(2): 455-466.

Schmandt-Besserat, D. 1980. The envelopes that bear the first writing. Technology and Culture 21(3).

Schnackel, H. G. and H. C. Lang. 1929. Accounting by Machine Methods. The Ronald Press Company.

Schoenfeld, H. M. W. 1990. The development of cost theory in Germany: A historical survey. Management Accounting Research (December): 265-280.

Scorgie, M. E. 1989. "The role of negative numbers in the development of double entry bookkeeping": A comment. Journal of Accounting Research (Autumn): 316-318. (JSTOR link).

Scorgie, M. E. 1990. Indian imitation or invention of cash-book and algebraic double-entry. Abacus 26(1): 63-70.

Scorgie, M. E. 1991. Early arithmetics and accounting histories: A comment. Abacus 27(1): 78-80.

Scorgie, M. E. 1993. Alexander Hamilton Church: His family and early life. Abacus 29(1): 52-74.

Scorgie, M. E. 2007. The rise and fall of William Bassett Chinnery. Abacus 43(1): 76-93.

Scorgie, M. E. and S. C. Nandy. 1992. Emerging evidence of early Indian accounting. Abacus 28(1): 88-97.

Scorgie, M. E. and T. A. Joiner. 1995. Frederick William Cronhelm (1787-1871). Abacus 31(2): 229-243.

Scorgie, M. E. and X. Ji. 1996. Production planning in seventeenth century China. Accounting History 1(2): 37-54.

Scott, DR. 1931 and 1973. The Cultural Significance of Accounts. Scholars Book Co. Reprint by Henry Holt & Co. Review by L. J. Benninger. (JSTOR link).

Scott, W. G. 1959. The early record of a modern administrative dilemma. The Journal of the Academy of Management 2(2): 97-110. (JSTOR link).

Scovell, C. H. 1916. Cost accounting and burden application. New York: D. Appleton & Co., 180-183.

SEC Historical Society Virtual Museum & Archive of History of Financial Regulation. (Includes thousands of historical documents, oral histories, audios and videos). (Link).

Secrest, F. G. 1966. From bookkeeping to decision theory. Management Accounting (December): 3-9.

Seligman, J. 2003. The Transformation of Wall Street: A History of the Securities and Exchange Commission and Modern Corporate Finance. Aspen.

Selzer, S. M. 2000. By George! Mr. Washington's Guide to Civility Today. Andrews McMeel Publishing.

Sethi, N. K. 1962. Mary Parker Follett: Pioneer in management theory. The Journal of the Academy of Management 5(3): 214-221. (JSTOR link).

Sheldahl, T. K. 1982. Beta Alpha Psi, from Alpha to Omega: Pursuing a Vision of Professional Education for Accountants 1919-1945. Garland.

Sheldahl, T. K. 1986. Beta Alpha Psi, from Omega to Zeta Omega: The Making of a Comprehensive Accounting Fraternity, 1946-1984. Garland.

Sheldahl, T. K. 1992. The American Accounting Association in Its Third Quarter Century, 1966-1991. Garland.

Shenhav, Y. 1995. From chaos to systems: The engineering foundations of organization theory, 1879-1932. Administrative Science Quarterly 40(4): 557-585. (JSTOR link).

Sherwood, J. F. 1920. Public Accounting and Auditing. South-Western Publishing Co. Google eBook.

Shildneck, B. J. 2005. 100 years of the journal. Journal of Accountancy (October): 12-16.

Shildneck, B. J. 2005. Did you know... Journal of Accountancy (October): 40-41. (Related to the history of the JOA).

Shillinglaw, G. 1980. Old horizons and new frontiers: The future of managerial accounting. In Holzer, H. P. Editor. Management Accounting 1980. Department of Accounting, University of Illinois.

Shillinglaw, G. 1989. Managerial cost accounting: Present and future. Journal of Management Accounting Research (1): 33-46. (Summary).

Shillinglaw, G. 1991. Joel Dean: Seminal contributor to management accounting. Journal of Management Accounting Research (3): 230-232.

Shimme, S. 1937. Introduction of double-entry bookkeeping into Japan. The Accounting Review (September): 290-295. (JSTOR link).

Shirley, M. S. 2002. Daubert - The evolution of a profession. Journal of Forensic Accounting (3): 263-270.

Sian, S. 2011. Operationalising closure in colonial context: The Association of Accountants in East Africa, 1949-1963. Accounting, Organizations and Society 36(6): 363-381.

Siddall, K. Y. 1944. Some postwar problems of industry. The Accounting Review (January): 76-80. (JSTOR link).

Sidgwick, H. 1981. The Methods of Ethics. Hackett Publishing Company. (Reprint of the 1907 publication by Macmillan and Company).

Sikes, C. S. 1917. Railway Accounting, Volume 1. La Salle Extension University. Google eBook.

Silvers, D. A. 2007. The current state of auditing as a profession: A view from worker-owners. Accounting Horizons (December): 437-444.

Simmons, C. and D. Neau. 1997. Re-presenting the external: Editorials and the Canadian CAs (1936-1950). Accounting, Organizations and Society 22(8): 799-824.

Sivakumar, K. and G. Waymire. 2003. Enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 397-432. (JSTOR link).

Smiddy, H. F. 1956. Present status of the work of managing. Management Science (April): 209-221. (JSTOR link).

Smiddy, H. F. and L. Naum. 1954. Evolution of a "Science of Managing" in America. Management Science (October): 1-31. (JSTOR link).

Smith, A. 2008. An Inquiry into the Nature and Causes of the Wealth of Nations. Forgotten Books. (First published in 1776. Link).

Smith, C. A. 1954. Accountancy: Circa 2000 A. D. The Accounting Review (January): 64-71. (JSTOR link).

Smith, C. A. 1974. Sixty Years of Accounting Education on the Forty acres 1912-1972. University Stores. (History of the University of Texas at Austin).

Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485. (JSTOR link).

Solomons, D. 1952. The historical development of costing. In Studies in Costing. Edited by D. Solomons. London: Sweet and Maxwell, Ltd.

Solomons, D. 1968. The historical development of costing. In Solomons, D. Editor. Studies in Cost Analysis, Second Edition. Irwin: 3-49.

Solomons, D. 1987. Review of Johnson and Kaplan, Relevance Lost. The Accounting Review (October): 846-848.

Sowell, E. M. 1973. The Evolution of the Theories and Techniques of Standard Costs. The University of Alabama Press. Review by R. I. Dickey. (JSTOR link).

Spacek, L. 1989. The Growth of Arthur Anderson & Co. 1928-1973: An Oral History. Garland.

Spicer, E. V. 1914. De Mortuis Nil Nisi Bona. London: H. Foulks Lynch & Company.

Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1908. The philosophy of accounts: Monograph B. The merchandise account. Journal of Accountancy (January): 205-210.

Sprague, C. E. 1972. The Philosophy of Accounts. Scholars Book Co. Reprint of the 1908 edition. Review by G. J. Previts. 1974. TAR (January): 216-217. (JSTOR link).

Stabler, H. F. 1968. George O. May: A Study of Selected Contribution to Accounting Thought. Georgia State University.

Stacey, N. A. H. 1958. The accountant in literature. The Accounting Review (January): 102-105. (JSTOR link).

Standish, P. E. M. 1990. The origins of the Plan Comptable Giniral: A study in cultural intrusion and reaction, in A. Craswell (ed.), Collected Papers of the Fqth World Congress of Accounting Historians. University of Sydney, 1988; revised version, Accounting and Business Research (Autumn).

Starkman, J. 2008. The Sex of a Hippopotamus: A Unique History of Taxes and Accounting. Twinset Inc. (JOA Review Link).

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75. (JSTOR link).

Staubus, G. J. 1987. The dark ages of cost accounting: The role of miscues in the literature. The Accounting Historians Journal 14(2): 1-18. (JSTOR link).

Staubus, G. J. 1996. Economic Influences on the Development of Accounting Firms. Garland Publishing.

Staubus, G. J. 1999. The Decision Usefulness Theory of Accounting: A Limited History. Garland Publishing.

Staubus, G. J. 2003. An accountant's education. The Accounting Historians Journal 30(1): 155-196. (JSTOR link).

Stevelinck, E. 1970. LA Comptabilitt! d travers les iges, Bibliothkque Royale Albert l. Brussels.

Stevelinck, E. 1986. The many faces of Luca Pacioli: Iconographic research over thirty years. The Accounting Historians Journal 13(2): 1-18. (JSTOR link).

Stevens, M. 1981. The Big Eight: An Inside View of America's Eight Most Powerful and Influential Accounting Firms. Macmillan.

Stewart, E. 1913. Tannery production costs and methods of accounting. Rogers & Atwood Publishing Co. Google ebook.

Stewart, J. P. 1989. The Significance of an 'Orientation Postulate'. Abacus 25(2): 97-115.

Stone, W. E. 1969. Antecedents of the accounting profession. The Accounting Review (April): 284-291. (JSTOR link).

Stone, W. E. 1972. Abacists versus Algorists. Journal of Accounting Research (Autumn): 345-350. (JSTOR link).

Stone, W. E. 1975. The tally: An ancient accounting instrument. Abacus 11(1): 49-57.

Storey, R. K. 1964. The Search for Accounting Principles. American Institute of Certified Public Accountants. For a note on this book see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648. (JSTOR link).

Storey, R. K. and S. Storey. 1998. The Framework of Financial Accounting Concepts and Standards. FASB.

Strayer, S. I., H. W. Wright and Strayer's Business College. 1918. Modern Bookkeeping, Accounting and Business Practice. The Modern Text Book Company. Google eBook.

Suffern, E. L. 1922. Twenty-five years of accountancy. Journal of Accountancy (September): 174-181.

Swanson, G. A. and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century: Some archival evidence. The Accounting Review (July): 436-447. (JSTOR link).

Sweeney, H. W. 1936 and 1964. Stabilized Accounting. Harper & Brothers, and Holt Rinehart and Winston. Review by D. A. Corbin. (JSTOR link).

Sweeney, R. B. and J. M. Lukawitz. 1991. Bartering - An ancient concept revived. Management Accounting (November): 43-46.

Sweetland, C. A. 1902. The Science of Loose Leaf Book-keeping and Accounting. C. A. Sweetland. Google eBook.

Swieringa, R. 2011. Robert T. Sprouse and fundamental concepts of financial accounting. Accounting Horizons (March): 207-220.

Swieringa, R. J. 1996. FASB in my rear view mirror. Emanuel Saxe Lecture, The Baruch College, CUNY (April).

Sy, A. and T. Tinker. 2006. Bury Pacioli in Africa: A bookkeeper's reification of accountancy. Abacus 42(1): 105-127.

Taggart, H. F., N. M. Bedford, R. J. Chambers, S. Davidson, C. T. Devine, T. R. Dyckman, Y. Ijiri; T. F. Keller and R. G. Nichols. 1992. A tribute to William A. Paton. The Accounting Review (January): 1, 3-16. (JSTOR link).

Taylor, F. W. 2008. The Principles of Scientific Management. Forgotten Books. (First published in 1911. Link).

Taylor, R. E. 1935. Pacioli. The Accounting Review (June): 168-173. (JSTOR link).

Taylor, R. E. 1944. The name of Pacioli. The Accounting Review (January): 69-76. (JSTOR link).

Thane, P. 1992. The history of the gender division of labour in Britain: Reflections on "'herstory' in accounting: The first eighty years." Accounting, Organizations and Society 17(3-4): 299-312.

The Accounting Review. 1954. Historical dates in accounting. The Accounting Review (July): 486-493. (JSTOR link).

The Arthur Young Journal. 75th Anniversary Edition. (Historical articles about the firm).

Thompson, G. 1991. Is accounting rhetorical? Methodology, Luca Pacioli and printing. Accounting, Organizations and Society 16(5-6): 572-599.

Thornburg, S. W. and R. W. Roberts. 2012. "Incorporating" American Colonialism: Accounting and the Alaska Native Claims Settlement Act. Behavioral Research In Accounting 24(1): 203-214.

Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited. Google eBook.

Thurow, L. 1992. Who owns the twenty-first century? Sloan Management Review (Spring): 5-17.

Thurow, L. 1992. Head to Head: The Coming Economic.... New York: William Morrow and Company.

Tippett, M. 1980. The 'Agio' concept of interest and the a priori foundations of current operating profit. Abacus 16(1): 17-37.

Tipton, E. K. 2002. Modern Japan: A Social and Political History (Nissan Institute/Routledge Japanese Studies). Routledge.

Toffler, B. L. and J. Reingold. 2003. Final Accounting: Ambition, Greed and the Fall of Arthur Andersen. Broadway Books.

Tolbert, P. S. and L. G. Zucker. 1983. Institutional sources of change in the formal structure of organizations: The diffusion of civil service reform, 1880-1935. Administrative Science Quarterly 28(1): 22-39. (JSTOR link).

Toms, J. S. 1998. The supply of and demand for accounting information in an unregulated market: Examples from the Lancashire cotton mills, 1855-1914. Accounting, Organizations and Society 23(2): 217-238.

Toms, J. S. 2002. The rise of modern accounting and the fall of the public company: The Lancashire cotton mills. Accounting, Organizations and Society 27(1-2): 61-84.

Toms, J. S. 2010. Calculating profit: A historical perspective on the development of capitalism. Accounting, Organizations and Society 35(2): 205-221.

Toms, S. 2005. Financial control, managerial control and accountability: Evidence from the British Cotton Industry, 1700–2000. Accounting, Organizations, and Society 30(7-8): 627-653.

Troxel, R. B. and M. G. Weber, Jr. 1990. The evolution of activity-based costing. Journal of Cost Management (Spring): 14-22. (Summary).

Tsuji, A. and P. Garner, eds. 1995. Studies in Accounting History: Tradition and Innovation for the Twenty-first Century (Contributions in Economics and Economic History). Praeger. Tyson, T. N. 1997. Review: Studies in Accounting History: Tradition and Innovation for the Twenty-First Century by Atsuo Tsuji; Paul Garner. The Accounting Historians Journal 24(2): 181-183. (JSTOR link).

Tucker, G. S. III. 2010. The High Tide of American Conservatism: Davis, Coolidge, and the 1924 Election. Emerald Book Company. (Google books link).

Tucker, J. J. III. 1993. The use of historical analysis to provide alternatives to authoritative justifications of accounting standards: A focus on stock dividends. Journal of Accounting Education 11(2): 259-274.

Turner, L. E. 2006. Learning from accounting history: Will we get it right this time? Issues In Accounting Education (November): 383-407.

Tweedie, D. and G. Whittington. 1984. The Debate on Inflation Accounting. Cambridge University Press.

Tweedie, D. and G. Whittington. 2009. The Debate on Inflation Accounting. Cambridge University Press.

Tweedie, D. P. and G. Whittington 1956. The Debate on Inflation Accounting. Cambridge University Press, Vlaemminck, J-H, Histoire et Doctrines de la Comptabiliti., Editions de Treurenberg.

Tysiac, K. 2012. 125 people of impact in accounting. Journal of Accountancy (June): 58-60, 64-73.

Tysiac, K. 2012. Test your CPA history knowledge. Journal of Accountancy (June): 42, 48.

Tyson, T. 1996. A past as participants knew it: Piece rates, time study, standard costs, and new technology in the U.S. men's tailored clothing industry. Management Accounting Research (September): 321-346.

United Typothetae of America. 1918. Treatise on the Standard Accounting System for Printers: To be used with the Standard Cost Finding System with which it Interlocks. United Typothetae of America. Google eBook.

U.S. General Accounting Office. 1996. The Accounting Profession - Major Issues: Progress and Concerns. U.S. General Accounting Office. (2 volumes).

Uselding, P. J. 1973. An early chapter in the evolution of American industrial management. In Business Enterprise and Economic Change, edited by L. P. Cain and P. J. Uselding, 51-84. Kent, OH: Kent State University Press.

Van Riper, R. 1994. Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. Quorum Books.

Vance, L. L. 1943. The authority of history in inventory valuation. The Accounting Review (July): 219-227. (JSTOR link).

Vanderblue, H. B. 1926. Changes in the localization of the pig-iron industry, 1901-1926. Harvard Business Review (July): 417-424.

Vangermeersch, R. 1987. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles. Management Accounting (July): 47-49. (Summary).

Vangermeersch, R. 1994. Present at the creation. Management Accounting (June): 38-41.

Vangermeersch, R. G. J. and R. D. P. Brief. 1988. Alexander Hamilton Church: A Man of Ideas for All Seasons. Garland Publishing.

Vatter, W. J. 1963. An Introduction to Corporate Accounting Standards - An evaluation. The Accounting Review (July). (Review of Paton and Littleton monograph of 1940).

Vollmers, G. L. 1996. Academic cost accounting from 1920-1950: Alive and well. Journal of Management Accounting Research (8): 181-199. (Summary).

Wade, J. B., A. Swaminathan and M. S. Saxon. 1998. Normative and resource flow consequences of local regulations in the American brewing industry, 1845-1918. Administrative Science Quarterly 43(4): 905-935. (JSTOR link).

Wager, N. A. 1987. Eric Louis Kohler in the Accounting Profession. Georgia State University.

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

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. 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.

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.

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.

Ward, J. M. 1989. Opening address: Fifth World Congress of Accounting Historians. Abacus 25(1): 4-6.

Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. This is a review of Landes, D. S. 1998. The Wealth and Poverty of Nations. New York: W. W. Norton & Company. Answer: Inner values, beliefs and attitudes = Culture.

Watts, R. L. 1983. The Evolution of Economics-Based Empirical Research in Accounting, Emanuel Saxe Distinguished Lecture. The Baruch College, CUNY, April.

Weber, C. 1966. The Evolution of Direct Costing. Center for International Education and Research in Accounting. University of Illinois.

Webster, N. E. 1944. Some early accountancy examiners. The Accounting Review (April): 142-150. (JSTOR link).

Weiker, W. F. 1968. The Ottoman bureaucracy: Modernization and reform. Administrative Science Quarterly 13(3): 451-470. (JSTOR link).

Weis, T. 1978. Review of Chandler, The Visible Hand. Journal of Economic History (September): 757-761.

Weis, W. L. and D. E. Tinius. 1991. Luca Pacioli: Accounting's renaissance man. Management Accounting (July): 54-56.

Weisbaum, J. 2010. 100 years: When BDO USA, LLP was founded as Seidman & Seidman in 1910, just over 2000 certified public accountants were practicing in the United States - approximately the same number currently working at BDO. There are hundreds of thousands of CPAs, yet just a handful of national accounting firms, fewer still that are members of true international networks. CFO (October): 68-76 .

Wells, M. C. 1977. Some influences on the development of cost accounting. The Accounting Historians Journal 4(2): 47-61. (JSTOR link).

Wells, M. C. 1978. Accounting for Common Costs. Champaign-Urbana, IL: Center for International Education and Research in Accounting.

Whitmore, J. 1906. Factory accounting as applied to machine shop. Journal of Accountancy (Volume 2): 248-258.

Whitmore, J. 1908. Shoe factory cost accounts. Journal of Accountancy (May): 12-25. (Discussion of variances related to the price and quality of leather).

Wildman, J. R. 1921. Accountants' Index. Journal of Accountancy (July): 73-74. (Wildman provides a review of this bibliography of accounting literature to December 1920 published by the American Institute of Accountants, by L. S. Miltimore, 1,578 pages).

Wildman, J. R. 1922. Principles of accounting. New York University Book Store. Google eBook.

Wildman, J. R. 1926. Early instruction in accounting. The Accounting Review (March): 105-107. (JSTOR link).

Williams, K. 1986. Charles T. Horngren: Management accounting's renaissance man. Management Accounting (January): 22-29.

Williams, R. B. 1997. Accounting for Steam and Cotton: Two Eighteenth Century Case Studies (New Works in Accounting History). Garland Publishing Company.

Williamson, O. E. 1981. The modern corporation: Origins, evolution, attributes. Journal of Economic Literature (December): 1537-1568.

Willis, H. P. 1916. The principles of accounting. La Salle Extension University. Google eBook.

Willmott, H. 1986. Organising the professional: A theoretical and historical examination of the development of the major accountancy bodies in the U.K. Accounting, Organizations and Society 11(6): 555-580.

Winjum, J. 1970. Accounting in its age of stagnation. The Accounting Review (October): 743-761. (JSTOR link). (From Pacioli to 1840).

Winjum, J. O. 1971. The journal of Thomas Gresham. The Accounting Review (January): 149-155. (JSTOR link).

Wise, T. A. 1982. Peat, Marwick, Mitchell & Co. - 85 Years. Privately Published.

Woolf, C. H. 1912. A Short History of Accountants and Accountancy. Gee and Company.

Wrege, C. D. and A. G. Perroni. 1974. Taylor's pig-tale: A historical analysis of Frederick W. Taylor's pig-iron experiments. The Academy of Management Journal 17(1): 6-27. (JSTOR link).

Wrege, C. D. and R. M. Hodgetts. 2000. Frederick W. Taylor's 1899 pig iron observations: Examining fact, fiction, and lessons for the new millennium. The Academy of Management Journal 43(6): 1283-1291. (JSTOR link).

Wren, D. A. and R. D. Hay. 1977. Management historians and business historians: Differing perceptions of pioneer contributors. The Academy of Management Journal 20(3): 470-476. (JSTOR link). (Note).

Wren, M. C. 1949. The chamber of the city of London, 1633-1642. The Accounting Review (April): 191-198. (JSTOR link).

Wyhe, G. V. 2007. A history of U.S. higher education in accounting, Part I.: Situating accounting within the academy. Issues In Accounting Education (May): 165-181.

Wyhe, G. V. 2007. A history of U.S. higher education in accounting, Part II: Reforming accounting within the academy. Issues In Accounting Education (August): 481-501.

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

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

Yamey, B. S. 1981. The 'Partimenti' account: A discarded practice. Abacus 17(1): 3-7.

Yamey, B. S. 1982. Further Essays on the History of Accounting. Garland Publishing.

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.

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.

Zeff, S. A. 1966. AAA - Its First 50 Years, 1916-1966. American Accounting Association.

Zeff, S. A. 1972. 1926 to 1972 chronology of significant developments in the establishment of accounting principles in the United States. In Rappaport, A. and L. Revsine, editors. 1972. Corporate Financial Reporting: The Issues, the Objectives and Some New Proposals. Commerce Clearing House. pp. 219-233.

Zeff, S. A. 1972. Chronology of significant developments in the establishment of accounting principles in the United States, 1926-1972. Journal of Accounting Research (Spring): 217-227. (JSTOR link).

Zeff, S. A. 1972. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Stipes.

Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

Zeff, S. A. 1984. Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972. The Accounting Review (July): 447-468. (JSTOR link).

Zeff, S. A. 1987. Leaders of the accounting profession: 14 who made a difference. Journal of Accountancy (May): 46-71. (Robert H. Montgomery, George O. May, William A. Paton, Carman G. Blough, Andrew Barr, Samuel J. Broad, John L. Carey, Paul Grady, Eric L. Kohler, A. C. Littleton, Weldon Powell, Leonard Spacek, Charles E. Sprague, and William W. Werntz).

Zeff, S. A. 1999. The evolution of the conceptual framework for business enterprises in the United States. The Accounting Historians Journal 26(2): 89-131. (JSTOR link).

Zeff, S. A. 2000. Henry Rand Hatfield: Humanist, Scholar and Accounting Educator. JAI Press. Review by R. P. Brief. The Accounting Review (July): 461-462. (JSTOR link).

Zeff, S. A. 2000. John B. Canning: A view of his academic career. Abacus 36(1): 4-39.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part I. Accounting Horizons (September): 189-205.

Zeff, S. A. 2003. How the U.S. accounting profession got where it is today: Part II. Accounting Horizons (December): 267-286.

Zeff, S. A. 2007. The SEC rules historical cost accounting: 1934 to the 1970s. Accounting and Business Research, International Accounting Policy Forum Issue.

Zeff, S. A. 2008. The contribution of the Harvard Business School to Management Control, 1908-1980. Journal of Management Accounting Research 20 (Special Issue): 175-208.

Zeff, S. A. and V. S. Radcliffe. 2010. Accounting and auditing activities of the Ontario Securities Commission from the 1960 to 2008 - Part 1: 1960s to 1985. Accounting Perspectives 9(1).

Zeff, S. A. and V. S. Radcliffe. 2010. Accounting and auditing activities of the Ontario Securities Commission from the 1960 to 2008 - Part 2: The first four Chief Accountants, 1986-1996. Accounting Perspectives 9(2).