MANAGEMENT AND ACCOUNTING WEB

Introduction Main Topics Bibliography Books Journals Textbooks Marketplace Links Software
Contents Search maaw Summaries Maaw's Book Featured Pubs Grad Course Maaw's Blog Gadgets Videos

International Aspects Articles and Books

See Management Accounting Research for many articles not included here.

Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.

Abdallah, W. M. 1992. Management Accounting Problems in China: A CMA looks at the experience of Babcock & Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Abruzzi, A. 1959. Rational systems and logics of action: The factory situation. Management Science (July): 369-386. (JSTOR link).

Adams, C. A. and G. Harte. 1998. The changing portrayal of the employment of women in British banks' and retail companies' corporate reports. Accounting, Organizations and Society 23(8): 781-812.

Adhikari, A., M. A. Flanigan and R. H. Tondkar. 1999. A survey of international accounting education in the US and some other countries. Journal of Accounting Education 17(2-3): 175-189.

Adler, N. J. 1984. Understanding the ways of understanding: Cross-cultural management methodology review. In R. N. Farmer. Advances in International Comparative Management. JAI Press: 31-67.

Adler, N. J. 2002. Boston to Beijing: Managing with a World View. South-Western Educational Publishing.

Adler, N. J., R. Doktor and R. Redding. 1986. From the atlantic to the pacific century: Cross-cultural management reviewed. 1986 Yearly Review of Management (3): 295-318.

Agami, A. M. 1983. The international accounting course state of the art. Journal of Accounting Education 1(2): 67-77.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Ahikari, A. and S. Z. Wang. 1995. Accounting for China. Management Accounting (April): 27-32.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Agami, A. M. and F. P. Kollaritsch. 1983. Annotated International Accounting Bibliography - 1972-1981. American Accounting Association.

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.

Albrecht, M. H. Editor. 2000. International HRM: Managing Diversity in the Workplace. Blackwell Publishing.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Alfred, A. M. 1964. Investment in the development districts of the United Kingdom: Tax and discounted cash flow. Journal of Accounting Research (Autumn): 172-182. (JSTOR link).

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57. (JSTOR link).

Alst, L. L. and J. Ledbetter. 2003. How U.S. companies can profit from drawback. Strategic Finance (November): 46-51. (Tax benefits related to imports that are incorporated into manufactured products and then exported).

Amin, S. 2004. The Liberal Virus: Permanent War and the Americanization of the World. Monthly Review Press.

Subscribe and receive 5 popular summaries FREE!

Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264. (JSTOR link).

Amodeo, D. 1945. The development of modern cost accounting in Italy. N.A.C.A. Bulletin (May 15): 855-862.

Anderson, N. 1993. The globalization GAAP. Management Accounting (August): 52-54.

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.

Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.

Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.

Anyane-Ntow, K. and S. C. Harvey. 1995. A countertrade primer. Management Accounting (April): 47-50.

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

Arnold, P. and T. Hammond. 1994. The role of accounting in ideological conflict: Lessons from the South African divestment movement. Accounting, Organizations and Society 19(2): 111-126.

Arnold, P. J. 2005. Disciplining domestic regulation: the World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (Note).

Artis, M., A. Weber and E. Hennessy, editors. 2000. Euro: A Challenge and Opportunity For Financial Markets. Routledge. 

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Ash, E. 1985. Soviet style of teaching accounting. Journal of Accounting Education 3(1): 37-46.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Austen, L. A., J. T. Reisch and L. P. Seese. 2007. Actions speak louder than words: A case study on Mexican corporate governance. Issues In Accounting Education (November): 661-673.

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework.  Accounting Horizons (September): 92-99.

Bailey, D. 1990. Accounting in the shadow of Stalinism. Accounting, Organizations and Society 15(6): 513-525.

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).

Baker, J. C. 1984. Capital budgeting in American and European companies. Mid-Atlantic Journal of Business (Summer): 15-28.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.

Ball, R., S. P. Kothari and A. Robin. 2000. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]. Journal of Accounting and Economics (October): 241.

Ball, R., S. P. Kothari and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics (February): 1-51. 

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues In Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues In Accounting Education (Fall): 497.

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Barker, P. C. and K. Monks. 1998. Irish women accountants and career progression: A research note. Accounting, Organizations and Society 23(8): 813-823.

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barrett, M. D., J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Basu, S. 1999. Discussion of international differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 89-99. (JSTOR link).

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Beaver, W. H. and M. A. Wolfson. 1982. Foreign currency translation and changing prices in perfect and complete markets. Journal of Accounting Research (Part II, Autumn): 528-550. (JSTOR link).

Bebbington, J., I. Thomson and D. Wall. 1997. Accounting students and constructed gender: An exploration of gender in the context of accounting degree choices at two Scottish universities. Journal of Accounting Education 15(2): 241-267.

Bedaux, C. E. 1928. European manufacturing methods and costs. N.A.C.A. Bulletin (June 1).

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.

Beiman, I. 2007. China strategy execution: Managing intangibles. Cost Management (July/August): 29-39.

Benedetto, A. F. 1934. Accounting in Mexico. The Accounting Review (December): 340-342. (JSTOR link).

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Berry, M. H. 1981. Why international cost accounting practices should be harmonized. Management Accounting (August): 36-42.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Bhagat, S. and I. Welch. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics (March-May): 443-470.

Bhagwati, J. 2004. In Defense of Globalization. Oxford University Press. 

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Bhimani, A and H. Keshtvarz. 1999. British management accountants- Strategically oriented. Journal of Cost Management (March/April): 25-31.

Bhimani, A., M. Gosselin, M. Ncube and H. Okano. 2007. Activity-based costing: How far have we come internationally? Cost Management (May/June): 12-17.

Bhimani, A., M. Ncube and K. Soonawalla. 2006. Intuition and real options-based investment appraisal: A cross-national study of financial executives. Journal of Applied Management Accounting Research (Summer): 11-34.

Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.

Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.

Billings, B. A., J. R. McGowan and F. K. AlNajjar. 1994. An inter-country comparison of the research and development tax credit. Accounting Horizons (March): 19-34.

Birnberg, J. G., V. B. Hoffman and S. Yuen. 2008. The accounting demand for information in China and the US - A research note. Accounting, Organizations and Society 33(1): 20-32.

Blinkhorn, M. 2005. Fascists and Conservatives: The Radical Right and the Establishment in Twentieth-Century Europe. Routledge.

Boatsman, J. R., B. K. Behn and D. H. Patz. 1993. A test of the use of geographical segment disclosures. Journal of Accounting Research (Studies on International Accounting): 46-64. (JSTOR link).

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Bodnar, G. M. and J. Weintrop. 1997. The valuation of the foreign income of US multinational firms: A growth opportunities perspective. Journal of Accounting and Economics (December): 69-97.

Boedeker, R. R. 2007. A journey overseas. Strategic Finance (March): 22-29.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Borthick, A. F. and H. P. Roth. 1992. Will Europeans buy your company's products? Management Accounting (July): 28-32.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

Bottorff, D. 1997. Reaping the rewards of NAFTA. Management Accounting (August): 37-40. (Tips for setting up a subsidiary in Mexico after the North American Free trade Agreement).

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

Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.

Bourn, A. M. 1966. Training for the accountancy profession in England and Wales. Journal of Accounting Research (Autumn): 213-223. (JSTOR link).

Bray, F. S. 1946. Recent British accounting developments. The Accounting Review (April): 199-204. (JSTOR link).

Bray, F. S. 1949. The English universities and the accounting profession. The Accounting Review (July):  273-276. (JSTOR link).

Briner, E. K. 1973. International tax management. Management Accounting (February): 47-50.

Brinkman, S. L. 1993. Going on line in less-developed countries. Management Accounting (August): 48-51.

Brockhoff, K. 1979. A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society 4(1-2): 77-85.

Brookner, L. and E. Heilman. 1960. Technical assistance in accounting in Turkey. The Accounting Review (January): 33-36. (JSTOR link).

Brugge, W. G. 1963. The accountancy profession in Greece. The Accounting Review (July): 596-600. (JSTOR link).

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.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

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.

Burg, R. L. 1983. An efficient foreign subsidiary tax reporting system. Management Accounting (May): 28-30.

Burrows, G. and C. Black. 1998. Profit sharing in Australian big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23(5-6): 517-530.

Busco, C., M. L. Frigo, E. Giovannoni, A. Riccaboni and R. W. Scapens. 2006. Integrating global organizations through performance measurement systems. Strategic Finance (January): 30-35. (Related to growth and structure at GE and Nestle Waters).

Byrne, M. and B. Flood. 2003. Defining the present and shaping the future: The changing nature of accounting education in Ireland. Journal of Accounting Education 21(3): 197-213.

Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).

Calhoun, D. A. 1975. The foreign tax credit. Management Accounting (September): 41-42, 53.

Camfferman, K. 1997. The French plan comptable, explanation and translation. Accounting Horizons (December): 112-116.

Campbell, S. V., T. Baronina and B. P. Reider. 2003. Using expectancy theory to assess group-level differences in student motivation: A replication in the Russian far east. Issues In Accounting Education (May): 125-136.

Caramanis, C. V. 2002. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Accounting, Organizations and Society 27(4-5): 379-408.

Caramanis, C. V. 2005. Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993–2001. Accounting, Organizations, and Society 30(3): 195-221.

Carmona, S., M. Ezzamel and F. Gutierrez. 1997. Control and cost accounting practices in the Spanish royal tobacco factory. Accounting, Organizations and Society 22(5): 411-446.

Carslaw, C. A. and S. E. C. Purvis. 2007. Megascreens USA Inc. - A foreign operations case. Issues In Accounting Education (November): 579-590.

Carslaw, C. A. P. N. 1988. Anomalies in income numbers: Evidence of goal oriented behavior. The Accounting Review (April): 321-327. (JSTOR link).

Casey, M. P. 1985. International transfer pricing. Management Accounting (October): 31-35.

Cellich, C. and S. Jain. 2004. Global Business Negotiations: A Practical Guide. South-Western Educational Publishing.

Chalos, P. and N. G. O'Connor. 2004. Determinants of the use of various control mechanisms in US-Chinese joint ventures. Accounting, Organizations and Society 29(7): 591-707. 

Chalos, P., N. O'Connor and X. Zijian.  1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises.  Advances in Management Accounting (7): 169-185.

Chan, K. H. and L. Chow. 1997. An empirical study of tax audits in China on international transfer pricing. Journal of Accounting and Economics (May): 83-112.

Chan, K. H. and P. L. L. Mo. 2000. Tax holidays and tax noncompliance: An empirical study of corporate tax audits in China's developing economy. The Accounting Review (October): 469-484. (JSTOR link).

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.

Charkey, B. and L. Hadden. 2006. Solving an international corporation’s travel dilemma. Journal of Accounting Education 24(2-3): 134-148.

Chau, G. and T. Chan. 2001. Challenges faced by accountancy education during and beyond the years of transition - Some Hong Kong evidence. Journal of Accounting Education 19(3): 145-162.

Chen, C. J. P., F. A. Gul and X. Su. 1999. A comparison of reported earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange. Accounting Horizons (June): 91-111.

Chen, M. 2001. Inside Chinese Business: A Guide for Managers Worldwide. Harvard Business School Press.

Chen, S., Z. Sun and Y. Wang. 2002. Evidence from China on whether harmonized accounting standards harmonize accounting practices. Accounting Horizons (September): 183-197.

Cheng, N. S., L. L. Eng, Y. T. Mak and C. L. Chong. 2003. Performance measures in the media and software division of Kao (Singapore) Private Limited. Journal of Accounting Education 21(2): 157-184.

Chew, D. H. 1997. Studies in International Corporate Finance and Governance Systems: A Comparison of the U.S., Japan, and Europe. Oxford University Press.

Chinese Culture Connection. 1987. Chinese values and the search for culture-free dimensions of culture. Journal of Cross-Cultural Psychology (18): 143-164.

Chiu, J. S. and D. L. Chang. 1979. Management accounting in Taiwan. Management Accounting (June): 50-55.

Chmiel, N. Editor. 1999. Introduction to Work and Organizational Psychology: A European Perspective. Blackwell Publishing. 

Choi, A. C. D. 1968. Translation of foreign operations: A survey. Management Accounting (April): 28-30.

Choi, F. D. S. 1973. Financial disclosure and entry to the European capital market. Journal of Accounting Research (Autumn): 159-175. (JSTOR link).

Choi, F. D. S. 1974. Breaking the vicious circle of poverty. Management Accounting (June): 25-28.

Choi, F. D. S. 1974. Multinational financial and accounting harmony. Management Accounting (March): 14-17.

Choi, F. D. S. 1975. The development of nascent capital markets. Management Accounting (September): 18-20.

Choi, F. D. S. 1976. Multinational finance and management accounting. Management Accounting (October): 45-48, 54.

Choi, F. D. S. 1977. Foreign inflation and management decisions. Management Accounting (June): 21-27.

Choi, F. D. S. 1979. Political risk - An accounting challenge. Management Accounting (June): 17-20.

Choi, F. D. S. 1981. A cluster approach to accounting harmonization. Management Accounting (August): 26-31.

Choi, F. D. S. and R. M. Levich. 1991. Behavioral effects of international accounting diversity. Accounting Horizons (June): 1-13.

Chow, C. W. and A. Wong-Boren. 1987. Voluntary financial disclosure by Mexican corporations. The Accounting Review (July): 533-541. (JSTOR link).

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).

Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 1999. Cultural influences on informal information sharing in Chinese and Anglo-American organizations: An exploratory study. Accounting, Organizations and Society 24(7): 561-582.

Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 2002. The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society 27(4-5): 347-360.

Chow, C. W., M. D. Shields and A. Wu. 1999. The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society 24(5-6): 441-461.

Chow, C. W., T. M. Linquist and A. Wu. 2001. National culture and the implementation of high-stretch performance standards: An exploratory study. Behavioral Research In Accounting (13): 85-110.

Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

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 interaction 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.

Chumachenko, N. G. 1968. Once again: The volume-mix-price/cost budget variance analysis. The Accounting Review (October): 753-762. (JSTOR link).

Church, B. K. and A. Schneider. 1995. Internal auditors' memory for financial statement errors. Behavioral Research In Accounting (7): 17-36.

Coburn, D. L., J. K. Ellis III and D. R. Milano. 1981. Dilemmas in MNC transfer pricing. Management Accounting (November): 53-58, 69. (Manipulation of transfer prices by multinational companies can be counterproductive). 

Coenenberg, A. G., A. Haller and K. Marten. 1999. Accounting education for professionals in Germany - Current state and new challenges. Journal of Accounting Education 17(4): 367-390.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).

Cohen, J. R., L. W. Pant and D. J. Sharp. 1995. An exploratory examination of international differences in auditors. Behavioral Research In Accounting (7): 37-64.

Cohen, J. R., L. W. Pant and D. J. Sharp. 1996. Measuring the ethical awareness and ethical orientation of Canadian auditors. Behavioral Research In Accounting (8 Supplement): 98-119.

Collett, P. H., J. M. Godfrey and S. L. Hrasky. 2001. International harmonization: Cautions from the Australian experience. Accounting Horizons (June): 171-182.

Collins, F. and O. H. Mendoza. 1997. Strategy, budgeting, and crisis in Latin America. Accounting, Organizations and Society 22(7): 669-689.

Collins, J. H. and D. A. Shackelford. 1997. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates. Journal of Accounting and Economics (15 December): 151-173. 

Comer, R. W. 1975. Brazilian price-level accounting. Management Accounting (October): 41-42, 46.

Committtee on Accounting in Developing Countries: Report. 1976. The Accounting Review (Supplement): 199-212. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on International Accounting: Report. 1973. The Accounting Review (Supplement): 121-167. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on International Accounting: Report. 1974. The Accounting Review (Supplement): 251-269. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on International Accounting: Report. 1975. The Accounting Review (Supplement): 91-95. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on International Accounting: Report. 1976. The Accounting Review (Supplement): 70-196. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on International Accounting Operations and Education. 1977. The Accounting Review (Supplement): 65-67, 69-75, 77-101, 103-115, 117-132. (JSTOR link).

Committee on International Accounting Research 1967 Report: International Financial Reporting and the AAA Basic Standards. 1968. The Accounting Review (Supplement): 3-14. (JSTOR link).

Conover, T. L., S. Salter and J. E. Price. 1994. International accounting education: A comparison of course syllabi and CFO preferences. Issues In Accounting Education (Fall): 259-270. (Survey).

Cooke, T. E. 1993. The impact of accounting principles on profits: The US versus Japan. Accounting and Business Research 23 (Autumn): 460-476. (Summary).

Cooper, D. J., R. Greenwood, B. Hinings and J. L. Brown. 1998. Globalization and nationalism in a multinational accounting firm: The case of opening new markets in eastern Europe. Accounting, Organizations and Society 23(5-6): 531-548.

Cooper, W. W. and J. M. Crawford. 1953. The status of social accounting and national income statistics in countries other than the United States. The Accounting Review (April):  221-238. (JSTOR link).

Corbridge, C. L., W. W. Austin and D. J. Lemak. 1993. Germany's accrual accounting practices. Management Accounting (August): 45-47.

Corsetti, G., P. Pesenti and N. Roubini. 1999. What caused the Asian currency crisis? Japan and the World Economy (11): 305-373.

Cotton, W. D. J. 1994. Relevance regained downunder. Management Accounting (May): 38-42.

Cowen, S. S., L. C. Phillips and L. Stillabower. 1979. Multinational transfer pricing. Management Accounting (January): 17-22.

Coy, D. and W. O'Grady. 1992. The changing use of spreadsheets by accountants in New Zealand: A comparison of 1991 with 1986. Journal of Information Systems (Fall): 171-181.

Coyle, W. H. and V. V. Platonov. 1998. Insights gained from international exchange and educational initiatives between universities: The challenges of analyzing Russian financial statements. Issues In Accounting Education (February): 223-233.

Crow, S. and E. Sauls. 1994. Setting the right transfer price. Management Accounting (December): 41-47. (Fictitious case study related to Japan and China).

Crum, W. F. 1975. The European public accountant. Management Accounting (March): 41-44, 54.

Cummings, L. L., D. L. Harnett and O. J. Stevens. 1971. Risk, fate, conciliation and trust: An international study of attitudinal differences among executives. The Academy of Management Journal 14(3): 285-304. (JSTOR link).

Czinkota, M. R., I. A. Ronkainen and B. Donath. 2004. Mastering Global Markets: Strategies for Today's Trade Globalist. South-Western Educational Publishing.

Daniels, J. D. and J. Arpan. 1972. Comparative home country influences on management practices abroad. The Academy of Management Journal 15(3): 305-315. (JSTOR link).

Darby, J. J. 1962. Some suggestions for budgetary control of foreign operations. N.A.A. Bulletin (May): 67-70.

D'Arcy, A. 2001. Accounting classification and the international harmonisation debate - An investigation. Accounting, Organizations and Society 26(4-5): 327-349.

D'Arcy, A. 2004. Accounting classification and the international harmonisation debate: A reply to a comment. Accounting, Organizations and Society 29(2): 201-206.

Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.

Davidson, R. A., A. M. G. Gelardi and F. Li. 1996. Analysis of the conceptual framework of China's new accounting system. Accounting Horizons (March): 58-74.

Davidson, S. and J. M. Kohlmeier. 1966. A measure of the impact of some foreign accounting principles. Journal of Accounting Research (Autumn): 183-212. (JSTOR link).

Deegan, C. and C. Blomquist. 2006. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4-5): 343-372.

Deffeyes, K. S. 2001. Hubbert's Peak: The Impending World Oil Shortage. Princeton University Press.

DeFond, M., M. Hung and R. Trezevant. 2007. Investor protection and the information content of annual earnings announcements: International evidence. Journal of Accounting and Economics (March): 37-67.

DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.

DeFond, M. L., T. J. Wong and S. Li. 1999. The impact of improved auditor independence on audit market concentration in China. Journal of Accounting and Economics 28(3)(December): 269-305.

Delphos, W. A. 2004. Inside the World's Developmental Finance Institutions. South-Western Educational Publishing.

Dembeck, J. L. and D. E. Stout. 1997. Using a spreadsheet to solve a multinational marketing problem. Management Accounting (January): 33-39. (Using linear programming for determining production and sales mix).

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

Desai, M. A. 2008. The finance function in a global corporation. Harvard Business Review (July-August): 108-112.

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(5): 331-344.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(7-8): 721.

Dierkes, M. 1979. Corporate social reporting in Germany: Conceptual developments and practical experience. Accounting, Organizations and Society 4(1-2): 87-107.

Dietemann, G. J. 1980. Evaluating multinational performance under FAS no. 8. Management Accounting (May): 49-55.

DiMatteo, L. 2003. The Law of International Business Transactions. South-Western Educational Publishing.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues In Accounting Education (November): 591-606.

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium - www.globalpublicpolicysymposium.com

Dirsmith, M. W. and M. E. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16(1): 61-90.

Doost, R. K. and K. M. Ligon. 1986. How U. S. and European accounting practices differ. Management Accounting (October): 38-41.

Dorian, D. G. 1974. Management accounting in a developing country. Management Accounting (May): 15-18, 24.

Doupnik, T. S. and M. Richter. 2003. Interpretation of uncertainty expressions: A cross-national study. Accounting, Organizations and Society 28(1): 15-35.

Doz, Y. J. Santos and P. Williamson. 2001. From Global to Metanational: How Companies Win in the Knowledge Economy. Harvard Business School Press.

Drebin, A. R. 1969. A fallacy of depreciation translation. Journal of Accounting Research (Autumn): 204-214. (JSTOR link).

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433. (JSTOR link).

Dyer, J. C. IV and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219. (JSTOR link).

Dzinkowski, R. 2001. McDonald's Europe. Strategic Finance (May): 24-27.

Dzinkowski, R. 2003. Kevin Conway on the EU/U.S. export subsidy debate. Strategic Finance (November): 3640.

Dzinkowski, R. 2005. Global economic impacts on strategic financial management. Strategic Finance (December): 36-40.

Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.

Dzinkowski, R. 2006. Together of apart? Strategic Finance (October): 36-40. (Related to international standards).

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Eden, L., M. T. Dacin and W. P. Wan. 2001. Standards across borders: Crossborder diffusion of the arm's length standard in North America. Accounting, Organizations and Society 26(1): 1-23.

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

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, J. R., M. Anderson and R. A. Chandler. 2007. Claiming a jurisdiction for the “Public Accountant” in England prior to organisational fusion. Accounting, Organizations and Society 32(1-2): 61-100.

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Eggert, J. R. 1983. Don't ignore manufacturers' duty drawback. Management Accounting (April): 53-58.

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues In Accounting Education (November): 735-748.

Eining, M. M. and G. M. Lee. 1997. Information ethics: An exploratory study from an international perspective. Journal of Information Systems (Spring): 1-17.

Elliott, C. W. 1965. The lower of cost or market test for foreign inventories. N.A.A. Bulletin (February): 12-17.

Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.

Elliott, E. L., J. Larrea and J. M. Rivera. 1968. Accounting aid to developing countries: Some additional considerations. The Accounting Review (October): 763-768. (JSTOR link).

Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.

England, G. W. and R. Lee. 1971. Organizational goals and expected behavior among American, Japanese and Korean managers - A comparative study. The Academy of Management Journal 14(4): 425-438. (JSTOR link).

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Enthoven, A. J. H. 1980. International management accounting - A challenge for accountants. Management Accounting (September): 25-32.

Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.

Enthoven, A. J. H. 1999. Russia's accounting moves west. Strategic Finance (July): 32-37.

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Estrada, A. W., S. W. Martin and S. S. Wechsler. 1998. All aboard for the euro. Management Accounting (August): 37-41.

Euske, K. J., M. J. Lebas and C. J. McNair. 1993. Performance management in an international setting. Management Accounting Research (December): 275-299.

Everett, J., D. Neu and A. S. Rahaman. 2007. Accounting and the global fight against corruption. Accounting, Organizations and Society 32(6): 513-542.

Ewer, S. R. and J. R. Williams. 1998. Help in export strategies. Management Accounting (November): 39-42.

Ewert, R. and A. Wagenhofer. 2006. Interne Unternehmensrechnung (Springer-Lehrbuch). Springer.

Ewing, J. S. and T. W. Harrell. 1964. Foreign student attitudes toward American business. The Academy of Management Journal 7(3): 211-223. (JSTOR link).

Eynon, G., N. T. Hill, K. T. Stevens and P. Clarke. 1996. An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States. Journal of Accounting Education 14(4): 477-492.

Fan, J. P. H. and T. J. Wong. 2002. Corporate ownership structure and the informativeness of accounting earnings in East Asia. Journal of Accounting and Economics (August): 401-425.

Fantl, I. L. 1971. The  case against international uniformity. Management Accounting (May): 13-16.

Farman, W. L. 1953. Social accounting in subsistence and family-production type economies. The Accounting Review (July):  392-400. (JSTOR link).

Farman, W. L. and Chi-Ming Hou. 1963. The balance of payments: An accounting analysis. The Accounting Review (January): 133-141. (JSTOR link).

Felton, S., T. Dimnik and M. Northey. 1995. A theory of reasoned action model of the Chartered Accountant career choice. Journal of Accounting Education 13(1): 1-19. 

Ferris, K. R., J. F. Dillard and L. Nethercott. 1980. A comparison of V-I-E model predictions: A cross-national study in professional accounting firms. Accounting, Organizations and Society 5(4): 361-368.

Feskoe, G. 1980. Reducing currency risks in a volatile foreign exchange market. Management Accounting (September): 19-24.

Fingleton, E. 1995. Surviving as the fittest: Reports of Japan's demise have been greatly exaggerated. Worldbusiness (January): 20. 

Firth, M. 1996. The diffusion of managerial accounting procedures in the People's Republic of China and the influence of foreign partnered joint ventures. Accounting, Organizations and Society (21): 629-654.

Firth, M. 1996. The transmission of corporate financial information across national borders and equity market linkages. Review of Accounting Studies 1(4): 309-337.

Firth, M. A. 1973. An empirical examination of the applicability of adopting the AICPA and NYSE regulations on free share distributions in the U.K.. Journal of Accounting Research (Spring): 16-24. (JSTOR link).

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).

Fletcher, L. B., L. S. Hamilton and L. T. Denton. 1999. Exporting the right way. Strategic Finance (July): 26-30.

Foster, P. B. 1965. Management perspective: Predicting academic performance of foreign and non-foreign students in a graduate business school. The Academy of Management Journal 8(4): 319-323. (JSTOR link).

Foutz, P. B. 1975. The teaching of international accounting. Management Accounting (June): 31-33.

Fredrikson, E. B. 1968. On the measurement of foreign income. Journal of Accounting Research (Autumn): 208-221. (JSTOR link).

Frances. J., and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society (21): 591-610.

Francis, J., D. Nanda and X. Wang. 2006. Re-examining the effects of regulation fair disclosure using foreign listed firms to control for concurrent shocks. Journal of Accounting and Economics (September): 271-292.

Francis, J. R. and D. J. Stokes. 1986. Audit prices, product differentiation, and scale economies: Further evidence from the Australian market. Journal of Accounting Research (Autumn): 383-393. (JSTOR link).

Francis, M. C., T. C. Mulder and J. S. Stark. 1995. Intentional Learning: A Process for Learning to Learn in the Accounting Curriculum. Accounting Education Series (12). American Accounting Association.

Frank, W. G. 1979. An empirical analysis of international accounting principles. Journal of Accounting Research (Autumn): 593-605. (JSTOR link).

Frazer, G. E. 1929. Accounting in Italy. The Accounting Review (March): 33-37. (JSTOR link).

Frey, K. M. 1977. Management of foreign exchange risk with forward contracts. Management Accounting (March): 45-48.

Friedman, T. L. 2000. The Lexus and the Olive Tree: Understanding Globalization. Anchor Books.

Friedman, T. L. 2006. The World Is Flat [Updated and Expanded]: A Brief History of the Twenty-first Century. Farrar, Straus and Giroux. (Note).

Frost, C. A. 1994. Discussion of the effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 169-175. (JSTOR link).

Frost, C. A. and G. Pownall. 1994. Accounting disclosure practices in the United States and the United Kingdom. Journal of Accounting Research (Spring): 75-102. (JSTOR link).

Frost, C. A. and G. Pownall. 1996. Interdependencies in the global markets for capital and information: The case of SmithKline Beecham plc. Accounting Horizons (March): 38-57. 

Frost, C. A. and M. H. Long. 1996. Foreign companies and U.S. securities markets: Financial reporting policy issues and suggestions for research. Accounting Horizons (March): 95-109.

Frost, C. A. and W. R. Kinney, Jr. 1996. Disclosure choices of foreign registrants in the United States. Journal of Accounting Research (Spring): 67-84. (JSTOR link).

Frucot, V. and W. T. Shearon. 1991. Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review (January): 80-99. (JSTOR link).

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).

Fuerst, E. 1954. Share capital in foreign exchange accounting. The Accounting Review (April): 281-285. (JSTOR link).

Furlong, W. L. 1966. Minimizing foreign exchange losses. The Accounting Review (April): 244-252. (JSTOR link).

Furlong, W. L. 1968. How to eliminate the "plugging" of net worth for translated foreign currency financial statements. Management Accounting (April): 39-45.

Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).

Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).

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.

Garelli, S. 2001. The World Competitiveness Yearbook 2001. International Institute for Management Development. (Summary of competitiveness reports).

Garner, P. 1958. Some impressions from the Seventh International Congress of Accountants Amsterdam, Holland. The Accounting Review (April): 228-229. (JSTOR link).

Gaumnitz, C. B. 1997. Instructional case: Foreign Subsidiary: Conversion to U.S. GAAP, translation to U.S. dollars and consolidation. Issues In Accounting Education (Spring): 141-160.

Geary, K. M. and D. L. Street. 2007. Besser Pharma: International accounting for pensions. Issues In Accounting Education (November): 563-578.

Gerber, Q. N. 1962. Accounting education below C.P.A. standards - An international approach. The Accounting Review (April): 346-349. (JSTOR link).

Gernon, H. 1993. Discussion of an investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research (Studies on International Accounting): 104-110. (JSTOR link).

Gernon, H. 1996. Accounting Horizons: An international perspective. Accounting Horizons (March): 124.

Ghemawat, P. 2007. Managing differences: The central challenge of global strategy. Harvard Business Review (March): 58-68.

Gibson, R. W. 1965. Comparative professional accountancy - Australia. The Accounting Review (January): 196-203. (JSTOR link).

Gietzmann, M. B. and R. Quick. 1998. Capping auditor liability: The German experience. Accounting, Organizations and Society 23(1): 81-103.

Giltinan, J. W. 1973. Customs drawback. Management Accounting (April): 23-27. (Relates to a refund of 99% of the customs duty paid on original imported materials when manufactured and then exported).

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Golbert, A. S. 1973. Pitfalls of DISC. Management Accounting (July): 52-55. (Domestic international sales corporations).

Goldberg, S. R., C. A. Tritshler and J. H. Godwin. 1995. Financial reporting for foreign exchange derivatives. Accounting Horizons (June): 1-16.

Gonzalo, J. A. 1997. The role, the position and the liability of the statutory auditor within the European Union. Accounting Horizons (March): 164-168.

Gooderham, P. N. and O. Nordhaug. 2003. International Management: Cross-Boundary Challenges (Management, Organizations, and Business Series). Blackwell Publishing.

Gordon, M. J. 1970. A method of pricing for a socialist economy. The Accounting Review (July): 427-443. (JSTOR link).

Gordon, M. J. 1971. A method of pricing for a socialist economy, A reply. The Accounting Review (October): 788-790. (JSTOR link).

Gramlich, J. D. and J. E. Wheeler. 2003. How Chevron, Texaco, and the Indonesian government structured transactions to avoid billions in U.S. income taxes. Accounting Horizons (June): 107-122. (Use of transfer pricing, special dividends, and Western Hemisphere Allowance (WHA) transactions to avoid taxes).

Granlund, M. and K. Lukka. 1998. It's a small world of management accounting practices. Journal of Management Accounting Research (10): 153-179. (Summary).

Gray, D. 1984. Corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Autumn): 760-764. (JSTOR link).

Gray, S. J. 1978. Segment reporting and the EEC multinationals. Journal of Accounting Research (Autumn): 242-253. (JSTOR link).

Gray, S. J. 1980. The impact of international accounting differences from a security-analysis perspective: Some European evidence. Journal of Accounting Research (Spring): 64-76. (JSTOR link).

Gray, S. J. and C. B. Roberts. 1991. East-west accounting issues: A new agenda. Accounting Horizons (March): 42-50.

Gray, S. J. and L. H. Radebaugh. 1984. International segment disclosures by U.S. and U.K. multinational enterprises: A descriptive study. Journal of Accounting Research (Spring): 351-360. (JSTOR link).

Gray, S. J., S. b. Salter and L. H. Radebaugh. 2001. Global Accounting and Control: A Managerial Emphasis. John Wiley & Sons.

Green, R. 1998. The software side of EMU. Management Accounting (August): 42-45. (The European monetary union and the euro).

Griffin, P. A. and S. J. R. Wallach. 1991. Latin American lending by major U. S. banks: The effects of disclosures about nonaccrual loans and loan loss provisions. The Accounting Review (October): 830-846. (JSTOR link).

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Groff, J. E., J. R. Wingender and C. L. Fulkerson. 1994. Help wanted: Management accountants to work in Eastern Europe. Management Accounting (May): 21-23.

Grojer, J. and A. Stark. 1977. Social accounting: A Swedish attempt. Accounting, Organizations and Society 2(4): 349-385.

Groot, A. M. and A. M. Groot Jr. 1964. Economic order quantity - European practice. N.A.A. Bulletin (May): 27-32.

Groot, T. L. C. M. 1999. Activity-based costing in U.S. and Dutch food companies. Advances in Management Accounting (7): 47-63.

Groot, T. L. C. M. and K. A. Merchant. 2000. Control of international joint ventures. Accounting, Organizations and Society 25(6): 579-607.

Grosse, R. 2004. The Future of Global Financial Services (Blackwell Global Dimensions of Business Series). Blackwell Publishers. 

Grunewald, A. E. 1961. Document. The international exchange of business research. The Journal of the Academy of Management 4(2): 150-152. (JSTOR link).

Guenther, D. A. 2002. Empirical evidence on the evolution of international earnings: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 135-138. (JSTOR link). 

Guenther, D. A. and D. Young. 2000. The association between financial accounting measures and real economic activity: A multinational study. Journal of Accounting and Economics (February): 53-72. 

Gujarathi, M. R. 2007. GlaxoSmithKline Plc.: International transfer pricing and taxation. Issues In Accounting Education (November): 749-759.

Gujarathi, M. R. 2008. Sachiko Corporation: A case in international financial statement analysis. Issues In Accounting Education (February): 77-101.

Gujarathi, M. R. and V. Govindarajan. 2007. Falcon, Inc.: Performance evaluation of foreign subsidiaries. Issues In Accounting Education (May): 233-245.

Gul, F A. 1984. An empirical study of the usefulness of human resources turnover costs in Australian accounting firms. Accounting, Organizations and Society 9(3-4): 233-239.

Gul, F. A. 1986. Adaption-innovation as a factor in Australian accounting undergraduates' subject interests and career preferences. Journal of Accounting Education 4(1): 203-209.

Gupta, P., C. Linthicum and T. G. Noland. 2007. The road to IFRS. Strategic Finance (September): 29-33. (Will U.S. companies be able to report under international financial reporting standards).

Hagen, E. 1949. National accounting systems and the European recovery program. The Accounting Review (July):  248-254. (JSTOR link).

Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.

Hail, L. 2007. Discussion of investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 421-441.

Hall, S. P. 1945. Accounting goes overseas. N.A.C.A. Bulletin (April 15): 771-778.

Halliday, T. C. and B. G. Carruthers. 1996. The moral regulation of markets: Professions, privatization and the English insolvency act 1986. Accounting, Organizations and Society 21(4): 371-413.

Halper, S. and J. Clarke. 2005. America Alone: The Neo-Conservatives and the Global Order. Cambridge University Press.

Hampton, R. III. 1980. A world of differences in accounting and reporting. Management Accounting (September): 14-18.

Hanks, G. F. and L. Van Alst. 1999. Foreign trade zones. Management Accounting (January): 20-23.

Harbison, F. H., E. Kochling, F. H. Cassell and H. C. Ruebmann. 1955. Steel management on two continents. Management Science (October): 31-39. (JSTOR link).

Harris, D. G. 1993. The impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions. Journal of Accounting Research (Studies on International Accounting): 111-140. (JSTOR link).

Harris, M. S. and K. A. Muller III. 1999. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics (January): 285-312. 

Harris, T. S., M. Lang and H. P. Moller. 1994. The value relevance of German accounting measures: An empirical analysis. Journal of Accounting Research (Autumn): 187-209. (JSTOR link).

Harrison, D. S. and P. G. Lewellyn. 2004. Russian management training programs: Do corporate responsibility topics have a place?  Management Accounting Quarterly (Summer): 25-36.

Harrison, G. L. 1993. reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.

Harrison, P. D., C. W. Chow, A. Wu and A. M. Harrell. 1999. A cross-cultural investigation of managers' project evaluation. Behavioral Research In Accounting (11): 143-160.

Hartley, J. N. 1966. Problems of consistency in foreign accounting. Management Accounting (November): 55-59.

Hatfield, H. R. 1966. Some variations in accounting practice in England, France, Germany and the United States. Journal of Accounting Research (Autumn): 169-182. (JSTOR link).

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues In Accounting Education (November): 685-708.

Hay, D. and H. Maltby. 1997. A new approach to accounting examinations: The final qualifying examination in New Zealand. Journal of Accounting Education 15(2): 169-179.

Hayes, R. H. and J. A. Limprecht. 1982. Germany's world class manufacturers. Harvard Business Review (November-December): 137-145. 

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 the their 1980 article above with a retrospect by Hayes on page 141).

Hazelton, W. A. 1987. The ins and outs of foreign trade. Management Accounting (December): 53-58.

Hegarty, J. 1997. Accounting for the global economy: Is national regulation doomed to disappear? Accounting Horizons (December): 75-90.

Hein, L. W. 1963. New British accounting recommendations. The Accounting Review (April): 252-261. (JSTOR link).

Hein, L W. 1963. The auditor and the British Companies Acts. The Accounting Review (July): 508-520. (JSTOR link).

Henry, E., S. W. Lin and Y. Yang. 2007. Weak signal: Evidence of IFRS and U.S. GAAP convergence from Nokia's 20-F reconciliations. Issues In Accounting Education (November): 709-720.

Hertz, D. B. 1958. The international conference on operations research: A report. Management Science (April): 344-347. (JSTOR link).

Hickman-Riggs, L. and W. A. Riggs, Jr. 2001. Accounting for the Euro. Management Accounting Quarterly (Spring): 35-40.

Hillhouse, A. M. and K. B. Lang. 1952. The German Federal Audit Court. The Accounting Review (October):  530-543. (JSTOR link).

Hilton, J. L. 1962. Standard costing in Great Britain. N.A.A. Bulletin (December): 21-28.

Ho, S. M. and L. Yang. 2001. Risk perception and handling in capital investment: An empirical study of senior executives in Hong Kong. Advances in Management Accounting (10): 251-271.

Hoffjan, A. 2004. The image of the accountant in a German context. Accounting and the Public Interest (4): 62-89.

Hofstede, G. 1980. Cultures Consequences: International Differences in Work-Related Values. Newbury Park, CA: Sage.

Hofstede, G. 1980. Motivation, leadership, and organizations: Do American theories apply abroad? Organizational Dynamics (Summer): 42-63.

Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association,  edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).

Hofstede, G. and H. Schreuder. 1987. A joint reply to Montagna. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association,  edited by B. E. Cushing. American Accounting Association: 29-30. (Summary).

Hofstede, G. and M. H. Bond. 1988. The Confucius connection: From cultural roots to economic growth. Organizational Dynamics (Spring): 5-21.

Hole, R. C. and M. A. Alkier. 1974. German financial statements. Management Accounting (July): 28-34.

Holgate, H. C. F. 1941. Auditing the contingent liabilities of British banks. The Accounting Review (June): 207-209. (JSTOR link).

Hollis, A. and P. Olsson. 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and U.S. GAAP earnings and book values. The Accounting Review (January): 107-126. (JSTOR link).

Holthausen, R. W. 2003. Testing the relative power of accounting standards versus incentives and other institutional features to influence the outcome of financial reporting in an international setting. Journal of Accounting and Economics (December): 271-283.

Holzer, H. P. 1959. Corporate financial reporting in West-Germany. The Accounting Review (July): 399-402. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The French approach to the post-war price level problem. The Accounting Review (April): 382-388. (JSTOR link).

Holzer, H. P. and H. Schonfeld. 1963. The German solution of the post-war price level problem. The Accounting Review (April): 377-381. (JSTOR link).

Horne, G. R. 1956. Professional training for accountancy in Canada. The Accounting Review (January): 43-49. (JSTOR link).

Horwitz, B. 1963. Depreciation and cost stability in Soviet accounting. The Accounting Review (October): 819-826. (JSTOR link).

Horwitz, B. 1967. Accounting and the new Soviet reforms. Management Accounting (July): 43-44.

Horwitz, B. 1970. Accounting Controls and the Soviet Economic Reforms of 1966. Studies in Accounting Research (4). American Accounting Association.

Houghton, J. W. Jr. 1974. Foreign long-term debt translation. Management Accounting (September): 17-18.

Houston, C. O. and G. G. Mueller. 1988. Foreign exchange rate hedging and SFAS No. 52 - Relatives or strangers? Accounting Horizons (December): 50-57.

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. 1934. The private business corporation under modern French law. The Accounting Review (June): 105-113. (JSTOR link).

Howell, H. E. 1948. Pricing of exports under the foreign assistance act of 1948. The Accounting Review (July):  235-243. (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, S. B. 2007. Using Form 20-F reconciliations to internationalize an accounting course. Journal of Accounting Education 25(3): 137-151.

Huizing, A. and H. C. Dekker. 1992. The environmental issue on the Dutch political market. Accounting, Organizations and Society 17(5): 427-448.

Huizing, A. and H. C. Dekker. 1992. Helping to pull our planet out of the red: An environmental report of BSO/Origin. Accounting, Organizations and Society 17(5): 449-458.

Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.

Hung, M. 2000. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics (December): 401-420.

Hung, M. and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12(4): 623-657.

Hunter, R. L., G. M. Cunningham and T. G. Evans. 1979. Are multinational liquidity models worth the cost? Management Accounting (December): 51-56.

Hyman, M. E. 2004. The Power of Global Capital: New International Rules-New Global Risks. South-Western Educational Publishing.

Institute of Management Accountants. 1992. XIV World Congress of Accountants: What is the accountant's role in a global economy? Management Accounting (February): 20-21.

International Accounting Section of AAA. 1979. Notable Contributions to the Periodical International Accounting Literature - 1975-78. American Accounting Association.

Ishikawa, A. and T. Nejo. 2004. Top Global Companies In Japan. World Scientific Publishing Co. Inc.

Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Includes results for firms in the U.S., Canada, Germany, and Japan). (Note).

Ivancevich, J. M. and J. C. Baker. 1970. A comparative study of the satisfaction of domestic United States managers and overseas United States managers. The Academy of Management Journal 13(1): 69-77. (JSTOR link).

Jacobs, F. A. and E. R. Larkins. 1992. Management control of a foreign sales corporation: Some special considerations. Journal of Management Accounting Research (4): 99-115.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Jacobson, R. and D. Aaker. 1993. Myopic management behavior with efficient, but imperfect, financial markets: A comparison of information asymmetries in the U.S. and Japan. Journal of Accounting and Economics (October): 383-405.

Jermakowicz, E. K. and S. Gornik-Tomaszewski. 2006. IFRS and you. Strategic Finance (March): 42-48. (Converging international financial reporting standards with GAAP).

Johnson, R. E. 1960. Alternatives in converting the statements of foreign subsidiaries. N.A.A. Bulletin (February): 83-91.

Jolivet, V. 1964. The current French approach to inventory price level problems. The Accounting Review (July): 689-692. (JSTOR link).

Jones, T. C., W. L. Currie and D. Dugdale. 1993. Accounting and technology in Britain and Japan: Learning from field research. Management Accounting Research (June): 109-137.

Joos, P. and M. Lang. 1994. The effects of accounting diversity: Evidence from the European Union. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 141-168. (JSTOR link).

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400. (JSTOR link).

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kasanen, E., J. Kinnunen and J. Niskanen. 1996. Dividend-based earnings management: Empirical evidence from Finland. Journal of Accounting and Economics (August-December): 283-312.

Kashmeri, S. A. 2001. EURO conversion: Chaos for North American companies? Strategic Finance (September): 38-42.

Kast, F. E. 1965. Management education in Europe. The Academy of Management Journal 8(2): 75-89. (JSTOR link).

Kauder, W. F. Jr. 1994. Should your firm go to Mexico? Management Accounting (May): 34-37.

Keef, S. P. and M. L. Roush. 2002. The measurement of shareholder wealth creation: A transatlantic comparison. Management Accounting Quarterly (Winter): 1-5. All of the articles in this issue start on page 1. (According to Keef and Roush, abnormal return (AR) is superior to market value added (MVA) and total shareholder return (TSR) as a measure of shareholder wealth creation).

Keeling, D. 1997. The EMU time bomb. Management Accounting (September): 34-37. (Discussion of the European Union's Economic and Monetary Union and the euro).

Keesee, D. G. 1970. An alternative to hedging in foreign investments. Management Accounting (July): 74-76.

Keller, I. W. 1967. The accountant's role in the expanding international economy. Management Accounting (February): 3-7.

Kenny, W. J. 1991. Aiding international students and scholars to comply with U.S. taxation: A training program for accounting students. Journal of Accounting Education 9(1): 105-121.

Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).

Kilger, W., J. Pampel and K. Vikas. 2004. 0 Introduction: Marginal costing as a management accounting tool. Management Accounting Quarterly (Winter): 7-28. (Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung).

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

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, S. H. 1977. An integer programming model for direct foreign investment projects. Management Accounting (April): 47-50.

Kim, S. H., S. H. Kim and K. A. Kim. 2001. Global Corporate Finance: Text and Cases. Blackwell Publishing. 

King, A. M. 1966. Accounting problems raised by a foreign subsidy. Management Accounting (July): 23-29.

King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.

Klaassen, J. 1980. An accounting court: The impact of the enterprise chamber on financial reporting in the Netherlands. The Accounting Review (April): 327-341. (JSTOR link).

Klassen, K., M. Lang and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 141-173. (JSTOR link).

Klein, R. B. 1972. Inter-country purchasing power index numbers. Management Accounting (August): 28-32.

Kohler, E. L. 1963. The Jenkins report. The Accounting Review (April): 266-269. (JSTOR link).

Kolde, E. J. and R. E. Hill. 1967. Conceptual and normative aspects of international management. The Academy of Management Journal 10(2): 119-128. (JSTOR link).

Kollaritsch, F. 1961. Austria's answer to inflationary profits and taxation. The Accounting Review (July): 439-445. (JSTOR link).

Kollaritsch, F. P. 1965. International accounting practices. The Accounting Review (April): 382-385. (JSTOR link).

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Kosiol, E. 1937. Bases of valuation in German corporate balance sheets. The Accounting Review (December): 355-360. (JSTOR link).

Kosiol, E. 1938. Annual financial statements of German corporations. The Accounting Review (June): 183-191. (JSTOR link).

Krumwiede, K. and A. Suessmair. 2007. Comparing U.S. and German cost accounting methods. Management Accounting Quarterly (Spring): 1-9 .

Krumwiede, K. R. 2005. Rewards and realities of German cost accounting. Strategic Finance (April): 26-34. (Survey).

Kunz, D. A. 1992. 3M revisited: Evolving for the 90's. Management Accounting (October): 37-40. (Survey on global issues related to controllers).

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

Lamond, A. W. H. 1954. A British study in profit graphs. N.A.C.A. Bulletin (April): 947-962.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Land, J. and M. H. Lang. 2002. Empirical evidence on the evolution of international earnings. The Accounting Review (Supplement: Quality of Earnings Conference): 115-133. (JSTOR link).

Lane, H. W., J. J. Distefano and M. L. Maznevski. 2000. International Management Behavior: Text, Readings, and Cases. Blackwell Publishing. 

Lane, H. W., M. L. Maznevski, M. Mendenhall and J. Mcnett. Editors. 2003. The Blackwell Handbook of Global Management: A Guide to Managing Complexity (Blackwell Handbooks in Management). Blackwell Publishers. 

Langenderfer, H. Q. 1965. Management accounting in the United Arab Republic (Egypt). Management Accounting (November): 47-50.

Larson, L. L., R. K. Larson and J. Greenlee. 2003. Privacy protection on the internet. Strategic Finance (June): 48-53. (Problems for companies related to the European Union's privacy directive).

Larsson, B. 2005. Auditor regulation and economic crime policy in Sweden, 1965–2000. Accounting, Organizations, and Society 30(2): 127-144.

Laswad, F. and Y. T. Mak. 1997. Interpretations of probability expressions by New Zealand standard setters. Accounting Horizons (December): 16-23.

Lauter, G. P. 1969. Sociological-cultural and legal factors impeding decentralization of authority in developing countries. The Academy of Management Journal 12(3): 367-378. (JSTOR link).

Lawrence, C. 1959. Manufacturing enterprise in Sao Paulo. N.A.A. Bulletin (April): 69.

Lawrence, C. 1962. Brazil - Education and accountants. The Accounting Review (July): 510-514. (JSTOR link).

Lawrence, C. and B. F. E. Bedwell. 1961. Professional practice in England and America. The Accounting Review (April): 269-273. (JSTOR link).

Lawson, R., W. Stratton and T. Hatch. 2006. Scorecarding goes global. Strategic Finance (March): 35-41. (Survey).

Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136 .

Leary, N. 1984. Minimizing export cash flow delays. Management Accounting (April): 33-35, 38-39.

Lebas, M. 1994. Managerial accounting in France: Overview of past tradition and current practice. European Accounting Review 3(3): 471-487.

Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.

Lee, P. and P. Tan. 1999. Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting standard? Issues In Accounting Education (May): 211-231.

Lee, S. S. O. 1965. Korean accounting revaluation laws. The Accounting Review (July): 622-625. (JSTOR link).

Lemke, K. W. and M. J. Page. 1992. Economic determinants of accounting policy choice: The case of current cost accounting in the U.K. Journal of Accounting and Economics (March): 87-114.

Lennox, C. 2000. Do companies successfully engage in opinion-shopping? Evidence from the UK. Journal of Accounting and Economics (June): 321-337.

Lessem, R. 1977. Corporate social reporting in action: An evaluation of British, European and American practice. Accounting, Organizations and Society 2(4): 279-294.

Lewis, W. W. 2004. The Power of Productivity: Wealth, Poverty, and the Threat to Global Stability. University of Chicago Press.

Lightner, S. and C. O. Houston. 2001. Offering a globally-linked international accounting course in real time: A sharing of experiences and lessons learned. Journal of Accounting Education 19(4): 247-263.

Lin, T. W. 2006. Lessons from China. Strategic Finance (October): 48-55.

Lin, Z. J., X. Xiong and M. Liu. 2005. Knowledge base and skill development in accounting education: Evidence from China. Journal of Accounting Education 23(3): 149-169.

Lindahl, F. W. and R. Fanelli. 2002. Applying continuous improvement to teaching in another culture. Journal of Accounting Education 20(4): 285-295.

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (September): 262-263. (JSTOR link).

Littleton, A. C. 1930. Foreign accounting terms. The Accounting Review (December): 320-322. (JSTOR link).

Littleton, A. C. 1930. The International Congress on Accounting: Education for the profession. The Accounting Revie