Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Controversial Issues in Accounting Main Page
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Brummet, R. L. 1957. Try this on your class, professor - A rejoinder. The Accounting Review (July): 480-484. (The all fixed cost company).
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Carlson, E. T., H. M. Lively, Jr. and N. J. Mastracchio. 2011. Should a master's degree be required for CPA licensure? An analysis of the ramifications. The CPA Journal (November): 9-11.
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Chambers, R. J. 1967. Prospective adventures in accounting ideas. The Accounting Review (April): 241-253.
Chambers, R. J. 1980. The myths and the science of accounting. Accounting, Organizations and Society 5(1): 167-180.
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Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (Interesting controversy: Positive theory vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be.)
Chua, W. F. 1986. Radical developments in accounting thought. The Accounting Review (October): 601-632.
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Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).
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Corr, P. J. and D. D. Bourque. 1988. Managing in a reorganization. Management Accounting (January): 33-37.
Coughlan, J. 1959. Industrial accounting. The Accounting Review (July): 415-428. (Interesting discussion and example of mercantile accounting vs. industrial accounting, i.e., calendar periods vs. project periods and sales vs. time).
Coulthurst, N. and J. Piper. 1986. State of cost and management accounting. Management Accounting UK (April): 38-40.
Cullather, J. L. 1959. Accounting: Kin to the humanities? The Accounting Review (October): 525-527. ("Is accounting kin to the humanities? One almost answers that it's too close a relative to bring about a marriage." p. 527).
Daines, H. C. 1929. The changing objectives of accounting. The Accounting Review (June): 94-110.
Dawson, C. O., A. Metzger and J. E. Hammond. 1936. Depreciation should be charged on a straight-line bases and should not vary with the volume of production - A debate. N.A.C.A. Bulletin (July 1): 1253-1266.
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DeRieux, J. S. 1972. The controversy over wage-price policies. Management Accounting (February): 17-22.
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.
Donaldson, L. 2005. For positive management theories while retaining science: Reply to Ghoshal. Academy of Management Learning & Education (March): 109-113. (Related to Ghoshal's criticism of management theory).
Donaldson, T., P. H. Werhane and M. Cording. 2001. Ethical Issues in Business: A Philosophical Approach (7th Edition). Prentice Hall.
Dorata, N. T. and V. J. Shea. 2021. Evaluating the CPA evolution initiative. The CPA Journal (September/October): 32-41. (Discusson of the initiative to rebuild the declining pipeline of CPA candidates).
Dresnack, W. H. 2022. Building a stronger pipeline: Stacking pre-CPA accounting licenses on the way to CPA. The CPA Journal (September/October): 56-63.
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Dutton, J. E. and J. Webster. 1988. Patterns of interest around issues: The role of uncertainty and feasibility. The Academy of Management Journal 31(3): 663-675.
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Eaton, T. V. and H. P. Roth. 1998. Disclosing managerial information: The Jenkins Committee recommendations. Journal of Cost Management (January/February): 37-42.
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Edwards, J. B. 1985. At the crossroads. Management Accounting (September): 44-51.
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Flamholtz, E. G., O. Baiserkeyev, D. Brezezinski, A. Dimitrova, D. Feng, I. Iliev, F. Milman and P. Rudnik. 2016. Overcoming management accounting myopia: Broadening the strategic focus. Advances in Management Accounting (27): 73-121.
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.
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Foster, B. P. and T. J. Ward. 1998. Improving the odds of successfully adopting accounting innovations. Journal of Cost Management (May/June): 27-31.
Fox, R. E. 1984. Cost accounting measures of productivity - Main bottleneck on the factory floor? Management Review (November): 55-61.
Fox, R. E. 1986. Cost accounting: Asset or liability? Journal of Accounting and EDP (Winter): 31-37.
Franklin, W. H. 1944. "Men were deceivers ever". N.A.C.A. Bulletin (September 15): 54-60. (According to Franklin, accounting terminology confuses and misleads the public. For example, fixed asset and inventory valuations on the balanced sheet are not valuations and should be labeled as "costs deferred to future operations". Note the confusion is related to the fact that the balance sheet is based on the accountant's concept of book value, while many who view accounting statements may believe that asset valuation is related to market value).
Gaa, C. J. 1961. Uniformity in accounting 'principles'. Journal of Accountancy (April): 47-51. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Gambling, T. 1987. Accounting for rituals. Accounting, Organizations and Society 12(4): 319-329.
Gannon, J. J. and D. Parkinson. 1983. Software development costs should be expensed. Management Accounting (November): 37-39. (See Paulsen below for another view).
Gapper, J. 2005. Comment on Sumatra Ghoshal's article. Academy of Management Learning & Education (March): 101-103. (Related to Ghoshal's criticism of management theory).
Gartenberg, M. 1983. Current views on accounting issues. Management Accounting (February): 64 and 66.
Ghoshal, S. 2005. Bad management theories are destroying good management practices. Academy of Management Learning & Education (March): 75-91.
Gladwell, M. 2002. The Tipping Point: How Little Things Can Make a Big Difference. Back Bay Books. (Summary).
Goldman, M., J. W. Stockbauer and T. G. McAuliffe. 1977. Intergroup and intragroup competition and cooperation. Journal of Experimental Social Psychology (13): 81-88.
Graber, P. J. 1950. A plea to authors. The Accounting Review (July): 321-322.
Grant, C. T. and G. H. Grant. 2008. Can regulations curb excessive executive pay? Strategic Finance (September): 31-39.
Grasso, L. 2008. The accounting Ph.D. shortage: Crisis or opportunity? Cost Management (March/April): 15-25. (Note).
Greer, H. C. 1938. To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): 213-223. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Greer, H. C. 1956. Benchmarks and beacons. The Accounting Review (January): 3-14.
Greer, H. C. 1964. The corporation stockholder - Accounting's forgotten man. The Accounting Review (January): 22-31.
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Grojer, J. 2001. Intangibles and accounting classifications: In search of a classification strategy. Accounting, Organizations and Society 26(7-8): 695-713.
Hambrick, D. C. 2005. Just how bad are our theories? Academy of Management Learning & Education (March): 104-107. (Related to Ghoshal's criticism of management theory).
Handy, C. 2002. What's a business for? Harvard Business Review (December): 49-55. (Summary).
Harrison, G. C. 1921. What is wrong with cost accounting? National Association of Cost Accountants Official Publications (June): 3-10.
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Higgins, T. G. 1964. The need to narrow areas of inconsistency. New York Certified Public Accountant (February): 94-98. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.
Hightower, J. 2003. Thieves in High Places: They've Stolen Our Country--And Its Time to Take It Back. Viking Press.
Holley, C. L., E. C. Spede and M. C. Chester, Jr. 1987. The push-down accounting controversy. Management Accounting (January): 39-42.
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Hopwood, A. G. 2002. If only there were simple solutions, but there aren't: Some reflections on Zimmerman's critique of empirical management accounting research. The European Accounting Review 11(4): 777-785. (Summary).
Hopwood, A. G. 2008. Management accounting research in a changing world. Journal of Management Accounting Research (20): 3-13. (Summary).
Horngren, C. T. 2004. Management accounting: Some comments. Journal of Management Accounting Research (16): 207-211.
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Jennings, L. P. 1951. "Thirty days hath September". N.A.C.A. Bulletin (March): 802-807.
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Jensen, R. E. 2014. A scrapbook on what's wrong with past, present and future of accountics science. (SSRN Link).
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Johnson, H. T. 1992. It's time to stop overselling activity-based concepts. Management Accounting (September): 26-35. (Summary).
Johnson, H. T. 2004. Confronting the tyranny of management by numbers: How business can deliver the results we care about most. Reflections: The Sol Journal of Knowledge, Learning, and Change 5(4): 51-61.
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Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).
Johnson, H. T. 2012. A global system growing itself to death - and what we can do about it. The Systems Thinker (May): 2-6. (Summary).
Johnson, H. T. 2014. Accounting, accountability, and misplaced concreteness. Process Studies. (Fall/Winter): 47-60.
Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).
Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).
Joyner, C. C. 1986. Legal implications of the concept of the common heritage of mankind. International and Comparative Law Quarterly (January): 190-199.
Kanter, R. M. 2005. What theories do audiences want? Exploring the demand side. Academy of Management Learning & Education (March): 93-95. (Related to Ghoshal's criticism of management theory).
Kaplan, R. S. 1980. A dimension of the myths and science of accounting. Accounting, Organizations and Society 5(1): 181-183.
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).
Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).
Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).
Keegan, D. P. and S. W. Portik. 1995. Accounting will survive the coming century, won't it? Management Accounting (December): 24-29.
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Lee, R. T. Sr. 2016. Lies, Damn Lies and Cost Accounting: How Understanding Capacity Management Leads to Sounder Cost Information. Business Expert Press.
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Leventhal, G. S. 1976. The distribution of rewards and resources in groups and organizations. In Walster, E. and I. Berkowitz. Editors. Advances in Experimental Social Psychology. 211-239. General Learning Press.
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