Management And Accounting Web

Controversial Issues in Accounting Bibliography

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

Controversial Issues in Accounting Main Page

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): B147-B156. (JSTOR link).

Ackoff, R. L. 1993. From mechnanistic to social systemic thinking. Systems Thinking in Action Conference. (Link to pdf transcript).

Ackoff, R. L., H. J. Addison and J. Gharajedaghi. 2010. Systems Thinking for Curious Managers: With 40 New Management f-Laws. Triarchy Press Ltd.

Adamson, I. L. and D. M. Dilts. 1999. No accounting for complexity. Journal of Cost Management (May/June): 31-36.

Alexander, S. S. 1973. Income measurement in a dynamic economy. Monograph no 1. In Five Monographs on Business Income. AICPA. Reprint of the 1950 original. Scholars Book Co: 1-95.

Annisett, M. 2003. The colour of accountancy: Examining the salience of race in a professionalisation. Accounting, Organizations and Society 28(7-8): 639-674.

Ansari, S. and K. J. Euske. 1987. Rational, rationalizing, and reifying uses of accounting data in organizations. Accounting, Organizations and Society 12(6): 549-570.

Anton, H. and P. Firmin. (eds.) 1966. Contemporary Issues in Cost Accounting: A Discipline in Transition. Houghton Mifflin. Review by G. Jones. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297.

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).

Ashton, D. 1995. Issues in Management Accounting (2nd Edition). Prentice-Hall.

Ashton, D., R. Scapens and T. Hopper. 1995. Issues in Management Accounting. Prentice Hall.

Ashton, R. H. 1976. Deviation-amplifying feedback and unintended consequences of management accounting systems. Accounting, Organizations and Society 1(4): 289-300.

Atkinson, A. A. 1987. Choosing a future role for management accounting. CMA - The Accounting Magazine (July-August): 29.

Atrill, P. and L. Lindley, editors. 1997. Issues in Accounting and Finance. Ashgate Publishing Company.

Banyard, C. 1985. Management accounting in business developments over the next decade. Management Accounting UK. (April): 48-50.

Basu, S. 2008. Panel on big unanswered questions in accounting-genesis. Accounting Horizons (December): 425-426.

Basu, S. 2008. Panel on big unanswered questions in accounting-synopsis. Accounting Horizons (December): 449-451.

Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32. (The balance sheet is a compilation of sundry residues and not a serviceable financial statement. For a rebuttal see Zeff, S. A. 1964. The balance sheet and income statement - Analytically coordinated. N.A.A. Bulletin (February): 27-31).

Bayou, M. E. and A. Reinstein. 1999. Integration of applied thinking to guide management accounting perspective. Advances in Management Accounting (8).

Bennis, W. G. and J. O'Toole. 2005. How business schools lost their way: Too focused on "scientific" research, business schools are hiring professors with limited real-world experience and graduating students who are ill equipped to wrangle with complex, unquantifiable issues - in other words, the stuff of management. Harvard Business Review (May): 96-104. (Summary).

Bhattacharya, K. 1984. Are we providing the right information? Management Accounting UK (December): 30-31.

Bhimani, A. 2006. Contemporary Issues in Management Accounting. Oxford University Press.

Bloom, R. H. G. Heymann, J. Fuglister and M. Collins. 1994. The Schism in Accounting. Quorum Books.

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

Bonabeau, E. 2004. The perils of the imitation age. Harvard Business Review (June): 45-47,49-54. (Summary).

Borth, D. 1948. Whither accounting? N.A.C.A. Bulletin (May 15): 1115-1118.

Brown, V. H. 1987. The tension between management accounting and financial reporting. Management Accounting (May): 39-41.

Brownlee, E. R. II and S. D. Young. 1986. Financial disclosure regulation and its critics. Journal of Accounting Education 4(1): 113-126.

Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443. (JSTOR link).

Brummet, R. L. 1957. Try this on your class, professor - A rejoinder. The Accounting Review (July): 480-484. (JSTOR link). (The all fixed cost company).

Buckley, J. W. 1980. Policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 49-64.

Burchell, S., C. Clubb, A Hopwood, J. Hughes and J. Nahapiet. 1980. The roles of accounting in organizations and society. Accounting, Organizations and Society 5(1): 5-27.

Burrell, G. 1987. No accounting for sexuality. Accounting, Organizations and Society 12(1): 89-101.

Busco, C., P. Quattrone and A. Riccaboni. 2007. Management accounting: Issues in interpreting its nature and change. Management Accounting Research (June): 125-149.

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).

Cadenhead, G. M. 1970. 'Differences in circumstances': Fact or fantasy? Abacus 6(1): 71-80.

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.

Carmichael, D. R. and R. J. Swieringa. 1968. The compatibility of auditing independence and management services - An identification of issues. The Accounting Review (October): 697-705. (JSTOR link).

Carter, P. 1945. Some issues involved in "original cost". The Accounting Review (April): 222-230. (JSTOR link).

Castenholz, W. B. 1927. Bridging the gap. The Accounting Review (September): 237-245. (JSTOR link).

Castenholz, W. B. 1926. Defects of the monthly profit and loss statement. The Accounting Review (June): 12-19. (JSTOR link).

Cavenagh, T. D. 2000. Business Dispute Resolution: Best Practices in System Design and Case Management. South-Western Educational Publishing.

Chambers, R. J. 1967. Continuously contemporary accounting - Additivity and action. The Accounting Review (October): 751-757. (JSTOR link).

Chambers, R. J. 1967. Prospective adventures in accounting ideas. The Accounting Review (April): 241-253. (JSTOR link).

Chambers, R. J. 1980. The myths and the science of accounting. Accounting, Organizations and Society 5(1): 167-180.

Chandra, G. and J. B. Paperman. 1976. Direct costing vs. absorption costing: A historical review. The Accounting Historians Journal 3(1-4): 1-9. (JSTOR Link).

Charnes, A., C. Colantoni and W. W. Cooper. 1976. A futurological justification for historical cost and multi-dimensional accounting. Accounting, Organizations and Society 1(4): 315-337.

Chen, R. 1975. Social and financial stewardship. The Accounting Review (July): 533-543.

Cherns, A. B. 1978. Alienation and accountancy. Accounting, Organizations and Society 3(2): 105-114.

Cheatham, C. B. 1984. Relevant professional experience in managerial accounting. Woman CPA (April): 29-31.

Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31.

Chenhall, R. H. and D. Morris. 1986. Impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review (January): 16-35.

Choudhury, N. 1986. In search of relevance in management accounting research. Accounting and Business Research UK (Winter): 21-32.

Christenson, C. 1980. Discussion of intersubjectivity - the challenge and opportunity for accounting. Accounting, Organizations and Society 5(1): 143-146.

Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (JSTOR link). (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.

Clinton, B. D., L. J. Matuszewski and D. E. Tidrick. 2011. Escaping professional dominance? Cost Management (September/October): 43-47. (Discussion of how to change the financial accounting dominance over management accounting).

Coase, R. and N. Wang. 2012. Saving economics from the economists. Harvard Business Review (December): 36. (According to Ronald Coase, it is time to reengage the severely impoverished field of economics with the economy. He is is a 101 year old Nobel Laureate in economics and professor emeritus at the University of Chicago Law School. He and Ning Wang of Arizona State University are launching a new journal, Man and the Economy).

Colignon, R. and M. Covaleski. 1988. An examination of managerial accounting practices as a process of mutual adjustment. Accounting, Organizations and Society 13(6): 559-579.

Collingwood, H. 2001. The earnings game: Everyone plays, nobody wins. Harvard Business Review (June): 65-74. (Summary).

Cooper, D. 1980. Discussion of towards a political economy of accounting. Accounting, Organizations and Society 5(1): 161-166.

Cooper, W. W. and Y. Ijiri. 1979. Accounting and accountability relations. In Cooper, W. and Y. Ijiri. Editors. Eric Louis Kohler: Accounting's Man of Principles. Reston Publishing Company.

Corbett, T. 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology. Journal of Cost Management (January/February): 37-45. (Summary).

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. (JSTOR link). (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. (JSTOR link). ("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. (JSTOR link).

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.

Den Hertog, J. F. 1978. The role of information and control systems in the process of organizational renewal: Roadblock or road bridge? Accounting, Organizations and Society 3(1): 29-45.

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.

Drury, C. and M. Tayles. 1995. Issues arising from surveys of management accounting practice. Management Accounting Research (September): 267-280.

Drury, D. H. and C. S. McWatters. 1998. Management accounting paradigms in transition. Journal of Cost Management (May/June): 32-37.

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. (JSTOR link).

Earley, P. C. 1993. East meets west meets mideast: Further explorations of collectivistic and individualistic work groups. The Academy of Management Journal 36(2): 319-348. (JSTOR link).

Eastman, D. R. 2002. What higher education is for. St. Petersburg Times (September 14): 19A. (Note).

Eaton, T. V. and H. P. Roth. 1998. Disclosing managerial information: The Jenkins Committee recommendations. Journal of Cost Management (January/February): 37-42.

Edwards, J. B., and J. A. Heard. 1984. Is Cost accounting the no. 1 enemy of productivity? Management Accounting (June): 44-49.

Edwards, J. B. 1985. At the crossroads. Management Accounting (September): 44-51.

Fess, P. and W. Ferrara. 1961. The period concept for income measurement - Can it be defended. The Accounting Review 36(4): 598-602.

Flamholtz, E. G. 1980. The mission of the UCLA conference on the role of accounting in organizations and society. Accounting, Organizations and Society 5(1): 3.

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.

Forrester, D. A. R. 2000. Wilhelm Rieger and cash accounting: An essay in controversial ideas. Abacus 36(1): 108-121.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

Greer, H. C. 1956. Benchmarks and beacons. The Accounting Review (January): 3-14. (JSTOR link).

Greer, H. C. 1964. The corporation stockholder - Accounting's forgotten man. The Accounting Review (January): 22-31. (JSTOR link).

Griffin, P. A. 1980. Discussion of policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 65-69.

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.

Hatfield, H. R. 1940. Accounting trivia. The Accounting Review (September): 417-419. (JSTOR link).

Heck, J. and R. E. Jensen. 2007. An analysis of the evolution of research contributions by The Accounting Review: 1926-2005. Accounting Historians Journal (December): 109-142.

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. (JSTOR link).

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.

Hopper, T. M. 1980. Role conflicts of management accountants and their position with organizational structures. Accounting, Organizations and Society 5(4): 401-411.

Hopwood, A. 1984. Accounting and the pursuit of efficiency. In Hopwood, A. and C. Tomkins. Issues in Public Sector Accounting. Philip Allan Publishers.

Hopwood, A. G. 1991. Editorial comment on "accounting on trial: The critical legal studies movement and its lessons for radical accounting. Accounting, Organizations and Society 16(8): 793.

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.

Houghton, K. A. 1987. True and fair view: An empirical study of connotative meaning. Accounting, Organizations and Society 12(2): 143-152.

Ijiri, Y. 1983. On the accountability-based conceptual framework of accounting. Journal of Accounting and Public Policy (Summer): 75-81.

Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (32): 349-410. (Summary).

Ittner, C. D. and D. F. Larcker. 2002. Empirical managerial accounting research: Are we just describing management consulting practice? The European Accounting Review 11(4): 787-794. (Summary).

Jayson, S. and K. Williams. 1986. Women in management accounting: Moving up slowly. Management Accounting (June): 20-24.

Jennings, L. P. 1951. "Thirty days hath September". N.A.C.A. Bulletin (March): 802-807.

Jensen, R. E. 1976. Phantasmagoric Accounting: Research and Analysis of Economic, Social and Environmental Impact of Corporate Business. American Accounting Association.

Jensen, R. E. 2014. A scrapbook on what's wrong with past, present and future of accountics science. (SSRN Link).

Johanson, U., M. Martensson and M. Skoog. 2001. Mobilizing change through the management control of intangibles. Accounting, Organizations and Society 26(7-8): 715-733.

Johnson, D. W., G. Maruyama, R. Johnson, D. Nelson and L. Skon. 1981. Effects of cooperative, competitive, and individualistic goal structures on achievement: A meta-analysis. Psychological Bulletin (89): 47-62. (Summary).

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.

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

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. (Link).

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. (JSTOR link). (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.

Kell, W. G. 1953. Should the accounting entity be personified? The Accounting Review (January): 40-43. (JSTOR link).

Kelley, A. C. 1941. Is accountancy a science? The Accounting Review (September): 231-234. (JSTOR link).

Kemp, P. S. 1963. Controversies on the construction of financial statements. The Accounting Review (January): 126-132. (JSTOR link).

King, A. M. 1986. Cost accounting in the 1990's: Can production executives and financial executives learn to keep in touch? FE: The Magazine for Financial Executives (November): 24-28.

Kirk, D. J. 1985. Impact of management accounting on GAAP. Management Accounting (July): 26-30, 59.

Kiss, A. 1985. The common heritage of mankind: Utopia or reality? International Journal (Summer): 185-211.

Kohler, E. L. 1967. Fairness. The Journal of Accountancy (December): 58-60.

Kopta, W. A. 1954. Managerial utility of accounting in a period of adjustment. The Accounting Review (July): 369-372. (JSTOR link).

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Lavoie, D. 1987. The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business". Accounting, Organizations and Society 12(6): 579-604.

Lazenby, C. D. 1927. The economic accounting approach. The Accounting Review (December): 397-408. (JSTOR link).

Lee, R. T. Sr. 2016. Lies, Damn Lies and Cost Accounting: How Understanding Capacity Management Leads to Sounder Cost Information. Business Expert Press.

Lee, T. A. 1983. The early debate on financial and physical capital. The Accounting Historians Journal 10(1): 25-50. (JSTOR link).

Lev, B. 1988. Toward a theory of equitable and efficient accounting policy. The Accounting Review (January): 1-22.

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.

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (July): 269-273. (JSTOR link).

Littleton, A. C. 1943. The accounting exchange. The Accounting Review (October): 368-373. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (January): 81-86. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (April): 193-198. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (July): 315-323. (JSTOR link).

Littleton, A. C. 1944. The accounting exchange. The Accounting Review (October): 451-459. (JSTOR link).

Lotharius, R. D. 1962. The acceptance of accounting as a profession. The Accounting Review (January): 92-95. (JSTOR link).

Low, J. T. 1992. Do we really need product costs? The theory of constraints alternative. Corporate Controller (September-October): 26-36.

Luft, J. and M. D. Shields. 2002. Zimmerman's contentious conjectures: Describing the present and prescribing the future of empirical management accounting research. The European Accounting Review 11(4): 795-803. (Summary).

Lukka, K., and E. Kasanen. 1996. Is accounting a global or a local discipline? Evidence from major research journals. Accounting, Organizations and Society (21): 755-773.

Lukka, K. and J. Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting? The European Accounting Review 11(4): 805-811. (Summary).

Mackey, J. T. 1987. Eleven key issues in manufacturing accounting. Management Accounting (January): 32-37.

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

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

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

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

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

Macneil, I. R. 1986. Exchange revisited: Individual utility and social solidarity. Ethics (April): 567-593.

Macpherson, C. B. Editor. 1978. Property: Mainstream and Critical Positions. University of Toronto Press.

Major, G. and K. Deaux. 1982. Individual differences in justice behavior. In Greenberg, J. and R. I. Cohen. Editors. Equity and Justice in Social Behaviour. 43-76. Academic Press.

Marple, R. P. 1956. Try this on your class, professor. The Accounting Review (July): 492-497. (JSTOR link). (The all fixed cost company).

Martin, J. R. Not dated. 200 years of accounting history dates and events. Management And Accounting Web. http://maaw.info/AccountingHistoryDatesAndEvents.htm

Martin, J. R. Not dated. ASCE report cards for America's infrastructure. Management And Accounting Web. http://maaw.info/ASCE2001Infrastructure.htm

Martin, J. R. Not dated. Constrained optimization techniques. Management And Accounting Web. http://maaw.info/ConstrainoptTechs.htm

Martin, J. R. Not dated. Contribution Margin Models. Management And Accounting Web. http://maaw.info/ContributionMarginModels.htm

Martin, J. R. Not dated. Developing a new conceptual framework for management accounting. Management And Accounting Web. http://maaw.info/FrameworkPuzzle.htm

Martin, J. R. Not dated. Investment management. Management And Accounting Web. http://maaw.info/InvestmentManageSum.htm

Martin, J. R. Not dated. Relevance Lost in a question and answer format. Management And Accounting Web. http://maaw.info/RelLostShortQuestions.htm and http://maaw.info/RelevanceLostLongQues.htm

Martin, J. R. Not dated. Responsibility accounting compared to other concepts: Summary exhibits. Management And Accounting Web. http://maaw.info/ResponACCSum.htm

Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web. http://maaw.info/CMcontro.htm

Martin, J. R. Not dated. What is responsibility accounting? Management And Accounting Web. http://maaw.info/ResponsibilityAccountingConcept.htm

Martin, J. R. 1994. A controversial-issues approach to enhance management accounting education. Journal of Accounting Education 12(1): 59-75. (Summary).

Martin, R. 2014. The rise (and likely fall) of the talent economy. How to rein in the dynamic that enriches executives and financiers - at everyone else's expense. Harvard Business Review (October): 40-47.

Maskell, B. and B. Baggaley. 2000. The future of management accounting. Journal of Cost Management (September/October): 24-27.

Mason, R. O. 1980. Discussion of the roles of accounting in organizations and society. Accounting, Organizations and Society 5(1): 29-30.

May, G. O 1956. A comment on Mr. Greer's benchmarks and beacons. The Accounting Review (October): 581-583. (JSTOR link).

McDonald, D. L. 1964. The balance sheet - An equal partner. N.A.A. Bulletin (February): 33-35.

McGowen, G. B. 1962. The flow of assets through a business enterprise and the accounting flow equation based thereon. The Accounting Review (January): 105-110. (JSTOR link).

McGraw, K. O. 1978. The detrimental effects of reward on performance: A literature review and prediction model. In M. R. Lepper, and D. Green. Eds. The Hidden Costs of Reward. Lawrence Erlbaum: 33-60.

McGraw, K. O. and J. c. McCullers. 1979. Evidence of a detrimental effect of extrinsic incentives on breaking a mental set. Journal of Experimental Social Psychology (15): 285-294.

McKee, T. E. 1986. Why can't accountants deal with uncertainty about enterprise continuity? Management Accounting (July): 24-29.

McNair, C. J. 2000. Defining and shaping the future of cost management. Journal of Cost Management (September/October): 28-32. (Summary).

McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management (January/February): 21-28. (Summary).

Mensah, Y. M., N. R. Hwang and D. Wu. 2004. Does managerial accounting research contribute to related disciplines? An examination using citation analysis. Journal of Management Accounting Research (16): 163-181.

Mia, L. and R. H. Chenhall. 1994. The usefulness of management accounting systems, functional differentiation and managerial effectiveness. Accounting, Organizations and Society 19(1): 1-13.

Miller, H. E. 1961. After there is agreement on broad accounting principles - What then? Texas Certified Public Accountant (September): 3-6. 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).

Miller, P. 1998. The margins of accounting. European Accounting Review 7(4): 605-621.

Mintzberg, H. 2005. How inspiring. How sad. Comments on Sumantra Ghoshal's paper. Academy of Management Learning & Education (March): 108. (Related to Ghoshal's criticism of management theory).

Mirvis, P. H. and E. E. Lawler III. 1983. Systems are not solutions: Issues in creating information systems that account for the human organization. Accounting, Organizations and Society 8(2- 3): 175-190.

Moonitz, M. 1962. Should we discard the income concept? The Accounting Review (April): 175-180. (JSTOR link).

Moonitz, M. 1963. Why do we need postulates and principles? Journal of Accountancy (December): 42-46. 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).

Moore, D. C. 1991. Accounting on trial: The critical legal studies movement and its lessons for radical accounting. Accounting, Organizations and Society 16(8): 763-791.

Moore, L. 2009. Economic "reality" and the myth of the bottom line. Accounting Horizons (September): 327-340. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?").

Moores, K. and G. T. Steadman. 1986. The comparative viewpoints of groups of accountants: More on the entity - proprietary debate. Accounting, Organizations and Society 11(1): 19-34.

Mueller, D. C. 1976. Public choice: A survey. Journal of Economic Literature. 395-433.

Nelson, J. S. 1993. Account and acknowledge, or represent and control? On post-modern politics and economics of collective responsibility. Accounting, Organizations and Society 18(2-3): 207-229.

Newton, J. D. 1988. Using student evaluation of teaching in administrative control: The validity problem. Journal of Accounting Education 6(1): 1-14.

New Zealand Society of Accountants. 1987. Statement of Public Sector Accounting Concepts. Council of the N. Z. Society of Accountants.

Nord, W. 2005. Introduction: Treats and some treatments. Academy of Management Learning & Education (March): 92. (Related to Ghoshal's criticism of management theory).

Nystrom, P. C. 1977. Managerial resistance to amanagement system. Accounting, Organizations and Society 2(4): 317-322.

O'Malley, J. T. 1957. Nine viewpoints on a natural fiscal year. N.A.A. Bulletin (September): 1-18.

Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June):

Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary). (See Williams, P. F. 1987. The legitimate concern with fairness. Accounting Organizations and Society 12(2): 169-189.) (Summary).

Parker, T. and T. Lettes. 1991. Is accounting standing in the way of flexible computer-integrated manufacturing? Management Accounting (January): 34-38.

Paulsen, N. E. 1983. Software development costs should be capitalized. Management Accounting (November): 40-42. (See Gannon and Parkinson above for another view).

Peloubet, M. E. 1961. Is further uniformity desirable or possible? Journal of Accountancy (April): 35-41. 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).

Pfeffer, J. 2005. Why do bad management theories persist? Academy of Management Learning & Education (March): 96-100. (Related to Ghoshal's criticism of management theory).

Pollack, G. A. 1961. The capital budgeting controversy: Present value vs. discounted cash flow method. N.A.A. Bulletin (November): 5-19.

Porter, G. L. 1983. The Uses of Accounting Information for Decision-Making Purposes by Small Manufacturers in Mississippi. Mississippi Research and Development Center.

Porter, G. L. and M. D. Akers. 1987. In defense of management accounting. Management Accounting (November): 58-62.

Pridemore, C. 1983. Software: Expense or capitalize? Management Accounting (November): 33-36.

Raby, W. L. 1954. Uni-fied accounting. The Accounting Review (October): 643-644. (JSTOR link).

Rae, D. 1975. Maximin justice and an alternative principle of general advantage. The American Political Science Review (June): 630-647.

Richardson, A. J. 2002. Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986. The Accounting Historians Journal 29(2): 91-121. (JSTOR link).

Safizadeh, H. 1991. The case of workgroups in manufacturing operations. California Management Review (Summer): 61-82.

Sathe, V. 1978. The relevance of modern organization theory for managerial accounting. Accounting, Organizations and Society 3(1): 89-92.

Savoie, L. M. 1963. Accounting improvement: How fast, how far? Harvard Business Review (July-August): 144-160. 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).

Schiff, J. B. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schmenner, R.W. 1988. Escaping the black holes of cost accounting. Business Horizons (January-February): 66-72.

Schmitt, D. R. 1984. Interpersonal relations: Cooperation and competition. Journal of The Experimental Analysis of Behavior (November): 377-383.

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).

Scott, D. 1940. Selling accounting short. The Accounting Review (December): 507-509. (JSTOR link).

Seay, R. A. and R. C. Schoenfeldt. 1989. H. K. Hathaway on product costing: Relevant issues of contemporary concern. The Accounting Historians Journal 16(1): 111-124. (JSTOR link).

Shapiro, B. P. 1998. Toward a normative model of rational argumentation for critical accounting discussions. Accounting, Organizations and Society 23(7): 641-663.

Sharman, P. A. 2003. Bring on German cost accounting. Strategic Finance (December): 30-38. (Summary).

Sharman, P. A. 2003. The case for management accounting. Strategic Finance (October): 43-47. ("Academics and practitioners should be willing to step away from a system of constructs defined by financial reporting and move to establish a new set that is specific for management accountants where it's recognized that regulatory compliance is necessary but insufficient. .... It's now clear that depending on regulatory, external reporting; financial reporting; and external audits and auditors is insufficient. It's time to bring accountability to where it belongs - to managers supported by a cadre of professional management accountants.")

Sharman, P. 2007. Rebalancing the accounting profession. Cost Management (January/February): 6-9.

Skousen, K. F. 1970. Chronicle of events surrounding the segment reporting issue. Journal of Accounting Research (Autumn): 293-299. (JSTOR link).

Slocum, E. L. and R. S. Sriram. 2001. Accounting history: A survey of academic interest in the U.S. The Accounting Historians Journal 28(1): 111-130. (JSTOR link).

Solomons, D. 1978. The politicization of accounting. Journal of Accountancy (November): 65-72.

Spacek, L. 1961. Are accounting principles generally accepted? Journal of Accountancy (April): 41-46. 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).

Stake, J. E. 1983. Factors in reward distribution: Allocation motive, gender and protestant work ethic endorsement. Journal of Personality and Social Psychology (February): 410-418.

Starling, G., and O. W. Baskin. 1985. Issues in Business and Society: Capitalism and Public Purpose. Kent Publishing Company.

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

Staubus, G. J. 2004. Two views of accounting measurement. Abacus 40(3): 265-279. (The Chambers/Sydney view that accepts only current realizable price, and the Staubus/mainstream view that accepts several measurement methods in the same financial report).

Sudreau, P. 1976. The reform of the enterprise. Accounting, Organizations and Society 1(1): 97-99.

Swanson, E. B. 1978. The two faces of organizational information. Accounting, Organizations and Society 3(3-4): 237-246.

Taggart, H. F. 1953. Sacred cows in accounting. The Accounting Review (July): 313-319. (JSTOR link).

The Pathways Commission. 2012. The Pathways Commission on Higher Education: Charting a National Strategy for the Next Generation of Accountants. American Accounting Association and American Institute of CPAs. (Note).

Tilley, C. 2012. Helping CEOs connect the dots: CIMA's chief executive examines the global need for management accountants. Journal of Accountancy (March): 31-31. (A note on the report "Rebooting Business: Valuing the Human Dimension" See the following link for the report: http://tinyurl.com/7yzgsqc).

Tinker, T. and T. Puxty. 1994. Policing Accounting Knowledge. The Market for Excuses Affair. Paul Chapman.

Tinker, A. M. 1980. Towards a political economy of accounting: An empirical illustration of the Cambridge controversies. Accounting, Organizations and Society 5(1): 147-160.

Tollington, T. 1998. ABC v TOC: Same cloth as absorption v marginal, different style and cut? Management Accounting UK (April): 44-45.

Tonnies, F. 1963. Gemeinschaft and Gesellschaft. Leipzig: H. Buske, 1897. English translation by Loomis, C. Community and Society. Harper. (Views of society).

Trapnell, J. E., N. Mero, J. R. Williams and G. W. Krull, Jr. 2009. The accounting doctoral shortage: Time for a new model. Issues In Accounting Education (November): 427-432. (Note).

Tyson, T. N. and D. Oldroyd. 2007. Straw men and old saws - An evidence-based response to Sy & Tinker's critique of accounting history. The Accounting Historians Journal 34(1): 173-193. (JSTOR link).

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

Van der Merwe, A. and D. E. Keys. 2001 The case for RCA: Understanding resource interrelationships. Journal of Cost Management (September/October): 27-36.

Van der Merwe, A. and D. E. Keys. 2001. The case for RCA: Decision support in an advanced cost management system. Journal of Cost Management (November/December): 23-32.

Van der Merwe, A. and D. E. Keys. 2002. The case for resource consumption accounting. Strategic Finance (April):

Vecchio, R. P. 1982. The contingent-noncontingent compensation controversy: An attempt at resolution. Human Relations (33): 449-462.

Waddock, S. 2002. Leading Corporate Citizens: Vision, Value Added. McGraw-Hill.

Waddock, S. 2005. Hollow men and women at the helm ... Hollow accounting ethics? Issues in Accounting Education (May): 145-150. (Summary).

Walker, S. P. 2003. Professionalisation or incarceration? Household engineering, accounting and the domestic ideal. Accounting, Organizations and Society 28(7-8): 743-772.

Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review (January): 112-134.

Watts, R. L. and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. The Accounting Review (April): 273-305.

Watts, R. L. and J. L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall.

Westwood, R. and S. Clegg. 2003. Debating Organization: Point-Counterpoint in Organization Studies. Blackwell Publishing.

Whittingham, G., W. Brown, J. Child, A. H. Hopwood and P. Wildman. Editors. 1983. Inflation Accounting : An Introduction to the Debate (Cambridge Studies in Management). Cambridge University Press.

Williams, E. E. and M. C. Findlay. 1980. Beyond neoclassical economic theory as a foundation for financial accounting. Abacus (December): 123-131.

Williams, P. F. 1987. The legitimate concern with fairness. Accounting Organizations and Society 12(2): 169-189. (Summary). (See also Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208). (Summary).

Williams, S. J. 2003. Assets in accounting: Reality lost. The Accounting Historians Journal 30(2): 13-174. (JSTOR link).

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

Young, J. J. 2009. The absence of dissent. Accounting and the Public Interest (9): 1-9.

Young, S. M. 1996. Survey research in management accounting: A critical assessment. In Research Methods in Accounting: Issues and Debates. Edited by A. Richardson: 55-68. Vancouver, B. C.: CGA-Canada Research Foundation.

Young, S. M. 1997. Implementing management innovations successfully: Principles for lasting change. Journal of Cost Management (September/October): 16-20.

Zebley, J. H. Jr. 1956. Challenges to the accounting profession. The Accounting Review (April): 173-181. (JSTOR link).

Zeff, S. A. 1964. The balance sheet and income statement - Analytically coordinated. N.A.A. Bulletin (February): 27-31 . (This is a rebuttal of Battista, G. L. and G. R. Crowningshield. 1963. The balance sheet - A subordinate statement. N.A.A. Bulletin (February): 27-32).

Zimmerman, J. L. 2001. Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics (32): 411-427. (Summary).