Management And Accounting Web

Other Theories in Accounting and Management Bibliography

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

Other Theories in Accounting and Management Main Page | Theories Main Page

Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abedellaoui, M., O. L'Haridon and C. Paraschiv. 2011. Experience vs. described uncertainty: Do we need two prospect theory specifications? Management Science (October): 1879-1895.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abrams, D. and M. A. Hogg. Eds. 1990. Social Identity Theory: Constructive and Critical Advances. Springer-Verlag New York, Inc.

Abruzzi, A. 1956. Formulating a theory of work measurement. Management Science (January): 114-130. (JSTOR link).

Ackoff, R. L. 1958. Towards a behavioral theory of communication. Management Science (April): 218-234. (JSTOR link).

Adler, P. and J. Jermier. 2005. Developing a field with more soul: Standpoint theory and public policy research for management scholars. The Academy of Management Journal 48(6): 941-944. (JSTOR link).

Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations, and Society 30(6): 493-517.

Ahrens, T. and C. S. Chapman. 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31(8): 819-841.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Andrew, G. 1965. An analytic system model for organization theory. The Academy of Management Journal 8(3): 190-198. (JSTOR link).

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Ashar, H. and J. Z. Shapiro. 1988. Measuring centrality: A note on Hackman's resource-allocation theory. Administrative Science Quarterly 33(2): 275-283. (JSTOR link).

Audi, R. 2010. Epistemology: A Contemporary Introduction to the Theory of Knowledge, 3rd edition. Routledge.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Bakshi, G. and D. Madan. 2006. A theory of volatility spreads. Management Science (December): 1945-1956. (JSTOR link).

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126. (JSTOR link).

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

Ball, R. and P. Brown. 1969. Portfolio theory and accounting. Journal of Accounting Research (Autumn): 300-323. (JSTOR link).

Baltussen, G., T. Post and P. van Vliet. 2006. Violations of cumulative prospect theory in mixed gambles with moderate probabilities. Management Science (August): 1288-1290. (JSTOR link).

Bamber, E. M., R. J. Ramsay and R. M. Tubbs. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22(3-4): 249-268.

Bandura, A. 1986. Social Foundations of Thought and Action. A Social Cognitive Theory. Prentice Hall.

Bandury, J. and J. E. Nahapiet. 1979. Towards a framework for the study of the antecedents and consequences of information systems in organizations. Accounting, Organizations and Society 4(3): 163-177.

Bariff, M. L. and J. R. Galbraith. 1978. Intraorganizational power considerations for designing information systems. Accounting, Organizations and Society 3(1): 15-27.

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Basoglu, K. A. and T. J. Hess. 2014. Online business reporting: A signaling theory perspective. Journal of Information Systems (Fall): 67-101.

Baucells, M. and F. H. Heukamp. 2006. Stochastic dominance and cumulative prospect theory. Management Science (September): 1409-1423. (JSTOR link).

Baxter, J. and W. F. Chua. 2008. Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory. Management Accounting Research (September): 212-230.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.

Bejan, M. 1981. On the application of rational choice theory to financial reporting controversies: A comment on Cushing. The Accounting Review (July): 704-712. (JSTOR link).

Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.

Bennis, W. G. 1959. Leadership theory and administrative behavior: The problem of authority. Administrative Science Quarterly 4(3): 259-301. (JSTOR link).

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98. (JSTOR link).

Berry, L. L. and J. H. Kunkel. 1970. In pursuit of consumer theory. Decision Sciences 1(1-2): 25-39.

Best, S. 2003. A Beginner's Guide to Social Theory. Sage Publications.

Bhimani, A. 2003. A study of the emergence of management accounting system ethos and its influence on perceived system success. Accounting, Organizations and Society 28(6): 523-548.

Bidwell, C. E. 1957. Some effects of administrative behavior: A study in role theory. Administrative Science Quarterly 2(2): 163-181. (JSTOR link).

Birnberg, J. G. 1986. Discussion of Covaleski and Aiken. Accounting, Organizations and Society 11(4-5): 321-325.

Birnberg, J. G., I. H. Frieze and M. D. Shields, 1977. The role of attribution theory in control systems. Accounting, Organizations and Society 2(3): 189-200.

Black, L. J., P. R. Carlile and N. P. Repenning. 2004. A dynamic theory of expertise and occupational boundaries in new technology implementation: Building on Barley's study of CT scanning. Administrative Science Quarterly 49(4): 572-607. (JSTOR link).

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90. (JSTOR link).

Boatsman, J. R. 1977. Why are there tigers and things? Abacus 13(2): 155-167. (The error in the theory of capital market efficiency).

Bockus, K. and F. Gigler. 1998. A theory of auditor resignation. Journal of Accounting Research (Autumn): 191-208. (JSTOR link).

Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868. (JSTOR link).

Bodnar, G. and E. Lusk. 1979. Operant conditioning: A discussion of its relevance regarding institutional control. The Accounting Review (January): 215-220. (JSTOR link). ("Conditioning theory holds that all behavior may be pragmatically explained in terms of the history of interactions between an organism and its environment. Conditioning theory maintains that purposive connotations, such as needs or drives, add nothing to scientific analysis of behavior." ... " The operant conditioning model view's environmental factors as the primary cause of behavior." pp.215-216).

Boland, R. J. Jr. 1996. Why shared meanings have no place in structuration theory: A reply to Scapens and Macintosh. Accounting, Organizations and Society 21(7-8): 691-697.

Bollom, W. J. and J. J. Weygandt. 1972. An examination of some interim reporting theories for a seasonal business. The Accounting Review (January): 75-84. (JSTOR link).

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).

Bostwick, C. L. 1968. The use of information theory in accounting. Management Accounting (June): 11-17.

Boulding, K. E. 1956. General systems theory - The skeleton of science. Management Science (April): 197-208. (JSTOR link).

Bowers, D. G. and S. E. Seashore. 1966. Predicting organizational effectiveness with a four-factor theory of leadership. Administrative Science Quarterly 11(2): 238-263. (JSTOR link).

Brandt, R. B. 1959. Ethical Theory: The Problems of Normative and Critical Ethics. Prentice-Hall.

Brief, A. P., E. E. Umphress, J. Dietz, J. W. Burrows, R. M. Butz and L. Scholten. 2005. Community matters: Realistic group conflict theory and the impact of diversity. The Academy of Management Journal 48(5): 830-844. (JSTOR link).

Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152. (JSTOR link).

Brockner, J., J. Greenberg, A. Brockner, J. Bortz, J. Davy and C. Carter. 1986. Layoffs, equity theory, and work performance: Further evidence of the impact of survivor guilt. The Academy of Management Journal 29(2): 373-384. (JSTOR link).

Bronner, S. E. 1996. Twentieth Century Political Theory: A Reader. Routledge.

Brown, S. L. and K. M. Eisenhardt. 1997. The art of continuous change: Linking complexity theory and time-paced evolution in relentlessly shifting organizations. Administrative Science Quarterly 42(1): 1-34. (JSTOR link).

Bruderer, E. and J. V. Singh. 1996. Organizational evolution, learning, and selection: A genetic-algorithm-based model. The Academy of Management Journal 39(5): 1322-1349. (JSTOR link).

Bryant, S. M., J. B. Kahle and B. A. Schafer. 2005. Distance education: A review of the contemporary literature. Issues in Accounting Education (August): 255-272.

Burgelman, R. A. 1994. Fading memories: A process theory of strategic business exit in dynamic environments. Administrative Science Quarterly 39(1): 24-56. (JSTOR link).

Burke, W. W. 2002. Organization Change: Theory and Practice. Sage Publications.

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976. (JSTOR link).

Buzby, S. L. 1986. Discussion of "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 45-49.

Callinicos, A. 2004. Making History: Agency, Structure, and Change in Social Theory (Historical Materialism Book Series, 3). Brill Academic Publishers.

Callinicos, A. 2009. Making History: Agency, Structure, and Change in Social Theory. Haymarket Books.

Cangelosi, V. E. and W. R. Dill. 1965. Organizational learning: Observations toward a theory. Administrative Science Quarterly 10(2): 175-203. (JSTOR link).

Canning, J. B. 1929. Economics of Accountancy. The Ronald Press Company. TAR review by R. S. Meriam, 1931. (JSTOR link).

Carlson, J. R. and R. W. Zmud. 1999. Channel expansion theory and the experiential nature of media richness perceptions. The Academy of Management Journal 42(2): 153-170. (JSTOR link).

Carpenter, B. and M. Dirsmith. 1993. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective. Accounting, Organizations and Society 18(1): 41-63.

Casciaro, T. and M. J. Piskorski. 2005. Power imbalance, mutual dependence, and constraint absorption: A closer look at resource dependence theory. Administrative Science Quarterly 50(2): 167-199. (JSTOR link).

Caspari, J. A. 1968. Fundamental concepts of information theory. Management Accounting (June): 8-10.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Chacko, T. I. and J. C. McElroy. 1983. The cognitive component in Locke's theory of goal setting: Suggestive evidence for a causal attribution interpretation. The Academy of Management Journal 26(1): 104-118. (JSTOR link).

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Charnes, A. and K. O. Kortanek. 1968. On the status of separability and non-separability in decentralization theory. Management Science (October): B12-B14. (JSTOR link).

Charnes, A. and W. W. Cooper. 1958. The theory of search: Optimum distribution of search effort. Management Science (October): 44-50. (JSTOR link).

Chatman, J. A. and S. E. Spataro. 2005. Using self-categorization theory to understand relational demography-based variations in people's responsiveness to organizational culture. The Academy of Management Journal 48(2): 321-331. (JSTOR link).

Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.

Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.

Choudhury, N. 1988. The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings. Accounting, Organizations and Society 13(6): 549-557.

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Chua, W. F. 1986. Theoretical constructions of and by the real. Accounting, Organizations and Society 11(6): 583-598.

Churchman, C. W. 1956. Management science. Fact or theory? Management Science (January): 185. (JSTOR link).

Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.

Clarke, F. L. and G. W. Dean. 1986. Schmidt's Betriebswirtschaft theory. Abacus 22(2): 65-102.

Clinton, B. D., S. Webber and J. M. Hassell. 2002. Implementing the balanced scorecard using the analytic hierarchy process. Management Accounting Quarterly (Spring): 1-11.

Coad, A. F. and I. P. Herbert. 2009. Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research (September): 177-192.

Colbert, G. J. and B. H. Spicer. 1995. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organizations and Society 20(6): 423-456.

Cole, G. A. 2003. Management Theory and Practice. Int. Thomson Business Press.

Collins, P. D., J. Hage and F. M. Hull. 1988. Organizational and technological predictors of change in automaticity. The Academy of Management Journal 31(3): 512-543. (JSTOR link).

Colquitt, J. A. and C. P. Zapata-Phelan. 2007. Trends in theory building and theory testing: A five-decade study of the "Academy of Management Journal". The Academy of Management Journal 50(6): 1281-1303. (JSTOR link).

Cordano, M. and I. H. Frieze. 2000. Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. The Academy of Management Journal 43(4): 627-641. (JSTOR link).

Covaleski, M. A., M. W. Dirsmith and J. E. Michelman. 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organizations. Accounting, Organizations and Society 18(1): 65-80.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524. (JSTOR link).

Cowherd, D. M. and D. I. Levine. 1992. Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(2): 302-320. (JSTOR link).

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216. (JSTOR link).

Crossler, R. E., J. H. Long, T. M. Loraas and B. S. Trinkle. 2014. Understanding compliance with bring your own device policies utilizing protection motivation theory: Bridging the intention-behavior gap. Journal of Information Systems (Spring): 209-226.

Cullen, J. B., K. P. Parboteeah and M. Hoegl. 2004. Cross-national differences in managers' willingness to justify ethically suspect behaviors: A test of institutional anomie theory. The Academy of Management Journal 47(3): 411-421. (JSTOR link).

Cullen, J. B., K. S. Anderson and D. D. Baker. 1986. Blau's theory of structural differentiation revisited: A theory of structural change or scale? The Academy of Management Journal 29(2): 203-229. (JSTOR link).

Dacin, M. T., J. Goodstein and W. R. Scott. 2002. Institutional theory and institutional change: Introduction to the special research forum. The Academy of Management Journal 45(1): 43-56. (JSTOR link).

Darwall, S. L. 1980. Is there a Kantian foundation for Rawlsian justice? In Blocker, H. G. and E. H. Smith. Editors. John Rawls' Theory of Social Justice. Ohio University Press.

Davidson, P. 2011. Post Keynesian Macroeconomic Theory: A Foundation for Successful Economic policies for the Twenty-first Century, 2nd edition. Edward Elgar Pub.

Deigh, J. 1996. The Sources of Moral Agency: Essays in Moral Psychology and Freudian Theory. Cambridge University Press.

Demski, J. S. 1974. Choice among financial reporting alternatives. The Accounting Review (April): 221-232. (JSTOR link). (Behavioral theory).

Dessler, G. and E. R. Valenzi. 1977. Initiation of structure and subordinate satisfaction: A path analysis test of path-goal theory. The Academy of Management Journal 20(2): 251-259. (JSTOR link).

Deutsch, M. 1949. A theory of cooperation and competition. Human Relations (2): 129-152.

Dhaliwal, D. S. and A. A. Schepanski. 1984. On the use of positive economic theory to explain the choice of accounting methods to financial accounting students. Journal of Accounting Education 2(2): 89-96.

DiMaggio, P. J. 1995. Comments on "What theory is not". Administrative Science Quarterly 40(3): 391-397. (JSTOR link).

Djatej, A., Y. Chen, S. Eriksen and D. Zhou. 2015. Understanding student's major choice in accounting: An application of the theory of reasoned action. Global Perspectives on Accounting Education (12): 53-72.

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).

Donham, W. B. 1922. Essential groundwork for a broad executive theory. Harvard Business Review (October): 1-10.

Doty, D. H., W. H. Glick and G. P. Huber. 1993. Fit, equifinality, and organizational effectiveness: A test of two configurational theories. The Academy of Management Journal 36(6): 1196-1250. (JSTOR link).

Drinkwater, D. A. 1973. Management theory and the budgeting process. Management Accounting (June): 15-17.

Drummond, M. F. and A. McGuire 2002. Economic Evaluation in Health Care: Merging Theory with Practice. Oxford University Press.

Dutton, J. E., M. C. Worline, P. J. Frost and J. Lilius. 2006. Explaining compassion organizing. Administrative Science Quarterly 51(1): 59-96. (JSTOR link).

Duvall, R. M. and R. D. Sanders. 1973. An analysis of the dynamic theory of the multi-product firm using the calculus of variations. Decision Sciences 4(2): 153-163.

Edvinsson, L. and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. HarperBusiness. (The Intellectual Capital Navigator).

Edwards, P. (ed.) 1967. The Encyclopedia of Philosophy. Macmillan.

Eisenhardt, K. M. 1988. Agency- and institutional-theory explanations: The case of retail sales compensation. The Academy of Management Journal 31(3): 488-511. (JSTOR link).

Eisenhardt, K. M. and L. J. Bourgeois III. 1988. Politics of strategic decision making in high-velocity environments: Toward a midrange theory. The Academy of Management Journal 31(4): 737-770. (JSTOR link).

Elsbach, K. D. and R. I. Sutton. 1992. Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories. The Academy of Management Journal 35(4): 699-738. (JSTOR link).

Englund, H., J. Gerdin and J. Burns. 2011. 25 years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society 36(8): 494-513. (Review of 65 papers related to Giddens' structuration theory).

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630. (JSTOR link).

Farris, G. F. and D. A. Butterfield. 1972. Control theory in Brazilian organizations. Administrative Science Quarterly 17(4): 574-585. (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.

Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453. (JSTOR link).

Fiegenbaum, A. and H. Thomas. 1988. Attitudes toward risk and the risk-return paradox: Prospect theory explanations. The Academy of Management Journal 31(1): 85-106. (JSTOR link).

Fielitz, B. D. and B. L. Myers. 1975. Concepts, theory, and techniques: Estimation of parameters in the Beta distribution. Decision Sciences 6(1): 1-13.

Findlay, M. C. and E. E. Williams. 1987. Toward a positive theory of corporate financial policy. Abacus 23(2): 107-121.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Fishburn, P. C. 1968. Utility theory. Management Science (January): 335-378. (JSTOR link).

Fitzpatrick, T. 2001. Welfare Theory: An Introduction. Palgrave Macmillan.

Flamholtz, D. T. 1983. The markets and hierarchies framework: A critique of the model's applicability to accounting and economic development. Accounting, Organizations and Society 8(2- 3): 147-151.

Fogarty, T. J. 1992. Organizational socialization in accounting firms: A theoretical framework and agenda for future research. Accounting, Organizations and Society 17(2): 129-149.

Fogarty, T. J. 1996. The imagery and reality of peer review in the U. S.: Insights from institutional theory. Accounting, Organizations and Society 21(2-3): 243-267.

Fogarty, T. J. and R. K. Rogers. 2005. Financial analysts' reports: An extended institutional theory evaluation. Accounting, Organizations, and Society 30(4): 331-356.

Forbes, J. B. 1987. Early intraorganizational mobility: Patterns and influences. The Academy of Management Journal 30(1): 110-125. (JSTOR link). (Signaling theory).

Fortunato, F. A. 1972. The quest for fairness in accounting. Management Accounting (January): 15-18.

Foster, B. P. and T. J. Ward. 1994. Theory of perpetual management accounting innovation lag in hierarchical organizations. Accounting, Organizations and Society 19(4-5): 401-411.

Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.

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).

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14.

Gerstenberg, C. W. 1912. The fiction theory of corporations discussed. Journal of Accountancy (June): 446-447.

Gerwin, D. 1969. Towards a theory of public budgetary decision making. Administrative Science Quarterly 14(1): 33-46. (JSTOR link).

Ghoshal, S. 2005. Bad management theories are destroying good management practices. Academy of Management Learning & Education (March): 75-91.

Gibbs, T. E. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A comment. The Accounting Review (July): 751-755. (JSTOR link).

Giddens, A. 1984. The Constitution of Society. University of California Press.

Glaser, B. G. and A. L. Strauss. 1967. Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago, IL: Aldine.

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

Golembiewski, R. T. 1964. Accountancy as a function of organization theory. The Accounting Review (April): 333-341. (JSTOR link).

Goodman, P. S. and A. Friedman. 1971. An examination of Adams' theory of inequity. Administrative Science Quarterly 16(3): 271-288. (JSTOR link).

Gordon, M. J. 1963. Toward a theory of responsibility accounting systems. N.A.A. Bulletin (December): 3-10.

Graves, O. F. 1989. Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. Abacus 25(1): 22-30.

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Green, D. Jr. 1964. Towards a theory of interim reports. Journal of Accounting Research (Spring): 35-49. (JSTOR link).

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

Grinyer, J. R. 1985. Earned economic income - A theory for matching. Abacus 21(2): 130-148.

Gunn, B., M. E. Brenner and A. Mjosund. 1968. The dynamic synthesis theory of motivation. Management Science (June):. (JSTOR link).

Hahn, C. K. and W. C. Waterhouse. 1972. Confucian theories of man and organization. The Academy of Management Journal 15(3): 355-363. (JSTOR link).

Haines, G. H. Jr. 1964. A theory of market behavior after innovation. Management Science (July): 634-658. (JSTOR link).

Haka, S., L. Friedman and V. Jones. 1986. Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review (July): 455-474. (JSTOR link).

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).

Harary, F. 1959. Graph theoretic methods in the management sciences. Management Science (July): 387-403. (JSTOR link).

Harper, R. M. Jr., N. G . Apostolou and B. P. Hartman. 1992. The analytic hierarchy process: An empirical examination of aggregation and hierarchical structuring. Behavioral Research In Accounting (4): 96-112.

Harrell, A. M. and M. J. Stahl. 1984. McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society 9(3-4): 241-252.

Harrison, G. L. 1991. The F scale as a measure of authoritarianism in accounting research. Behavioral Research In Accounting (3): 13-24.

Harrison, J. S. and R. E. Freeman. 1999. Stakeholders, social responsibility, and performance: Empirical evidence and theoretical perspectives. The Academy of Management Journal 42(5): 479-485. (JSTOR link).

Hartmann, F. G. H. 2000. The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society 25(4-5): 451-482.

Harwood, G. B., J. L. Pate and A. Schneider. 1991. Budgeting decisions as a function of framing: An application of prospect theory's reflection effect. Management Accounting Research (September): 161-170.

Havelock, R. G. 1969. Planning for Innovation. University of Michigan. (Linkage theory of change).

Hawkins, D. F. 1969. Behavioral implications of generally accepted accounting principles. California Management Review (Winter): 13-21.

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

Hayward, M. L. A., D. A. Shepherd and D. Griffin. 2006. A hubris theory of entrepreneurship. Management Science (February): 160-172. (JSTOR link).

Helmer, O. 1958. The prospects of a unified theory of organizations. Management Science (January): 172-176. (JSTOR link).

Helmer, O. and N. Rescher. 1959. On the epistemology of the inexact sciences. Management Science (October): 25-52. (JSTOR link).

Henderson, V. 2012. Prospect theory, liquidation, and the disposition effect. Management Science (February): 445-460.

Hicks, J. O. Jr. 1978. An examination of accounting interest groups' differential perceptions of innovations. The Accounting Review (April): 371-388. (JSTOR link). (Survey related to change theories: diffusion of innovation theory, linkage theory, and conflict theory).

Hill, A. 1982. Facts and theory in measuring divisional performance. Accountancy (April): 135-137.

Hill, C. W. L. and G. R. Jones. 2006. Strategic Management Theory: An Integrated Approach. Houghton Mifflin.

Hill, W. 1969. The validation and extension of Fiedler's theory of leadership effectiveness. The Academy of Management Journal 12(1): 33-47. (JSTOR link).

Hilton, R. W. 1980. Integrating normative and descriptive theories of information processing. Journal of Accounting Research (Autumn): 477-505. (JSTOR link).

Hoffman, W. H. Jr. 1961. The theory of tax planning. The Accounting Review (April): 274-281. (JSTOR link).

Holzer, H, P. and H. Schonfeld. 1964. The "funktionale kontorechnung" of Walter Thoms. The Accounting Review (April): 405-413. (JSTOR link). (A German accounting theory).

Hooks, B. and M. Marable, Editor. 2000. Feminist Theory: From Margin to Center. South End Press .

Hopwood, A. G. 1978. Towards an organizational perspective for the study of accounting and information systems. Accounting, Organizations and Society 3(1): 3-13.

House, R. J., W. D. Spangler and J. Woycke. 1991. Personality and charisma in the U.S. Presidency: A psychological theory of leader effectiveness. Administrative Science Quarterly 36(3): 364-396. (JSTOR link).

Huddart S. J. 2008. Three patterns in need of a unified theory. Accounting Horizons (December): 441-444.

Human, S. E. and K. G. Provan. 1997. An emergent theory of structure and outcomes in small-firm strategic manufacturing networks. The Academy of Management Journal 40(2): 368-403. (JSTOR link).

Ijiri, Y. and G. L. Thompson. 1970. Applications of mathematical control theory to accounting and budgeting (The continuous wheat trading model). The Accounting Review (April): 246-258. (JSTOR link).

Ingersoll, J. E. Jr. 1987. Theory of Financial Decision Making. Rowman & Littlefield.

Jaggi, B. 1979. A comment on motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (January): 209-214. (JSTOR link).

Jang, H. J. and B. T. Ro. 1989. Trading volume theories and their implications for empirical information content studies. Contemporary Accounting Research 6(1): 242-262.

Jarrett, J. E. 1974. Bias in adjusting asset values for changes in the price level: An application of estimation theory. Journal of Accounting Research (Spring): 63-66. (JSTOR link).

Jaynes, E. T. 2003. Probability Theory: The Logic of Science. Cambridge University Press.

Jegers, M. 1991. Prospect theory and the risk-return relation: Some Belgian evidence. The Academy of Management Journal 34(1): 215-225. (JSTOR link).

Johnson, D. W. and R. Johnson. 1974. Instructional structure: Cooperative, competitive, or individualization. Review of Educational Research (44): 213-240.

Johnson, D. W. and R. Johnson. 1975. Learning Together and Alone: Cooperation, Competition, and Individualization. Prentice-Hall.

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).

Joseph, G. 2006. Understanding developments in the management information value chain from a structuration theory framework. International Journal of Accounting Information Systems 7(4): 319-341.

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

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. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Katila, R., J. D. Rosenberger and K. M. Eisenhardt. 2008. Swimming with sharks: Technology ventures, defense mechanisms and corporate relationships. Administrative Science Quarterly 53(2): 295-332. (Resource dependence theory). (JSTOR link).

Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86. (Summary).

Kelly, M. and M. Alam. 2008. Management accounting and the stakeholder value model. Journal of Applied Management Accounting Research (Winter): 75-86.

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

Kennon, W. 1959. Inventory control and horse kicks. N.A.A. Bulletin (January): 11-19. (Optimum amounts and locations of Ford service parts are determined by a theory developed to predict the number of soldiers fatally kicked by horses in the Prussian Army in 1898).

Ketchen, D. J. Jr., J. B. Thomas and C. C. Snow. 1993. Organizational configurations and performance: A comparison of theoretical approaches. The Academy of Management Journal 36(6): 1278-1313. (JSTOR link).

Kiersey, G. F., Ko, C. and T. W. Lin. 1988. Use of a multi-attribute utility theory model in computer system selection. Journal of Information Systems (Fall): 1-9.

Killough, L. N. 1972. Does management accounting have a theoretical structure? Management Accounting (April): 20-22.

King, A. A. and B. Baatartogtokh. 2015. How useful is the theory of disruptive innovation? MIT Sloan Management Review (Fall): 77-90.

Kirby, J. 2005. Toward a theory of high performance. Harvard Business Review (July/August): 30-39.

Kirkham, E. J. and C. J. Gaa. 1939. Is there a theory basis for audit procedure? The Accounting Review (June): 139-146. (JSTOR link).

Kissinger, J. N. 1977. A general theory of evidence as the conceptual foundation in auditing theory: Some comments and extensions. The Accounting Review (April): 322-339. (JSTOR link).

Klein, A. 1990. A direct test of the cognitive bias theory of share price reversals. Journal of Accounting and Economics (July): 155-166.

Koontz, H. D. 1964. Toward a Unified Theory of Management. McGraw-Hill.

Krauss, W. R. 1971. Toward a theory of political participation of public bureaucrats. Administrative Science Quarterly 16(2): 180-191. (JSTOR link). 1972. Erratum: Toward a theory of political participation of public bureaucrats. Administrative Science Quarterly 17(1): 57. (JSTOR link).

Kwo, T. T. 1958. A theory of conveyors. Management Science (October): 51-71. (JSTOR link).

Lafollette, H. 2000. The Blackwell Guide to Ethical Theory (Blackwell Philosophy Guides). Blackwell Publishers.

Lambert, R. A. 2001. Contracting theory and accounting. Journal of Accounting and Economics (December): 3-87.

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

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

Larsen, R. E. 1958. Organizing around the profit motive - Theory and application. N.A.A. Bulletin (January): 13-20.

Lauer, R. H. 1973. Perspectives on Social Change. Allen and Bacon, Inc. (Conflict theory of change).

Laughlin, R. C. 1987. Accounting systems in organisational contexts: A case for critical theory. Accounting, Organizations and Society 12(5): 479-502.

Lawrence, B. S. 1988. New wrinkles in the theory of age: Demography, norms, and performance ratings. The Academy of Management Journal 31(2): 309-337. (JSTOR link).

Lee, L. C. and N. M. Bedford. 1969. An information theory analysis of the accounting process. The Accounting Review (April): 256-275. (JSTOR link).

Lemert, C. C. 1998. Social Theory: The Multicultural and Classic Readings. Westview Press.

Lev, B. 1969. An information theory analysis of budget variances. The Accounting Review (October): 704-710. (JSTOR link).

Levitan, R. E. 1959. A note on Professor Manne's "dominance" theorem. Management Science (April): 332-334. (JSTOR link).

Li, D. H. 1963. The semantic aspect of communication theory and accountancy. Journal of Accounting Research (Spring): 102-107. (JSTOR link).

Li, W. 2014. A theory on the discontinuity in earnings distributions. Contemporary Accounting Research 31(2): 469-497.

Liddell, W. W. and J. W. Slocum, Jr. 1976. The effects of individual-role compatibility upon group performance: An extension of Schutz's FIRO theory. The Academy of Management Journal 19(3): 413-426. (JSTOR link).

Litwak, E. and H. J. Meyer. 1966. A balance theory of coordination between bureaucratic organizations and community primary groups. Administrative Science Quarterly 11(1): 31-58. (JSTOR link).

Lopez, E. M. 1982. A test of the self-consistency theory of the job performance-job satisfaction relationship. The Academy of Management Journal 25(2): 335-348. (JSTOR link).

Lovata, L. M. 1992. The use of operant theory in the design of performance reporting systems. Management Accounting Research (December): 273-289.

Lovett, F. 2011. Rawls's A Theory of Justice: A Reader's Guide. Continuum.

Lubatkin, M. and S. Chatterjee. 1994. Extending modern portfolio theory into the domain of corporate diversification: Does it apply? The Academy of Management Journal 37(1): 109-136. (JSTOR link).

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

Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).

Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28(2-3): 169-249. (Summary).

Lusk, E. J. 1979. A test of differential performance peaking for a disembedding task. Journal of Accounting Research (Spring): 286-294. (JSTOR link). (Human information processing theory).

Macintosh, N. B. 1981. A contextual model of information systems. Accounting, Organizations and Society 6(1): 39-52.

Macintosh, N. B. and R. W. Scapens. 1990. Structuration theory in management accounting. Accounting, Organizations and Society 15(5): 455-477.

Macintosh, N. B. and R. W. Scapens. 1991. Management accounting and control systems: A structuration theory analysis. Journal of Management Accounting Research (Fall): 131-158.

Maertz, C. P. Jr. and M. A. Campion. 2004. Profiles in quitting: Integrating process and content turnover theory. The Academy of Management Journal 47(4): 566-582. (JSTOR link).

Magee, R. P. 2001. Discussion of “Contracting theory and accounting”. Journal of Accounting and Economics (December): 89-96.

Mantell, L. H. 1968. A note on systems theory and the idea of interface. The Academy of Management Journal 11(1): 126-128. (JSTOR link).

Marquez-Ramos, L. and J. A. Aparisi-Caudeli. 2013. The impact of management accounting systems on international markets: Theory and evidence using the balanced scorecard approach. Journal of Applied Management Accounting Research (Summer): 5-28.

Marschak, J. 1955. Elements for a theory of teams. Management Science (January): 127-137. (JSTOR link).

Marsh, E. R. 1975. The harmonogram of Karol Adamiecki. The Academy of Management Journal 18(2): 358-364. (JSTOR link). (A theory of work harmonization referred to as a harmonogram).

Martin, J. E. and M. M. Peterson. 1987. Two-tier wage structures: Implications for equity theory. The Academy of Management Journal 30(2): 297-315. (JSTOR link).

Martin, J. R. Not dated. The concept of validity. Management And Accounting Web.

Mason, J. O. Jr. 1971. Stock valuation theories and rate of return analysis. Management Accounting (December): 46-50.

Mattessich, R. 2003. Accounting representation and the onion model of reality: A comparison with Baudrillard's orders of simulacra and his hyperreality. Accounting, Organizations and Society 28(5): 443-470.

Mauldin, E. G. and L. V. Ruchala. 1999. Towards a meta-theory of accounting information systems. Accounting, Organizations and Society 24(4): 317-331.

Mayer, R. R. 1960. Problems in the application of replacement theory. Management Science (April): 303-310. (JSTOR link).

McDonald, D. and A. G. Puxty. 1979. An inducement-contribution approach to corporate financial reporting. Accounting, Organizations and Society 4(1-2): 53-65.

McFarland, W. B. 1939. The basic theory of standard costs. The Accounting Review (June): 151-158. (JSTOR link).

McInerney, D. M. and S. Van Etten. 2004. Big Theories Revisited (Research on Sociocultural Influences on Motivation and Learning). Information Age Publishing.

Melcher, A. J. and R. Beller. 1967. Toward a theory of organization communication: Consideration in channel selection. The Academy of Management Journal 10(1): 39-52. (JSTOR link).

Melumad, N., D. Mookherjee and S. Reichelstein. 1992. A theory of responsibility centers. Journal of Accounting and Economics (December): 445-484.

Mey, B. 1966. Theodore Limperg and his theory of values and costs. Abacus 2(1): 3-23.

Meyer, A. D., A. S. Tsui and C. R. Hinings. 1993. Configurational approaches to organizational analysis. The Academy of Management Journal 36(6): 1175-1195. (JSTOR link).

Milgrom, P. 2004. Putting Auction Theory to Work (Churchill Lectures in Economics). Cambridge University Press.

Miller, C. C., W. H. Glick, Y. Wang and G. P. Huber. 1991. Understanding technology-structure relationships: Theory development and meta-analytic theory testing. The Academy of Management Journal 34(2): 370-399. (JSTOR link).

Miller, F. P., A. F. Vandome and J. McBrewster, Editors. 2009. Motivation: Motivation. Drive Theory, Cognitive Dissonance, Maslow's Hierarchy of Needs, Frederick Herzberg, Self-efficacy, Equity Theory, Expectancy Theory. Alphascript Publishing.

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).

Mitchell, T. R. and B. W. Knudsen. 1973. Instrumentality theory predictions of students' attitudes towards business and their choice of business as an occupation. The Academy of Management Journal 16(1): 41-52. (JSTOR link).

Monte, C. F. and R. N. Sollod. 2002. Beneath the Mask : An Introduction to Theories of Personality. Wiley.

Mostyn, G. R. 2012. Cognitive load theory: What it is, why it's important for accounting instruction and research. Issues In Accounting Education (February): 227-245.

Mouck, T. 2000. Beyond Panglossian theory: Strategic capital investing in a complex adaptive world. Accounting, Organizations and Society 25(3): 261-283.

Murthy, U. S. 2002. Group support systems research in accounting: A theory-based framework and directions for future research, In Information Systems Research Monograph. Arnold V. and Sutton S. (Eds). American Accounting Association.

Myers, S. 1984. Finance theory and financial strategy. Interfaces (January-February): 126-137.

Narasimhan, R., T. Schoenherr, B. W. Jacobs and M. K. Kim. 2015. The financial impact of FSC certification in the United States: A contingency perspective. Decision Sciences 46(3): 527-563. (Forest Stewardsip Council certification, signaling theory).

Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).

Newman, D. P. 1980. Prospective theory: Implications for information evaluation. Accounting, Organizations and Society 5(2): 217-230.

Nichols, D. R. and K. H. Price. 1976. The auditor-firm conflict: An analysis using concepts of exchange theory. The Accounting Review (April): 335-346. (JSTOR link).

Nicholson, N. 1984. A theory of work role transitions. Administrative Science Quarterly 29(2): 172-191. (JSTOR link).

Nightingale, D. V. and J. Toulouse. 1977. Toward a multilevel congruence theory of organization. Administrative Science Quarterly 22(2): 264-280. (JSTOR link).

Nikitkov, A. N., D. N. Stone and T. C. Miller. 2014. Internal controls, routine activity theory (RAT), and sustained online auction deception: A longitudinal analysis. Journal of Information Systems (Spring): 311-337.

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

Nooteboom, B. 2010. A Cognitive Theory of the Firm: Learning, Governance and Dynamic Capabilities. Edward Elgar Publishing.

Ohlson, J. A. 1989. Discussion of "Trading volume theories and their implications for empirical information content studies". Contemporary Accounting Research 6(1): 263-265.

Ohlson, J. A. 1991. The theory of value and earnings, and an introduction to the Ball-Brown analysis. Contemporary Accounting Research 8(1): 1-19.

Ohlson, J. A. and X. Zhang. 1999. On the theory of forecast horizon in equity valuation. Journal of Accounting Research (Autumn): 437-449. (JSTOR link).

O'Reilly C. A. III, B. G. Main and G. S. Crystal. 1988. CEO compensation as tournament and social comparison: A tale of two theories. Administrative Science Quarterly 33(2): 257-274. (JSTOR link).

Palmer, D. and B. M. Barber. 2001. Challengers, elites, and owning families: A social class theory of corporate acquisitions in the 1960s. Administrative Science Quarterly 46(1): 87-120. (JSTOR link).

Parkinson, C. N. 1957. Parkinson's Law and Other Studies in Administration. Houghton Mifflin Company. ("Work expands so as to fill the time available for its completion" p. 2).

Paton, W. A. 1931. Economic theory in relation to accounting valuations. The Accounting Review (June): 89-96. (JSTOR link).

Paulson, S. K. 1974. Causal analysis of interorganizational relations: An axiomatic theory revised. Administrative Science Quarterly 19(3): 319-337. (JSTOR link).

Pearce, J. A. II and A. S. DeNisi. 1983. Attribution theory and strategic decision making: An application to coalition formation. The Academy of Management Journal 26(1): 119-128. (JSTOR link).

Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.

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).

Phillips, D. C. 1972. The methodological basis of systems theory. The Academy of Management Journal 15(4): 469-477. (JSTOR link).

Pinto, J. K. 1998. Project Leadership: From Theory to Practice. Project Management Institute.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Poole, M. S. and A. B. Hollingshead, Editors. 2004. Theories of Small Groups: Interdisciplinary Perspectives. Sage Publications.

Prakash, P. and A. Rappaport. 1977. Information inductance and its significance for accounting. Accounting, Organizations and Society 2(1): 29-38.

Provan, K. G. and H. B. Milward. 1995. A preliminary theory of interorganizational network effectiveness: A comparative study of four community mental health systems. Administrative Science Quarterly 40(1): 1-33. (JSTOR link).

Puxty, A. G. 1997. Accounting choice and a theory of crisis: The cases of post-privatization British telecom and British Gas. Accounting, Organizations and Society 22(7): 713-735.

Quattrone, P. 2009. Books to be practiced: Memory, the power of the visual, and the success of accounting. Accounting, Organizations and Society 34(1): 85-118.

Ragins, B. R. 2006. Exploring Positive Relationships at Work: Building a Theoretical and Research Foundation. Berrett-Koehler Publishers.

Ram, M. M. and T. S Ramakrishnan. 1991. A decision-theory model of motivation and its usefulness in the diagnosis of management control systems. Accounting, Organizations and Society 16(2): 167-184.

Ramanathan, K. V. 1976. Toward a theory of corporate social accounting. The Accounting Review (July): 516-528. (JSTOR link).

Ramsay, R. J. and R. M. Tubbs. 2005. Analysis of diagnostic tasks in accounting research using signal detection theory. Behavioral Research in Accounting (17): 149-173.

Rao, M. H. S. and A. Bargerstock. 2011. Exploring the role of standard costing in lean manufacturing enterprises: A structuration theory approach. Management Accounting Quarterly (Fall): 47-60.

Rappaport, A. 1966. Towards a theory of interim reports: A modification and an extension. Journal of Accounting Research (Spring): 121-126. (JSTOR link).

Rawls, J. 1971. A Theory of Justice. Harvard University Press.

Reiter, S. A. 1994. Beyond economic man: Lessons for behavioral research in accounting. Behavioral Research in Accounting (6) Supplement: 163-185. (Summary).

Renwick, F. B. 1968. Theory of investment behavior and empirical analysis of stock market price relatives. Management Science (September): 57-71. (JSTOR link).

Rescher, N. 1966. Distributive Justice. Bobbs-Merrill.

Rescher, N. 1969. An Introduction to Value Theory. Prentice-Hall. Review by W. P. Birkett. (JSTOR link).

Rindfleisch, A. and J. B. Heide. 1997. Transaction cost analysis: Past, present, and future applications. Journal of Marketing 61(4): 30-54.

Roberts, L. M. and J. E. Dutton. 2009. Exploring Positive Identities and Organizations: Building a Theoretical and Research Foundation. Berrett-Koehler Publishers.

Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.

Robertson, P. J., D. R. Roberts and J. I. Porras. 1993. Dynamics of planned organizational change: Assessing empirical support for a theoretical model. The Academy of Management Journal 36(3): 619-634. (JSTOR link).

Robins, J. A. 1987. Organizational economics: Notes on the use of transaction-cost theory in the study of organizations. Administrative Science Quarterly 32(1): 68-86. (JSTOR link).

Rogers, E. M. and F. F. Shoemaker. 1971. Communication of Innovations. The Free Press. (Diffusion of innovation theory of change).

Romero, S., G. Gal, T. J. Mock and M. A. Vasarhelyi. 2012. A measurement theory perspective on business measurement. Journal of Emerging Technologies in Accounting (9): 1-24.

Roth, W. 1994. Evolution of Management Theory: Past, Present, Future. CRC.

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

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

Scapens, R. W. and N. B. Macintosh. 1996. Structure and agency in management accounting research: A response to Boland's interpretive act. Accounting, Organizations and Society 21(7-8): 675-690.

Schepanski, A. 1983. Tests of theories of information processing behavior in credit judgment. The Accounting Review (July): 581-599. (JSTOR link).

Schepanski, A. and W. Uecker. 1983. Toward a positive theory of information evaluation. The Accounting Review (April): 259-283. (JSTOR link).

Schreuder, H. 1985. Suitable research: On the development of a positive theory of the business suit. Accounting, Organizations and Society 10(1): 105-108.

Schriesheim, C. and M. A. Von Glinow. 1977. The path-goal theory of leadership: A theoretical and empirical analysis. The Academy of Management Journal 20(3): 398-405. (JSTOR link).

Schuler, R. S. 1976. Participation with supervisor and subordinate authoritarianism: A path-goal theory reconciliation. Administrative Science Quarterly 21(2): 320-325. (JSTOR link).

Scott, W. R. 1987. The adolescence of institutional theory. Administrative Science Quarterly 32(4): 493-511. (JSTOR link).

Seibert, S. E., M. L. Kraimer and R. C. Liden. 2001. A social capital theory of career success. The Academy of Management Journal 44(2): 219-237. (JSTOR link).

Self, P. 1985. Political Theories of Modern Government. George Allen and Unwin.

Sellers, R. D., T. J. Fogarty and L. M. Parker. 2012. Unleashing the technical core: Institutional theory and the aftermath of Arthur Andersen. Behavioral Research In Accounting 24(1): 181-201.

Shafiq, A., R. D. Klassen, P. F. Johnson and A. Awaysheh. 2014. Socially responsible practices: An exploratory study on scale development using stakeholder theory. Decision Sciences 45(4): 683-716.

Shank, J. K. and R. M. Copeland. 1973. Corporate personality theory and changes in accounting methods: An empirical test. The Accounting Review (July): 494-501. (JSTOR link).

Sheldrake, J. 2002. Management Theory. Int. Thomson Business Press.

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

Sherrard, W. R. and R. D. Steade. 1966. Power comparability - Its contribution to a theory of firm behavior. Management Science (December): B186-B193. (JSTOR link).

Shields, M. D., J. G. Birnberg and I. H. Frieze. 1981. Attributions, cognitive processes and control systems. Accounting, Organizations and Society 6(1): 69-93.

Shimizu, K. 2007. Prospect theory, behavioral theory, and the threat-rigidity thesis: Combinative effects on organizational decisions to divest formerly acquired units. The Academy of Management Journal 50(6): 1495-1514. (JSTOR link).

Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research (Spring): 161-190. (JSTOR link).

Skinner, B. F. 1969. Contingencies of Reinforcement: A Theoretical Analysis. Meredity Corp. (Operant conditioning theory).

Smedley, G. A. and S. G. Sutton. 2004. Explanation provision in knowledge-based systems: A theory-driven approach for knowledge transfer designs. Journal of Emerging Technologies in Accounting (1): 41-61.

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

Smieliauskas, W. and L. Smith. 1990. A theory of evidence based on audit assertions. Contemporary Accounting Research 6(2): 407-426.

Smith, C. W. 1946. Prudent investment theory in public utility rate making. The Accounting Review (July): 288-306. (JSTOR link).

Spencer, M. H. 1962. Uncertainty, expectations, and foundations of the theory of planning. The Journal of the Academy of Management 5(3): 197-205. (JSTOR link).

Spekle, R. F. 2001. Explaining management control structure variety: A transaction cost economics perspective. Accounting, Organizations and Society 26(4-5): 419-441. (Summary).

Srinivasan, R. and M. Swink. 2015. Leveraging supply chain integration through planning comprehensiveness: An organizational information processing theory perspective. Decision Sciences 46(5): 823-861.

Srivastava, R. P. and C. Li. 2008. Risk and reliability formulas for systems security under Dempster-Shafer theory of belief functions. Journal of Emerging Technologies in Accounting (5): 189-219.

Steensma, H. K. and K. G. Corley. 2001. Organizational context as a moderator of theories on firm boundaries for technology sourcing. The Academy of Management Journal 44(2): 271-291. (JSTOR link).

Stern, R. N. and S. R. Barley. 1996. Organizations and social systems: Organization theory's neglected mandate. Administrative Science Quarterly 41(1): 146-162. (JSTOR link).

Stevenson, L. F. 1999. The Study of Human Nature: A Reader. Oxford University Press.

Stinson, J. E. and T. W. Johnson. 1975. The path-goal theory of leadership: A partial test and suggested refinement. The Academy of Management Journal 18(2): 242-252. (JSTOR link).

Stogdill, R. M., F. H. Goldner, A. L. Stinchcombe. 1967. Basic concepts for a theory of organization. Management Science (June): B666-B680. (JSTOR link).

Stomper, A. 2006. A theory of banks' industry expertise, market power, and credit risk. Management Science (October): 1618-1633. (JSTOR link).

Stone, D. N., S. M. Bryant and B. Wier. 2010. Why are financial incentive effects unreliable? An extension of self-determination theory. Behavioral Research In Accounting 22(2): 105-132.

Subramani, M. R. and N. Venkatraman. 2003. Safeguarding investments in asymmetric interorganizational relationships: Theory and evidence. The Academy of Management Journal 46(1): 46-62. (JSTOR link).

Suddaby, R. 2006. From the editors: What grounded theory is not. The Academy of Management Journal 49(4): 633-642. (JSTOR link).

Suojanen, W. W. 1963. Management theory: Functional and evolutionary. The Academy of Management Journal 6(1): 7-17. (JSTOR link).

Sutton, R. I. and B. M. Staw. 1995. What theory is not. Administrative Science Quarterly 40(3): 371-384. (JSTOR link).

Sweeney, P. D., D. B. McFarlin and E. J. Inderrieden. 1990. Using relative deprivation theory to explain satisfaction with income and pay level: A multistudy examination. The Academy of Management Journal 33(2): 423-436. (JSTOR link).

Szilagyi, A. D. and H. P. Sims, Jr. 1974. An exploration of the path-goal theory of leadership in a health care environment. The Academy of Management Journal 17(4): 622-634. (JSTOR link).

Tapiero, C. S. 1972. The theory of graphs in behavioral science. Decision Sciences 3(1): 57-81.

Teagarden, M. B., M. A. Von Glinow, D. E. Bowen, C. A. Frayne, S. Nason, Y. P. Huo, J. Milliman, M. E. Arias, M. C. Butler, J. M. Geringer, N. Kim, H. Scullion, K. B. Lowe and E. A. Drost. 1995. Toward a theory of comparative management research: An idiographic case study of the best international human resources management project. The Academy of Management Journal 38(5): 1261-1287. (JSTOR link).

Thayer, F. 1972. General system(s) theory: The promise that could not be kept. The Academy of Management Journal 15(4): 481-493. (JSTOR link).

Thomas, A. L. 1969. The Allocation Problem in Financial Accounting Theory. Studies in Accounting Research (3). American Accounting Association.

Thomas, A. L. 1974. The Allocation Problem: Part Two. Studies in Accounting Research (9). American Accounting Association.

Thomas, M. F. 1989. An application of socio-technical systems analysis to accounting variance control theory. Abstract. Journal of Management Accounting Research (1): 149-156.

Thompson, G. 1987. Inflation accounting in a theory calculation. Accounting, Organizations and Society 12(5): 523-543.

Thornton, D. B. 1986. Current cost disclosers and nondisclosers: Theory and Canadian evidence. Contemporary Accounting Research 3(1): 1-34.

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting. Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

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.

Tinker, A. M., B. D. Merino and M. D. Neimark. 1982. The normative origins of positive theories: Ideology and accounting. Accounting, Organizations and Society 7(2): 167-200.

Tipgos, M. A. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 977-983. (JSTOR link).

Toba, Y. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A reply. The Accounting Review (July): 756-758. (JSTOR link).

Tongtharadol, V., J. H. Reneau and S. G. West. 1991. Factors influencing supervisor's responses to subordinate's poor performance: An attributional analysis. Journal of Management Accounting Research (3): 194-212. (Summary).

Towry, K. L. 2003. Control in a teamwork environment: The impact of social ties on the effectiveness of mutual monitoring contracts. The Accounting Review (October): 1069-1095. (Towry discusses Social Identity Theory and how it can be applied to vertical and horizontal incentive systems). (Summary) and (JSTOR link).

Trowell, J. R. 1981. Fixed asset prices and economic production theory: Comment. Abacus 17(1): 8-12.

Trueman, B. 1990. Theories of earnings-announcement timing. Journal of Accounting and Economics (October): 285-301.

Tsamenyi, M., J. Cullen, and J. M. Gonzalez Gonzalez. 2006. Changes in accounting and financial information systems in a Spanish electricity company: A new institutional theory. Management Accounting Research (December): 409-432.

Urmson, J. O. 1968. The Emotive Theory of Ethics. Hutchinson.

Van de Vliert, E. and B. Kabanoff. 1990. Toward theory-based measures of conflict management. The Academy of Management Journal 33(1): 199-209. (JSTOR link).

Veblen, T. B. 2008. The Theory of the Leisure Class. Forgotten Books. (First published in 1899. Link).

Veblen, T. 2011. The Theory of the Leisure Class. CreateSpace.

Vinson, C. E. 1972. The cost of ignoring lead time unreliability in inventory theory. Decision Sciences 3(2): 87-105.

Von Bertalanffy, L. 1972. The history and status of general systems theory. The Academy of Management Journal 15(4): 407-426. (JSTOR link).

Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.

Wagner, D. G. and J. Berger. 1985. Do sociological theories grow? American Journal of Sociology ( 90): 697-728.

Weber, R. 1987. Toward a theory of artifacts: A paradigmatic base for information systems research. Journal of Information Systems (Spring): 3-19.

Webster, J. and L. K. Trevino. 1995. Rational and social theories as complementary explanations of communication media choices: Two policy-capturing studies. The Academy of Management Journal 38(6): 1544-1572. (JSTOR link).

Weick, K. E. 1995. What theory is not, theorizing is. Administrative Science Quarterly 40(3): 385-390. (JSTOR link).

Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).

Weisner, M. M. 2015. Using construal level theory to motivate accounting research: A literature review. Behavioral Research In Accounting 27(1): 137-180.

Welbourne, T. M., D. E. Johnson and A. Erez. 1998. The role-based performance scale: Validity analysis of a theory-based measure. The Academy of Management Journal 41(5): 540-555. (JSTOR link).

Werkmeister, W. H. 1961. Theories of Ethics: A Study in Moral Obligation. Johnsen.

Wheeler, P. 2001. The Myers-Briggs type indicator and applications to accounting education and research. Issues In Accounting Education (February): 125-150. (Wheeler examines Jungian personality-type theory and the psychometric instrument referred to as the Myers-Briggs type indicator. According to Jungian theory their are eight primary personality traits that divide into two dichotomous pairs of mental functions and two dichotomous pairs of attitudes: Extraversion and Introversion denote the EI attitude; Sensing and Intuition denote the SN perceiving mental function; Thinking and Feeling denote the TF judging mental function; and Judging and Perceiving denote the JP attitude toward the mental functions. For each person, one trait from each of the four dichotomies is predominant and the four predominant traits interact to define the personality type. According Jungian theory their are sixteen combinations or personality types).

Wilcox, J. W. 1971. A simple theory of financial ratios as predictors of failure. Journal of Accounting Research (Autumn): 389-395. (JSTOR link).

Willett, R. J. 1991. Transactions theory, stochastic processes and derived accounting measurement. Abacus 27(2): 117-134.

Williams, B. 1972. Morality: An Introduction to Ethics. 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, W. 1923. A theory of industrial conduct and leadership. Harvard Business Review (April): 322-330.

Williamson, O. E. 1981. The economics of organization: The transaction cost approach. American Journal of Sociology 87(3): 548-577.

Wilner, N. and J. Birnberg. 1986. Methodological problems in functional fixation research: Criticism and suggestions. Accounting, Organizations and Society 11(1): 71-80.

Worcester, D. A. Jr. 1957. Standards of faculty tenure and promotion: A pure theory. Administrative Science Quarterly 2(2): 216-234. (JSTOR link).

Wright, F. K. 1965. A theory of inventory measurement. Abacus 1(2): 150-155.

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

Young, D. W. 1979. Administrative theory and administrative systems: A synthesis among diverging fields of inquiry. Accounting, Organizations and Society 4(3): 235-244.

Young, S. D. 1987. Financial reporting and the Austrian theory of entrepreneurship. Abacus 23(1): 10-16.

Young, S. D. 1988. The economic theory of regulation: Evidence from the uniform CPA examination. The Accounting Review (April): 283-291. (JSTOR link).

Zhang, G. 2000. Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications. Journal of Accounting Research (Autumn): 271-295. (JSTOR link).