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.

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

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