Management And Accounting Web

Small Business Accounting and Entrepreneurship Bibliography

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

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Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

Advent Software Inc. 2002. Understanding Partnership Accounting (Second Edition). Advent Software Inc.

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128. (JSTOR link).

Amato, N. and S. P. Schreiber. 2013. Small businesses struggle to navigate provisions of the health care law. Journal of Accountancy (January): 38-43.

Anderson, W. T. 1955. A master schedule for partnership dissolution-installment basis. The Accounting Review (January): 139-144. (JSTOR link).

Anderson, W. T. 1957. The admission of a partner, goodwill method. The Accounting Review (October): 646-648. (JSTOR link).

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Ashta, A. 2015. A social innovation in cost sharing for micro-entrepreneurs: The cooperative of activities and employment. Cost Management (May/June): 12-20.

Bachelder, C. 2016. The CEO of Popeyes on treating franchisees as the most important customers. Harvard Business Review (October): 33-36.

Bagranoff, N. A., S. M. Bryant and J. E. Hunton. 2002. Core Concepts of Consulting for Accountants. John Wiley & Sons.

Bain, H. 2016. Nexus and the small business. Strategic Finance (May): 19-20. (Tax implications).

Ballengee, N. B. 1990. Developing a performance appraisal system. Management Accounting (September): 52-54. (Small business appraisal system for professional staff).

Baron, R. A. and M. D. Ensley. 2006. Opportunity recognition as the detection of meaningful patterns: Evidence from comparisons of novice and experienced entrepreneurs. Management Science (September): 1331-1344. (JSTOR link).

Baudoin, P. and M. S. Luehlfing. 1997. Family-owned businesses: A challenge for management accountants. Management Accounting (March): 46-48, 50-51.

Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Behn, B. K., B. T. Carver and T. L. Neal. 2013. Small firms and the value of improvements in corporate governance mechanisms. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 171-179.

Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.

Bennett, C. W. 1948. A case study of small business controls. N.A.C.A. Bulletin (April 15): 991-1026. (Sections include: production control, accounting and cost control, and general control techniques).

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98. (JSTOR link).

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

Berst, I. P. 1958. Efficient accounting for the small company. N.A.A. Bulletin (April): 37-45.

Bienz, J. F. 1969. The Kelson happening. Management Accounting (July): 24-26. (Case study related to a small company and computers).

Bird, M. M. 1973. Major problem areas as perceived by presidents of small manufacturing firms: A case study. The Academy of Management Journal 16(3): 510-515. (JSTOR link).

Bizplanbuilder Express: A Guide to Creating a Business Plan With Bizplanbuilder. 2003. South-Western Educational Publishing.

Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.

Boer, G. B. and S. W. Barcus III. 1981. How a small company evaluates acquisition of a minicomputer. Management Accounting (March): 13-14, 17-23.

Bogart, F. O. 1965. Tax considerations in partnership agreements. The Accounting Review (October): 834-838. (JSTOR link).

Borthick, A. F. and J. H. Scheiner. 1988. Selection of small business computer systems: Structuring a multi-criteria approach. Journal of Information Systems (Fall): 10-29.

Bowlin, W. F, C. Renner, B. Hollis, S. Hollis, K. Kaliban, M. H. McDonald and F. M. Trocini. 2003. Cost modeling for start-up businesses: A field study of Heartland Resource Technologies, LLC. The Journal of Cost Analysis & Management (Summer): 59-73.

Box, R. 2011. How to land an SBA loan. Journal of Accountancy (March): 34-37.

Boyle, J. F., A. A. Gramling, D. R. Hermanson and H. M. Hermanson. 2015. Audit committee material weaknesses in smaller reporting companies: Still struggling. Journal of Forensic & Investigative Accounting 7(1): 110-121.

Brazeal, H. H. Jr. 1970. Large company planning techniques will work in small multi-plant companies. Management Accounting (September): 21-24, 31.

Bressler, L. A. and M. S. Bressler. 2006. How entrepreneurs choose and use accounting information systems. Strategic Finance (June): 56-60. (Survey).

Brewer, P. C., M. A. Garamoni and J. Haddad. 2008. University Tees: Introducing fundamentals of management accounting in a small business. Journal of Accounting Education 26(2): 91-102.

Brooke, W. 1951. Production control in a small foundry. N.A.C.A. Bulletin (April): 956-960.

Brown, J. 1975. Designing an accounting system for a small business. Management Accounting (June): 27-30.

Brown, R. O. 1967. Small business controls: The case of job shop. Management Accounting (March): 51-54.

Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bryan, E. L. and G. T. Friedlob. 1984. Why small businesses fail: Testimony proposes solutions. Management Accounting (January): 16, 73.

Buerke, E. A. 1972. The small-business accountant. Management Accounting (November): 51-52.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burton, E. J. and S. M. Bragg. 2000. Accounting and Finance for Your Small Business. Wiley.

Bushong, G. and P. S. Koku. 2012. Look before you leap: Marketing advice for small firms. The CPA Journal (May): 52-59.

Bushong, J. G. and D. W. Cornell. 1995. The case of the small business client. Issues In Accounting Education (Spring): 181-190.

Buskirk, B. and M. Lavik. 2004. Entrepreneurial Marketing: Real Stories and Survival Strategies. South-Western Educational Publishing.

Byrd, M. J. and L. Megginson. 2008. Small Business Management: An Entrepreneur's Guidebook, 6th edition. McGraw-Hill/Irwin.

Carpenter, G. E. and J. Northam. 2011. Using IRC section 127 plans in a family business: Employer-provided educational assistance. The CPA Journal (November): 58-60.

Carter, N. M. 1990. Small firm adaptation: Responses of physicians' organizations to regulatory and competitive uncertainty. The Academy of Management Journal 33(2): 307-333. (JSTOR link).

Cashell, J. D. 1995. The effects of SAS No. 55 on audits of small businesses. Accounting Horizons (September): 11-22.

Cassar, G., C. D. Ittner and K. S. Cavalluzzo. 2015. Alternative information sources and information asymmetry reduction: Evidence from small business debt. Journal of Accounting and Economics (April-May): 242-263.

Cassiman, B. and M. Ueda. 2006. Optimal project rejection and new firm start-ups. Management Science (February): 262-275. (JSTOR link).

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

Chandar, N. and M. H. Sanchez. 2013. SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education (10): 91-102.

Chandler, J. S. and T. N. Trone. 1982. 'Bottom-up' budgeting and control. Management Accounting (February): 37-41.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chapman, C. H. 1975. A small business financial model. Management Accounting (July): 20-22, 29.

Chapman, R. G. 1962. Starting budgeting in small companies. N.A.A. Bulletin (May): 59-66.

Chen, M. and D. C. Hambrick. 1995. Speed, stealth, and selective attack: How small firms differ from large firms in competitive behavior. The Academy of Management Journal 38(2): 453-482. (JSTOR link).

Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).

Chrisman, J. J., J. H. Chua, P. Sharma and T. R. Yoder. 2009. Guiding family businesses through the succession process. The CPA Journal (June): 48-51.

Christensen, H. A. 1967. Small business and its accountants: A case report. Management Accounting (March): 41-45.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Collins, J. C. 2006. Small business software grows up. Journal of Accountancy (March): 50-56.

Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.

Connally C. E. 1987. An inside look at small business reform. Management Accounting (March): 57-60.

Connolly, H. A. 1979. Planning a new cost system: The Unfreezing stage. Management Accounting (November): 19-24.

Cooper, F. J. 1977. POS devices: You don't have to be a giant. Management Accounting (May): 31-34.

Corbin, D. A. 1956. A simple method for preparing a priority table in partnership liquidation by installments. The Accounting Review (April): 313-315. (JSTOR link).

Cornish, H. W. 1965. Systems in small business. Management Accounting (October): 7-11.

Coupey, E. 2004. Digital Business: Concepts and Strategies (2nd Edition). Prentice Hall.

Cozad, M. A. 2005. Top 5 SOX best practices for small companies. Strategic Finance (October): 42-46.

Crabtree, G. 2012. Five steps to grow beyond the $5 million mark: Escaping the black hole of business. The CPA Journal (December): 17.

Crawford, W, B. K. Klamm and M. W. Watson. 2007. Surviving three SOX opinions. Strategic Finance (May): 46-53. (Helping small companies plan their SOX compliance).

Crites, S. E. 1970. Of men and money: The problem of the small business. Management Accounting (April): 14-16.

Csordos, M. 2003. Business Lessons for Entrepreneurs: 35 Things I Learned Before The Age of Thirty. South-Western Educational Publishing.

Curran, S. J. 1970. Assisting a small business. Management Accounting (June): 54-55, 63.

Daigle, R. J., P. W. Morris and D. C. Hayes. 2009. Small businesses: Know thy enemy and their methods. The CPA Journal (October): 30-37.

Dascher, P. E. and W. K. Harmon. 1984. The dark side of small business computers. Management Accounting (May): 62-67.

Datar, S. M., M. J. Epstein and K. Yuthas. 2009. Management accounting and control: Lessons from the world's tiniest businesses. Strategic Finance (November): 26-34.

Davis, J. R. 1977. Shared services: Survival for the small business? Management Accounting (May): 27-30.

Davis, M. W. 1973. Cash flow analysis for feedlot operations. Management Accounting (June): 38-41.

Deere & Company Staff. 2000. Farm and Ranch Business Management (Farm Business Management (Textbooks)). Deere Company.

DeFelice, A. 2010. Blue-ribbon panel narrows field for private company financial reporting. Journal of Accountancy (September): 24-29.

Demski, J. S. 1973. Rational choice of accounting method for a class of partnerships. Journal of Accounting Research (Autumn): 176-190. (JSTOR link).

Digiacomo, J. and J. Kleckner. 2003. Win Government Contracts for Your Small Business (CCH Business Owner's Toolkit series). CCH Inc.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Donegan, M. C. 2002. Growth and Profitability: Optimizing the Finance Function for Small and Emerging Businesses. John Wiley & Sons.

Douglas, D. V. 1981. LIFO: Big benefits for a small company. Management Accounting (April): 40-42.

Drews, A. L. 1975. Bookkeeping for small business. Management Accounting (October): 33-34, 40.

DuBrin, A. J. 2000. The Active Manager: How to Plan, Organize, Lead and Control Your Way to Success. South-Western Educational Publishing.

Dunn, P. 2002. Never Say You're an Accountant: Turning Your Practice into a Consulting Powerhouse. John Wiley & Sons.

Durak, R. 2013. New option a game changer for private companies. The AICPA's framework for SMEs offers an alternative in non-GAAP reporting. Journal of Accountancy (September): 44-46, 48, 50.

Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.

Eber, J. E., P. M. Schwer and H. Mohammadi. 2013. Small company CFOs: Strategic partners or scorekeepers? Strategic Finance (December): 35-41.

Eden, D. F. 1972. Computerized inventory control in a small company. Management Accounting (August): 39-42, 46.

Edgar, W. B. 1954. Cost reduction to help small business. N.A.C.A. Bulletin (March): 842-849.

Edwards, E. D. Jr. 1992. What financial problems? Management Accounting (August): 54-57. (Related to small business accounting).

Engle, R. E. 1985. How to choose the right form of doing business. Management Accounting (January): 44-47.

Englebrecht, T. D. and S. C. Colburn. 1991. When a small business fails: How Sec. 1244 cushions the risk. Management Accounting (December): 33-36.

Englebrecht, T. D., C. Mitchell and O. Martinson. 1998. What is reasonable compensation in closely held corporations? Management Accounting (March): 38-40, 42-44.

Eshelman, J. A. Jr. 1956. Helping everyone plan a small business. N.A.C.A. Bulletin (June): 1271-1274.

Evans, J. H. III and F. E. Evans. 1986. A small manufacturer's success story. Management Accounting (August): 47-49.

Fairlie, R. W. 2006. The personal computer and entrepreneurship. Management Science (February): 187-203. (JSTOR link).

Fellingham, J. C. and R. A. Young. 1989. Special allocations, investment decisions, and transactions costs in partnerships. Journal of Accounting Research (Autumn): 179-200. (JSTOR link).

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85. (JSTOR link).

Finne, S. and H. Sivonen. 2009. The Retail Value Chain: How to Gain Competitive Advantage Through Efficient Consumer Response (ECR) Strategies. Kogan Page.

Fishman, S. 2010. Deduct It!: Lower Your Small Business Taxes, 7th edition. Nolo.

Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.

Fogler, H. R. 1972. Investment strategy for a small growth company. Decision Sciences 3(1): 31-46.

Fornaro, J. M., C. D. Lange and P. D. Lucido. 2016. The continuing evolution of accounting alternatives for private companies. The CPA Journal (January): 48-55.

Fraser, C. E. 1925. Can the small merchant compete with the large store? Harvard Business Review (July): 456-465.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Freimuth, R. C. 1982. Cash management for smaller businesses: A new technique. Management Accounting (June): 58-60.

Fried, J. and D. H. Hansson. 2010. Rework. Crown Business. (Counterintuitive rules for small-business success, e.g., Ignore the details early on, and Good enough is fine).

Friedlander, F. and H. Pickle. 1968. Components of effectiveness in small organizations. Administrative Science Quarterly 13(2): 289-304. (JSTOR link).

Gaffney, V. 1959. A small company billing procedure. N.A.A. Bulletin (March): 50.

Gaglio, M. and F. J. Cieza. 2014. Developing strategic partnerships with small business in retirement planning. The CPA Journal (February): 52-54.

Gaither, J. F. 1959. Tax effects of qualifying as a pseudo corporation. N.A.A. Bulletin (March): 79-84. (Related to the Technical Amendments Act of 1958).

Gard, R. 2013. Business or hobby? The nine factors. Journal of Accountancy (October): 71.

Gartenberg, M. 1979. Small business: A question of survival. Management Accounting (November): 14-15, 24.

Garties, C. and A. E. Oxenreiter. 1929. Retail accounting. N.A.C.A. Bulletin (May 1).

Gaskill, G. T. and J. M. Hyland. 1989. Starting and managing a small business. Management Accounting (December): 28-31.

Geary, R. R. 1974. The loner: A small firm's controller speaks out. Management Accounting (December): 15-16, 28.

Geber, M. E. 1995. The E-Myth Revisited: Why Most Small Businesses Don't Work and What to Do About It. Harperbusiness.

Geeraerts, G. 1984. Erratum: The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(3): 456. (JSTOR link).

Geeraerts, G. 1984. The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(2): 232-237. (JSTOR link).

Goldstine, J. A. 2006. Fraud auditing small businesses with the wheel. Journal of Forensic Accounting 7(1): 245-246.

Goliger, J. 1947. Simplified budgeting for small companies. N.A.C.A. Bulletin (February 15): 757-760.

Gómez-Mejía, L. R., K. T. Haynes, M. Núñez-Nickel, K. J. L. Jacobson and J. Moyano-Fuentes. 2007. Socioemotional wealth and business risks in family-controlled firms: Evidence from Spanish olive oil mills. Administrative Science Quarterly 52(1): 106-137. (JSTOR link).

Gould, J. H. 1956. Cost control for a small manufacturer. N.A.C.A. Bulletin (January): 579-595.

Gramling, A. A., D. R. Hermanson, H. M. Hermanson and Y. Zhongxia. 2010. Addressing problems with the segregation of duties in smaller companies. The CPA Journal (July): 30-34. (Related to internal control).

Grauberd, A. 2009. SEC rulemaking affecting smaller public companies: The rule 144 amendments. The CPA Journal (February): 26-28.

Gray, G. 1991. Accounting information system selection in small organizations: Incongruences between accounting professions. Journal of Information Systems (Spring): 17-35.

Green, J. W. 2006. Section 404 for small caps. Journal of Accountancy (March): 67-70.

Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 9­11.

Guerin, R. J. 1965. EDP - A case history of a small company. Management Accounting (December): 14-17.

Gullapalli, S. M. 1979. Simulating a cash budget for a small manufacturer. Management Accounting (November): 25-29.

Gundry, L. K. and A. Buckho. 1996. Field Casework : Methods for Consulting to Small and Startup Businesses (Entrepreneurship and the Management of Growing Enterprises). Sage Publications.

Habiby, A. S. and D. M. Coyle Jr. 2010. The high-intensity entrepreneur. Harvard Business Review (September): 74-78.

Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Hanks, G. F. and P. L. Murphy. 1984. A look at accounting for small manufacturers. Management Accounting (April): 40-44.

Hardin, J. R. and M. Segal. 2013. Tax implications of healthcare reform for small businesses. The CPA Journal (October): 52-54.

Harmmon, W. K., K. M. Poston and P. E. Dascher. 1988. Provision and inadequacy of small business computer controls: A model and empirical test. Journal of Information Systems (Fall): 30-49.

Hartman, B. P. and J. F. Cheleno. 1979. Estimating profit and cash flow for a new funeral home. Management Accounting (November): 35-38.

Haskell, F. L. 1950. Three approaches to management of costs in the small office. N.A.C.A. Bulletin (May): 1091-1096.

Hatten, T. S. 2011. Small Business Management: Entrepreneurship and Beyond, 5th edition. South-Western College Pub.

Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

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

He, L. and Y. He. 2014. The start-up NY program. The CPA Journal (December): 54-61.

Henderson, R. H. 1975. Day care: A business operated for profit. Management Accounting (April): 39-42.

Hendrickson, J. and P. E. Juras. 2000. Silver Lining Portrait Studios, Inc.: An exploration of environmental accounting. Strategic Finance (October): 77-81.

Hennessy, J. H. Jr. 1969. Ad hoc research in small companies. Management Accounting (July): 27-30.

Hennig, C. J., R. D. Mautz Jr and A. L. Evans. 2013. Dealing with Schedule UTP disclosure requirements. The CPA Journal (August): 40-45. (Uncertain tax position statement).

Hensler, E. J. Jr. 1973. Accounting for small nonprofit organizations. Management Accounting (January): 41-44.

Hermanson, D. R. and R. W. Houston. 2008. Quality control defects revealed in smaller firms' PCAOB inspection reports. The CPA Journal (December): 36-39.

Hermanson, D. R. and R. W. Houston. 2009. Evidence from PCAOB's second inspections of small firms. The CPA Journal (February): 58-60.

Hermanson, D. R., R. W. Houston and J. C. Rice. 2007. PCAOB inspections of smaller CPA firms: Initial evidence from inspection reports. Accounting Horizons (June): 137-152.

Heslop, G. and L. A. Kapp. 2011. Protecting small businesses from fraud: Simple controls can reduce opportunities. The CPA Journal (October): 62-67.

Heyman, J. K. 1930. The importance of private business histories. Harvard Business Review (April): 354-358.

Hicks, D. T. 1998. Activity-Based Costing: Making it Work for Small and Mid-Sized Corporations. John Wiley & Sons.

Hildebrand, G. R. 1982. Let's look at financial reporting by smaller businesses. Management Accounting (April): 42-47.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.

Hines, C., J. Kreuze and S. Langsam. 2011. The new healthcare tax credit for small employers: Considerations for tax-exempt organizations and businesses. The CPA Journal (March): 46-49.

Hite, P. A. 1998. An examination of factors influencing financial reporting decisions of small business owner-managers. Behavioral Research In Accounting (10): 159-178.

Hitt, M. A., R. D. Ireland, M. Camp and D. Sexton. Editors. 2002. Strategic Entrepreneurship: Creating a New Mindset (Strategic Management Society). Blackwell Publishers.

Hoffelder, K. 2012. Mind the GAAP alternatives: More accounting options for small and midsize companies are on the way. CFO (September): 16-18. (Three GAAP alternatives: 1. AICPA financial reporting framework for SMEs, 2. Private company GAAP, and 3. IFRS for SMEs or IFRS light).

Hoffman, D. 1957. But no tears for John Small. N.A.C.A. Bulletin (February): 744-750.

Hopson, J. F. and P. D. Hopson. 2014. Making the right choice of business entity. The CPA Journal (October): 42-47.

Horvitz, P. M. and R. R. Pettit. 1984. Problems in Financing Small Business. JAI Press.

Horwath, E. B., L. Toth and J. D. Lesure. 1978. Hotel Accounting. John Wiley & Sons.

Howorth, C. and P. Westhead. 2003. The focus of working capital management in UK small firms. Management Accounting Research (June): 94-111.

Hoy, F. and D. Hellriegel. 1982. The Kilmann and Herden model of organizational effectiveness criteria for small business managers. The Academy of Management Journal 25(2): 308-322. (JSTOR link).

Hsu, D. H. 2006. Venture capitalists and cooperative start-up commercialization strategy. Management Science (February): 204-219. (JSTOR link).

Huebner, R. F. Jr. 1978. Selecting a retirement program for a small corporation. Management Accounting (January): 27-33.

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).

Human, S. E. and K. G. Provan. 2000. Legitimacy building in the evolution of small-firm multilateral networks: A comparative study of success and demise. Administrative Science Quarterly 45(2): 327-365. (JSTOR link).

Hutton, A. P. 2007. A discussion of ‘corporate disclosure by family firms’. Journal of Accounting and Economics (September): 287-297.

Hyatt, J. and M. Surka. 2013. Being all things to some people: To compete with Goliaths, corporate David's need plenty of organizational flexibility. CFO (October): 58-59.

Hyde, D. F. 1964. Rendering aid to small business. N.A.A. Bulletin (February): 47-48.

Johnson, H. T., G. J. Fults, and P. Jackson. 1990. Activity Management and performance measurement in a service organization. Proceedings of the Third Annual Management Accounting Symposium. American Accounting Association: 63-73.

Johnston, R. P. 2005. High tech for the small office. Journal of Accountancy (December): 41-45.

Jones, G. M. and S. A. Awad. 1972. The use of accounting techniques in small firms. Management Accounting (February): 41-44.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Jones, R. G. Jr. 1979. Analyzing initial and growth financing for small businesses. Management Accounting (November): 30-34, 38.

Journal of Accountancy. 2005. The easier, more streamlined accounting solution for accountants...and their small business clients. Journal of Accountancy (October): 18-19.

Journal of Accountancy. 2005. What small firms can do. Journal of Accountancy (May): 36-37.

Joyce, T. and B.P. Stivers. 2000. Leveraging knowledge in small firms. Journal of Cost Management (May/June): 6-10.

Kachaner, N., G. Stalk and A. Bloch. 2012. What you can learn from family business. Harvard Business Review (November): 102-106.

Kalleberg, A. L. and K. T. Leicht. 1991. Gender and organizational performance: Determinants of small business survival and success. The Academy of Management Journal 34(1): 136-161. (JSTOR link).

Kalnins, A. and W. Chung. 2006. Social capital, geography, and survival: Gujarati immigrant entrepreneurs in the U.S. lodging industry. Management Science (February): 233-247. (JSTOR link).

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Katz, J. and R. Green. 2010. Entrepreneurial Small Business, 3rd edition. McGraw-Hill/Irwin.

Kettering, R. C. 2001. Accounting for quality with nonfinancial measures: A simple no-cost program for the small company. Management Accounting Quarterly (Spring): 14-19. (Summary).

Kilzer, J. R. and G. G. Glausser. 1984. Closing the small business management gap. Management Accounting (May): 57-61.

Kim, K. J. and M. M. K. Fleming. 1989. Where did the cash go? Management Accounting (July): 39-43. (Related to preventing small business employee theft).

King, R., P. M. Clarkson and S. Wallace. 2010. Budgeting practices and performance in small healthcare businesses. Management Accounting Research (March): 40-55.

Kleinau, G. R. 1945. Accounting efficiencies in small companies. N.A.C.A. Bulletin (October 15): 147-163.

Knight, R. A. and L. G. Knight. 1993. Planning: The key to small business survival. Management Accounting (February): 33-34.

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