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MANAGEMENT AND ACCOUNTING WEB |
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Surveys & Survey Methods Bibliography |
Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616. (JSTOR link).
Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).
Adhikari, A., M. A. Flanigan and R. H. Tondkar. 1999. A survey of international accounting education in the US and some other countries. Journal of Accounting Education 17(2-3): 175-189.
Ahadiat, N. 2008. In search of practice-based topics for management accounting education. Management Accounting Quarterly (Summer): 42-54.
Ainsworth, W. J. 1988. Survey of senior manufacturing executives. Journal of Cost Management (Fall): 3.
Albanese, R. 1972. Profiles of P.O.M.C. The Academy of Management Journal 15(3): 371-374. (JSTOR link). (Surveys of 50 students' and 50 managers' sentiments towards the terms planning, organization, motivation, and control).
Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success n public accounting? Accounting Horizons (March): 69-76. (Survey).
Alreck, P. L. and R. B. Settle. 1994. The Survey Research Handbook. McGraw-Hill.
Andersen, A. V. 1963. Why write? The Accounting Review (October): 827-830. (JSTOR link).
Armitage, H. and A. A. Atkinson. 1990. The choice of productivity measures in organizations. Measures for Manufacturing Excellence (Harvard Business School Press) Chapter 4: 91-126.
Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.
Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.
Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.
Arnold, D. F. and T. J. Geiselhart. 1984. Practitioners' views on five-year educational requirements for CPAs. The Accounting Review (April): 314-324. (JSTOR link).
APQC/CAM-I. 1995. Activity Based Management Consortium Study. American Productivity and Quality Center/CAM-I.
Atkinson, A. 1987. Intrafirm Cost and Resource Allocations: Theory and Practice. Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph.
Baiman, S. 1982. Agency research in managerial accounting: A survey. Journal of Accounting Literature (1): 154-213.
Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting Organizations and Society 15(4): 314-371.
Baker, R. E. and C. E. White Jr. 1999. Internet uses in accounting education: Survey results. Journal of Accounting Education 17(2-3): 255-266.
Baker, W. M. 2006. What's your main technology concern? Strategic Finance (December): 48-55. (Survey).
Barlev, B. 1986. Total factor productivity and cost variances: Survey
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Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.
Bartezzaghi, E., F. Turco, and G. Spina. 1992. The impact of the just-in-time on production system performance: A survey of Italian industry. International Journal of Operations & Production Management 12(1).
Bavishi, V. B. 1981. Capital budgeting practices at multinationals. Management Accounting (August): 32-35. (Survey of Fortune 500 multinationals).
Bean, V. L. and J. N. Medewitz. 1987. Computer education: A survey of accounting graduates. Journal of Accounting Education 5(2): 243-258.
Benjamin, J. J. and V. C. Brenner. 1974. Perceptions of journal quality. The Accounting Review (April): 360-362. (JSTOR link).
Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.
Berenheim, R. E. 1992. Corporate Ethics Practices. New York: The Conference Board.
Berry, S. E., H. J. Watson and W. T. Greenwood. 1978. A survey as to the content of the introductory POM course. The Academy of Management Journal 21(4): 699-714. (JSTOR link).
Billesbach, T., A. Harrison, and S. Croom-Morgan. 1991. Just-in-time: A United States United Kingdom comparison. International Journal of Operations & Production Management 11(10).
Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56. (Survey of 233 companies).
Blanthorne, C., S. E. Kovar and D. G. Fisher. 2007. Accounting educators' opinions about ethics in the curriculum: An extensive view. Issues In Accounting Education (August): 355-390.
Boley, R. and P. Danos. 1980. Awareness and usage of LEXIS by accounting educators: A survey. The Accounting Review (January): 102-106. (JSTOR link).
Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.
Bouwens, J. and M. A. Abernethy. 2000. The consequences of customization on management accounting system design. Accounting, Organizations and Society 25(3): 221-241. (Summary).
Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. The feasibility of professional schools: An empirical study. The Accounting Review (April): 465-473. (JSTOR link).
Brenner, V. C. 1970. Financial statement users' views of the desirability of reporting current cost information. Journal of Accounting Research (Autumn): 159-166. (JSTOR link).
Bressler, L. A. and M. S. Bressler. 2006. How entrepreneurs choose and use accounting information systems. Strategic Finance (June): 56-60.
Brown, D. S. 1964. Subordinates' views of ineffective executive behavior. The Academy of Management Journal 7(4): 288-299. (JSTOR link).
Brown, J. F. Jr. 1986. How U. S. firms conduct strategic planning. Management Accounting (February): 38, 40-44, 55.
Brown, L. D., R. J. Huefner and J. Weintrop. 1988. Financial data bases in accounting doctoral programs. Issues In Accounting Education (Fall): 228-240.
Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).
Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).
Bryan, B. J. and L. M. Smith. 1997. Faculty perspectives of auditing topics. Issues In Accounting Education (Spring): 1-14. (Survey).
Buchman, T. A. and J. A. Tracy. 1982. Obtaining responses to sensitive questions: Conventional questionnaire versus randomized response technique. Journal of Accounting Research (Spring): 263-271. (JSTOR link).
Busby, J. S. and C. G. C. Pitts. 1997. Real options in practice: An exploratory survey of how finance officers deal with flexibility in capital appraisal. Management Accounting Research (June): 169-186.
Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.
Campbell, D. K., J. Gaertner and R. P. Vecchio. 1983. Perceptions of promotion and tenure criteria: A survey of accounting educators. Journal of Accounting Education 1(1): 83-92.
Campbell, D. R. and R. W. Williams. 1983. Accreditation of accounting programs: Administrators' perceptions of proposed AACSB standards. Issues In Accounting Education: 60-70.
Carcello, J. V., D. R. Hermanson, R. H. Hermanson and D. H. Turner. 1994. Doctoral study in accounting: Costs and financial support. Issues In Accounting Education (Fall): 219-230. (Two surveys).
Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).
Cargile, B. R. and B. Bublitz. 1986. Factors contributing to published research by accounting faculties. The Accounting Review (January): 158-178. (JSTOR link).
Carr, L. P. and L. A. Ponemon. 1992. Manager's perceptions about quality costs. Journal of Cost Management (Spring): 65-71.
Carr, R. L. 1961. A survey of current depreciation practices. N.A.A. Bulletin (February): 5-20.
Carver, M. R., M. L. Hirsch Jr. and D. E. Strickland.1993. The responses of accounting administrators to ethically ambiguous situations: The case of fund raising. Issues In Accounting Education (Fall): 300-319.
Carver, M. R. Jr., T. E. King. 1986. Attitudes of accounting practitioners towards accounting faculty and accounting education. Journal of Accounting Education 4(1): 31-43.
Casey, C. J. Jr. 1980. Variation in accounting information load: The effect on loan officers' predictions of bankruptcy. The Accounting Review (January): 36-49. (JSTOR link).
Cash, J. I. Jr., A. D. Bailey, Jr. and A. B. Whinston. 1977. A survey of techniques for auditing EDP-based accounting information systems. The Accounting Review (October): 813-832. (JSTOR link).
Chan, S. H. and S. Wright. 2007. Feasibility of more frequent reporting: A field study informed survey of in-company accounting and IT. Professionals. Journal of Information Systems (Fall): 101-115.
Chandra, A., J. J. Cheh and I. Kim. 2006. Do we teach enough IT skills in management accounting courses? Management Accounting Quarterly (Fall): 49-54. (Survey).
Chandra, G. 1974. A study of the consensus on disclosure among public accountants and security analysts. The Accounting Review (October): 733-742. (JSTOR link).
Chandra, G. 1977. A study of the consensus on disclosure among public accountants and security analysts: A reply. The Accounting Review (April): 513-515. (JSTOR link).
Chen, C. C. and K. T. Jones. 2005. Are companies really ready for stretch targets? Management Accounting Quarterly (Summer): 10-18. (A survey of MBA students).
Chen, K. H. and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review (April): 508-512. (JSTOR link).
Chenhall, R. H. and K. Langfield-Smith. 1998. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research (March): 1-19.
Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).
Choi, A. C. D. 1968. Translation of foreign operations: A survey. Management Accounting (April): 28-30.
Chow, C. W. and W. A. Van der Stede. 2006. The use and usefulness of nonfinancial measures. Management Accounting Quarterly (Spring): 1-8. (Survey).
Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. Results based on responses from 142 managers - mostly executive MBA students. (Summary).
Chow, C. W., M. D. Shields and A. Wong-Boren. 1988. A compilation of recent surveys and company-specific descriptions of management accounting practices. Journal of Accounting Education 6(2): 183-207.
Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).
Cluskey, G. R. Jr., C. R. Ehlen and R. Rivers. 2007. Accounting theory: Missing in action? Management Accounting Quarterly (Winter): 24-31. (Survey of 88 doctoral granting institutions in the U.S.).
Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research (June): 109-135.
Cohen, J. R. and L. Paquette. 1991. Management accounting practices: Perceptions of controllers. Journal of Cost Management (Fall): 73-83.
Cohen, J. R. and L. W. Pant. 1989. Accounting educators' perceptions of ethics in the curriculum. Issues In Accounting Education (Spring): 70-81.
Collins, A. B., B. K. Parrish and D. L. Collins. 1998. Gender and the tenure track: Some survey evidence. Issues In Accounting Education (May): 277-299.
Collins, F. 2006. Career self-interest and concern for others - The effects of co-worker attitudes on fraudulent behavior. Accounting and the Public Interest (6): 95-115.
Collins, F., P. Munter and D. W. Finn. 1987. The budgeting games people play. The Accounting Review (January): 29-49. (JSTOR link).
Conover, T. L., S. Salter and J. E. Price. 1994. International accounting education: A comparison of course syllabi and CFO preferences. Issues In Accounting Education (Fall): 259-270. (Survey).
Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.
Cotton, W. D. J., S. M. Jackman and R. A. Brown. 2003. Note on a New Zealand replication of the Innes et at. UK activity-based costing survey. Management Accounting Research (March): 67-72.
Cress, W. P. and J. B. Pettijohn. 1985. A survey of budget-related planning and control systems. Journal of Accounting Education 3(2): 61-77.
Cronan, T. P. and C. E. Fries. 1986. MIS and computer applications in accounting courses - Report of a survey. Journal of Accounting Education 4(1): 237-244.
Crum, W. F. 1973. Interim reports: Do they meet MAP standards? Management Accounting (May): 26-28.
Crum, W. F. 1978. Survey of doctoral programs in the United States. The Accounting Review (April): 486-494. (JSTOR link).
Crum, W. F. 1981. 1980 Survey of doctoral programs in accounting in the United States. The Accounting Review (July): 634-641. (JSTOR link).
Crum, W. F. and D. E. Garner. 1985. 1983 Survey of doctoral programs in accounting in the United States and Canada. The Accounting Review (July): 519-525. (JSTOR link).
Damitio, J. W. and R. S. Schmidgall. 2007. What accounting skills do managers value? Strategic Finance (October): 52-53.
DeBusk, G. K. and A. D. Crabtree. 2006. Does the balanced scorecard improve performance? Management Accounting Quarterly (Fall): 44-48. (Survey).
Deitrick, J. W. and C. W. Alderman. 1980. Pension plans: What companies do - and do not - disclose. Management Accounting (April): 24-29.
DeSalvia, D. N. and G. R. Gemmill. 1971. An exploratory study of the personal value systems of college students and managers. The Academy of Management Journal 14(2): 227-238. (JSTOR link).
DeZoort, F. T., A. T. Lord and B. R. Cargile. 1997. A comparison of accounting professors' and students' perceptions of the public accounting work environment. Issues In Accounting Education (Fall): 281-298. (Survey).
Dillman, D. A. 1978. Mail and Telephone Surveys: The Total Design Method. Wiley.
Dittman, D. A., H. A. Juris and L. Revsine. 1980. Unrecorded human assets: A survey of accounting firms' training programs. The Accounting Review (October): 640-648. (JSTOR link).
Donelan, J. G. and R. O. Reed. 1992. Characteristics of accounting programs: A survey of students' perceptions. Journal of Accounting Education 10(1): 191-209.
Dosch, J. and M. Wilson. 2007. Are you satisfied with your company's ABC system? Cost Management (March/April): 34-39. (Survey).
Dossett, D. L., G. P. Latham and L. M. Saari. 1980. The impact of goal setting on survey returns. The Academy of Management Journal 23(3): 561-567. (JSTOR link).
Drury, C. and M. Tayles. 1995. Issues arising from surveys of management accounting practice. Management Accounting Research (September): 267-280.
Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.
Dykxhoorn, H. J. and K. E. Sinning. 1996. Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms. Journal of Accounting Education 14(4): 415-434.
Ecton, W. W. and J. A. Knoblett. 1970. Attitudes of management accountants on the investment credit issue. Management Accounting (September): 36-37, 43.
Edmonds, T. P. 1988. A multidimensional assessment of practitioner perceptions regarding microcomputer course content. Issues In Accounting Education (Spring): 65-71.
Engstrom, J. H. and F. W. Windal. 1985. Accounting education for MBA students: A survey. Journal of Accounting Education 3(1): 107-121.
Epstein, M. J. and K. G. Palepu. 1999. What financial analysts want. Strategic Finance (April): 48-52. (Survey).
Esmond-Kiger, C., M. L. Tucker and C. A. Yost. 2006. Emotional intelligence: From the classroom to the workplace. Management Accounting Quarterly (Winter): 35-42.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The lease-purchase decision. Management Accounting (May): 57-58.
Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The Lease-Purchase Decision. National Association of Accountants and the Society of Management Accountants of Canada.
Fink, A. 2005. How to Conduct Surveys: A Step-by-Step Guide. Sage.
Firth, M. 1980. Perceptions of auditor independence and official ethical guidelines. The Accounting Review (July): 451-466. (JSTOR link).
Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77. Used field interviews and a questionaire survey of marketing executives.
Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).
Fowler, F. J. 2002. Survey Research Methods (Applied Social Research Methods). Sage.
Frakes, A. H. 1987. Survey of undergraduate auditing education. Journal of Accounting Education 5(1): 99-126.
Francia, A. J. and R. H. Strawser. 1971. Perceptions of financial reporting practices by accounting educators: An empirical study. The Accounting Review (April): 380-384. (JSTOR link).
Francia, A. J. and R. H. Strawser. 1972. Attitudes of management accountants on the state of the art. Management Accounting (May): 21-24.
Francia, A. J., S. D. Grossman and R. H. Strawser. 1978. The attitudes of management accountants. Management Accounting (November): 35-40.
Frank, K. E., R. K. Hanson, D. J. Lowe and J. K. Smith. 2001. CPAs' perceptions of the emerging multidisciplinary accounting/legal practice. Accounting Horizons (March): 35-48.
Frecka, T. J. and W. D. Nichols. 2004. Characteristics of master's in accounting degree programs. Issues In Accounting Education (May): 165-188.
Fremgen, J. M. 1973. Capital budgeting practices: A survey. Management Accounting (May): 19-25.
Friedlan, J. M. 1995. The effects of different teaching approaches on students' perceptions of the skills needed for success in accounting courses and by practicing accountants. Issues In Accounting Education (Spring): 47-63.
Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).
Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).
Gallagher, C. A. 1974. Perceptions of the value of a management information system. The Academy of Management Journal 17(1): 46-55. (JSTOR link).
Gamble, G. O. and B. O'Doherty. 1985. Citation indexing and its uses in accounting: An awareness survey and departmental ranking. Issues In Accounting Education: 28-40.
Garg, A., D. Ghosh and H. Halper. 2004. Best practices in management accounting. Cost Management (March/April): 21-25.
Garg, A., D. Ghosh, J. Hudick and C. Nowacki. 2003. Roles and practices in management accounting today. Strategic Finance (July): 30-35. (Survey of IMA members).
Gaumnitz, B. R. and F. P. Kollaritsch. 1991. Manufacturing variances: Current practice and trends. Journal of Cost Management (Spring): 58-64.
Gibbins, M. and S. Q. Qu. 2005. Eliciting experts' context knowledge with theory-based experiential questionnaires. Behavioral Research in Accounting (17): 71-88.
Gopalakrishnan, V. and M. Parkash. 1995. Borrower and lender perceptions of accounting information in corporate lending agreements. Accounting Horizons (March): 13-26.
Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (82% of the 505 Fortune 1000 companies surveyed used full cost pricing).
Goyal, M. K. 2004. A survey on popularity of the direct method of cashflow reporting. Journal of Applied Management Accounting Research (Summer): 41-52.
Gramling, A. A. and P. M. Meyers. 1997. Practitioners' and users' perceptions of the benefits of certification of internal auditors. Accounting Horizons (March): 39-53.
Graves, O. F., I. T. Nelson and D. S. Deines. 1993. Accounting student characteristics: Results of the 1992 federation of schools of accountancy (FSA) survey. Journal of Accounting Education 11(2): 211-225.
Graves, O. F., I. T. Nelson and J. R. Davis. 1992. Accounting student characteristics: A survey of accounting majors at Federation of Schools of Accountancy (FSA) schools. Journal of Accounting Education 10(1): 25-37.
Gray, O. L. 1965. Opinions of tax professors on tax courses: A survey summary. The Accounting Review (January): 204-211. (JSTOR link).
Gray, O. R., W. D. Cooper and M. F. Cornick. 1984. A survey of fortune 500 companies' interest in accounting faculty residencies. Journal of Accounting Education 2(2): 177-180.
Green, F. B. and F. E. Amenkhienan. 1992. Accounting innovations: A cross-sectional survey of manufacturing firms. Journal of Cost Management (Spring): 58-64.
Green, T. B., W. B. Newsom and S. R. Jones. 1977. A survey of the application of quantitative techniques to production/operations management in large corporations. The Academy of Management Journal 20(4): 669-676. (JSTOR link).
Groomer, S. M. and J. A. Heintz. 1994. A survey of advanced auditing courses in the United States and Canada. Issues In Accounting Education (Spring): 96-108.
Groves, R. M., F. J. Fowler Jr., M. P. Couper and J. M.
Lepkowski. 2004. Survey Methodology (Wiley Series in Survey Methodology). Wiley-Interscience.
Guilding, C. and L. McManus. 2002. The incidence, perceived merit and antecedents of customer accounting: An exploratory note. Accounting, Organizations and Society 27(1-2): 45-59. (Summary).
Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.
Half, R. 1980. Do management accountants have an image problem? Management Accounting (August): 10-13.
Hansen, H. G. 1950. Survey techniques for simplification of office work. N.A.C.A. Bulletin (May): 1078-1090.
Hansen, K. 1995. Unavoidable Ethical Dilemmas in a Business Career. Stanford University.
Hay, L. E. 1960. Planning for profits - How some executives are doing it. The Accounting Review (April): 233-237. (JSTOR link).
Heagy, C. D. and P. L. McMickle. 1988. An empirical investigation of the accounting systems course: Academic practice versus practitioner needs. Issues In Accounting Education (Spring): 96-107.
Heagy, C. D. and R. A. Gallun. 1994. Recommended microcomputer knowledge for accounting graduates: A survey. Journal of Accounting Education 12(3): 205-210.
Heck, J. L. and J. C. Huang. 1986. Contributions to accounting literature: A peer assessment of monographs. Journal of Accounting Education 4(2): 27-36.
Heins, E. B. 1966. A survey of accounting in junior colleges. The Accounting Review (April): 323-326. (JSTOR link).
Heisler, W. J. and G. R. Gemmill. 1978. Executive and MBA student views of corporate promotion practices: A structural comparison. The Academy of Management Journal 21(4): 731-737. (JSTOR link).
Hermanson, D. R., H. M. Hermanson and R. G. Alsup. 1998. The accounting component of executive M.B.A. programs. Issues In Accounting Education (November): 801-814. (Survey).
Herron, T. L. and T. W. Hall. 2004. Faculty perceptions of journals: Quality and publishing feasibility. Journal of Accounting Education 22(3): 175-210.
Higley, W. M. and R. E. Baker. 1987. A comparative analysis of professional education and licensure preparation. Issues In Accounting Education (Fall): 220-236.
Hill, W. W. and W. L. French. 1967. Perceptions of the power of department chairmen by professors. Administrative Science Quarterly 11(4): 548-574. (JSTOR link).
Hodge, F. D. 2003. Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information. Accounting Horizons (Supplement): 37-48. (Based on 414 responses to a three page, 102 question survey).
Hoque, Z. and W. James. 2000. Linking the balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research (12): 1-17. Based on a survey of 66 Australian manufacturing firms.
Howard, T. P. 1981. Attitude measurement: Some further considerations. The Accounting Review (July): 613-621. (JSTOR link).
Howard, T. P. and L. A. Nikolai. 1983. Attitude measurement and perceptions of accounting faculty publication outlets. The Accounting Review (October): 765-776. (JSTOR link).
Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): On line publication, not numbered. (Summary).
Hull, R. P. and G. B. Wright. 1990. Faculty perceptions of journal quality: An update. Accounting Horizons (March): 77-98.
Imhoff, E. A. Jr. 1978. Management accounting techniques: A survey. Management Accounting (November): 41-45.
Ingram, R. W. and T. P. Howard. 1998. The association between course objectives and grading methods in introductory accounting courses. Issues In Accounting Education (November): 815-832. (Survey).
Innes, J. and F. Mitchell. 1995. A survey of activity-based costing in the U.K.'s largest companies. Management Accounting Research (June): 137-153.
Innes, J. and F. Mitchell. 1997. Survey research on activity-based costing: A reply to Dugdale and Jones. Management Accounting Research (June): 241-249.
Innes, J., F. Mitchell and D. Sinclair. 2000. Activity-based costing in the U.K.'s largest companies: A comparison of 1994 and 1999 survey results. Management Accounting Research (September): 349-362.
Inoue, S. 1988. A comparative study of recent development of cost management problems in U.SA., U.K., Canada, and Japan. Kagawa University Economic Review (June).
Institute of Management Accountants. 1994. A joint IMA/FEI position statement on the results of the survey: "What corporate America wants in entry-level accountants". Management Accounting (September): 25. ("The majority of respondents believe that university accounting programs place too much emphasis on public accounting and not enough on management accounting").
Institute of Management Accountants. 1994. Colleges are not adequately preparing accounting graduates for first job, say corporate executives. Management Accounting (September): 24.
Institute of Management Accounting. 1995. Controllers lead technology innovations. Management Accounting (September): 28 & 30. (Survey).
Institute of Management Accountants. 1997. How do you use the internet/intranet? Management Accounting (April): 58-59. (Survey).
Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Note).
Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).
James, R. G. 1954. What do executives think depreciation is? N.A.C.A. Bulletin (May): 1138-1147. (See the table below).
|
Concepts of Depreciation Held by 52
Executives in 18 American Corporations |
||||||
|
Recovery of Historical Cost |
Recovery of Productive Capacity | Recovery of Competitive Capacity | Recovery of Change in Value | Recovery of "Real" Investment | Total | |
| Accountants and Controllers | 4 | 5 | 1 | 5 | 3 | 18 |
| Presidents, Vice-Presidents and Treasurers | 0 | 16 | 6 | 2 | 10 | 34 |
| Total | 4 | 21 | 7 | 7 | 13 | 52 |
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