Management And Accounting Web

Accounting Terminology Bibliography

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

Accounting Terminology Main Page

Abdel-Khalik, A. R. 1999. Blackwell Encyclopedic Dictionary of Accounting (The Blackwell Encyclopedia of Management). Blackwell Publishers.

Anyon, J. T. 1910. Accounting terminology. Journal of Accountancy (October): 435-438.

Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company. (Google eBook).

Bowers, R. 1944. Terminology and form of the income sheet. The Accounting Review (July): 274-279. (JSTOR link).

Burtchett, F. F. 1933. Substitute terminology for "stock dividends". The Accounting Review (December): 344. (JSTOR link).

Calderisi, M. C. and F. M. Stiner Jr. 2010. Reserves: Misleading use of terminology is increasing. The CPA Journal (March): 24-26.

Clough, B. A. 1973. Towards a definition of experience. The Accounting Review (October): 798-799. (JSTOR link).

Coulthurst, N. and J. Piper. 1986. Terminology and conceptual basis of information for decision making. Management Accounting UK (May): 34-38.

Coulthurst, N. and J. Piper. 1986. Framework for cost accounting terminology contrasting economic and accounting logic. Management Accounting UK (July-August): 34.

Coulthurst, N. and J. Piper. 1986. Management accounting terminology labyrinth. Management Accounting UK (September): 28-30.

Deskins, J. W. 1965. On the nature of the public interest. The Accounting Review (January): 76-81. (JSTOR link).

Dierks, P. A. and G. Cokins. 2001. The CAM-I glossary of activity-based management. Journal of Cost Management (January/February): 34-43.

Dixon, R. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost concepts: Special problems and definitions. The Accounting Review (January): 40-43. (JSTOR link).

Hoffman, C. and C. Strand. 2001. XBRL Essentials. AICPA.

Institute of Management Accountants. 2008. Draft statement on management accounting: Definition of management accounting and management accountants. Strategic Finance (August): 48-51.

Johnson, J. F. 1909. Accounting definitions. Journal of Accountancy (April): 479-480.

Jones, R. G. Jr. 1982. You can call it earnings, you can call it income, or ... Management Accounting (May): 16-21, 38.

Journal of Accountancy. 1923. Terminology department. Journal of Accountancy (May): 388-389; (June): 464-467; (July): 64-69; (August): 142-146; (September): 225-230.

Keister, O. R. 1985. Test your acronym skills. Management Accounting (August): 68-70.

Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15.

Kohler, E. L. 1935. Some principles for terminologists. The Accounting Review (March): 31-33. (JSTOR link).

Kohler, E. L. 1935. Standards: A dialogue. The Accounting Review (December): 370-379. (JSTOR link).

Kohler, E. L. 1963. A Dictionary for Accountants. Prentice Hall.

Langer, C. 1971. Derivations of accounting terminology. Management Accounting (March): 43-44.

Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (JSTOR link).

Littleton, A. C. 1938. Tests for principles. The Accounting Review (March): 16-24. (JSTOR link).

Luneski, C. 1964. Some aspects of the meaning of control. The Accounting Review (July): 591-597. (JSTOR link).

Magretta, J. 2002. The behavior behind the buzzwords. MIT Sloan Management Review (Summer): 89-93. (Buzzwords such as "thinking outside the box", "resource allocation", and "respect for the individual" may create behavioral problems. What's needed? - straight talk).

Martin, J. R. Not dated. Chapter 1: Introduction to Managerial Accounting, Cost Accounting and Cost Management Systems.  Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter1.htm

Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter2.htm

Martin, J. R. Not dated. Definition of management accounting. Management And Accounting Web. http://maaw.info/ArticleSummaries/ArtSumDefinitionOfManagementAcc.htm

Martin, J. R. Not dated. Management accounting terminology. Management And Accounting Web. http://maaw.info/ManagementAccountingTerminology.htm

Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. http://maaw.info/5partsofcostsystem.htm

McRae, T. W. 1970. Opportunity and incremental cost: An attempt to define in systems terms. The Accounting Review (April): 315-321. (JSTOR link).

McRae, T. W. 1974. A further note on the definition of incremental and opportunity cost. The Accounting Review (January): 124-125. (JSTOR link).

Miller, R. A. 1953. Why not use accounting terminology? N.A.C.A. Bulletin (August): 1642-1645.

Mucklow, W. 1920. Accounting terminology. Journal of Accountancy (December): 479-480.

Mucklow, W. 1922. The accountants' dictionary. Journal of Accountancy (August): 149-150.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1922. Terminology department. Journal of Accountancy (June): 467-470; (August): 147-148; (November): 390-391; (September): 232-234; (October): 311-315; (December): 472-475.

Mucklow, W., E. H. Moeran and J. H. Jackson. 1923. Terminology department. Journal of Accountancy (January): 63-64.

National Association of Accountants. 1966. Concepts for management accounting. Management Accounting (July): 20-22.

National Association of Accountants. 1974. MAP committee defines terms. Management Accounting (August): 54.

National Association of Accountants. 1976. Management accounting terminology. Management Accounting (October): 62.

National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Definition).

National Association of Accountants. 1982. Objectives of management accounting. Management Accounting (November): 57-59. (MAP Committee Statement No. 1B).

National Association of Accountants. 1985. Definition and measurement of direct labor cost. Management Accounting (October): 67-69.

National Association of Accountants. Management Practices Committee. 1985. Definition and Measurement of Direct Labor Costs. Montvale, N. J.

National Association of Accountants. Management Practices Committee. 1986. Definition and Measurement of Direct Material Costs. Montvale, N. J.

National Association of Accountants. 1986. NAA issues SMA 4E: Definition and measurement of direct material cost. Management Accounting (September): 65-68.

National Association of Accountants. 1986. SMA 4D - Measuring entity performance. Management Accounting (March): 53-58.

National Association of Accountants. 1986. NAA publishes common body of knowledge. Management Accounting (August): 56-61.

NIA. 1982. Reference Guide to Cost and Managerial Accounting. National Institute of Accountants.

Peloubet, M. E. 1947. Are profits necessary? The Accounting Review (April): 141-146. (JSTOR link).

Philbrick, A. L. 1914. Accountants and the use of English. Journal of Accountancy (November): 366-371.

Preinreich, G. A. D. 1933. Accounting terminology. The Accounting Review (June): 113-116. (JSTOR link).

Pryor, T. 2000. Activity Dictionary: A Comprehensive Reference Tool for ABM and ABC. ICMS.

Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.

Raun, D. L. 1962. What is accounting? The Accounting Review (October): 769-773. (JSTOR link).

Rozoff, D. 1964. Heuristic. The Accounting Review (July): 768-769. (JSTOR link).

Schmidt, A. J. B. 1915. "Capital and income" - "Capital and revenue". Journal of Accountancy (October): 283-290. (Different viewpoints on the terminology).

Siegel, G. 2001. Accounting or finance? Strategic Finance (January): 71-72. (Survey of 800 U.S. practitioners: When asked which term they used to describe their work 39% said finance, 33% said accounting and 28% used a different term. See Controllership & Treasurership Functions for the Financial Executives Institute's 1962 distinction made between accounting and finance).

Silhan, P. A. 1978. The recurring problem of divergent terminology. The Accounting Review (January): 179-181. (JSTOR link).

Singer, F. A. 1958. A goofy glossary for accountants. The Accounting Review (July): 485. (JSTOR link).

Singer, F. A. 1960. Needed: A glossary to accompany audit reports. The Accounting Review (January): 90-92. (JSTOR link).

Singer, F. A. 1961. Management accounting. The Accounting Review (January): 112-118. (JSTOR link).

Sopariwala, P. R. 2004. Cost terminology in the 21st century: Using direct labor costs in a costs vs. resources framework. Management Accounting Quarterly (Spring): 5-12.

Tenner, I. 1941. Difficulties of a terminologist. The Accounting Review (December): 349-358. (JSTOR link).

The Accounting Review. 1943. Fund statement terminology. The Accounting Review (April): 156-164. (JSTOR link).

Thorne, W. W. 1908. American Business and Accounting Encyclopedia, Volume 1. The Business Man's Publishing Company, Limited.

Van der Merwe, A., B. D. Clinton, G. Cokins, C. Thomas, K. Templin and J. Huntzinger. 2012. Conceptual Framework for Managerial Costing: Draft Report of the IMA Managerial Costing Conceptual Framework Task Force. IMA.

VanCleve, C. M. 1913. The language of accounting. Journal of Accountancy (December): 424-431.

Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605. (JSTOR link).

Walton, S. 1909. Earnings and income. Journal of Accountancy (April): 452-469.

Walton, S. 1910. Accounting terminology. Journal of Accountancy (February): 275-278.

Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).

Williams, S. 2011. 5 Barriers to BI success and how to overcome them. Strategic Finance (July): 26-33.