Management And Accounting Web

Index of Accounting Systems for Business H-M

A-B  |  C-D  |  E-G  |  H-M  |  N-R  |  S-Z

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

Accounting Systems For Business Main Page

Charan, R. 2006. Home Depot's blueprint for culture change. Harvard Business Review (April): 60-70.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.
Hatter's Fur
Venman, J. H. 1935. Accounting for the manufacture of hatter's fur. N.A.C.A. Bulletin (August 1): 1300-1323.
Hazardous Waste (Also see Waste and MAAW's Environmental Cost and Green Accounting Section)
Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Newell, G. E., J. G. Kreuze and S. J. Newell. 1990. Accounting for hazardous waste. Management Accounting (May): 58-61.
Healthcare (See MAAW's Healthcare Topic )

Heat Treating
Canfield, W. P. 1954. Development of standard costs for heat treating. N.A.C.A. Bulletin (January): 634-642.

Spaulding, L. F. 1948. An introduction to the costing of heat treating operations. N.A.C.A. Bulletin (March 1): 809-818.
Heavy Machinery
Jones, L. F. 1991. Product costing at Caterpillar. Management Accounting (February): 34-35, 38-42.

Kemp, N. J. 1957. A job order cost system for a heavy machinery company. N.A.C.A. Bulletin (April): 1033-1046.
Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues in Accounting Education (February): 103-117.
Herbs and Spices
Margret, J. 2005. Surviving financial distress: The case of too many herbs and spices. Journal of Applied Management Accounting Research (Summer): 51-68.
Highway Department
Frye, T. D. 1932. Accounting and office procedure of the Pennsylvania Department of Highways. N.A.C.A. Bulletin (June 15): 1397-1406.
Fay, J. R. and M. L. Roush. 2013. Business expense deduction versus hobby expense deductions. The CPA Journal (September): 26-31.

Stuebs, M., B. Wilkinson and A. Arnold. 2012. An ethical tax dilemma: Support of hobby versus trade or business in the presence of competing incentives and client pressure. Journal of Accounting Education 30(3-4): 380-396.
Holding Companies
Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.
Home Building (Also see Construction)
Convery, S. P. and A. M. Swaney. 2012. Analyzing business issues with Excel: The case of Superior Log Cabins, Inc. Issues in Accounting Education (February): 141-156.

Costigan, M. L. and M. L. Hirsch Jr. 1993. Home Builders Association vs. St. Louis County Water Company: A cost allocation case. Journal of Accounting Education 11(1): 151-175.

Moore, H. A. 1946. Cost records for the home building industry. N.A.C.A. Bulletin (January 1): 407-414.

Shirley, J. E. 1953. Cost standards in small home construction. N.A.C.A. Bulletin (July): 1475-1477.
Home Heaters
Claiborne, M. C. and K. A. Wilcox. 2011. Home Heaters: A holistic view of the financial statements. Issues in Accounting Education (November): 797-806.
Home Office - (See MAAW's Tax Topic and the Journal Bibliographies mentioned there).

Horizontal Organization

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.
Horse Racing
Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

Knapp, M. C. and C. A. Knapp. 2013. Of hurricanes and harness racing: The accounting fraud at DHB industries, Inc. Issues in Accounting Education (February): 26-35.
Hosiery Mill (Also see Cotton)
Allgood, D. M. 1933. A cost accountant reduces cost and improves quality in a hosiery mill. N.A.C.A. Bulletin (February 1): 833-852.

Evers, W. F. 1922. Cost methods in a hosiery mill. National Association of Cost Accountants Official Publications (September 1): 3-8.

Harvard Business Review. 1925. Case studies in business: Distribution policy of a hosiery manufacturer. Harvard Business Review (January): 240-247.

Mogel, L. F. 1935. Basic standard costs as applied to a hosiery mill. N.A.C.A. Bulletin (May 1): 961-998.

Pincsak, C. R. 1952. Standard costs in a hosiery mill. N.A.C.A. Bulletin (September): 76-81.

Piper, A. A. 1922. Accounts of cotton hosiery manufacturers. Journal of Accountancy (May): 348-353.

Williams, H. O. 1954. A hosiery mill compiles "direct" & "full" costs. N.A.C.A. Bulletin (October): 251-259.
Baxendale, S. J. and V. Dornbusch. 2000. Activity-based costing for a hospice. Strategic Finance (March): 60-70.
Hospitals (See MAAW's Healthcare Topic)

Hotels and Hospitality
Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.

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

Cote, R. 2001. Accounting for Hospitality Managers. Educational Institute of the American Hotel Motel Association.

Dalci, I., V. Tanis and L. Kosan. 2010. Customer profitability analysis with time-driven activity-based costing: A case study in a hotel. International Journal of Contemporary Hospitality Management 22(5): 609-637.

Gore, R. A. and P. J. Herz. 2010. Snowy Ridge Ski Resort: Fair value measurement and the impairment of long-term assets. Issues in Accounting Education (February): 59-70.

Hogan, T. J. 1939. Use of uniform system in hotel accounting. N.A.C.A. Bulletin (July 15): 1411-1424.

Jagels, M. G. and M. M. Coltman. 2003. Hospitality Management Accounting, Textbook and Student Workbook , 8th edition. John Wiley & Sons.

Lafrentz, F. W. 1906. Hotel accounting. Journal of Accountancy (December): 131-138.

Mackahon, A. G. 1921. Accounting for a modern hotel. Journal of Accountancy (April): 241-249.

Marder, J. I. 1950. Welcome stranger: The control of hotel guest accounts. N.A.C.A. Bulletin (June): 1257-1265.

Weygandt, J. J., D. E. Kieso, P. D. Kimmel and A. L. DeFranco. 2008. Hospitality Financial Accounting. Wiley.

Wilson, J. A. 1939. Hotel accounting. N.A.C.A. Bulletin (July 15): 1424-1450.
Household Employees - (See MAAW's Tax Topic and the Journal Bibliographies mentioned there).

Human Resource
(See MAAW's Human Resource Topic)

Hybrid Securities (Also see Stock)
King, T. E. and A. K. Ortegren. 1988. Accounting for hybrid securities: The case of adjustable rate convertible notes. The Accounting Review (July): 522-535. (JSTOR link).
Kistler, L. H., C. P. Carter and B. Hinchey. 1984. Planning and control in the 19th century ice trade. The Accounting Historians Journal 11(1): 19-30. (JSTOR link).

Ice Cream (Also see Dairies)
Atkins, E. J. 1926. Cost summaries and procedures in ice cream and candy manufacture. N.A.C.A. Bulletin (April 1): 557-562.
Idleness and Unused Facilities (See MAAW's Capacity Topic )
Bettinghaus, B., M. Debruine and P. R. Sopariwala. 2012. Idle capacity costs: It isn't just the expense. Management Accounting Quarterly (Winter): 1-7.

Dickinson, V., P. Kimmel and T. Warfield. 2011. Bioscience Company: Accounting for idle plant assets. Issues in Accounting Education (February): 155-162.

Du Brul, E. F. 1924. Importance of the cost of idleness in equipment industries. National Association of Cost Accountants Official Publications (August 1): 3-14.

Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A. Bulletin (November 15): 355-370.
Indirect Costs (See MAAW's Overhead Topic )

Industrial Drives
O'Leary, D. E. 2005. ABB Industries: Implementing SAP's ABC. Journal of Emerging Technologies in Accounting (2): 73-85.
Inflation (See MAAW's Replacement Cost Topic)

Initial Coin Offerings (ICOs)

Gregg, A. 2017. Start-ups embrace cryptocurrency to raise needed capital: 'Initial coin offerings' let companies raise money without ceding control. The Washington Post (December 4): A13. (Note).

Installment Loan Rebates

Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).

Installment Sales

Boozer, H. W. 1943. Things learned in accounting for installment sales of electrical appliances. N.A.C.A. Bulletin (October 15): 147-162.

Harvard Business Review. 1929. Case studies in business: Revenue determination in the case of installment sales. Harvard Business Review (July): 473-482.

Pye, M. L. 1953. The presentation of installment transactions. The Accounting Review (April): 282-283. (JSTOR link).

Ross, F. E. 1926. Installment sales of real estate. The Accounting Review (December): 24-36. (JSTOR link).

Geijsbeek, J. B. 1915. Cost accounting for institutions. Journal of Accountancy (February): 159-160.
Insurance (Also see Self Insurance)
Adhikari, A. 1994. Autotex Inc. Journal of Accounting Education 12(3): 211-225.

AICPA. 2012. Life and Health Insurance Entities - AICPA Audit and Accounting Guide. AICPA.

Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.

Anderson, S. E., L. C. Jones and T. N. Reed. 2012. Insurance fraud: Losses, liabilities, and September 11. Issues in Accounting Education (November): 1119-1130. (Instructional case).

Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105. (JSTOR link).

Beaver, W. H. and M. F. McNichols. 1998. The characteristics and valuation of loss reserves of property casualty insurers. Review of Accounting Studies 3(1-2): 73-95.

Beretvas, A. 1951. Case study in auditing procedure casualty (automobile) insurance company. The Accounting Review (January): 80-87. (JSTOR link).

Black, W. H., A. L. Dickinson, C. S. Ludlam and H. R. M. Cook. 1906. Rational insurance accounting. Journal of Accountancy (April): 525-542.

Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.

Boyle, P. P. 1985. La comptabilite pour les investissements en actions des compagnies d'assurance-vie. Contemporary Accounting Research 1(2): 145-175.

Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.

Draughon, W. H. 1919. Insurance expense accounting. Journal of Accountancy (July): 16-24.

Drebin, A. R. 1962. Accounting for life insurance as an investment. The Accounting Review (April): 279-282. (JSTOR link).

Farb, S. 1925. Insurance-brokerage accounting. Journal of Accountancy (March): 182-193.

Foster, G. 1975. Accounting earnings and stock prices of insurance companies. The Accounting Review (October): 686-698. (JSTOR link).

Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.

Insurance Accounting and Statistical Association. 1954. Insurance Accounting: Fire & Casualty. The Spectator.

Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.

Matson, D. M. and W. Yu. 2011. Dr. Sterling's disability insurance claim: A case study. Journal of Forensic & Investigative Accounting 3(2): 417-439.

McBride, J. A. Jr. 1952. Programming and recording insurance. N.A.C.A. Bulletin (March): 807-812.

McCreary, L. 2010. Kaiser Permanente's innovation on the front lines. Harvard Business Review (September): 92-97.

McGregor, S. 2014. Product costs: Application in an insurance company. IMA Educational Case Journal 7(3): 1-17.

Neyrey, J. R. 1960. Functional costing in a life insurance company. N.A.A. Bulletin (May): 37-47.

Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Thurston, K. L. D. M. Keleman and J. B. MacAarthur. 2000. Providing strategic activity cost information: Cost for pricing at Blue Cross and Blue Shield of Florida. Management Accounting Quarterly (Spring): 4-13. (Summary).

Verma, A. 2009. The future of insurance accounting. The CPA Journal (January): 66-68.

Walker, P. L., W. G. Shenkir and S. Hunn. 2001. Developing risk skills: An investigation of business risks and controls at Prudential Insurance Company of America. Issues in Accounting Education (May): 291-313.

Whitney, W. H. 1939. Accounting for investments in life insurance. The Accounting Review (December): 381-391. (JSTOR link).

Whitney, W. H. 1959. Insurance reserves in the accounts of non-insurance companies. The Accounting Review (January): 37-45. (JSTOR link).

Wygal, D. E. and D. E. Stout. 1987. Investment income reporting in the property and casualty insurance industry: A critical assessment. Accounting Horizons (December): 51-62.

Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.
Intangible Assets (Also see Goodwill and MAAW's Value and Business Valuation Section)
Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363. (JSTOR link).

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues in Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues in Accounting Education (Fall): 497.

Hunter, L., E. Webster and A. Wyatt. 2012. Accounting for expenditure on intangibles. Abacus 48(1): 104-145.

Jennings, R. and R. B. Thompson II. 1996. Accounting for intangibles in the United States. Issues in Accounting Education (Fall): 491-495.

Jennings, R. and R. B. Thompson II. 1996. Reply. Issues in Accounting Education (Fall): 503.

Johnstone, D. J. 2009. Discussion of Penman. Abacus 45(3): 372-378.

Penman, S. H. 2009. Accounting for intangible assets: There is also an income statement. Abacus 45(3): 358-371.

Trent, L. and J. Mohr. 2017. Marketers' methodologies for valuing brand equity: Insights into accounting for intangible assets. The CPA Journal (July): 58-61.
Intellectual Capital (Also see MAAW's Human Resource and Knowledge Management Topics)
Holmen, J. 2005. Intellectual capital reporting. Management Accounting Quarterly (Summer): 1-9.
Inter Departmental
Broom, H. N. 1948. A method of accounting for inter-departmental profits. The Accounting Review (October): 417-420. (JSTOR link).
Inter Unit
Cook, F. L. 1962. Developing inter-unit accounting when we built our second plant. N.A.A. Bulletin (August): 85-92.

Seybold, R. 1935. Some aspects of inter-unit accounting methods. N.A.C.A. Bulletin (October 15): 161-174.
Intercorporate Investments
Barrett, M. E. 1971. Accounting for intercorporate investments: A behavior field experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 50-65. (JSTOR link).

Barrett, M. E. 1971. [Discussion of accounting for intercorporate investments: A behavior field experiment]: A reply. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 79-92. (JSTOR link).
International Financial Reporting Standards (See MAAW's IFRS Bibliography)

Interest Costs, Discounts, Rates, and Rate Swaps
Bartley, J. W. and L. F. Davidson. 1982. The entity concept and accounting for interest costs. Journal of Accounting & Business Research (Summer): 175-182.

Bauer, J. 1913. The accounting of interest and discount on notes. Journal of Accountancy (April): 248-258.

Bauer, J. 1913. The accounting of interest and discount notes. Journal of Accountancy (May): 341-350.

Berridge, A. 1913. The treatment of interest on manufacturing investment. Journal of Accountancy (July): 22-24.

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661. (JSTOR link).

Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.

Cummings, B. K., N. G. Apostolou and W. G. Mister. 1987. Accounting for interest rate swaps: An emerging issue. Accounting Horizons (June): 19-24.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for interest rate swaps - A critical evaluation. Accounting Horizons (September): 20-30.

Rue, J. C., D. E. Tosh and W. B. Francis. 1988. Accounting for interest rate swaps. Management Accounting (July): 43-49.
Inventory (See MAAW's Inventory Topic)

Investment Banker (Also see Banks)
Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.
Investment Companies
AICPA. 2012. Investment Companies - AICPA Audit and Accounting Guide. AICPA.
Investment Credits
Berg, K. B. and F. J. Mueller. 1963. Accounting for investment credits. The Accounting Review (July): 554-561. (JSTOR link).

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718. (JSTOR link).

Woolsey, S. M. 1963. Accounting for "investment credit". The Accounting Review (October): 709-713. (JSTOR link).
Investment Securities (Also see Stock and Stock Ownership)
Griswold, E. H. 1916. Fundamentals of investment securities accounting. Journal of Accountancy (November): 338-342.

Churyk, N. T. and R. Stenka. 2014. Accounting for complex investment transactions. Journal of Accounting Education 32(4): 58-70.
Investment Sweeps
Smedberg, D. G. 1995. Shadow accounting for investment sweeps. Management Accounting (July): 46-49. (Sweep services move funds out of commercial checking accounts to overnight or short-term investments).
Investment Tax Credit
Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242. (JSTOR link).
Investments (See MAAW's Capital Budgeting, Capital Markets and Investment Management Topics)
Blacconiere, W. G. and P. E. Hopkins. 2002. General Electric: Investment accounting and consolidations. Issues in Accounting Education (August): 315-329.

Gordon, T. P. and M. S. Niles. 2005. Lucent loses its luster: Accounting for investments turned bad. Issues in Accounting Education (May): 183-193.

Harvard Business Review. 1926. Case studies in business: Investment of surplus funds. Harvard Business Review (July): 488-494.

Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319. (JSTOR link).

Rambo, R. G. and C. L. Lousteau. 2003. Accounting for trading and available-for-sale investments. Journal of Accounting Education 21(2): 127-147.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Westbrook, L. C. Jr. 1975. Financing real estate investment trusts. Management Accounting (May): 56-58.
Iron Works and Iron Mines (Also see Foundries, and Steel)
Block, J. L. 1926. System of accounting for an iron works . The Accounting Review (September): 1-30. (JSTOR link).

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Dyer, H. L. 1948. Costing for pricing and control in a gray iron foundry. N.A.C.A. Bulletin (March 15): 847-852.

Fischer, A. K. 1920. Accounting for a cast iron pipe foundry. Journal of Accountancy (March): 180-190.

Fuller, R. E. 1953. Costing for small captive gray iron foundries. N.A.C.A. Bulletin (January): 661-669.

Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18.

Owens, R. N. 1936. Surplus accounts of iron and steel corporations. The Accounting Review (June): 171-178. (JSTOR link).

Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.

Stocker, R. W. 1957. Production control system for a gray iron foundry. N.A.A. Bulletin (September): 63-67.

Woods, K. B. 1922. Cost accounting in the manufacture of iron and steel sheets. National Association of Cost Accountants Official Publications (November 1): 3-18 .
IRS (See MAAW's Tax Related Topic)

Islamic Reports
Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.
Lawrence, M. E. 1932. Records and methods of operation of a patent department. N.A.C.A. Bulletin (April 15): 1097-1105.
Japanese-American Civilians
Tyson, T. N. and R. K. Fleischman. 2006. Accounting for interned Japanese-American civilians during World War II: Creating incentives and establishing controls for captive workers. The Accounting Historians Journal 33(1): 167-202. (JSTOR link).
Japanese Management (See MAAW's Japanese Management Topic)

Japanning (Also see Paint)
Redmond, R. H. 1934. Setting standards for plating and japanning costs in a job-order industry. N.A.C.A. Bulletin (March 1): 809-829.
Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December 1): 511-521.
Joint and By Products (See MAAW's Joint Products Topic)

Joint Pole Use
Nevling, R. E. 1970. Records and procedures for joint pole use. Management Accounting (June): 44-46.
Joint Ventures
Ballou, B., J. Mueller and P. Zikmund. 2004. Student case: TruGloss Shanghai JV. Journal of Forensic Accounting (5): 433-456. (Investigating Fraud in an International Joint Venture).

Betancourt, L. and C. P. Baril. 2013. Accounting for joint ventures moves closer to convergence: Are financial statement users better off? The CPA Journal (February): 26-31.

Chalos, P. and N. G. O’Connor. 1998. Management controls in Sino-American joint ventures: A comparative case study. Managerial Finance 24(5): 53-66.

Franzen, A. B. 1954. Joint venture accounting for oil production. N.A.C.A. Bulletin (April): 1005-1013.

Graham, R. C., R. D. King and C. K. J. Morrill. 2003. Decision usefulness of alternative joint venture reporting methods. Accounting Horizons (June): 123-137.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Johnson, S. C. 1973. An accounting system for joint ventures. Management Accounting (April): 37-38.

Nielsen, C. C. 1965. Reporting joint-venture corporations. The Accounting Review (October): 795-804. (JSTOR link).

Southworth, A. 1994. Accounting for east-west joint ventures: Tambrands' experience in the Ukraine. Management Accounting Research (June): 167-185.

Yan, A. and B. Gray. 1994. Bargaining power, management control, and performance in United States-China joint ventures: A comparative case study. The Academy of Management Journal 37(6): 1478-1517. (JSTOR link).
Just In Time (See MAAW's Just-In-Time and Lean Enterprise Topic)

Funnell, W. 2001. Accounting for justice: Entitlement, want and the Irish famine of 1845-7. The Accounting Historians Journal 28(2): 187-206. (JSTOR link).

Williams, P. F. 2002. Accounting and the moral order: Justice, accounting, and legitimate moral authority. Accounting and the Public Interest (2): 1-21.

Williams, P. F. 2006. Accounting for economic reality: Whose reality, which justice? Accounting and the Public Interest (6): 37-44.
Jute Mill
Hoque, Z. and T. Hopper. 1994. Rationality, accounting and politics: A case study of management control in a Bangladeshi jute mill. Management Accounting Research (March): 5-30.
Knitting Industry
Bennett, C. W. 1936. A cost plan for the knitting industry. N.A.C.A. Bulletin (October 1): 143-165.
Labor and Labor Unions (See MAAW's Labor Topic)

Arthur, W. E. 1954. Development costs in a company laboratory. N.A.C.A. Bulletin (May): 1124-1130.

Meinholz, R. S. 1956. Product testing costs of a mill laboratory. N.A.C.A. Bulletin (July): 1364-1370.
Land Development and Sales
Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.

Cerf, A. R. 1975. Accounting for retail land sales. The Accounting Review (July): 451-465. (JSTOR link).

Hughes, J. S. and W. E. Ricks. 1984. Accounting for retail land sales: Analysis of a mandated change. Journal of Accounting and Economics (August): 101-132.

Jones, G. M. 1968. Some problems in accounting for land development. Management Accounting (August):27-33.

Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Schoderbek, M. P. 1994. The development of accounting and internal control for the national land system of the USA. The Accounting Historians Journal 21(1): 189-213. (JSTOR link).

Walton, S. and L. H. Charland. 1915. Problem. Olivedale Land Improvement Company. Journal of Accountancy (May): 395-397.

White, K. B. 1958. Accounting for residential land development costs. N.A.A. Bulletin (March): 53-62.
Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Carruthers, J. 1946. Cost accounting in the laundry industry. N.A.C.A. Bulletin (March 1): 588-597.

Elliott, F. 1921. Cost accounting in the laundry industry. National Association of Cost Accountants Official Publications (October): 3-21.

Stacey, E. F. 1950. Modern handling of laundry bundle includes pricing and costing. N.A.C.A. Bulletin (May): 1078.
Law Firms and Lawyers
Evans, T. L. 2000. Gilbert Law Summaries: Accounting and Finance for Lawyers. Harcourt Legal & Professional Publications.

Meyer, C. H. 2009. Accounting and Finance for Lawyers in a Nutshell, 4th edition. West Law School.

Wright, W. C. 1908. Accounting system for law firms. Journal of Accountancy (February): 280-287.
Lean Accounting (See MAAW's Lean Accounting Topic)

Lean Manufacturing (See MAAW's JIT and Lean Enterprise Topic)

Learning Curves (See MAAW's Learning and Experience Curves Topic)

Leases and Leaseholds (See MAAW's Lease Topic )

Leather Products (Also see Tanning Industry)
Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Connell, J. C. 1932. Production costs in leather goods plant. N.A.C.A. Bulletin (November 15): 439-447.

Harvard Business Review. 1924. The Randolph Shoe and Leather Company. Harvard Business Review (April): 367-370.

Stevenson, H. F. and F. M. Slack. 1933. Cost accounting in a sole leather tannery. N.A.C.A. Bulletin (July 1): 1541-1555.

Stewart, E. 1913. Tannery production costs and methods of accounting. Rogers & Atwood Publishing Co.
Cushing, B. E. 1997. Instructional case: Christy's Lemonade Stand: An introduction to accrual accounting. Issues in Accounting Education (Spring): 161-170.
Liabilities (Also see Debt)
Botosan, C. A., L. Koonce, S. G. Ryan, M. S. Stone and J. M. Wahlen. 2005. Accounting for liabilities: Conceptual issues, standard setting, and evidence from academic research. Accounting Horizons (September): 159-186.

Samuelson, R. A. 1993. Accounting for liabilities to perform services. Accounting Horizons (September): 32-45.
Liberty Loans
Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Jones A. F. 1918. Accounting for liberty loan subscriptions. Journal of Accountancy (June): 426-432.

Lawton, W. H. 1918. Liberty loan accounting for small banks. Journal of Accountancy (August): 93-97.
Life Insurance (Also see Insurance)
Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.

Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.

Neyrey, J. R. 1960. Functional costing in a life insurance company. N.A.A. Bulletin (May): 37-47.

Nurnberg, H. 2004. Accounting for company-owned life insurance. Accounting Horizons (June): 109-126.
Lifetime Memberships
Dillon, R. D. and S. Nathan. 1997. Accounting for lifetime memberships: The case of Travel Time Partners, Inc. Journal of Accounting Education 15(4): 577-590.
Life Tenants and Remaindermen
Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (January): 1-20.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (February): 81-98.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (March): 194-206.

Vierling, F. 1912. Accounting between life tenants and remaindermen. Journal of Accountancy (April): 279-286.
Martin, R. D. and F. Phillips. 2006. Aerospace Lighting, Inc. (ALI): Linking business strategy to audit planning. Issues in Accounting Education (August): 313-321.
Linked Loans
Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26. (JSTOR link).
Linoleum Manufacturing
Barakat, A. B. 1924.Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.
Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Fenton, J. R. 1937. Multiple store inventory control as applied by a liquor store system. N.A.C.A. Bulletin (February 1): 645-655.

O'Connell, J. R. 1934. Cost accounting for distillers of alcohol, gin and whiskey. N.A.C.A Bulletin (January 1): 557-592.
Livestock (Also see Cattle)
Gonedes, N. J. 1968. On livestock cost accounting: A general proposal. Management Accounting (November): 47-51.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.
Loans (Also see Banks, Debt, and Interest)
Stelson, H. E. and R. W. Snyder. 1954. Note on installment loan rebates. The Accounting Review (January): 72-73. (JSTOR link).
Logging and Lumber (Also see Forest Products, and Timber)
Battelle, D. D. 1930. Uniform cost accounting in the retail lumber business. N.A.C.A. Bulletin (November 1): 388-399.

Carson, A. J. 1925. Cost accounting in the lumber industry. National Association of Cost Accountants Official Publications (July 15): 3-24.

Currie, J. D. 1924.Cost accounting for logging operations. Journal of Accountancy (April): 312-313.

Dee, W. R. 1959. Put method and speed into your accounting and closing. N.A.A. Bulletin (February): 57-70. (Accounting at a lumber company).

Elmore, R. C. 1987. The influence of tax legislation on financial accounting: A study of the timber industry, 1905-1925. The Accounting Historians Journal 14(2): 41-57. (JSTOR link).

Gerald, G. J. and S. V. Grabski. 2002. International Lumberyards, Inc.: An information system consulting case. Journal of Information Systems (Fall): 117-140.

Harvard Business Review. 1929. Case studies in business: The production of dimension stock by Northern Hardwood Mill - Northern Lumber Company. Harvard Business Review (April): 366-375.

Jensen, W. 1916. Logging in western Washington. Journal of Accountancy (February): 125-135.

Linberg, D. L. 1999. Instructional case: Lakeview Lumber, Inc.: A study of auditing issues related to fraud, materiality and professional judgment. Issues in Accounting Education (August): 497-515.

McDonald, J. A. 1913. Lumber company accounting. Journal of Accountancy (June): 433-443.

McIntosh, J. G. 1916. Need of uniform accounting in the lumber industry. Journal of Accountancy (July): 10-15.

Meyer, E. M. 1921. Lumber costs. Journal of Accountancy (August): 113-119.

Meyer, E. M. 1921. Lumber freight. Journal of Accountancy (December): 444-449.

Nelson, H. J. 1922. Logging costs. National Association of Cost Accountants Official Publications (March 15): 3-14.

O'Rourke, J. H. 1955. Depletion records for timber operations. N.A.C.A. Bulletin (August): 1679-1688.

Parrish, J. S. 1956. Cost reporting in the lumber industry. N.A.C.A. Bulletin (January): 626-633.

Pasley, R. S. 1920. Uniform accounting for retail coal and lumber trade. Journal of Accountancy (February): 118-122.

Pritchett, J. C. 1975. Cost control in a logging operation. Management Accounting (September): 51-53.

Rittler, E. S. 1942. A case problem in lumber costs. N.A.C.A. Bulletin (January 1): 599-613.

Rowbury, J. G. Jr. 1947. Timber "depletion". The Accounting Review (April): 187-193. (JSTOR link).

Stuebs, M. 2010. Lorman Lumber Co.: What "wood you do? Strategic Finance (July): 49-53.

Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.

Wyler, R. S. 1922. Special phases of lumber accounting. Journal of Accountancy (August): 106-113.
Long Term Contracts (Also see Contracts)
Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Ma, R. 1972. Accounting for long-term leases. Abacus 8(1): 21-34.

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

O'Connor, M. C. and J. C. Hamre. 1972. Alternative methods of accounting for long-term nonsubsidiary intercorporate investments in common stock. The Accounting Review (April): 308-319. (JSTOR link).

Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.

Rohrbaugh, W. W. 1957. Accounting for long term contracts. N.A.A. Bulletin (August): 1528-1537.

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.
Stoeckel, H. J. 1946. Loose-leaf and accounting. The Accounting Review (October): 380-385.
Lot Release
Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74. (JSTOR link).
Sheetz, J. W. 1950. Labor cost controls for a macaroni plant. N.A.C.A. Bulletin (October): 185-194.
Machine Construction
Buckenmyer, A. J. 1938. Accounting for heavy machine construction. N.A.C.A. Bulletin (June 1): 1119-1140.

Loraas, T. M. and D. L. Searcy. 2010. Using queries to automate journal entry tests: Agile Machinery Group, Inc. Issues in Accounting Education (February): 155-174.

Walker, R. 1947. Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): 1453-1470.

Wright, W. R. 1920. Accounting for the agricultural machinery industry. Journal of Accountancy (June): 435-451.
Machine Shops (Also see Shops)
Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

Sabin, R. M. 1933. Standard costs for machine shops and malleable foundries. N.A.C.A. Bulletin (December 1): 393-411.

Whitmore, J. 1906. Factory accounting as applied to machine shops I. Journal of Accountancy (August): 248-258.

Whitmore, J. 1906. Factory accounting as applied to machine shops II. Journal of Accountancy (September): 345-357.

Whitmore, J. 1906. Factory accounting as applied to machine shops III. Journal of Accountancy (October): 430-441.

Whitmore, J. 1906. Factory accounting as applied to machine shops IV. Journal of Accountancy (November): 20-31.

Whitmore, J. 1906. Factory accounting as applied to machine shops V. Journal of Accountancy (December): 106-114.

Whitmore, J. 1907. Factory accounting as applied to machine shops VI. Journal of Accountancy (January): 211-218.

Whitmore, J. 1907. Some details of machine shop cost accounts. Journal of Accountancy (February): 294-296.

Woosley, H. A. 1949. Controlling job costs in a machine shop. N.A.C.A. Bulletin (August 15): 1425-1431.
Machine Tool Industry
Frank, T. B. 1928. Depreciation accounting in the machine tool industry. N.A.C.A. Bulletin (August 15).

Harrison, N. T. 1948. Budgetary control of production and costs in the machine tool industry. N.A.C.A. Bulletin (April 1): 939-948.
Hall, R. I. 1976. A system pathology of an organization: The rise and fall of the old Saturday Evening Post. Administrative Science Quarterly 21(2): 185-211. (JSTOR link).

Tarrant, W. K. 1952. Action reports for a magazine wholesaler. N.A.C.A. Bulletin (September): 66-75.
Magnet Wire (Also see Wire)
Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.
Mail Order
Cavanagh, H. L. 1918. Mail order accounting. Journal of Accountancy (December): 436-440.

Grant, F. A. 1950. A system for handling customers' orders and exchange requests in a mail order business. N.A.C.A. Bulletin (February): 767-773.

Harvard Business Review. 1923. Case Studies in Business: The mail-order policies of a department store. Harvard Business Review (July): 495-499.
Bullock, J. H. 1979. Maintenance planning and control. Management Accounting (April): 53-54.

DeLisle, J. E. 1951. Accounting for repair and maintenance work. N.A.C.A. Bulletin (November): 363-370.

Dyson, C. L. 1933. Coordination of capacity and flow of work in the maintenance department of and automobile sales agency. N.A.C.A. Bulletin (May 15): 1345-1356.

Hartness, J. L. 1950. A routine for emergency maintenance. N.A.C.A. Bulletin (January): 599-600.

Hill, C. L. 1933. Accounting for maintenance. N.A.C.A. Bulletin (January 1): 705-712.

Perkins, W. C. 1953. Programming maintenance shop cost reduction. N.A.C.A. Bulletin (September): 78-88.

Ramirez, A. R. 1959. Maintenance cost reporting for all levels of management. N.A.A. Bulletin (November): 21-30.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.
Mall (Also see Retail)
Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.
Management (See MAAW's Management Theory Topic)

Management Accounting
(Also see MAAW's Controllership Topic)
Atkinson, A. A., R. D. Banker, R. S. Kaplan and S. M. Young. 2001. Management Accounting 3rd edition. Prentice Hall. (Summary).

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Harvard Business School Press. (Short Summary or Concepts). (Long Summary).

IMA 2008. Draft statement on management accounting. Strategic Finance (August): 48. (Note).

Johnson, H. T. 1992. Relevance Regained: From Top-Down Control to Bottom-up Empowerment. The Free Press. (Summary).

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries and additional information).

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

Martin, J. R. Management Accounting: Concepts, Techniques & Controversial Issues.

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

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

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

White, L. R., 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. (Summary).
Manuals and Procedures
Grim, R. W. 1951. Work of a manuals and procedures section. N.A.C.A. Bulletin (March): 818-821.
Manufacturing (See MAAW's Manufacturing topic. Also see Aircraft, Apparel, Cotton Mills, Flour Mills)


Mabee, Y. M. 1991. Accounting for a marina/resort. Management Accounting (May): 50-52.
Mark to Market
Kirk, D. J. 1991. Competitive disadvantage and mark-to-market accounting. Accounting Horizons (June): 98-106.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Wyatt, A. R. 1991. The SEC says: Mark to market. Accounting Horizons (March): 80-84.
Market Profits
Tesoriere, S. A. 1944. Accounting for market profits and management profits. N.A.C.A. Bulletin (May 1): 931-957.
Marketable Securities (Also see Stock)
Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.
Marketing Assets
Wilson, R. M. S. 1986. Accounting for marketing assets. European Journal of Marketing 20(1): 51-74.
Match Industry
Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.
Material (Also see Inventory, Supplies and MAAW's Materials Topic )

Meat Packing (Also see Packing Industry)
Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.

Timmons, D. F. 1961. Product costing for a meat packer. N.A.A. Bulletin (March): 77-82.
Medical Doctors (See MAAW's Healthcare Topic )

Buckley, J. W. 1966. Medicare and accounting. The Accounting Review (January): 75-82. (JSTOR link).

Xiong, Y. and D. W. Law. 2008. Student case: Auditing a private third-party claims processor for Medicare. Journal of Forensic Accounting 9(1): 175-188.
Mercantile Corporations
Battin, W. F. 1912. Accounting methods for mercantile corporations. Journal of Accountancy (July): 30-52.

Battin, W. F. 1912. Accounting methods for mercantile corporations (concluded). Journal of Accountancy (August): 117-127.
Merchant and Merchandising (Also see Retail)
Anderson, S. C. 1959. A case in accounting for special merchandising programs. N.A.A. Bulletin (March): 31-38. (Accounting for free goods, substitute cash allowances, price concessions, and advertising allowances).

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

Lawton, W. H. 1925. Timber Merchants' Accounts. Journal of Accountancy (June): 514.

McNair, M. P. 1923. A selling price method of merchandise accounting. Harvard Business Review (October): 49-59.

Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.

Weaver, et al. 1982. Jeans Plus Packet: Accounting Application for a Merchandising Business. McGraw Hill.
Mergers (See MAAW's Mergers & Acquisitions and MAAW's Business Combinations Topics)

Metal Manufacturer
Denton, E. V. 1939. Sales and statistical analysis for a metal manufacturer. N.A.C.A. Bulletin (December 15): 491-499.

Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.

Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.

Stump, G. L. 1950. Accounting for construction of a metals plant. N.A.C.A. Bulletin (December): 423-432.

Wildt, E. H. 1924. Cost accounting in a metal stamping plant. National Association of Cost Accountants Official Publications (June 16): 3-19.

Wise, B. G. 1948. Determining costs by customers in a multi-metal jobbing foundry. N.A.C.A. Bulletin (March 15): 865-867.

Wisner, P. S. and H. P. Roth. 1998. Metalworks Company. Issues in Accounting Education (November): 1043-1057.

Zraick, L. E. 1953. Nonferrous metals product cost development. N.A.C.A. Bulletin (July): 1412-1428.
Milk Products (Also see Dairies)
Cherry, R. W. 1952. Beneficial costing for milk products. N.A.C.A. Bulletin (September): 50-57.

Kracke, E. A. 1917. Uniform cost accounting for milk distributors. Journal of Accountancy (December): 424-429.

Wasserman, M. J. 1946. Costs and volume in the milk pasteurizing industry. The Accounting Review (October): 425-429.

Yeargan, P. B. 1961. Product cost reports for milk processors. N.A.A. Bulletin (August): 47-52.
Mines and Mining (Also see Coal Mining)
Avery, H. G. 1941. Cost accounting for open-cut mines. N.A.C.A. Bulletin (April 15): 877-893.

Bailey, M. 1922. Accounting for depletion of minerals. Journal of Accountancy (March): 187-195.

Bomer, C. F. 1920. Iron mine accounting. Journal of Accountancy (September): 180-185.

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Davis, R. H. 1971. Production costing in open pit mining. Management Accounting (January): 39-41.

Durik, E. J. 1971. Cost accounting and control for mining companies. Management Accounting (August): 37-40.

Eshbach, A. R. 1960. Cost reporting for mobile equipment in the mining industry. N.A.A. Bulletin (September): 75-82.

Foster, G. J. 1969. Mining inventories in a current price accounting system. Abacus 5(2): 99-118.

Gower, W. B. 1918. Depletion of copper mines in relation to income tax returns. Journal of Accountancy (August): 81-92.

Hooker, J. C. 1920. Auditing features of the mining industry. Journal of Accountancy (April): 241-259.

Journal of Accountancy. 1908. Simple mine accounting. Journal of Accountancy (June): 138.

Kania, E. M. 1964. A new look at monthly comparisons - A case study. N.A.A. Bulletin (January): 45-54. (Example of variance analysis in a copper mill).

Kurtz, W. 1920. Mine accounting in relation to federal taxes. Journal of Accountancy (January): 30-42.

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Maury, J. L. 1932. Mine accounting. N.A.C.A. Bulletin (October15): 243-266.

Mayer, L. W. 1930. Financial aspects of mining enterprises. Harvard Business Review (July): 401-412.

McCluskey, H. C. 1921. Anthracite mine accounting. Journal of Accountancy (July): 16-23.

Mengel, C. E. 1941. Anthracite production costs. N.A.C.A. Bulletin (April 15): 893-898.

Ortegren, A. and B. Reed. 1997. Postretirement benefits: The implementation of SFAS No. 106 ‘versus’ accrual accounting in the mining industry. Journal of Accounting Education 15(2): 289-303.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Reisch, J. T. 1999. Broadnax Minerals Company: A case study on auditors' responsibilities. Issues in Accounting Education (November): 589-612.

Vent, G. 1986. Accounting for gold and silver mines: The development of cost accounting. The Accounting Historians Journal 13(2): 77-88. (JSTOR link).

Vent, G. and R. A. Milne. 1989. The standardization of mine accounting. The Accounting Historians Journal 16(1): 57-74. (JSTOR link).
Minting of Gold and Silver
Anes, R. D. 1994. The double-entry bookkeeping method applied in Spain to account for transactions related to the minting process of gold and silver in the sixteenth century. The Accounting Historians Journal 21(1): 97-116. (JSTOR link).
Missiles and Missilery
Morgan, J. B. 1960. "Off-site" cost control. N.A.A. Bulletin (May): 73-82. (Control in the field of missilery - science related to guided missiles).
Mobile Equipment

Eshbach, A. R. 1960. Cost reporting for mobile equipment in the mining industry. N.A.A. Bulletin (September): 75-82.
Mobile Home Park
Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.
Modular Housing Manufacturer
Cohen, J. M. 1973. Accounting for modular housing manufacturers. Management Accounting (September): 11-14.
Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.
Mortgage Backed Securities (Also see Stock)
Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.
Erickson, V. E. 1967. Mortgage loan accounting. Management Accounting (February): 36-40.

Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A. Bulletin (November 15): 261-277.

Heamon, J. W. 1969. Inventory and financing procedures for a mortgage banker. Management Accounting (December): 32-34.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

McCrea, R. L. 1914. Treatment of mortgages and values. Journal of Accountancy (June): 479-482.

Walton, S. 1914. Mortgages. Journal of Accountancy (August): 142-144.
Motion Pictures and Movies (Also see Film Industry)
Daniels, B., et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.

Donaldson, W. R. 1923. Cost accounting in the production of motion pictures. National Association of Cost Accountants Official Publications (December 1): 3-22.

Gelfond, R. 2013. How I did it. The CEO of IMAX on how it became a Hollywood powerhouse. Harvard Business Review (July/August): 36-39.

Gilbertson, O. 1932. Cost accounting for motion picture production. N.A.C.A. Bulletin (October 15): 233-242.

Greenwald, W. I. 1952. Amortization schedules for motion pictures. The Accounting Review (July): 339-343. (JSTOR link).

Holman, W. S. 1920. Cost accounting for the motion-picture industry. Journal of Accountancy (December): 420-432.

Howard, R. A. Jr. 1948. Yardsticks for motion picture theater revenue and costs. N.A.C.A. Bulletin (October 1): 131-139.

Iverson, H. M. 1940. Accounting for the distribution of motion picture productions. N.A.C.A. Bulletin (October 15): 156-168.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Pfeiffer, G., R. Capettini and G. Whittenburg. 1997. Forrest Gump - Accountant: A study of accounting in the motion picture industry. Journal of Accounting Education 15(3): 319-344.

Randall, R. F. 1975. Accounting by SAM. Management Accounting (June): 51-53. (Motion picture production accounting).

Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).

Vruwink, D. R. and B. L. Knoeber. 1997. Blockbuster Video. Issues in Accounting Education (Fall): 513-519.

Young, S. M., J. J. Gong and W. A. Van der Stede. 2008. The business of making movies. Strategic Finance (February): 26-32.

Young, S. M., J. J. Gong and W. A. Van der Stede. 2010. The business of making money with movies. Strategic Finance (February): 34-40.

Young, S. M., J. J. Gong and W. A. Van der Stede. 2012. Using real options to make decisions in the motion picture industry. Strategic Finance (May): 53-59. ("A real option is the right, but not the obligation, to undertake a business decision.").

Young, S. M., J. J. Gong, W. A. Van der Stede, T. Sandio and F. Du. 2008. The business of selling movies. Strategic Finance (March): 35-41.
Motor Carrier and Motor Freight (Also see Trucking)
Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Caston, G. S. H. and R. V. Winquist. 1929. Motor bus and shipping accounting. N.A.C.A Bulletin (May 15).

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Church, H. B. 1939. Control and use of costs in motor truck operations. N.A.C.A. Bulletin (April 15): 1041-1058.

Kahl, A. C. 1947. Cost control for motor carrier operators. N.A.C.A. Bulletin (October 15): 213-222.

Lehnberg, V. B. 1950. Cost accounting for motor freight lines. The Accounting Review (April): 184-191. (JSTOR link).

Lehnberg, V. B. 1952. Cost accounting for motor freight terminals. The Accounting Review (April): 215-220. (JSTOR link).

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471.
Motor Parts
Fontius, C. H. 1955. A cost system for a motor parts rebuilder. N.A.C.A. Bulletin (May): 1168-1177.
Ball, R. and J. S. Wu. 2004. Jinan Qingqi Motorcycle Co., Ltd. Journal of Accounting Education 22(4): 325-344.
Motorized Equipment
Youngs, F. A. 1954. How we account for motorized equipment expense. N.A.C.A. Bulletin (January): 627-633.
Multinational (See MAAW's International Topic)
Kraus, K. and J. Lind. 2010. The impact of the corporate balanced scorecard on corporate control - A research note. Management Accounting Research (December): 265-277. (Corporate control was financially focused in all fifteen large Swedish multinational companies surveyed despite more than half instituting the balanced scorecard at the corporate level. Reasons given for the emphasis on financial results were 1. the importance of simplicity and comparability and 2. growing capital market pressure).

Muehlmann, B. W. and P. A. Burnaby. 2011. The travels of a T-shirt in the global world of taxation: Teaching multi-jurisdictional taxation. Issues in Accounting Education (February): 67-86.

Roberts, F. C. 1970. Accounting for multinational operations. Management Accounting (August): 20-26.
Municipal Accounting (Also see Cities, and Government)
Allan, P. 1981. Managers at work: A large-scale study of the managerial job in New York City government. The Academy of Management Journal 24(3): 613-619. (JSTOR link).

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Bowlin, W. F. and M. L. Andersen. 2010. City of Waterloo, Iowa: Organizing a chief financial officer function. IMA Educational Case Journal 3(4): 1-5.

Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education 28(1): 26-37.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Dickerson, T. M. 1936. Municipal accounting. N.A.C.A. Bulletin (February 15): 609-624.

Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.

Ewer, S. R. and J. R. Williams. 2010. Accounting for municipal bankruptcies. The CPA Journal (December): 34-36.

Flick, L. G. 1935. Accounting for municipal relief expenditures. N.A.C.A. Bulletin (April 1): 864-885.

Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171. (JSTOR link).

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