Accounting Index 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

Index of Accounting by Topic and Accounting Systems by Author Main Page

Hardware

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.

Harvard Business Review (See MAAW's Harvard Business Review Bibliography)

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.

Hedging, Hedge Funds, and Hedge Accounting (See MAAW's Hedge Funds Bibliography)

Hedonism

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 17: Hedonism. McGraw-Hill, Inc. (Summary).

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.

Historical Cost (See MAAW's Postulates and Principles Bibliography)

History (See MAAW's History and Development of  Accounting and Management Topic)

Hobby (See MAAW's Tax Accounting and Tax Issues Topic)

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

Clinch, G. and J. Magliolo. 1993. CEO compensation and components of earnings in bank holding companies. Journal of Accounting and Economics (January-July): 241-272.

Dickinson, A. L. 1906. Notes on some problems relating to the accounts of holding companies. Journal of Accountancy (April): 487-491.

Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.

Freeman, H. C. 1914. The statement of accounts of holding companies. Journal of Accountancy (September): 157-180.

Greene, M. 2014. Minority interest discounts: Are they appropriate in valuing noncontrolling interest in real estate holding companies? The CPA Journal (March): 48-50.

Yang, Z. and X. Dong. 2015. Earnings roundup in private and public bank holding companies. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 96-99.

Home Building (Also see MAAW's Construction Accounting Bibliography)

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.

Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).

Porter, M. E. 1987. From competitive advantage to corporate strategy. Harvard Business Review (May-June): 43-59. (Summary).

Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).

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.

Hospice

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 (See MAAW's Service Industry Topic)

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).

How to Manage Yourself (See MAAW's How to Management Yourself Topic)

Human Capital (See MAAW's Human Capital Bibliography. Also see MAAW's Human Resource Topic and Knowledge Management Topic)

Human Resource (See MAAW's Human Resource Topic)

Human Trafficking

Phillips, N. 2017. Book review: K. Foot: Collaborating against Human Trafficking: Cross-sector challenges and Practices. Administrative Science Quarterly 62(3): NP27-NP30.

Humor (See MAAW's Jokes)

Avolio, B. J., J. M. Howell and J. J. Sosik. 1999. A funny thing happened on the way to the bottom line: Humor as a moderator of leadership style effects. The Academy of Management Journal 42(2): 219-227.

Bevelander, D., J. Nolan and M. Page. 2015. Case Study: Humor or harassment? A manager wonders whether to complain about her boss's insensitive comments. Harvard Business Review (June): 114-117.

Bitterly, B. and A. W. Brooks. 2020. Sarcasm, self-deprecation, and inside jokes: A user's guide to humor at work. Harvard Business Review (July/August): 96-103.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Hybrid Securities (Also see Stock and MAAW's Capital Markets Topic)

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274.

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.

Thomas, D. W. and K. F. Sellers. 1992. Dual classification of hybrid securities for tax purposes. Accounting Horizons (June): 38-46.

Ice

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company.

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.

Tietz, W., I. Laksmana and J. Rose. 2018. Snowie's Shaved Ice Business: Planning and decision making. IMA Educational Case Journal 11(3): 1-2.

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.

ICFR

Barlas, S. 2016. New ICFR concerns, and SEC's restrictive derivatives proposal. Strategic Finance (June): 11.

Smith, A. L., Y. Zhang and P. C. Kipp. 2019. Cloud-computing risk disclosure and ICFR material weakness: The moderating role of accounting reporting complexity. Journal of Information Systems (Fall): 1-17.

Idealism

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 6: Idealism. McGraw-Hill, Inc. (Summary).

Identity: Social, Theft, Management etc. (See MAAW's Identity Bibliography)

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.

IFRS (See MAAW's IFRS Bibliography)

IMA - Institute of Management Accounting (See MAAW's IMA Topic)

IMA Cases (See IMA Cases Volumes 1-17, 1985-2002)

IMA Educational Case Journal (See MAAW's IMA Educational Case Journal Bibliography)

Impairment

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.

Allen, C. R. 2018. How data-hosting services affect independence: Hosting an attest client's data or records leads to impairment under a new interpretation. Journal of Accountancy (January): 42-45.

Anthony, J. H., W. Choi and S. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages. International Journal of Accounting Information Systems 7(2): 60-78.

Anthony, J. H., W. Choi and S. V. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages authors' response. International Journal of Accounting Information Systems 7(2): 87-90.

Avallone, F. and A. Quagli. 2015. Insight into the variables used to manage the goodwill impairment test under IAS 36. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 107-114.

Banker, R. D., S. Basu and D. Byzalov. 2017. Implications of impairment decisions and assets' cash-flow horizons for conservatism research. The Accounting Review (March): 41-67.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff, Jr., W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1993. AAA's Financial Accounting Standards Committee response to FASB discussion memorandums and exposure draft: Accounting by creditors for impairment of a loan. Accounting Horizons (September): 114-117.

Beatty, A. and J. Weber. 2006. Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 257-288.

Beaudoin, C. A. and S. B. Hughes. 2014. APT, Inc.: An application of impairment testing and fair value estimation using international financial standards. Issues in Accounting Education (February): 1-17.

Bens, D. A. 2006. Discussion of Accounting discretion in fair value estimates: An examination of SFAS 142 goodwill impairments. Journal of Accounting Research (May): 289-296.

Birnberg, J. G. 1996. Commentary on exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement):196-199.

Boyle, D. M. and B. W. Carpenter. 2011. Testing goodwill for impairment: An optional consideration of qualitative factors. The CPA Journal (November): 36-39.

Boyle, D. M., B. W. Carpenter and D. Mahoney. 2012. Goodwill accounting: A closer examination of the matter of nonimpairments. Management Accounting Quarterly (Summer): 10-19.

Boyle, D. M., B. W. Carpenter, N. Luciani and D. P. Mahoney. 2016. Goodwill impairment adequacy: Perspectives of accounting professionals. Management Accounting Quarterly (Summer): 11-20.

Cantrell, B. W. 2019. Generic Bank: Accounting for debt securities sales and impairments. Issues in Accounting Education (November): 15-29.

Caplan, D. H., S. K. Dutta and A. Z. Liu. 2018. Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment. Auditing: A Journal of Practice & Theory 37(4): 49-74.

Chambers, D. and C. Finger. 2011. Goodwill non-impairments. The CPA Journal (February): 38-41.

Chen, L. H., J. Krishnan and H. Sami. 2015. Goodwill impairment charges and analyst forecast propertied. Accounting Horizons (March): 141-169.

Churyk, N. T. and B. Cripe. 2011. Goodwill impairment: Immediate write-offs. The CPA Journal (January): 28-31.

Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).

Detzen, D., T. S. G. Wersborg and H. Zulch. 2015. Bleak weather for Sun-Shine AG: A case study of impairment of assets. Issues in Accounting Education (May): 113-126.

Dhaliwal, D. S., P. T. Lamoreaux, C. S. Lennox and L. M. Mauler. 2015. Management influence on auditor selection and subsequent impairments of auditor independence during the post-SOX period. Contemporary Accounting Research 32(2): 575-607.

Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.

Frucot, V. G., L. G. Jordan and M. I. Lebow. 2004. A & B Companies: Impairment of goodwill. Issues in Accounting Education (August): 369-376.

Glaum, M., W. R. Landsman and S. Wyrwa. 2018. Goodwill impairment: The effects of public enforcement and monitoring by institutional investors. The Accounting Review (November): 149-180.

Golden, J., L. Sun and J. H. Zhang. 2018. Corporate social responsibility and goodwill impairment. Accounting and the Public Interest (18): 1-28.

Gordon, E. A. and H. Hsu. 2018. Tangible long-lived asset impairments and future operating cash flows under U.S. GAAP and IFRS. The Accounting Review (January): 187-211.

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.

Gox, R. F. and A. Wagenhofer. 2009. Optimal impairment rules. Journal of Accounting and Economics (October): 2-16.

Gu, F. and B. Lev. 2011. Overpriced shares, ill-advised acquisitions, and goodwill impairment. The Accounting Review (November): 1995-2022.

Herz, R. H., T. E. Iannaconi, L. A. Maines, K. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2001. AAA Financial Accounting Standards Committee. Equity valuation models and measuring goodwill impairment. Accounting Horizons (June): 161-170.

Huikku, J., J. Mouritsen and H. Silvola. 2017. Relative reliability and the recognisable firm: Calculating goodwill impairment value. Accounting, Organizations and Society (56): 68-83.

Johnston, J. A., L. Sun and J. H. Zhang. 2018. Environmental uncertainty, managerial ability, goodwill impairment, and earnings management. Journal of Forensic & Investigative Accounting 10(3): 392-421.

Khan, U., S. G. Ryan and A. Varma. 2019. Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments: Evidence from the insurance industry. The Accounting Review (November): 285-307.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Krumwiede, T. and E. Giannini. 2008. First Motors Corporation: A classroom case on impairments. Global Perspectives on Accounting Education (5): 17-25.

Lange, C. D., J. M. Fornaro and R. J. Buttermilch. 2014. Qualitative assessment of impairment for goodwill and other indefinite-lived intangibles. The CPA Journal (June): 22-29.

Lobo, G. J., L. Paugam, D. Zhang and J. F. Casta. 2017. The effect of joints auditor pair composition on audit quality: Evidence from impairment tests. Contemporary Accounting Research 34(1): 118-153.

McNellis, C. J., R. F. Premuroso and R. E. Houmes. 2015. Using the codification to research a complex accounting issue: The case of goodwill impairment at Jackson Enterprises. Issues in Accounting Education (February): 35-46.

McNellis, C. J. and W. R. Teets. 2019. Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (August): 59-69.

McNellis, C. J. and W. R. Teets. 2019. Erratum: Is a reported goodwill impairment loss really a goodwill impairment loss? A financial reporting case on evaluating the efficacy of authoritative guidance. Issues in Accounting Education (November): 55.

Mensah, N. and L. Velocci. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant comments. International Journal of Accounting Information Systems 7(2): 82-86.

Needles, B. E. Jr. 2012. Graeber Companies, Inc.: Examining impairment of equity-owned investments. Issues in Accounting Education (November): 1215-1241.

Olante, M. E. 2013. Overpaid acquisitions and goodwill impairment losses - Evidence from the US. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 243-254.

Orzechowski, B. and P. Lyster. 2012. Impairment testing: Effectively using the qualitative assessment. Journal of Accountancy (December): 36-40. (Testing goodwill for impairment).

Persellin, J. S., M. K. Shaub and M. S. Wilkins. 2014. Arachnophobia: A case on impairment and accounting ethics. Issues in Accounting Education (November): 25-33.

Petersen, C. and T. Plenborg. 2010. How do firms implement impairment test of goodwill? Abacus 46(4): 419-446.

Ramanna, K. and R. L. Watts. 2012. Evidence on the use of unverifiable estimates in required goodwill impairment. Review of Accounting Studies 17(4): 749-780.

Rees, T. G. and K. F. Fick. 2009. Weathering the "other-than-temporary" impairment storm. Journal of Accountancy (March): 48-56.

Richardson, V. J. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant's comments. International Journal of Accounting Information Systems 7(2): 79-81.

Riedl, E. J. 2004. An examination of long-lived asset impairments. The Accounting Review (July): 823-852.

Schatzberg, J. W., G. R. Sevcik and B. P. Shapiro. 1996. Exploratory experimental evidence on independence impairment conditions: Aggregate and individual results. Behavioral Research In Accounting (8 Supplement): 173-195.

Stein, S. E. 2019. Auditor industry specialization and accounting estimates: Evidence from asset impairments. Auditing: A Journal of Practice & Theory 38(2): 207-234.

Sun, L. 2016. Managerial ability and goodwill impairment. Advances in Accounting: Incorporating Advances in International Accounting (32): 42-51.

Tan, H. C. and K. T. Trotman. 2018. Information processing biases in impairment decisions: Effect of reversibility of impairment losses and disclosure transparency. Behavioral Research In Accounting 30(2): 77-94.

Toksoz, T. 2022. An examination of other-than-temporary impairments: Evidence from FSP FAS 115-2 and FAS 124-2. Abacus 58(2): 262-299.

Wilson, G. P. 1996. Discussion write-offs: Manipulation or impairment? Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 171-177.

Zeff, S. A. 2007. Impairment of Assets: Measurement without Disclosure? by Richard Andrews. The Accounting Review (October): 1378-1379.

Zining, L., P. K. Shroff, R. Venkataraman and I. X. Zhang. 2011. Causes and consequences of goodwill impairment losses. Review of Accounting Studies 16(4): 745-778.

In-House Meetings

Bowen, R. M., S. Dutta, S. Tang and P. Zhu. 2018. Inside the "black box" of private in-house meetings. Review of Accounting Studies 23(2): 487-527.

Incentives (See MAAW's Incentives and Motivation Bibliography)

Income and Income Statements (See MAAW's Income and Income Statements Bibliography)

Income Distribution

Newell, R. L. and G. A. Mahon. 1958. Medical group income distribution accounting. N.A.A. Bulletin (November): 85-90.

Knutson, P. H. 1970. Income distribution: The key to earnings per share. The Accounting Review (January): 55-68.

Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School: Alfred Marshall. Harcourt, Brace & World, Inc. (Summary). Wages to labor, interest to capital, and profit to entrepreneurship.

Income Pyramid (See MAAW's Social Accounting Topic)

Prahalad, C. K. 2004. The Fortune at the Bottom of the Pyramid: Eradicating Poverty Through Profits. Wharton School Publishing.

Prahalad, C. K. and A. Hammond. 2002. Serving the world's poor. Harvard Business Review (September): 48-57. (The 3 tiers of the world income pyramid measured in U.S. dollars: 100 million people earn more than $20,000 per year, 2 billion earn between $2,000 and $20,000, and 4 billion earn less than $2,000. Most companies ignore the vast majority of the world's population in the bottom tier).

Income Recognition (See MAAW's Income and Income Statements Bibliography)

Income Shifting (Also see MAAW's Income and Income Statements Bibliography and Transfer Pricing Bibliograpy)

Beuselinck, C., M. Deloof and A. Vanstraelen. 2015. Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies 20(2): 710-746.

Ciao-Wei, C., B. F. Hepfer, P. J. Quinn and R. J. Wilson. 2018. The effect of tax-motivated income shifting on information asymmetry. Review of Accounting Studies 23(3): 958-1004.

Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229.

De Simone, L. 2016. Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? Journal of Accounting and Economics (February): 145-165.

De Simone, L., K. J. Klassen and J. K. Seidman. 2017. Unprofitable affiliates and income shifting behavior. The Accounting Review (May): 113-136.

De Simone, L., L. F. Mills and B. Stomberg. 2019 Using IRS data to identify income shifting to foreign affiliates. Review of Accounting Studies 24(2): 694-730.

Dyreng, S. D. and K. S. Markle. 2016. The effect of financial constraints on income shifting by U.S. multinationals. The Accounting Review (November): 1601-1627.

Emmanuel, C. R. 1999. Income shifting and international transfer pricing: A three-country example. Abacus 35(3): 252-267.

Enis, C. R. and B. Ke. 2003. The impact of the 1986 Tax Reform Act on income shifting from corporate to shareholder tax bases: Evidence from the motor carrier industry. Journal of Accounting Research (March): 65-88.

Gramlich, J. D., P. Limpaphayom and S. G. Rhee. 2004. Taxes, keiretsu affiliation, and income shifting. Journal of Accounting and Economics (June): 203-228.

Hopland, A. O., P. Lisowsky, M. Mardan and D. Schindler. 2018. Flexibility in income shifting under losses. The Accounting Review (May): 163-183.

Jacob, J. 1996. Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers. Journal of Accounting Research (Autumn): 301-312.

Klassen, K., M. Lang and M. Wolfson. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 141-173.

Klassen, K. J. and D. A. Shackelford. 1998. State and provincial corporate tax planning: Income shifting and sales apportionment factor management. Journal of Accounting and Economics (30 June): 385-406.

Klassen, K. J. and S. K. Laplante. 2012. The effect of foreign reinvestment and financial reporting incentives on cross-jurisdictional income shifting. Contemporary Accounting Research 29(3): 928-955.

Markel, K. 2016. A comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries. Contemporary Accounting Research 33(1): 7-34.

Newberry, K. J. and D. S. Dhaliwal. 2001. Cross-jurisdictional income shifting by U.S. multinationals: Evidence from international bond offerings. Journal of Accounting Research (December): 643-662.

Randolph, D. W., G. L. Salamon and J. A. Seida. 2005. Quantifying the costs of intertemporal taxable income shifting: Theory and evidence from the property-casualty insurance industry. The Accounting Review (January): 315-348.

Shackelford, D. A. 1993. Discussion of the impact of U.S. tax law revision on multinational corporations' capital location and income-shifting decisions and geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research (Studies on International Accounting): 174-182.

Shane, P. B. and T. Stock. 2006. Security analyst and stock market efficiency in anticipating tax-motivated income shifting. The Accounting Review (January): 227-250.

Income Smoothing (See MAAW's Income and Income Statements Bibliography and MAAW's Creative Accounting and Earning Management Topic)

Income Taxes (See MAAW's Tax Related Topic)

Incremental Costing (See MAAW's Relevant Costing Topic)

Indifference Curves

Oser, J. 1963. The Evolution of Economic Thought. Chapter 15: Mathematical Economics. Harcourt, Brace & World, Inc. (Summary).

Indirect Costs (See MAAW's Overhead Topic)

Individual Retirement Account (See MAAW's Pension and Retirement Bibliography)

Industrial Drives

O'Leary, D. E. 2005. ABB Industries: Implementing SAP's ABC. Journal of Emerging Technologies in Accounting (2): 73-85.

Industry Self-Regulation

Barnett, M. L. and A. A. King. 2008. Good fences make good neighbors: A longitudinal analysis of industry self-regulatory institution. The Academy of Management Journal 51(6): 1150-1170.

Infant Industry Argument

Oser, J. 1963. The Evolution of Economic Thought. Chapter 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).

Inflation (See MAAW's Inflation and Replacement Cost Topic)

Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company. Chapter 9: Inflation: An Extinct Volcano (Summary).

Information Environment

Jonnergard, K., C. von Koch and O. Nilsson. 2020. Information environment - An exploration and clarification of the concept based on prior literature. Advances in Accounting: Incorporating Advances in International Accounting (50): 100486.

Initial Coin Offerings (ICOs) (See MAAW's Blockchain Bibliography)

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).

Innovation (See MAAW's Change and Risk Management Topic)

Input-Output Accounting (See MAAW's Input-Output Accounting Topic)

Instituionalist School

Oser, J. 1963. The Evolution of Economic Thought. Chapters and 17 and 18: The Institutionalist School. Harcourt, Brace & World, Inc. (Summary).

Insider Trading (See MAAW's Capital Markets Topic)

Ali, A., K. D. Wei and Y. Zhou. 2011. Insider trading and option grant timing in response to fire sales (and purchases) of stock mutual funds. Journal of Accounting Research (June): 595-632.

Arif, S., J. D. Kepler, J. Schroeder and D. Taylor. 2022. Audit process, private information, and insider trading. Review of Accounting Studies 27(3): 1125-1156.

Bowen, R. M., S. Dutta, S. Tang and P. Zhu. 2023. Does corporate governance quality influence insider trading around private meetings between managers and investors? Accounting Horizons (September): 27-57.

Chen, C., X. Martin, and X. Wang. 2013. Insider trading litigation concerns, and auditor going-concern opinions. The Accounting Review (March): 365-393.

Chung, S. G., B. W. Goh, J. Lee and T. Shevlin. 2019. Corporate tax aggressiveness and insider trading. Contemporary Accounting Research 36(1): 230-258.

Dai, L., J. T. Parwada and B. Zhang. 2015. The governance effect of the media's news dissemination role: Evidence from insider trading. Journal of Accounting Research (May): 331-366.

Davidson, R. H. and C. Pirinsky. 2022. The deterrent effect of insider trading enforcement actions. The Accounting Review (May): 227-247.

Dechow, P. M., A. Lawrence and J. P. Ryans. 2016. SEC comment letters and insider sales. The Accounting Review (March): 401-439.

Duellman, S., J. Guo, Y. Zhang and N. Zhou. 2018. Expertise rents from insider trading for financial experts on audit committees. Contemporary Accounting Research 35(2): 930-955.

Goldman, N. C. and N. B. Ozel. 2023. Executive compensation, individual-level tax rates, and insider trading profits. Journal of Accounting and Economics (August): 101574.

Hallman, N., A. J. Imdieke, K. Kim and R. Pereira. 2020. On the relation between insider trading and going concern opinions. Auditing: A Journal of Practice & Theory 39(1): 43-70.

Hillegeist, S. A. and L. Weng. 2021. Quasi-indexer ownership and insider trading: Evidence from Russel Index reconstitutions. Contemporary Accounting Research 38(3): 2192-2223.

Kyung, H. and J. S. Nam. 2023. Insider trading in news deserts. The Accounting Review (October): 299-325.

Ryan, S. G., J. Wu Tucker and Y. Zhou. 2016. Securitization and insider trading. The Accounting Review (March): 649-675.

Shell, G. R. 2001. When is it legal to trade on inside information? MIT Sloan Management Review (Fall): 89-90. (It is illegal when: 1. a security is bought or sold, 2. the trade is prompted by the possession of material, non public information, 3. the defendant, whether a trader or tipper, knows that the information he or she is dealing with is hot property, and 4. the insider is breaching a fiduciary duty owed to his or her corporation when they trade on or tip confidential corporate information. Insiders are employees, or anyone connected with the company or family member of anyone connected such as a lawyer, accountant, consultant etc.).

Wang, K., R. Wang, K. C. J. Wei, B. Zhang and Y. Zhou. 2022. Insider sales under the threat of short sellers: New hypothesis and new tests. The Accounting Review (March): 427-451.  

Wang, S. 2019. Informational environments and the relative information content of analyst recommendations and insider trades. Accounting, Organizations and Society (72): 61-73.

Zhang, I. X. and Y. Zhang. 2018. Insider trading restrictions and insiders supply of information: Evidence from earnings smoothing. Contemporary Accounting Research 35(2): 898-929.

Installment Loan Rebates

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

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.

Finn, D. 2021. An introduction to structured installment sales. The CPA Journal (October/November): 12-15.

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.

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

Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.

Zeff, S. A. 2007. The SEC preempts the Accounting Principles Board in 1965. The classification of deferred tax credit relating to installment sales. The Accounting Historians Journal 34(1): 1-23.

Zimering, M. 1952. Teaching and solving installment sales problems. The Accounting Review (July): 376-382.

Institutionalist School of Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapter 17: The Institutionalist School: Thorstein Veblen. Chapter 18: The Institutionalist School: Commons and Mitchell. Harcourt, Brace & World, Inc. (Summary).

Institutions (See MAAW's topics on Banking, Non-profit, and Education for many articles not included below)

AICPA. 2011. Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies: AICPA Audit and Accounting Guide. AICPA.

Anderson, S. W. 2011. Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood by Christopher S. Chapman, David J. Cooper, Peter B. Miller. The Accounting Review (September): 1835-1838.

Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.

Bova, F. 2015. Discussion of Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 41-43.

Brown, L. D. 1996. Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. Accounting, Organizations and Society 21(7-8): 723-754.

Burford, R. L. and D. R. Williams. 1972. Quantitative methods in the undergraduate curricula of AACSB member institutions. Decision Sciences 3(1): 111-127.

Bushman, R. M. and J. D. Piotroski. 2006. Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics (October): 107-148.

Baldwin, B. A., D. A. Hansen, K. R. Howe and D. D. Wasson. 1989. Repeating the first college-level accounting course: Empirical evidence from four institutions. Journal of Accounting Education 7(1): 9-23.

Chan, K. H., K. Z. Lin and B. Wong. 2010. The impact of government ownership and institutions on the reporting behavior of local auditors in China. Journal of International Accounting Research 9(2): 1-20.

Chase, B. W. and E. N. Coffman. 1994. Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities. Journal of Accounting and Economics (September): 233-243.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Delphos, W. A. 2004. Inside the World's Developmental Finance Institutions. South-Western Educational Publishing.

Dhungana, B. R. 2014. Financial and social performances of Nepalese microfinance institutions. Cost Management (May/June): 40-47.

Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.

Ezzamel, M. 1994. The emergence of the 'accountant' in the institutions of Ancient Egypt. Management Accounting Research (September): 221-246.

Fiechter, P. 2017. Discussion of: Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 67-69.

Firk, S., S. Schrapp and M. Wolff. 2016. Drivers of value creation - The role of value-based management and underlying institutions. Management Accounting Research (December): 42-60.

Geijsbeek, J. B. 1915. Cost accounting for institutions. Journal of Accountancy (February): 159-160.

Ghoul, S. E., O. Guedhami and J. Pittman. 2016. Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions. Accounting, Organizations and Society (54): 60-81.

Glover, S. M., D. F. Prawitt, S. L. Summers and D. A. Wood. 2012. Publication benchmarking data based on faculty promoted at the top 75 U.S. accounting research institutions. Issues in Accounting Education (August): 647-670.

Guler, I., M. F. Guillén and J. M. Macpherson. 2002. Global competition, institutions, and the diffusion of organizational practices: The international spread of ISO 9000 quality certificates. Administrative Science Quarterly 47(2): 207-232.

Hail, L. and C. Leuz. 2006. International differences in the cost of equity capital: Do legal institutions and securities regulation matter? Journal of Accounting Research (June): 485-531.

Hall, M., A. Mikes and Y. Millo. 2015. How do risk managers become influential? A field study of toolmaking in two financial institutions. Management Accounting Research (March): 3-22.

Hargadon, A. B. and Y. Douglas. 2001. When innovations meet institutions: Edison and the design of the electric light. Administrative Science Quarterly 46(3): 476-501.

Haw, I., B. Hu, L. Hwang and W. Wu. 2004. Ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 423-462.

Haw, I. G., S. S. M. Ho, Y. Li and F. Zhang. 2015. Product market competition, legal institutions, and accounting conservatism. Journal of International Accounting Research 14(2): 1-39.

Hoffelder, K. 2013. Banks get a FATCA breather: The government give financial institutions six more months to comply with the new tax-evasion law. CFO (September): 18-20.

Hudon, M. and A. Perilleux. 2013. Performance management of double bottom line institutions: Evidence from Banco Compartamos. Cost Management (January/February): 14-23.

Hungate, T. L. 1934. Unit costs in institutions of higher education. The Accounting Review (March): 38-43.

Ingram, P. and C. Inman. 1996. Institutions, intergroup competition, and the evolution of hotel populations around Niagara Falls. Administrative Science Quarterly 41(4): 629-658.

Jessup, C. M. and I. N. Noblet. 2012. Fraud insights derived from stories of auditors of financial institutions. Journal of Forensic & Investigative Accounting 4(2): 206-243.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2017. Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 37-66.

King, A. A., M. J. Lenox and A. Terlaak. 2005. The strategic use of decentralized institutions: Exploring certification with the ISO 14001 management standard. The Academy of Management Journal 48(6): 1091-1106.

Lawrence, C. 1955. A suggested program for cooperation between educational institutions and small practitioners. The Accounting Review (October): 645-650.

Lawrence, T. B., C. Hardy and N. Phillips. 2002. Institutional effects of interorganizational collaboration: The emergence of proto-institutions. The Academy of Management Journal 45(1): 281-290.

Mabberley, J. and M. E. Austen. 1999. Activity Based Costing in Financial Institutions: How to Support Value-Based Management and Manage Your Resources Effectively. Financial Times Prentice Hall.

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Mensah, Y. M., M. P. Schoderbek and R. H. Werner. 2009. A methodology for evaluating the cost-effectiveness of alternative management tools in public-sector institutions: An application of public education. Journal of Management Accounting Research (21): 203-239.

Meyerson, D. E. 1994. Interpretations of stress in institutions: The cultural production of ambiguity and burnout. Administrative Science Quarterly 39(4): 628-653.

Mitchell, P. D. 1920. Accounting for income in eleemosynary institutions. Journal of Accountancy (November): 344-353.

Modell, S. 2003. Goals versus institutions: The development of performance measurement in the Swedish university sector. Management Accounting Research (December): 333-359.

Modell, S., K. Jacobs and F. Wiesel. 2007. A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research (December): 453-475.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Mouritsen, J. 1994. Rationality, institutions and decision making: Reflections on March and Olsen's rediscovering institutions. Accounting, Organizations and Society 19(2): 193-211.

Mozes, H. A. 2002. The value relevance of financial institutions' fair value disclosures: A study in the difficulty of linking unrealized gains and losses to equity values. Abacus 38(1): 1-15.

Mucklow, W. 1917. Measuring financial efficiency of institutions. Journal of Accountancy (February): 81-98.

Poon, M. 2009. From new deal institutions to capital markets: Commercial consumer risk scores and the making of subprime mortgage finance. Accounting, Organizations and Society 34(5): 654-674.

Reeve, R. C. and P. J. Hutchinson. 1988. The contribution of non-U.S. institutions to academic accounting journals. Abacus 24(1): 90-94.

Rezaee, Z. 2004. Financial Institutions, Valuations, Mergers, and Acquisitions: The Fair Value Approach, 2e. John Wiley & Sons.

Richardson, A. J. and E. Kilfoyle. 2016. Accounting institutions as truce: The emergence of accounting in the governance of mail flows. Accounting, Organizations and Society (55): 32-47.

Russo, M. V. 2001. Institutions, exchange relations, and the emergence of new fields: Regulatory policies and independent power production in America, 1978-1992. Administrative Science Quarterly 46(1): 57-86.

Ryan, V. 2010. Making sense of bank reform: The Dodd-Frank Act is arguably as inscrutable as the institutions and instruments it is supposed to fix. CFO (November): 21-25.

Schroeder, N. W. and D. V. Safner. 1989. Accounting faculty promotion at quality institutions. Issues in Accounting Education (Fall): 252-264.

Shapiro, B. P. and M. Naughton. 2013. Toward an integrated vision of undergraduate liberal and accounting education in the public interest: The holistic development of persons and institutions. Accounting and the Public Interest (13): 14-38.

Shi, Y, J. Kim and M. L. Magnan. 2014. Voluntary disclosure, legal institutions, and firm valuation: Evidence from U.S. cross-listed foreign firms. Journal of International Accounting Research 13(2): 57-85.

Thornton, D. B. 1979. Information and institutions in the capital market. Accounting, Organizations and Society 4(3): 211-233.

Tolbert, P. S. 1985. Institutional environments and resource dependence: Sources of administrative structure in institutions of higher education. Administrative Science Quarterly 30(1): 1-13.

Tulchin, A., J. Warren and R. Hawkins. 2013. Cost-benefit analysis for microfinance institutions. Cost Management (March/April): 39-47.

Verriest, A. J. M. 2014. Auditor governance, institutions and analyst forecast properties: International evidence. Journal of International Accounting Research 13(1): 1-32.

Verschoor, C. C. 2017. Trust in institutions in eroding. Strategic Finance (May): 21-22.

Verschoor, C. C. 2018. Trust level drops dramatically in the United States: Trust in institutions is stagnant globally, but has collapsed in the U.S. and risen in China. Strategic Finance (April): 19-20. (The Edelman Trust Barometer, an annual 28-country survey shows a 37-point aggregate decline in trust across all institutions in the U.S., and a 27-point gain in China).

Vyas, D. 2011. The timeliness of accounting write-downs by U.S. financial institutions during the financial crisis of 2007-2008. Journal of Accounting Research (June): 823-860.

Walker, K. B., G. M. Fleischman and T. Stephenson. 2010. The incidence of documented standards for research in departments of accounting at US institutions. Journal of Accounting Education 28(2): 43-57.

Walsh, E. J. and R. E. Stewart. 1993. Accounting and the construction of institutions: The case of a factory. Accounting, Organizations and Society 18(7-8): 783-800.

Watts, R. L and L. Zuo. 2016. Understanding practice and institutions: A historical perspective. Accounting Horizons (September): 409-423.

Whitley, R. 1999. Firms, institutions and management control: The Comparative analysis of coordination and control systems. Accounting, Organizations and Society 24(5-6): 507-524.

Wortman, M. S. Jr. 1970. Review: Manpower: The management of human resources. Reviewed works: The Emergence of Manpower Policy by G. L. Mangum; Manpower Challenge of the 1970's: Institutions and Social Change by S. H. Ruttenberg; The Design of Federal Antipoverty Strategy by S. A. Levitan; Making Sense of Federal Manpower Policy by S. A. Levitan and G. L. Mangum; Antipoverty Work and Training Efforts: Goals and Reality by S. A. Levitan; Manpower Planning for High Talent Personnel by E. W. Vetter; and Enterprise Planning for Change by D. Wedderburn. The Academy of Management Journal 13(2): 198-206.

Wysocki, P. D. 2004. Discussion of ultimate ownership, income management, and legal and extra-legal institutions. Journal of Accounting Research (May): 463-474.

Zald, M. N. 1962. Power balance and staff conflict in correctional institutions. Administrative Science Quarterly 7(1): 22-49.

Zhu, H., K. T. Rich, A. R. Michenzi and J. Cherubini. 2011. User-oriented IFRS education in introductory accounting at U.S. academic institutions: Current status and influencing factors. Issues in Accounting Education (November): 725-750.

Insurance (See MAAW's Insurance Bibliography and also Self Insurance)

Intangible Assets (Also see MAAW's Assets Bibliography, MAAW's Goodwill Bibliography, MAAW's Value and Business Valuation Section, and Brands Bibliography).

Appleton, A., A. Barckow, C. A. Botosan, Y. Kawanishi, A. Kogasaka, A. Lennard, L. Mezon-Hutter, J. Sy and R. Villman. 2023. Perspectives on the financial reporting of intangibles. Accounting Horizons (March): 1-13.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363.

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.

Dinh, T., B. K. Sidhu and C. Yu. 2019. Accounting for intangibles: Can capitalization of R&D improve investment efficiency? Abacus 55(1): 92-127.

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.

Xie, X. and W. Zhang. 2023. Should more internally generated intangible assets be recognized? A commentary. Abacus 59(1): 6-31. (Reference to China).

Intellectual Capital (See MAAW's Human Capital Bibliography, 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.

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.

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.

Interest (See MAAW's Interest Bibliography)

Internal Auditing (See MAAW's Internal Auditing & Internal Control Section)

Internal Control (See MAAW's Internal Auditing & Internal Control Section)

Internal Revenue Service (See MAAW's Tax Related Topic)

International Accounting and Management (See MAAW's International Aspects Topic)

International Financial Reporting Standards (See MAAW's IFRS Bibliography)

Interest (See MAAW's Interest Bibliography)

Interstate Commerce Commission

Journal of Accountancy. 1915. Interstate Commerce Commission's Uniform System of Accounts for Class "C" Telephone Companies - Objections as Set Forth in the Brief Submitted By The Wisconsin Railroad Commission. Journal of Accountancy (May): 398-401.

Mason, P. 1928. The treatment of depreciation in the Interstate Commerce Commission valuation cases. The Accounting Review (June): 141-148.

Miranti, P. J. Jr., D. M. Collier and D. Palmon. 2023. From rate regulation to financial control: Accounting and public policy at the Interstate Commerce Commission, 1887-1933. The Accounting Historians Journal 50(2): 77-91.

Richardson, A. P. 1913. Railway audits and the interstate commerce commission. Journal of Accountancy (November): 371-373.

Inventory (See MAAW's Inventory Topic and Materials Related Topic)

Investment Advice

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).

Investment Banker (See MAAW's Banking Bibliography)

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.

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

Woolsey, S. M. 1963. Accounting for "investment credit". The Accounting Review (October): 709-713.

Investment Management (See MAAW's Investment Management Topic)

Investment Securities (See MAAW's Capital Markets Topic)

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 (See MAAW's Tax Related Topic)

Dean, J. and C. L. Harriss. 1963. Railroad accounting under the new depreciation guidelines and investment tax credit. The Accounting Review (April): 229-242.

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.

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.

Invisible Hand

Oser, J. 1963. The Evolution of Economic Thought. Chapter 5: The Classical School: Adam Smith. Harcourt, Brace & World, Inc. (Summary).

IPAM

Curry, M., B. Marshall, J. Correia and R. Crossler. 2019. InfoSec Process Action Model (IPAM): Targeting insiders' weak password behavior. Journal of Information Systems (Fall): 201-225.

IPO or Initial Public Offering (See MAAW's IPO Bibliography)

IRA (See MAAW's Pension and Retirement Bibliography)

Iron Law of Wages

Oser, J. 1963. The Evolution of Economic Thought. Chapter 3: The Physiocratc School. Harcourt, Brace & World, Inc. (Summary). Also see Chapter 5: The Classical School: Adam Smith. (Summary).

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.

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.

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.

IRR or Internal Rate of Return (See Relationships beteeen IRR, Cost of Capital and NPV)

IRS (See MAAW's Tax Related Topic)

Islamic Accounting and Reports

Archer, S. 2013. Book review: Islamic Accounting by Christopher Napier, Roszaini Haniffa. The Accounting Review (March): 744-747.

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.

Issues in Accounting Education (See MAAW's Issues in Accounting Education Bibliography)

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.

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.

Jewelers

Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December 1): 511-521.

Jingles (See MAAW's Burma Shave Signs and Jingles)

Job Order Costing (See MAAW's Job Order Costing Topic)

Job Satisfaction (See MAAW's Job Satisfaction Bibliography)

Jobs Act

Alhusaini, B., K. L. Chapman and H. D. White. 2023. Private disclosure and myopia: Evidence from the JOBS act. Review of Accounting Studies 28(3): 1570-1617.

Barlas, S. 2018. Congress is debating latest jobs act. Strategic Finance (October): 10.

Barth, M. E., W. R. Landsman and D. J. Taylor. 2017. The Jobs Act and information uncertainty in IPO firms. The Accounting Review (November): 25-47.

Dambra, M., L. C. Field, M. T. Gustafson and K. Pisciotta. 2018. The consequences to analysts involvement in the IPO process: Evidence surrounding the JOBS Act. Journal of Accounting and Economics (April-May): 302-330.

Dennis, A. 2012. The JOBS Act of 2012: Tools, Tips, and Tactics. AIPCA.

Gilson, C., J. McKinley and M. Geiszler. 2018. Vacation home rentals and the TCJA. Journal of Accountancy (September): 54-55. (Tax Cuts and Jobs Act).

Johnson, S. 2012. A new risk factor: The JOBS Act. CFO (June): 24-25.

Khurana, I. K. and L. Zhao. 2019. Does the JOBS Act reduce compliance costs of emerging growth companies? Theory and evidence. Auditing: A Journal of Practice & Theory 38(4): 151-175.

Mantzke, K. and Y. S. Cripe. 2018. Understanding the new kiddie tax: Find out how the taxation of children's unearned income was changed by the Tax Cuts and Jobs Act. Journal of Accountancy (November): 48-53.

Pinto, J. 2023. Mandatory disclosure and learning from external market participants: Evidence from the JOBS act. Journal of Accounting and Economics (February): 101528.

Rinier, J. and E. Chase. 2018. Individual taxpayers and the tax cuts and jobs act. Strategic Finance (March): 18, 20.

Russo, C. J. and J. A. DiGabiele. 2018. Impact of the tax cuts and Jobs Act on the valuation of S Corporations. Journal of Forensic & Investigative Accounting 10(2): 153-167.

Ryan, V. 2013. Will the jobs act harm naive investors? CFO (July/August): 18-19.

Sayuk, D. M., M. H. Fricke and S. R. Dugger. 2010. 2010 Small Business Jobs Act: Good for big business. Journal of Accountancy (December): 30-34.

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).

Bamford, J. and G. Walker. 2022. Closing the governance gap in joint ventures. MIT Sloan Management Review (Summer): 1-9.

Bamford, J., G. Baynham and D. Ernst. 2020. Joint ventures and partnerships in a downturn. Harvard Business Review (September/October): 116-124.

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.

D'Costa, L. F., T. B. Pyle and J. Bamford. 2021. Small stake, big voice: Minority partners in joint ventures can still negotiate substantial rights to have a say in business decisions. MIT Sloan Management Review (Fall): 77-83.

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.

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

Veen-Dirks, P. V. and A. Giliam. 2020. Understanding the interactions between control, trust, and perceived risk in public sector joint ventures. Advances in Management Accounting (32): 1-34.

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.

Journal of Accountancy (See MAAW's Journal of Accountancy Bibliography)

Journal of Accounting and Economics (See MAAW's Journal of Accounting and Economics Bibliography)

Journal of Accounting Education (See MAAW's Journal of Accounting Education Bibliography)

Journal of Accounting Research (See MAAW's Journal of Accounting Research Bibliography)

Journal of Applied Management Accounting Research (See MAAW's JAMAR Bibliography)

Journal of Cost Analysis and Management (See MAAW's Journal of Cost Analysis and Management Bibliography)

Journal of Cost Management (See MAAW's Journal of Cost Management Bibliography)

Journal of Emerging Technologies in Accounting (See MAAW's JETA Bibliography)

Journal of Forensic Accounting (See MAAW's Journal of Forensic Accounting Bibliography)

Journal of Forensic and Investigative Accounting (See MAAW's Journal of Forensic and Investigative Accounting Bibliography)

Journal of Information Systems (See MAAW's Journal of Information Systems Bibliography)

Journal of International Accounting Research (See MAAW's Journal of International Accounting Research Bibliography)

Journal of Management Accountng Research (See MAAW's JMAR Bibliography)

Journalist

Call, A. C., S. A. Emett, E. Maksymov and N. Y. Sharp. 2022. Meet the press: Survey evidence on financial journalists as information intermediaries. Journal of Accounting and Economics (April-May): 101455.

Verschoor, C. C. 2018. Paradise papers show secrecy and tax avoidance: In recent years, journalists worldwide have been bringing to light tax-avoidance schemes. Strategic Finance (February): 19-20.

Westphal, J. D., S. H. Park, M. L. McDonald and M. L. A. Hayward. 2012. Helping other CEOs avoid bad press: Social exchange and impression management support among CEOs in communications with journalists. Administrative Science Quarterly 57(2): 217-268.

Journals (See MAAW's Accounting and Business Journals A-Z)

Just In Time (See MAAW's Just-In-Time and Lean Enterprise Topic)

Justice

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

Wei, S., J. Yin and X. Chen. 2021. Paradox of supply chain integration and firm performance: The moderating roles of distributive and procedural justice. Decision Sciences 52(1): 78-108.

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.

Keynesian Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapter 22. (Summary).

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)

Labor Theory of Value

Oser, J. 1963. The Evolution of Economic Thought. Chapters 2, 5, 6, 8, 10, and 12. Harcourt, Brace & World, Inc. (Summary).

Laboratory and Laboratory Research (See MAAW's Laboratory and Experimental Research 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.

Laissez Faire, Laissez Passer (Freedom of enterprise at home and free trade abroad)

Oser, J. 1963. The Evolution of Economic Thought. Chapter 3: The Physiocratc School. Harcourt, Brace & World, Inc. (Summary). The term "laissez faire" appears frequently in Chapters 3-24.

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.

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.

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See the ideas of Thomas Paine and Henry George related to owning land in Chapter 16.

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.

Sealth (Seattle), Chief. 1854. How Can You Buy or Sell the Earth? Chief Sealth's (Seattle's) reply to President Franklin Pierce. (Chief Seath's reply).

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.

Laundries

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 (See MAAW's Litigation Bibliography)

Law of Demand and Law of Supply

Oser, J. 1963. The Evolution of Economic Thought. Chapters 13 and 14: The Marginalist School. Harcourt, Brace & World, Inc. (Summary).

Law of Population

Oser, J. 1963. The Evolution of Economic Thought. Chapter 7: The Classical School: Malthus. Harcourt, Brace & World, Inc. (Summary).

Lawsuits (See MAAW's Litigation Bibliography)

Leadership (See MAAW's Leadership and Corporate Governance Topic)

Leading Indicators

Cohen, J. R., L. L. Holder-Webb, L. Nath and D. Wood. 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability. Accounting Horizons (March): 65-90.

Desai, H., S. Rajgopal and J. J. Yu. 2016. Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis? Contemporary Accounting Research 33(2): 576-606.

Dutta, S. and S. Reichelstein. 2003. Leading indicator variables, performance measurement, and long-term versus short-term contracts. Journal of Accounting Research (December): 837-866.

Fan, Q. and W. Li. 2018. Leading indicator variables and managerial incentives in a dynamic agency setting. Review of Accounting Studies 23(4): 1715-1753.

Ittner, C. D. and D. F. Larcker. 1998. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 1-35.

Lambert, R. A. 1998. Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 37-46.

O'Connell, V. and D. O'Sullivan. 2016. Are nonfinancial metrics good leading indicators of future financial performance? MIT Sloan Management Review (Summer): 21-23.

Rajgopal, S., T. Shevlin and M. Venkatachalam. 2003. Does the stock market fully appreciate the implications of leading indicators for future earnings? Evidence from order backlog. Review of Accounting Studies 8(4): 461-492.

Ryan, S. G. 2016. Discussion of "Were information intermediaries sensitive to the financial statement-based leading indicators of bank distress prior to the financial crisis?" Contemporary Accounting Research 33(2): 607-615.

Stanley, J. D. 2011. Is the audit fee disclosure a leading indicator of clients' business risk? Auditing: A Journal of Practice & Theory 30(3): 157-179.

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)

Learning Maps (See MAAW's Learning Maps and Games Topic)

Learning Organization (See MAAW's Learning Organization Bibliography)

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.

Legacy Business

Subramaniam, M. and M. J. Piskorski. 2020. How legacy businesses can compete in the sharing economy. MIT Sloan Management Review (Summer): 31-37.

Legacy Systems

Borthick, A. F. and P. L. Bowen. 2008. Auditing system development: Constructing the meaning in the context of Legacy code migration. Journal of Information Systems (Spring): 47-62.

Fisher, I. and M. Bradford. 2005. New York State agencies: A case study for analyzing the process of Legacy system migration: Part I. Journal of Information Systems (Fall): 173-189.

Fisher, I. E. and M. Bradford. 2006. New York State agencies: A case study for analyzing the process of Legacy system migration: Part II. Journal of Information Systems (Spring): 139-160.

Lobaugh, J. L. and A. V. Deshmukh. 2000. Supplementing Legacy Financial Systems by integrating high-end technology: Lessons from Lord Corporation. Strategic Finance (September): 52-56, 58-60. (Using off-the-shelf software).

Moffitt, K. C. 2018. A framework for Legacy source code audit analytics. Journal of Emerging Technologies in Accounting 15(2): 67-75.

Wessel, M., A. Levie and R. Siegel. 2016. The problem with Legacy ecosystems: They separate you from your customer. Harvard Business Review (November): 68-74.

Legal Issues (See MAAW's Legal Issues Topic)

Leisure Class

Oser, J. 1963. The Evolution of Economic Thought. Chapter 17: The Institutionalist School. Harcourt, Brace & World, Inc. (Summary).

Lemonade

Cushing, B. E. 1997. Instructional case: Christy's Lemonade Stand: An introduction to accrual accounting. Issues in Accounting Education (Spring): 161-170.

Liabilities (See MAAW's Liabilities Bibliography, Accountants Payable Bibliography, and Bonds Bibliography)

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 (See MAAW's Insurance Bibliography)

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.

LIFO (See MAAW's Inventory Topic)

Tinkelman, D. P. and Q. Ling. 2022. The rise and decline of LIFO. The Accounting Historians Journal 49(2): 103-120.

Lighting

Martin, R. D. and F. Phillips. 2006. Aerospace Lighting, Inc. (ALI): Linking business strategy to audit planning. Issues in Accounting Education (August): 313-321.

Like-kind Exchanges

Allen, W. E. III. and M. B. Foster. 2005. The best of both worlds: A combination of cost segregation and like-kind exchanges can save on real estate taxes. Journal of Accountancy (August): 43-46.

Barnett, R. S. 2010. Section 1031 like-kind exchanges and entity considerations. The CPA Journal (May): 42-45.

Bebee, R. F. and K. J. Smith. 2015. Calculating basis for IRC section 1031 like-kind exchanges. The CPA Journal (April): 34-37.

Graat, B. 2019. Like-kind exchanges and personal property. Journal of Accountancy (November): 60-61.

Graat, B. 2020. Like-kind exchanges are now clearer. Journal of Accountancy (October): 46-47.

Leonard, B., B. M. Bird and M. Segal. 2009. Like-kind exchanges of mixed-use property. The CPA Journal (October): 42-47.

Michaels, L. and P. Brandstetter. 2017. Reverse like-kind exchanges get Tax Court approval. Journal of Accountancy (May): 68.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS provides guidance on like-kind exchanges of aircraft. Journal of Accountancy (April): 80-82.

Stevens, M. G. 2008. Depreciate property in like-kind exchanges consistently. Journal of Accountancy (November): 74-80.

Limited Liability Company (See MAAW's Partnerships Bibliography)

Linear Programming (See MAAW's Linear Programming Topic)

Linked Loans

Aharoni, Y. and T. Ophir. 1967. Accounting for linked loans. Journal of Accounting Research (Spring): 1-26.

Linoleum Manufacturing

Barakat, A. B. 1924.Linoleum manufacturing accounting. Journal of Accountancy (June): 432-440.

Liquidity (See MAAW's Liquidity Bibliography)

Liquor

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.

Litigation and Litigation Risk (See MAAW's Litigation and Litigation Risk Bibliography)

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 (See Banks, Debt, and Interest)

Amiraslani, H., J. Donovan, M. A. Phillips and R. Wittenberg-Moerman. 2023. Contracting in the dark: The rise of public-side lenders in the syndicated loan market. Journal of Accounting and Economics (August): 101586.

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

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.

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.

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.

Logistics (See MAAW's Logistics and Distribution Cost Topic)

Long Lived Assets (See MAAW's Assets Bibliography)

Committee on Concepts and Standards - Long-Lived Assets. 1964. Accounting for land, buildings, and equipment: Supplementary statement No. 1. The Accounting Review (July): 693-699.

Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).

Easton, P. D., P. H. Eddey and T. S. Harris. 1993. An investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 1-38.

Freeman, E. S. 1936. Long-life assets. N.A.C.A. Bulletin (October 15): 183-205.

Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.

Goldberg, L. 1965. A note on current assets. Abacus 1(1): 31-45.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 2004. Go figure. Strategic Finance (July): 36-40. (Methods of valuing long-lived assets. Quoted market prices vs. value-in-use prices).

Komissarov, S., J. T. Kastantin and K. Rick. 2014. Impairment of long-lived assets: A comparison under the ASC and IFRS. The CPA Journal (May): 28-33.

Long-term Care (Also see Nursing Homes)

Barsade, S. G. and O. A. O'Neill. 2014. What's love got to do with it? A longitudinal study of the culture of companionate love and employee and client outcomes in a long-term care setting. Administrative Science Quarterly 59(4): 551-598.

D'Aunno, T. 2019. Book review: Paul Osterman: Who Will Care for Us? Long-term Care and the Long-term Workforce. Administrative Science Quarterly 64(1): NP7-NP9.

Fatoullah, R. A., H. S. Margolis, K. M. Coughlin and ElderLawAnswers. 2008 and 2012. The CPA's Guide to Long-Term Care Planning. AICPA.

Finn, D. R. and T. J. Sarenski. 2008. Long-term care insurance and tax planning. Journal of Accountancy (August):44-47.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Financial, legal, and tax concerns about long-term care. The CPA Journal (May): 64-66.

Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.

Neumann, B. R., M. Crowdes and D. Neumann. 2010. A forensic audit of staffing and census in a long-term care facility. Journal of Forensic & Investigative Accounting 2(1): 1-28.

Stewart, T. 2017. How to discuss long-term care options with clients. Journal of Accountancy (March): 22-27.

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.

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.

Swilley, S. W. 2017. Long-term contracts and AMT. Journal of Accountancy (December): 62-63. ("Certain construction contractors may be eligible to use the cash or completed-contract method of accounting for regular income tax. However, these taxpayers may also be liable for alternative minimum tax (AMT").

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.

Loose-leaf

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.

Macaroni

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 Learning (See MAAW's Expert Systems and AI Section, and Automation Bibliography)

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.

Magazines

CGMA Magazine (Charted Global Management Accountant) will be published exclusively online. Following an introductory period, it will be accessible only by holders of the CGMA designation.

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.

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.

Maintenance

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.

Make vs. Buy (See MAAW's Outsourcing and Make vs. Buy Topic)

Mall (Also see Retail)

Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.

Managed Care (Also see MAAW's Healthcare Topic)

Kelemen, D. M., J. B. MacArthur and C. R. Menzel. 2007. A strategic planning and cost management model for managed care companies. Management Accounting Quarterly (Summer): 37-47.

Leone, A. J. 2002. The relation between efficient risk-sharing arrangements and firm characteristics: Evidence from the managed care industry. Journal of Management Accounting Research (14): 99-117.

McDermott, R. E., K. D. Stocks and J. Ogden. 2000. Code Blue: A Tale of Romance, Murder, Mystery, Intrigue & Managed Care. Syracuse, UT: Traemus Books. (Note).

Rayburn, L. G. and J. M. Rayburn. 1999. Hospital survival in a managed care environment. Management Accounting (January): 50-53.

Management (See MAAW's Management Theory Topic)

Management Accounting (See MAAW's Management Accounting Topic and  MAAW's Controllership Topic)

Management Accounting - IMA's Main Publication 1965-1999 (See MAAW's Management Accounting Bibliography)

Management Accounting Quarterly (See MAAW's Management Accounting Quarterly Bibliography)

Management Accounting Research (See MAAW's Management Accounting Research Bibliography)

Management Accounting Terminology (See MAAW's Management Accounting Terminology)

Management by Excepion (See MAAW's Controllerhsip Topic)

Penno, M. C. 2022. A positive theory of accounting-based management by exception. Journal of Management Accounting Research 34(3): 161-177.

Management Discussion and Analysis (MD&A)

Barlas, S. 2018. SEC: Exemption from earliest year MD&A reporting. Strategic Finance (March): 13.

Barlas, S. 2020. Changes to MD&A reporting prove controversial. Strategic Finance (June): 10.

Brown, S. V. and J. W. Tucker. 2001. Large-sample evidence on firms' year-over-year MD&A modifications. Journal of Accounting Research (May): 309-346.

D'Augusta, C. and M. D. DeAngelis. 2020. Does accounting conservatism discipline qualitative disclosure? Evidence from tone management in the MD&A. Contemporary Accounting Research 37(4): 2287-2318.

De Franco, G., H. Fogel-Yaari and H. Li. 2020. MD&A textual similarity and auditors. Auditing: A Journal of Practice & Theory 39(3): 105-131.

Mayew, W. J., M. Sethuraman and M. Venkatachalam. 2015. MD&A disclosure and the firm's ability to continue as a going concern. The Accounting Review (July): 1621-1651.

Meiers, D. H. 2006. The MD&A challenge. Journal of Accountancy (January): 59-63. (Management discussion and analysis of financial condition and results of operations).

Roulstone, D. T. 2011. Discussion of Large-sample evidence on firms' year-over-year MD&A modifications. Journal of Accounting Research (May): 347-357.

Sutton, S. G., V. Arnold, J. C. Bedard and J. R. Phillips. 2012. Enhancing and structuring the MD&A to aid investors when using interactive data. Journal of Information Systems (Fall): 167-188.

Wheeler, S. W., S. J. Cereola and T. J. Louwers. 2014. MD&A disclosure tendencies: The case of LIFO liquidations. Accounting Horizons (December): 805-818.

Management Science (See MAAW's Management Science Bibliography)

Management Theory (See MAAW's Management Theory Topic)

Managing Yourself (See MAAW's How to Manage Yourself Topic)

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

Marginal Cost

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Dean, J. 1936. Statistical Determination of Costs, with Special Reference to Marginal Costs. Chicago: University of Chicago Press.

Dorward, N. 1986. The mythology of constant marginal costs. Accountancy (April): 98-99.

Jacobs, F. A. and E. R. Larkins. 1998. Export tax incentives for establishing foreign markets: An analysis of marginal costing techniques. Accounting Horizons (December): 374-396.

Kempster, J. H. 1965. Marginal cost and income accounting - Some perennial problems. N.A.A. Bulletin (March): 21-30.

Kilger, W., J. Pampel and K. Vikas. 2004. Introduction: Marginal costing as a management accounting tool. Management Accounting Quarterly (Winter): 7-28. (Translation and reprint of the first chapter in Wiesbaden's textbook about German cost accounting: Flexible Plankostenrechnung und Deckungsbeitragsrechnung).

Kloock, J. and U. Schiller. 1997. Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September): 299-323.

Lambert, R. A. and D. F. Larcker. 1989. Estimating the marginal cost of operating a service department when reciprocal services exist. The Accounting Review (July): 449-467.

Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter11.

Oser, J. 1963. The Evolution of Economic Thought. Chapters 20 and 21. Harcourt, Brace & World, Inc. (Summary).

Parsons, J. E. 2018. Discussion of Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1499-1504.

Reichelstein, S. and A. Sahoo. 2018. Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1464-1498.

Marginal Revenue

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1- 20.

Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter11.

Oser, J. 1963. The Evolution of Economic Thought. Chapters 20. Harcourt, Brace & World, Inc. (Summary).

Marginal Utility

Oser, J. 1963. The Evolution of Economic Thought. Chapters 4. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 8. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 12 -14. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapters 20. Harcourt, Brace & World, Inc. (Summary).

Marginalism

Oser, J. 1963. The Evolution of Economic Thought. Chapters 12-14: The Marginalist School.  Harcourt, Brace & World, Inc. (Summary). Includes Gossen, Jevons, Menger, Wieser, Bohm-Barwerk, and Alfred Marshall.

Marijuana (Also see Cannibas)

Barry, J. S. 2017. Marijuana: More than a taboo topic. The CPA Journal (January): 5. (The Marijuana Symposium).

Cheng, S. F., G. De Franco and P. Lin. 2023. Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. Journal of Accounting and Economics (February): 101516.

Chiang, W., J. Du and D. Summers. 2019. Providing services to the marijuana industry. The CPA Journal (November): 6-10.

Cowan, R. 2010. "It wouldn't matter if it was widgets." (Except, of course, that no one has ever been arrested for smoking a widget). CFO (September): 30-32 . (Cowan is the finance chief at the country's only publicly traded medical-marijuana company, Cannabis Science Inc.).

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Kennedy, B. 2020. How I did it. Tilray's CEO on becoming the first mover in a controversial industry. Harvard Business Review (March/April): 33-37. (The marijuana industry).

Khessina, O. M., S. Reis and J. C. Verhaal. 2021. Stepping out of the shadows: Identity exposure as a remedy for stigma transfer concerns in the medical marijuana market. Administrative Science Quarterly 66(3): 569-611.

Levin, M. H. 2022. Tax provision of the Marijuana Regulation and Taxation Act. The CPA Journal (May/June): 50-51.

Mabee, Y. M. 1991. Accounting for a marina/resort. Management Accounting (May): 50-52.

Metz, P. 2017. Structuring the ownership of marijuana businesses to minimize tax impact. The CPA Journal (October): 14-17.

Nix, W. E. and R. A. Knight. 2016. Medical marijuana dispensaries face a harsh reception in federal court. The CPA Journal (May): 46-49.

Reichert, C. J. 2019. Medical marijuana dispensary is denied increases to its COGS. Journal of Accountancy (March): 56-57.

Riordan, D. A., M. P. Riordan and A. P. Curatola. 2012. Deductibility of medical marijuana treatment. Strategic Finance (March): 10, 12-13.

Silversmith, D. 2018. Tax Court sustains deficiencies for medical marijuana business. Journal of Accountancy (December): 68.

Sterna, S. and J. Wolfe. 2017. Liability risks and other concerns when servicing marijuana business. The CPA Journal (October): 9-10.

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 (See MAAW's Marketing, Sales and Advertising Topic)

Marketing Assets

Wilson, R. M. S. 1986. Accounting for marketing assets. European Journal of Marketing 20(1): 51-74.

Markov Chain

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January):48-50.

Chung, K. H. 1969. A Markov chain model of human needs: An extension of Maslow's need theory. The Academy of Management Journal 12(2): 223-234.

Cyert, R. M., H. J. Davidson and G. L. Thompson. 1962. Estimation of the allowance for doubtful accounts by Markov chains. Management Science (April): 287-303.

De Cani, J. S. 1964. A dynamic programming algorithm for embedded Markov chains when the planning horizon is at infinity. Management Science (July): 716-733.

Derman, C. 1962. On sequential decisions and Markov chains. Management Science (October): 16-24.

Lim, S., D. Yim, J. Khuntia and M. Tanniru. 2020. A continuous-time Markov chain model - Based business analytics approach for estimating patient transition states in online health infomediary. Decision Sciences 51(1): 181-208.

Saibeni, A. A. 2010. Forecasting accounts receivable collections with Markov chains and Microsoft Excel. The CPA Journal (April): 66-71.

Shank, J. K. 1971. Income determination under uncertainty: An application of Markov chains. The Accounting Review (January): 57-74.

Marriage

Bonner, P. 2012. First circuit strikes down defense of marriage act but stays tax remedies. Journal of Accountancy (August): 70-71.

Brozovsky, J. and A. J. Cataldo II. 1994. A historical analysis of the and marriage tax penalty. The Accounting Historians Journal 21(1): 163-187.

Desai, S. E., D. Chugh and A. P. Brief. 2014. The implications of marriage structure for men's workplace attitudes, beliefs, and behaviors toward women. Administrative Science Quarterly 59(2): 330-365.

Harper, A. M. and E. Breathitt. 2015. The current state of same-sex marriage. The CPA Journal (January): 48-55.

Jackson, M., S. Pippin and R. Mason. 2013. Marital status after DOMA. The CPA Journal (October): 40-43. (Defense of Marriage Act of 1996).

Kess, S. 2019. Social Security benefits after marriage, death, or divorce. The CPA Journal (September): 68-69.

Nevius, A. M. 2013. All legal same-sex marriages recognized for tax purposes.  Journal of Accountancy (November): 56.

Nevius, A. M. 2013. Supreme Court strikes down defense of marriage act in estate tax case. Journal of Accountancy (August): 60.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Pfeffer, J. and J. Ross. 1982. The effects of marriage and a working wife on occupational and wage attainment. Administrative Science Quarterly 27(1): 66-80.

Phelps, L., H. Tribunella and T. Tribunella. 2011. 20 Questions on marriage and taxes: Penalties and bonuses for filing status. The CPA Journal (December): 38-43.

Quirin, J. J. and D. O'Bryan. 2016. The marriage of Sharon and Henry Sawbones: A forensic case illustrating the use of a tax return in a litigation advisory services context. Issues in Accounting Education (August): 347-354.

Ren, Y. 2013. Assessing the marriage penalty in 2013: Negative incentives remain inplace for high-income couples. The CPA Journal (December): 48-51.

Rubenfield, A. J. and G. M. Pandit. 2019. The status of the 'marriage penalty': An update from the Tax Cuts and Jobs Act. The CPA Journal (January): 26-31.

Spaulding, D. and J. Freeberg. 2012. Marriage equality in New York and beyond: To love, cherish, and tax. The CPA Journal (October): 46-49.

VanZante, N. R. and R. B. Fritzsch. 2012. Senior citizens and the 'marriage tax' on Social Security benefits. The CPA Journal (February): 54-56.

Marxian Socialism

Oser, J. 1963. The Evolution of Economic Thought. Chapters 9 and 10: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).

Marxism

Oser, J. 1963. The Evolution of Economic Thought. Chapter 10: The Rise of Socialist Ideologies. Harcourt, Brace & World, Inc. (Summary).

Oser, J. 1963. The Evolution of Economic Thought. Chapter 23: Modern Theories of Economic Development and Growth. Harcourt, Brace & World, Inc. See Paul Alexander Baran. (Summary).

Maslow's Hierarchy of Needs

Chung, K. H. 1969. A Markov chain model of human needs: An extension of Maslow's need theory. The Academy of Management Journal 12(2): 223-234.

Maslow, A. 1943. A theory of human motivation. Psychological Review (50): 370-396.

Maslow, A. H. 2011. Hierarchy of Needs: A Theory of Human Motivation. Published by www.all-about-psychology.com.

Miller, F. P., A. F. Vandome and J. McBrewster, Editors. 2009. Motivation: Motivation. Drive Theory, Cognitive Dissonance, Maslow's Hierarchy of Needs, Frederick Herzberg, Self-efficacy, Equity Theory, Expectancy Theory. Alphascript Publishing.

Stead, B. A. 1972. Berlo's communication process model as applied to the behavioral theories of Maslow, Herzberg, and McGregor. The Academy of Management Journal 15(3): 389-394.

Master Budget (See MAAW's Budgeting and Beyond Budgeting Topic)

Match Industry

Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.

Matching Principle (See MAAW's Postulates and Principles Bibliography)

Drinkwater, D. and J. D. Edwards. 1965. The nature of taxes and the matching principle. The Accounting Review (July): 579-582.

Grinyer, J. R. 1985. Earned economic income - A theory for matching. Abacus 21(2): 130-148.

He, W. and Y. Shan. 2016. International evidence on the matching between revenues and expenses. Contemporary Accounting Research 33(3): 1267-1297.

Huang, R., C. Marquardt and B. Zhang. 2023. Revenue-expense matching and performance measure choice. Review of Accounting Studies 28(3): 1690-1720.

Hylton, D. P. 1965. On matching revenue with expense. The Accounting Review (October): 824-828.

Segarra, M. 2013. The matching principle. CFO (December): 52. (CFO of Avalanche, an online dating firm).

Whittred, G. P. 1978. Accounting for the extractive industries: Use or abuse of the matching principle? Abacus 14(2): 154-159.

Zimmerman, A. B. and R. Bloom. 2016. The matching principle revisited. The Accounting Historians Journal 43(1): 79-119.

Material (Also see Inventory, Supplies and MAAW's Materials Topic)

Materialism

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. Chapter 7: Materialism. McGraw-Hill, Inc. (Summary).

Materiality (See MAAW's Postulates and Principles Bibliography)

Mathematical Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapter 15: Mathematical Economics. Harcourt, Brace & World, Inc. (Summary)

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.

Media (For social media see MAAW's Social Network Bibliography)

Aerts, W. and D. Cormier. 2009. Media legitimacy and corporate environmental communication. Accounting, Organizations and Society 34(1): 1-27.

Beach, C. S. and W. R. Schiefelbein. 2014. Unstructured data. How to implement an early warning system for hidden risks. Journal of Accountancy (January): 46-51. (Unstructured data includes data such as email, desktop documents, internet logs, phone call, text messages, and social media messages. A people-process approach to risk management).

Blankespoor, E., E. deHaan, and C. Zhu. 2018. Capital market effect of media synthesis and dissemination: Evidence from robo-journalism. Review of Accounting Studies 23(1): 1-36.

Bryant, S. M., S. M. Albring and U. Murthy. 2009.The effects of reward structure, media richness and gender on virtual teams. International Journal of Accounting Information Systems 10(4): 190-213.

Burke, J. J., R. Hoitash and U. Hoitash. 2019. Auditor response to negative media coverage of client environmental, social, and governance practices. Accounting Horizons (September): 1-23.

Bushman, R. M., C. D. Williams and R. Wittenberg-Moerman. 2017. The information role of the media in private lending. Journal of Accounting Research (March): 115-152.

Butler, J. B. and R. D. Mautz Jr. 1996. Multimedia presentations and learning: A laboratory experiment. Issues in Accounting Education (Fall): 259-280.

Carlson, J. R. and R. W. Zmud. 1999. Channel expansion theory and the experiential nature of media richness perceptions. The Academy of Management Journal 42(2): 153-170.

Cefaratti, M. and R. Barkhi. 2013. The effects of communication media and client familiarity on auditors' confidence on deception detection. Journal of Forensic & Investigative Accounting 5(2): 1-26.

Charnes, A., W. W. Cooper, D. B. Learner and E. F. Snow. 1968. Note on an application of a goal programming model for media planning. Management Science (April): B431-B436.

Charnes, A., W. W. Cooper, J. K. DeVoe, D. B. Learner and W. Reinecke. 1968. A goal programming model for media planning. Management Science (April): B423-B430. 1968. Errata: A goal programming model for media planning. Management Science (June): B643.

Chen, S., K. Schucrard and B. Stomberg. 2019. Media coverage of corporate taxes. The Accounting Review (September): 83-116.

Cheng, N. S., L. L. Eng, Y. T. Mak and C. L. Chong. 2003. Performance measures in the media and software division of Kao (Singapore) Private Limited. Journal of Accounting Education 21(2): 157-184.

Cockrell, C. and D. N. Stone. 2011. Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming. International Journal of Accounting Information Systems 12(3): 225-242.

Committee on Multi-Media Instruction in Accounting: Report. 1972. The Accounting Review (Supplement): 111, 113-162. Committee members are listed in the Front matter.

Daigle, R. J., J. T. Morris and R. Quarles. 2015. Using non-academic multimedia resources to enhance student learning of fact-based fraud cases. Journal of Forensic & Investigative Accounting 7(1): 212-252.

Demek, K. C., R. L. Raschke, D. J. Janvrin and W. N. Dilla. 2018. Do organizations use a formalized risk management process to address social media risk? International Journal of Accounting Information Systems (28): 31-44.

DeWinter, J. and S. Vie. 2008. Press enter to “Say”: Using Second Life to teach critical media literacy. Computers and Composition 25(3): 313-322.

Dopuch, N., R. W. Holthausen and R. W. Leftwich. 1986. Abnormal stock returns associated with media disclosures of ‘subject to’ qualified audit opinions. Journal of Accounting and Economics (June): 93-117.

Dowling, G. and W. Weeks. 2008. What the media is really telling you about your brand. MIT Sloan Management Review (Spring): 28-34.

Drake, M. S., N. M. Guest and B. J. Twedt. 2014. The media and mispricing: The role of the business press in the pricing of accounting information. The Accounting Review (September): 1673-1701.

Dutra, A., A. Tumasjan and I. M. Welpe. 2018. Blockchain is changing how media and entertainment companies compete. MIT Sloan Management Review (Fall): 39-45.

Eschenbrenner, B., F. F. Nah and V. R. Telaprolu. 2015. Efficacy of social media utilization by public accounting firms: Findings and directions for future research. Journal of Information Systems (Summer): 5-21.

Gaines, B. R. and Shaw, M. L. G. 1994. Concept maps indexing multimedia knowledge bases. AAAI-94 Workshop: Indexing and Reuse in Multimedia Systems. pp.36-45. Menlo Park, California, AAAI.

Gaines, B. R. and Shaw, M. L. G. 1994. Concept maps indexing multimedia knowledge bases. AAAI-94 Workshop: Indexing and Reuse in Multimedia Systems. pp.36-45. Menlo Park, California, AAAI.

Gates, S., P. Reckers and D. Robinson. 2009. Media image of the CEO and the impact on auditors' perception of financial reporting reliability and client risk assessments. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 156-164.

Gong, S. X., F. A. Gul and L. Shan. 2018. Do auditors respond to media coverage? Evidence from China. Accounting Horizons (September): 169-194.

Guest, N. M. 2021. The information role of the media in earnings news. Journal of Accounting Research (June): 1021-1076.

Johnson, P. 2010. Second Life, Media and the Other Society. Peter Lang.

Koning, M., G. Mertens and P. Roosenboom. 20010. The impact of media attention on the use of alternative earnings measures. Abacus 46(3): 258-288.

Kwerel, S. M. 1968. Information retrieval for media planning. Management Science (December): B137-B160.

Lehman, C. M. 2003. Creating Dynamic Multimedia Presentations, 2e. South-Western Educational Publishing.

Marginson, D. 2006. Information processing and management control: A note exploring the role played by information media in reducing role ambiguity. Management Accounting Research (June): 187-197.

Marley, R. N. and N. M. Snow. 2019. An empirical investigation on social media users' demand for financial information distributed via social media platforms. Journal of Information Systems (Summer): 155-175.

Martin, D. 2003. Gilded and gelded: Hard won lessons from the PR wars. Harvard Business Review (October): 44-54. (Lessons from AT&T's public relations battles: "Don't become hypnotized by your own buzz; understand the way the business media think; be sensitive to the emotional resonance of what seem to be straightforward facts; address simultaneously and sincerely, the needs of your stakeholders.").

McKee, A. J. 2004. Customized multimedia software for teaching managerial accounting. Management Accounting Quarterly (Fall): 47-59.

Mitchell, T. and M. Thomas. 2005. Can variance analysis make media marketing managers more accountable? Management Accounting Quarterly (Fall): 51-61.

Nöteberg, A., T. L. Benford, J. E. Hunton. 2003. Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems 4(1): 27-55.

Pollock, T. G. and V. P. Rindova. 2003. Media legitimation effects in the market for initial public offerings. The Academy of Management Journal 46(5): 631-642.

Rogers, J. L., D. J. Skinner and S. L. C. Zechman. 2016. The role of the media in disseminating insider-trading news. Review of Accounting Studies 21(3): 711-739.

Sarker, S., S. Sarker, S. Chatterjee and J. S. Valacich. 2010. Media effects on group collaboration: An empirical examination in an ethical decision-making context. Decision Sciences 41(4): 887-931.

Shenkir, W. G. 1970. Media and accounting education. The Accounting Review (April): 347-350.

Stanley, T. and P. Edwards. 2005. Interactive multimedia teaching of accounting information system (AIS) cycles: Student perceptions and views. Journal of Accounting Education 23(1): 21-46.

Webster, J. and L. K. Trevino. 1995. Rational and social theories as complementary explanations of communication media choices: Two policy-capturing studies. The Academy of Management Journal 38(6): 1544-1572.

Wheeler, P. and V. Arunachalam. 2009. The effects of multimedia on cognitive aspects of decision-making. International Journal of Accounting Information Systems 10(2): 97-116.

Medical Doctors (See MAAW's Healthcare Topic)

Medical Group Income Distribution Accounting

Newell, R. L. and G. A. Mahon. 1958. Medical group income distribution accounting. N.A.A. Bulletin (November): 85-90.

Medicare and Medicaid (Also see MAAW's Healthcare Topic)

Ahadiat, N. and M. Gomaa. 2018. Healthcare fraud and abuse: An investigation of the nature, and most common schemes. Journal of Forensic & Investigative Accounting 10(3): 428-435. (Survey questions pertaining to either Medicare/Medicaid or private insurance companies).

Barnes, B. G., S. Buchheit and L. M. Parsons. 2017. Threshold-based Medicare incentives and aggressive patient reporting in U.S. hospitals. Accounting and the Public Interest (17): 84-106.

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

Ching, D. F. 1979. How to isolate Medicare costs. Management Accounting (July): 27-30.

Davidoff, H. 2018. Medicaid qualifying strategies when there is no time to plan: How a financial planner can intervene in a crisis. The CPA Journal (May): 38-43.

Desouza, A. 2011. Preparing for the 2013 Medicare contribution tax. The CPA Journal (September): 36-38.

Dykxhoorn, H. J. and K. E. Sinning. 2011. Planning to minimize the new Medicare taxes. The CPA Journal (April): 40-45. (See p. 13 of the July issue for a Correction).

Eldenburg, L. and S. Kallapur. 1997. Changes in hospital service mix and cost allocations in response to changes in Medicare reimbursement schemes. Journal of Accounting and Economics (May): 31-51.

Fatoullah, R. A. and E. Forspan. 2015. The top 10 questions about Medicaid planning in New York. The CPA Journal (September): 42-45.

Hwang, Y. and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.

Karl, P. A. III. 2018. Twenty questions about planning for Medicaid and nursing home care. The CPA Journal (October): 18-24.

Kuriyan, J. 2022. The anatomy of a Medicaid fraud. Journal of Forensic & Investigative Accounting 14(1): 1-10.

Livingstone, J. L. and K. R. Balachandran. 1977. Cost and effectiveness of physician peer review in reducing Medicare overutilization. Accounting, Organizations and Society 2(2): 153-164.

Long, K. 2021. Medicare's tricky rules on HSAs after age 65: Specific enrollment procedures must be followed to avoid significant penalties. Journal of Accountancy (July): 38-41. (HSAs refers to Health Savings Accounts).

Meeting, D. T., M. Cornick and C. Alvis. 2010. Medicare Part B premiums: A hidden income tax. The CPA Journal (December): 42-45.

Praiser, D. B. and A. B. Abbott. 2009. Medicare billing risk perceptions of hospitals operating under corporate integrity agreements. Journal of Forensic & Investigative Accounting 1(1): 1-33.

Sullivan, J. 2015. Guilding clients through the Medicare Part B enrollment minefield: CPA's timely advice can help seniors avoid expensive penalties and coverage gaps. Journal of Accountancy (December): 48-52.

Van Capelleveen, G., M. Poel, R. M. Mueller, D. Thornton and J. van Hillegersberg. 2016. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain. International Journal of Accounting Information Systems (21): 18-31.

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.

Merchantilism

Oser, J. 1963. The Evolution of Economic Thought. Chapter 2: The Mercantilist School. Harcourt, Brace & World, Inc. (Summary). Includes Mun, Malynes, Davenant, Colbert, and Petty.

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.

Micro-Business Units

Krumwiede, K., R. Lawson and L. Luo. 2019. Haier's win-win value added approach. Strategic Finance (February): 24-31. (A win-win statement is designed to evaluate micro-business units from five perspectives: User resources, sharing profits, revenues, costs, and marginal income).

Microfinance

Alawattage, C., C. Graham and D. Wickramasinghe. 2019. Microaccountability and biopolitics: Microfinance in a Sri Lankan village. Accounting, Organizations and Society (72): 38-60.

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

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.

Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.

Bandyopadhyay, T. and S. Shankar. 2016. The impact of crisis on microfinance institution efficiencies: A data envelopment analysis approach. Cost Management (November/December): 33-40.

Dhungana, B. R. 2014. Financial and social performances of Nepalese microfinance institutions. Cost Management (May/June): 40-47.

Dillard, J. K. Yuthas and L. Baudot. 2016. Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance. International Journal of Accounting Information Systems (23): 14-27.

Hartarska, V., D. Nadolnyak and X. Shen. 2012. Social performance and cost-minimizing MFI size. Cost Management (September/October): 20-28. ("This article develops a model to identify the optimal MFI size by taking into account both the outreach and the sustainability aspects of MFI performance." MFI refers to microfinance institution).

Hes, T. 2014. A global collateral system for microfinance sector. Cost Management (March/April): 26-36.

Khan, S. and A. Ashta. 2012. Cost control in microfinance: Lessons from ASA. Cost Management (January/February): 5-22.

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Narayan, B. P., M. V. S. Kameshwar Rao and K. L. Nihar. 2014. Revival of Indian microfinance industry in the aftermath of Andhra Pradesh crisis: A strategic approach. Cost Management (March/April): 6-12, 14-17.

Rahnuma, A. 2011. Cultural aspects of credit risk management: A lesson from the microfinance industry. The CPA Journal (August): 56-59.

Sharman, P. and A. Ashta. 2012. Preface to the first special issue on microfinance. Cost Management (September/October): 3-5.

Tulchin, A., J. Warren and R. Hawkins. 2013. Cost-benefit analysis for microfinance institutions. Cost Management (March/April): 39-47.

Wright, C. S. and S. Hettihewa. 2012. Macro-insights on the chaotic issues affecting microfinance performance. Cost Management (November/December): 39-48.

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 and MAAW's Commodities Bibliography)

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.

Gray, S. J., N. Hellman and M. N. Ivanova. 2019. Extractive industries reporting: A review of accounting challenges and the research literature. Abacus 55(1): 42-91.

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).

Katselas, D., B. K. Sidhu, T. Smith and C. Yu. 2019. Independently certified industry specific disclosures to the capital market: The JORC code in the Australian mining industry. Abacus 55(1): 128-179.

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.

Vent, G. and R. A. Milne. 1989. The standardization of mine accounting. The Accounting Historians Journal 16(1): 57-74.

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.

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).

Mission Statement

Gadiesh, O. and J. L. Gilbert. 2001. Transforming corner-office strategy into frontline action. Harvard Business Review (May): 72-79. (Summary).

Lampton, J. A. 2021. Crafting a mission statement. Strategic Finance (August): 14, 16.

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary and related Note).

MIT Sloan Management Review (See MAAW's MIT Sloan Managment Review Bibliography)

Mix and Yield Variances (See MAAW's Mix and Yield Variances Topic)

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.

Mold

Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.

Momentum Accounting

Ijiri, Y. 1982. Triple-Entry Bookkeeping and Income Momentum. Studies in Accounting Research (18). American Accounting Association.

Ijiri, Y. 1986. A framework for triple-entry bookkeeping. The Accounting Review (October): 745-759.

Ijiri, Y. 1987. Three postulates of momentum accounting. Accounting Horizons (March): 25-34.

Ijiri, 1989. Momentum Accounting and Triple-Entry Bookkeeping. Studies in Accounting Research (31). American Accounting Association.

Monetary Economics

Oser, J. 1963. The Evolution of Economic Thought. Chapters 19: Monetary Economics. Harcourt, Brace & World, Inc.  (Summary).

Money Laundering

Abel, A. S. and I. A. MacKay. 2016. Money laundering: Combating a global threat. Journal of Accountancy (September): 44-49.

Brackney, M. L. 2020. When money costs too much: Section 8300 filing requirements and penalties. The CPA Journal (June): 52-57. (IRS Form 8300 related to cash transactions and money laundering).

Butcher, D. 2023. What to know about anti-money laundering. Strategic Finance (July): 19-21.

Krom, C. L. and P. Romaniuk. 2010. Protecting CPAs - and their clients - from the risk of financing terrorism: Requirements for preventing money laundering affect many businesses. The CPA Journal (September): 6, 9-11.

Mills, J. and T. Doyle. 1992. Money laundering. Management Accounting (January): 34-38. (Casino internal auditors implement safeguards to avoid violating the Money Laundering Act).

Ovaska-Few, S. 2019. Keeping an eye out for money mules: CPAs can help clients avoid schemes that funnel ill-gotten gains into bank accounts. Journal of Accountancy (September): 44-47. (Discussion of various types of money laundering schemes).

Pacini, C., J. W. Lin and G. Patterson. 2021. Using shell entities for money laundering: Methods, consequences, and policy implications. Journal of Forensic & Investigative Accounting 13(1): 73-89.

Singh, K. and P. Best. 2019. Anti-money laundering: Using data visualization to identify suspicious activity. International Journal of Accounting Information Systems (34): 100418.

Smith, G. S. 2003. Investigating money laundering. Journal of Forensic Accounting (4): 171-180.

Xu, C., C. Liu, D. Nie and L. Gai. 2021. How can a blockchain-based anti-money laundering system improve customer due diligence process? Journal of Forensic & Investigative Accounting 13(2): 273-287.

Monopolistic Competition

Oser, J. 1963. The Evolution of Economic Thought. Chapter 20: The Departure From Pure Competition. Harcourt, Brace & World, Inc. (Summary).

Monopoly (A single seller)

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See Chapter 20. (Summary).

Monopsony (A single buyer)

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See the summary of Joan Robinson's theory in Chapter 20. (Summary).

Monte Carlo

Avramisis, A. N. and P. L'Ecuyer. 2006. Efficient Monte Carlo and quasi-Monte Carlo option pricing under the variance gamma model. Management Science (December): 1930-1944.

Ayres, D., J. Schmutte and J. Stanfield. 2017. Expect the unexpected: Risk assessment using Monte Carlo simulations: With software such as Microsoft Excel, CPAs can perform statistical simulations to assess the potential upside and risk of business decisions. Journal of Accountancy (November): 42-48.

Beveridge, C. and M. Joshi. 2011. Monte Carlo bounds for game options including convertible bonds. Management Science (May): 960-974.

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Clark, V., M. Reed and J. Stephan. 2010. Using Monte Carlo simulation for a capital budgeting project. Management Accounting Quarterly (Fall): 20-31.

Detemple, J., R. Garcia and M. Rindisbacher. 2005. Asymptotic properties of Monte Carlo estimators of derivatives. Management Science (November): 1657-1675.

Emblemsvag, J. 2003. Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks. John Wiley & Sons.

Giesecke, K., B. Kim and S. Zhu. 2011. Monte Carlo algorithms for default timing problems. Management Science (December): 2115-2129.

Herath, H. S. B. and P. Sharman. 2017. Activity idle capacity cost estimation via Monte Carlo simulation. Cost Management (March/April): 30-40.

Hershey, J. C., W. J. Abernathy and N. Baloff. 1974. Comparison of nurse allocation policies - A Monte Carlo model. Decision Sciences 5(1): 58-72.

Jin, X. and A. X. Zhang. 2006. Reclaiming quasi-Monte Carlo efficiency in portfolio value-at-risk simulation through Fourier transform. Management Science (June): 925-938.

Kraten, M. 2009. Revisting 'Monte Carlo' simulation modeling. The CPA Journal (September): 52-55.

McKee, T. E. and L. J. B. Mckee. 2014. Using Excel to perform Monte Carlo simulations. Strategic Finance (December): 47-51.

Raun, D. L. 1963. The application of Monte Carlo analysis to an inventory problem. The Accounting Review (October): 754-758.

Rouse, P. 1993. Constructing Monte Carlo simulations in lotus 1-2-3. Journal of Accounting Education 11(1): 113-132.

Moody's

Archambault, J. J. and M. Archambault. 2005. The effect of regulation on statement disclosures in the 1915 Moody's Manuals. The Accounting Historians Journal 32(1): 1-22.

Bonsall, S. B. IV. 2014. The impact of issuer-pay on corporate bond rating properties: Evidence from Moody's and S&P's initial adoptions. Journal of Accounting and Economics (April-May): 89-109.

Gillette, J. R., D. Samuels and F. S. Zhou. 2020. The effect of credit ratings on disclosure: Evidence from the recalibration of Moody's Municipal Ratings. Journal of Accounting Research (June): 693-739.

The Accounting Review. 2017. IA2. Rating performance - S&P/Moody's versus Fitch. The Accounting Review (July): 17-22.

Mortgage Backed Securities (See MAAW's Stock and Stock Ownership Bibliography)

Krumwiede, T., R. M. Scadding and C. D. Stevens. 2008. Mortgage-backed securities and fair-value accounting. The CPA Journal (May): 30-36.

Mortgages (See MAAW's Mortgages Bibliography)

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.

Foster, G. 2023. Real earnings management in the motion picture industry: Strengthening the inferences from academic research. Review of Accounting Studies 28(3): 1250-1262.

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.

Gong, J. J., M. Young and A. Zhou. 2023. Real earnings management and the strategic release of new products: Evidence from the motion picture industry. Review of Accounting Studies 28(3): 1209-1249.

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

Harrison, S., A. Carlsen and M. Skerlavaj. 2019. Marvel's blockbuster machine. Harvard Business Review (July/August): 136-145.

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.

Motivation (See MAAW's Incentives and Motivation Bibliography)

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.

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

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.

Motorcycle

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.

Moving Baseline (See Moving Baseline Examples)

MTurk

Buchheit, S., D. W. Dalton, T. J. Pollard and S. R. Stinson. 2019. Crowdsourcing intelligent research participants: A student versus MTurk comparison. Behavioral Research In Accounting 31(2): 93-106.

Hunt, N. C. and A. M. Scheetz. 2019. Using MTurk to distribute a survey or experiment: Methodological considerations. Journal of Information Systems (Spring): 43-65.

Owens, J. and E. M. Hawkins. 2019. Using online labor market participants for nonprofessional investor research: A comparison of MTurk and Qualtrics samples. Journal of Information Systems (Spring): 113-128.

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 (See MAAW's Nonprofit OganizationsTopic)

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.

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.

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

McKinsey, J. O. 1923.Municipal accounting. Journal of Accountancy (February): 81-94.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Morey, L. 1934. Principles of municipal accounting. The Accounting Review (December): 319-325.

Newkirk, T. 1982. Improving financial information systems in local government. Management Accounting (January): 23-28, 35.

O'Shea, A. A. 1933. Municipal cost accounting. N.A.C.A. Bulletin (May 1): 1269-1290.

Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Robason, G. A. and L. P. Neeley. 1970. Financial reporting in municipalities. Management Accounting (March): 45-46.

Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.

Sidebotham, R. 1966. An accounting framework for local authorities. Abacus 2(1): 24-40.

Staub, E. E. 1912. Municipal cost accounts. Journal of Accountancy (February): 99-108.

Suffern, E. L. 1922. Municipal accounting in New Jersey. Journal of Accountancy (May): 321-330.

Sykes, A. W. 1946. Cost accounting control for municipal budgeting and financial administration. N.A.C.A. Bulletin (March 15): 635-651.

Ulman, S. A. 1908. Uniform municipal accounting. Journal of Accountancy (August): 269-275.

Museums (See MAAW's Nonprofit OganizationsTopic)

Glazer, A. S. and H. R. Jaenicke. 1991. The conceptual framework, museum collections, and user-oriented financial statements. Accounting Horizons (December):28-43.

Rockness, H. O., J. W. Rockness, C. L. Earney and S. J. Ankrum. 2011. Jane Ashby Sinclair Art Museum. IMA Educational Case Journal 4(2): 1-10.

Music and Arts Festival

Ballou, B., N. H. Godwin and V. Tilbury. 2000. Riverfest: Managing risk and measuring performance at Little Rock's annual music and arts festival. Issues in Accounting Education (August): 483-512.

Goldberg, A. 2017. Book review: D. B. Cornfield: Beyond the Beat: Musicians Building Community in Nashville. Administrative Science Quarterly 62(1): NP6-NP7.

Lee, Y. G. and M. Gargiulo. 2022. Escaping the survival trap: Network transition among early-career freelance songwriters. Administrative Science Quarterly 67(2): 339-377.

Music Stores

Peisch, A. M. 2010. Accounting for Retail Music Stores. Nabu Press.

Mutual Funds (See MAAW's Stock and Stock Ownership Bibliography)

Mutual Holdings

Amsbaugh, J. K. 1965. Accrual calculations with mutual holdings. The Accounting Review (April): 461-462.