Management And Accounting Web

Index of Accounting Systems for Business S-Z

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

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

Accounting Systems For Business Main Page

Sales (See Retail and MAAW's Marketing Section)
Bonner, W. W. 1952. Sales accounting by machine methods. N.A.C.A. Bulletin (March): 870-878.

Peaden, D. and N. M. Stephens. 2013. Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education (February): 51-58.
Sales Administration
Fox, H. W. 1960. An accounting report for sales administration. N.A.A. Bulletin (July): 51-60.
Salesman and Purchasing Agents
Adams, H. A. 1955. Costs for the salesman and purchasing agent. N.A.C.A. Bulletin (May): 1144-1148.

French, C. H. 1913. Sales agency accounts. Journal of Accountancy (July): 81-85.
Salmon (Also see Fish)
Miner, E. J. 1916. Salmon industry accounting. Journal of Accountancy (November): 361-378.

White, R. D. 1922. Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8.
Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Gujarathi, M. and T. Noga. 2012. Regal Hair Salon: Tax and financial reporting of gift cards. Journal of Accounting Education 30(1): 131-142.
The Accounting Review. 1941. International Salt Company: Dividends out of subsidiary surplus at date of acquisition; amortization of bond discount. The Accounting Review (March): 97-102. (JSTOR link).
Lockrow, F. E. 1946. A study of operations of a salvage division. N.A.C.A. Bulletin (January 1): 401-406.

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Welke, W. R. 1988. Accounting for “negative salvage”. Journal of Accounting Education 6(2): 325-329.
Lyon, G. C. 1955. Accounting for promotion when samples are salable. N.A.C.A. Bulletin (October): 211-218.
Sand Castings
Stutler, D. C. 1972. Cost accounting for sand castings. Management Accounting (April): 27-30.
Sarbanes-Oxley (See MAAW's SOX Bibliography)

Savings and Loan (Also see Banks)
Merchant, K. A. 1989. Instructional case: Bedlington Federal Savings. Issues in Accounting Education (Fall): 359-374.

Miller, T. 1991. SLO Town Savings and Loan. Journal of Accounting Education 9(2): 381-397.

Miller, T. 1993. Instructional case: Central Coast Savings. Issues in Accounting Education (Fall): 358-377.
Schools (Also see Universities)
Hutchinson, J. H. 1914. School Costs and School Accounting. Columbia University.

Lawton, W. H. 1925. Simplified school accounting. Journal of Accountancy (September): 227-228.

Mitchell, W. K. 1918. School district accounting. Journal of Accountancy (February): 101-113.

Wilson, M. 2011. The Broadway School: An application of a cost-benefit model in the public sector. Cost Management (March/April): 11-19.
Scrap (See MAAW's Spoilage, Rework and Scrap Topic)

Seasonal Business
Kreger, P. 1958. Better accounting for fixed expenses in a seasonal business. N.A.A. Bulletin (April): 65-70.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.
Second Life (See MAAW's Second Life Section)
Johnson, R. A. and J. M. Middleton. 2008. Accounting for second life. Journal of Accountancy (June): 54-58. (Summary).
Securities and Exchange Commission (See MAAW's SEC Bibliography)

Perry, R. E. 1993. Accounting for securitizations. Accounting Horizons (September): 71-82.
Self Insurance
Brock, H. 1959. Accounting for self-insurance against fire loss - Theory v. practice. The Accounting Review (April): 257-261. (JSTOR link).

Worrell, R. H. 1967. A self-insurer's accounting procedure. Management Accounting (March): 48-50.
Self Interest
Roberts, J. and M. Jones. 2009. Accounting for self interest in the credit crisis. Accounting, Organizations and Society 34(6-7): 856-867.
Self Laying Track Tractors
Ehrenfeldt, P. 1923. Cost accounting for self laying track tractors. National Association of Cost Accountants Official Publications (June 1): 3-8.
Sell-offs, Spin-offs, and Split-ups
Cumming, J. and T. Y. Mallie. 1999. Accounting for divestitures: A comparison of sell-offs, spin-offs, and split-ups. Issues in Accounting Education (February): 75-97.
Harrison, J. M., C. A. Holloway and J. M. Patell. 1990. Measuring delivery performance: A case study from the semiconductor industry. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 11: 309-351.
Service Bureaus
Hedges, P. W. 1967. Use of a data processing service bureau - A case study. Management Accounting (August): 23-26.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.
Service Industry (See MAAW's Service Industry Topic)

Service Shop (Also see Shops)
Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.
Servicing Assets
Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.
Setup Time
Alter, A. D. 1949. The effect of setup time on unit costs - A case study. N.A.C.A. Bulletin (December): 463-468.
Sewage Treatment
Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.
Shell Companies
Lehman, M. and M. Weidenmier. 2007. Case study: Detecting shell companies with dynamic text comparisons. Journal of Forensic Accounting 8(1-2): 347-368.
Shell Manufacturer
Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).
Sheet Metal
Leavitt, R. W. 1948. Material and labor variance procedure in a sheet metal products plant. N.A.C.A. Bulletin (May 1): 1059-1068.
Ships and Ship Building
Audia, P. G. and H. R. Greve. 2006. Less likely to fail: Low performance, firm size, and factory expansion in the shipbuilding industry. Management Science (January): 83-94. (JSTOR link).

Blood, R. A. 1927. Some phases of vessel accounting. N.A.C.A. Bulletin (December 1): 342-347.

Davis, F. W. 1919. Outline of a cost accounting system for wooden ship yard. Journal of Accountancy (January): 33-47.

Hedrick, L. V. 1924. A practical method of cost accounting in a shipbuilding or ship repair plant. National Association of Cost Accountants Official Publications (January 2): 3-20.

Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.

McKean, D. C. 1915. Shipbuilding accountancy. Journal of Accountancy (February): 162.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

Rinaldo, P. S. and H. F. Fitton. 1929. Material control in the ship-building industry. Harvard Business Review (October): 78-87.

Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.
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.

Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.

Heier, J. R. 1999. The development of American ship-accounting practices to 1900: A comparative study of three vessels. The Accounting Historians Journal 26(1): 27-52. (JSTOR link).

Hooper, K. 1995. The Cely Shipping accounts: Accountability and the transition from oral to written records. The Accounting Historians Journal 22(2): 85-115. (JSTOR link).

Houston, S. 1936. The steamship business from the accountant's viewpoint. N.A.C.A. Bulletin (September 1): 9-22.

Lee, P. and P. Tan. 1999. Instructional case: Worldwide Shipping Corporation Ltd: Early or late adoption of a new international accounting standard? Issues in Accounting Education (May): 211-231.

Millians, P. M. 1937. Management control of ship-line operation. N.A.C.A. Bulletin (September 1): 1-18. (Volume 19, issue 1).

Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.

Murphy, R. N. 1958. Steamship accounting aligned to operations. N.A.A. Bulletin (November): 5-14.

Poole, A. B. 1946. Steamship accounting. N.A.C.A. Bulletin (August 1): 1148-1169.
Shipping Containers
Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.
Shocks in Forecasts
Geurts, M. D. and T. A. Buchman. 1981. Accounting for 'shocks' in forecasts. Management Accounting (April): 21-26, 39.
Shoe Industry and Stores
Ahlberg, T. J. 1920. Accounting for retail shoe stores. Journal of Accountancy (August): 97-105.

Bennett, C. W. 1935. A cost plan for the women's shoe industry. N.A.C.A. Bulletin (February 15): 677-704.

Cullen, J. F. 1932. An approach to the problem of cost finding in the marketing of rubber footware. N.A.C.A. Bulletin (March 15): 929-943.

Glynn, R. I. 1932. Physical check of shoe factory inventory. N.A.C.A. Bulletin (November 1): 361-375.

Grove, H., T. Cook and L. Victoravich. 2008. Frosty Footwear, Inc.: Business valuations. IMA Educational Case Journal 1(2): 1-12.

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

Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Harvard Business Review. 1927. Case studies in business: Harlow Shoe Company. Harvard Business Review (October): 105-110.

Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management Accounting (October): 17-20.

Whitmore, J. 1908. Shoe factory cost accounts. Journal of Accountancy (May): 12-25.

Wolson, H. S. 1936. The application and uses of standard costs in the shoe industry. N.A.C.A. Bulletin (November 1): 255-283.

Wonson, H. S. 1935. A financial budget for a shoe manufacturing company. N.A.C.A. Bulletin (June 1): 1087-1114.

Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September 1): 28-40.

Wrinn, J. J. 1935. Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): 1191-1203.
Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Hatch, F. S. 1928. Forge shop production - Cost accounting. N.A.C.A. Bulletin (January 15): 537-545.

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.

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

Peacock, E. and P. Juras. 2010. Alternative Costing Methods: Precision Paint Shop’s dilemma. IMA Educational Case Journal 3(3): 1-6.

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

Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).
Shrinkage and Lost Units(See MAAW's Spoilage, Rework and Scrap Topic)
Mensah, Y. M. and G. S. Chhatwal. 1987. Accounting for shrinkage in continuous flow industries: An expository note. Abacus 23(1): 31-42.

Mogel, L. F. 1932. Accounting for loss of imperfects. N.A.C.A. Bulletin (June 15): 1417-1422.
Sick Leave
Howell, F. S. 1959. A case in accounting for sick leave pay. N.A.A. Bulletin (May): 24-28.

Lilley, F. L. 1957. Accounting for non-taxable sick benefits. N.A.A. Bulletin (August): 1574-1579.
Sign Shop
Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.
Silver (Also see Mining)
Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.
Toner, J. V. 1932. Profit control for manufacturing jewelers and silversmiths. N.A.C.A. Bulletin (December 1): 511-521.
Mickelson, J. F. 1947. Standard costs applied to the manufacture of silverware. N.A.C.A. Bulletin (December 15): 445-458.

Wood, J. P. and E. P. Dolliver. 1975. Silver spoons. Management Accounting (July): 18-19.
Sinking Funds
Anyon, J. T. 1909. Sinking funds and reserve accounts. Journal of Accountancy (January): 185-191.

Atkinson, S. K. 1935. Accounting treatment of the bond sinking fund and reserve. The Accounting Review (March): 102-105. (JSTOR link).

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Lawton, W. H. 1914. Treatment of sinking funds. Journal of Accountancy (July): 80-82.
Ski Resort (Also see Hotels)
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.
Slave Trade
Heier, J. R. 2010. Accounting for the business of suffering: A study of the antebellum Richmond, Virginia, slave trade. Abacus 46(1): 60-83.
Small Business (See MAAW's Small Business Topic)

Small Orders
Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.
Koch, W. C. 1921. Cost accounting in the soap industry. National Association of Cost Accountants Official Publications (December 15): 3-13.
Social Clubs
Mahrle, B. C. 1972. Social clubs: Accounting for unrelated business income. Management Accounting (July): 21-24.
Social Networks (See MAAW's Social Networks Bibliography)

Social Performance (See MAAW's Social Accounting Topic)

Soft Drinks
Brown, K. F. and G. T. Tsakumis. 2007. Assessing business risk: The case of Premier Punch, Inc. Journal of Accounting Education 25(4): 168-192.

Ignatius, A. 2011. Shaking things up at Coca-Cola. Harvard Business Review (October): 94-99.
Software (See MAAW's Software Topic)
Herbold, R. J. 2002. Inside Microsoft: Balancing creativity and discipline. Harvard Business Review (January): 73-79.
Greeley, H. D. 1910. "Solicitors Accounts". Journal of Accountancy (August): 303-304.
Solar Heating
Arnold, V., P. McKenzie and S. G. Sutton. 1994. Instructional case: Arkansas Solar Heating Corporation. Issues in Accounting Education (Fall): 353-365.
SOX or Sarbanes Oxley Act - (See MAAW's SOX Bibliography)

(Also see Farming)
McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

Sullivan, D. A. 1954. Survey of cost practices of soybean processors. N.A.C.A. Bulletin (February): 772-783.
Special Orders
Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Srinidhi, B. 1992. The hidden costs of specialty products. Journal of Management Accounting Research (4): 198-208.
Spoilage (See MAAW's Spoilage, Rework and Scrap Topic)

Sports Teams
Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Canace, T. G. and P. E. Juras. 2012. Pikesville Lightening: Evaluating strategic business expansion opportunities. IMA Educational Case Journal 5(2): 1-6.

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

Kesner, I. F., P. Browning, F. Morgan, H. Saint Onge and C. H. King. 2002. The coach who got poached. Harvard Business Review (March): 31-40. (Case study).

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.

Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Wucinich, W. 1991. Profit is the name of the game. Management Accounting (February): 58-59. (Related to professional sports).
Stabilization Program
Green, P. M. 1945. Accounting in the stabilization program. The Accounting Review (April): 148-156. (JSTOR link).
Start-up Costs
Stec, S. 1987. Accounting for start-up costs. Management Accounting (November): 68.
Stationery Manufacturing (Also see Manufacturing)
Edes, O. K. 1938. A standard cost system for a stationery manufacturing concern. N.A.C.A. Bulletin (May 1): 1005-1029.
State Universities (Also see Universities and MAAW's Education Issues in Accounting Section)
Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.
Williams, R. B. 1997. Accounting for Steam and Cotton: Two Eighteenth Century Case Studies (New Works in Accounting History). Garland Publishing Company.
Steam Ship Ticket Agent
Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.
Steel Processing and Steel Rolling Mill
Bonnevier, T. W. 1958. Serving job order cost needs in a steel processing plant. N.A.A. Bulletin (February): 65-76.

Clements, D. R. 1950. Daily reports to help the first-line supervisor control costs in a steel rolling mill. N.A.C.A. Bulletin (February): 699-714.

Edwards, J. R., T. Boyns and M. Matthews. 2003. Costing, pricing and politics in the British steel industry, 1918-1967. Management Accounting Research (March): 25-49.

Hanley, E. J. 1941. An application of standard costs in the steel industry. N.A.C.A. Bulletin (July 1): 1269-1281.

Harvard Business Review. 1923. Case Studies in Business: The Anderson Steel Company. Harvard Business Review (January): 235-240.

Harvard Business Review. 1924. Cancelations The Harrison Steel Corporation. Harvard Business Review (January): 238-240.

Joseph, G. 2011. Implementing sustainability at Tata Steel. IMA Educational Case Journal 4(1): 1-10.

Keefe, J. J. 1923. Cost accounting in the tool steel industry. National Association of Cost Accountants Official Publications (February 15): 3-14.

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

Penz, A. J. 1951. Standard costs in a small steel company. N.A.C.A. Bulletin (July): 1346-1358.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Rodale, J. I. 1923. War-time depreciation in open hearth steel plants and rolling mills. National Association of Cost Accountants Official Publications (March 15): 3-16.

Smith, D. R. 1962. Budgetary planning and control in a steel company. N.A.A. Bulletin (February): 5-16.

Stone, M. S. and K. R. Ferris. 1990. Instructional case: Bethlehem Steel's pension fund disclosures. Issues in Accounting Education (Spring): 88-107.

Sutherland, R. E. 1964. Steel foundry costing and the residual metal cost concept. N.A.A. Bulletin (May): 33-46.

Van Helden, G. J., J. Van der Meer-Kooistra and R. W. Scapens. 2001. Co-ordination of internal transactions at Hoogoverns Steel: Struggling with the tension between performance-oriented business units and the concept of an integrated company. Management Accounting Research (September): 357-386.

Whisnant, L. E. 1956. Direct costing for a steel fabricator. N.A.C.A. Bulletin (May): 1127-1131.

Wolnizer, P. W. 1983. Market prices v. cost indexation in accounting for steel inventories. Abacus 19(2): 171-188.
Durand, F. L. 1955. Costing for contracting stevedores. N.A.C.A. Bulletin (September): 63-70.
Gjesdal, F. 1981. Accounting for stewardship. Journal of Accounting Research (Spring): 208-231. (JSTOR link).
Stock and Stock Ownership (See MAAW's Capital Markets Topic)
Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Bradley, J. F. 1948. Accounting aspects of protective provisions in industrial preferred stocks. The Accounting Review (October): 385-390. (JSTOR link).

Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.

Hornberger, D. J. 1929. Accounting for no-par stock issues. The Accounting Review (December): 213-217. (JSTOR link).

Hornberger, D. J. 1933. Accounting for no-par stocks during the depression. The Accounting Review (March): 58-61. (JSTOR link).

Jaenicke, H. R. 1970. Accounting for restricted stock plans and deferred stock plans. The Accounting Review (January): 115-128. (JSTOR link).

Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.

Margheim, L., J. A. Hora and T. Kelley. 2008. The preferred stock dilemma of Appllo Technology: The impact of SFAS #150. Global Perspectives on Accounting Education (5): 55-62.

Nair, R. D., L. E. Rittenberg and J. J. Weygandt. 1990. Accounting for redeemable preferred stock: Unresolved issues. Accounting Horizons (June): 33-41.

Thompson, J. H., J. S. Worthington and L. M. Smith. 1987. An inconsistency in the method of accounting for changes in estimate: Variable stock plans. Accounting Horizons (December): 29-33.
Stock Based Compensation (Also see Stock Options and MAAW's Agency Theory Section)
Hill, N. T. and K. Stevens. 1997. Instructional case: Choices and dilemmas in accounting for stock-based compensation. Journal of Accounting Education 15(3): 389-410.

Taylor, W. M. and J. J. Weygandt. 1982. Accounting for stock-based awards using the minimum value method. Journal of Accounting Research (Part I, Autumn): 497-502. (JSTOR link).
Stock Brokers
Goodwin, J. P. 1921. Aids to management of stock-brokers' offices. Journal of Accountancy (August): 120-127.

Lawson, R. and J. Yang. 2012. Planning and control at Hongdou Industrial Stock Company. Cost Management (March/April): 18-35.

McIntosh, G. 1922. Stockbrokers' accounts. Journal of Accountancy (August): 81-90.
Stock Dividends and Splits
Foster, T. W. III and E. A. Scribner. 1998. Accounting for stock dividends and stock splits: Corrections to textbook coverage. Issues in Accounting Education (February): 1-13.

Kerrigan, H. D. 1937. Accounting for stock dividends paid. The Accounting Review (December): 369-385. (JSTOR link).

Zucca, L. J. and D. P. Kirch. 1996. A gap in GAAP: Accounting for midrange stock distributions. Accounting Horizons (June): 100-112.
Stock Options (See MAAW's Capital Markets Topic)
Aboody, D. and R. Kasznik. 2000. CEO stock option awards and the timing of corporate voluntary disclosures. Journal of Accounting and Economics (February): 73-100.

Aboody, D., M. E. Barth and R. Kasznik. 2004. Firms' voluntary recognition of stock-based compensation expense. Journal of Accounting Research (May): 123-150. (JSTOR link).

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.

Bell, T. B., W. R. Landsman, B. L. Miller and S. Yeh. 2002. The valuation implications of employee stock option accounting for profitable computer software firms. The Accounting Review (October): 971-996. (JSTOR link).

Bertrand, R. C., W. J. Cenker, R. Bloom and G. P. Weinstein. 2002. Accounting and taxation of stock option plans. Management Accounting Quarterly (Spring): 1-8.

Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).

DeBoskey, D. G. and K. M. Lightner. 2011. Accounting for stock options: A comparative simulation for straight-line and graded vesting attributions methods. The CPA Journal (August): 50-53.

Dechow, P. M., A. P. Hutton and R. G. Sloan. 1996. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 1-20. (JSTOR link).

Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.

Hill, N. T. and K. Stevens. 1997. Instructional case: Choices and dilemmas in accounting for stock-based compensation. Journal of Accounting Education 15(3): 389-410.

Kirschenheiter, M., R. Mathur and J. K. Thomas. 2004. Accounting for employee stock options. Accounting Horizons (June): 135-156.

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

McEnroe, J. E., S. C. Martens and N. Du. 2013. Accounting for employee stock options. The CPA Journal (November): 10-13.

Milne, R. A., G. A. Vent and R. Neumann. 1987. Accounting for variable stock options. Journal of Accounting Education 5(2): 333-338.

Moyer, S. E. and S. G. Weihrich. 2000. Espresso, Inc.: Analyzing the impact of employee stock options. Issues in Accounting Education (August): 513-534.

Raby, W. L. 1962. Accounting for employee stock options. The Accounting Review (January): 28-38. (JSTOR link).

Rhoades-Catanach, S. C. 2003. or Dot-bomb? The unpleasant tax surprise of stock options in a volatile market. Issues in Accounting Education (November): 385-395.

Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.
Stock Transfer Company
Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.
Bartschi, D. P. 1956. Costing pre-cast stone. N.A.C.A. Bulletin (January): 644-647.
Schlatter, C. F. 1925.Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.
Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A. Bulletin (February 1).

Bennett, V. E. 1922. Naval-stores accounting. Journal of Accountancy (January): 22-31.

Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.

Strategy (See MAAW's Strategy topic)

Porter, M. E. 1980. Competitive Strategy: Techniques for Analyzing Industries and Competitors. The Free Press. (Summary).

Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).

Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78. (Summary).

Strip Mining (Also see Coal Mining)

Moore, R. K. 1959. Inventory accounting in strip mining of coal. N.A.A. Bulletin (June): 45-50. (Accounting and valuation of "coal drilled and blasted" and "coal stripped" on a monthly basis).
Perry, E. B. 1961. How shall we charge off mold cost in a style business? N.A.A. Bulletin (November): 93-94.
Subscription Income
Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328. (JSTOR link).
The Accounting Review. 1940. Akron Brass Manufacturing Company, Inc.: Reorganization; appreciation of fixed assets; parent and unprofitable subsidiary. The Accounting Review (September): 400-406. (JSTOR link).

The Accounting Review. 1940. Gimbel Brothers, Inc.: Appreciation of fixed assets; earnings of subsidiaries; retail store accounts. The Accounting Review (September): 406-412. (JSTOR link).
Sugar Industry
Bricker, R. and K. Brown. 1997. The use of historical data in accounting research: The case of the American Sugar Refining Company. The Accounting Historians Journal 24(2): 1-24. (JSTOR link).

Casal, J. 1969. Barter accounting in the Puerto Rican sugar industry. Management Accounting (August): 48-50.

Champion, R. R. and R. G. Glaser. 1967. Sugar cane irrigation: A case study in capital budgeting. Management Science (August): B781-B796. (JSTOR link).

Crawford, F. L. 1924. Cost accounting in the domestic beet sugar industry. National Association of Cost Accountants Official Publications (November 1): 3-13.

Daspit, H. 1914. Sugar mills and their accounts. Journal of Accountancy (August): 109-113.

Ghorpade, J. 1973. Organizational ownership patterns and efficiency: A case study of private and cooperative sugar factories in south India. The Academy of Management Journal 16(1): 138-148. (JSTOR link).

Haenisch, F. A. 1921. Some cost problems in the Hawaiian sugar industry. National Association of Cost Accountants Official Publications (November): 3-16.

Harvard Business Review. 1924. The American Sugar Refining Company: Enforcement of customers' contracts. Harvard Business Review (July): 496-502.

Hooks, J. J. and R. E. Stewart. 2007. The geography and ideology of accounting: A case study of domination and accounting in a sugar refinery in Australasia, 1900-1920. The Accounting Historians Journal 34(2): 143-168. (JSTOR link).

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Keyes, J. B. 1916. Accounting problems in the cane sugar industry. Journal of Accountancy (July): 35-42.

Martin, E. N. Sr. 1951. Standard costs for control in sugar refining. N.A.C.A. Bulletin (July): 1313-1326.

Muller, R. 1926. Crop and field cost accounting on Hawaii's sugar plantations. N.A.C.A. Bulletin (December 15): 357-380.

Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.

Razek, J. R. 1985. Accounting on the old plantation: A study of the financial records of an ante-bellum Louisiana sugar planter. The Accounting Historians Journal 12(1): 17-36. (JSTOR link).

Woodbridge, W. T. 1918. Sugar accounting. Journal of Accountancy (April): 255-258.
Suit (Also see Apparel)
Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.
Sulphur Mine (Also see Mining)
Adamson, J. Q. 1934. Cost accounting for a sulphur mine. N.A.C.A. Bulletin (August 1): 1341-1350.
Sunk Costs (See MAAW's Relevant Cost Topic)

Super Market (Also see Grocery)
Tarlin, L. D. 1954. How a super market chain started budgeting. N.A.C.A. Bulletin (December): 533-537.
Supplies (Also see Stores)
Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

Downs, H. A. 1953. A workable system for office supplies. N.A.C.A. Bulletin (May): 1194-1200.

Noel, J. A. 1958. Budgetary control for six stores retailing office supplies. N.A.A. Bulletin (November): 49-56.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Smith, H. J. 1952. Accounting for repair and maintenance supplies. N.A.C.A. Bulletin (January): 629-633.
Supply Chain (See MAAW's Logistics and Distribution Cost and Value Chain/Supply Chain Topics)

Beckman, T. N. 1923. Sources and treatment of surplus. Journal of Accountancy (May): 343-349.

Niss, W. U. 1955. A ship builder's surplus stock control procedures. N.A.C.A. Bulletin (April): 1055-1062.

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

The Accounting Review. 1940. Phillips-Jones Corporation: Reclassification of surplus; donated and leased assets; reserves. The Accounting Review (December): 495-499. (JSTOR link).
Sustainability (See MAAW's Environmental Cost and Social Accounting Topics)
White, G. B. 2005. How to report a company's sustainability activities. Management Accounting Quarterly (Fall): 36-43.
Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).
Synthetic Fiber
McLaughlin, F. J. Jr. 1957. A cost system for a synthetic fiber plant. N.A.C.A. Bulletin (January): 671-679.
Gallagher, J. 1954. Costing and managing the tabulating installation. N.A.C.A. Bulletin (August): 1622-1629.

Lewan, L. C. 1951. Performance reports in a tabulating unit. N.A.C.A. Bulletin (April): 923-927.
Tag Manufacturer
Evans, T. L. 1949. Job order cost accounting procedures for a tag manufacturer. N.A.C.A. Bulletin (August 15): 1411-1423.
Takeovers (Also see Business Combinations)
Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.
Tanning Industry (Also see Leather)
Barth, F. E. 1928. Tanning and leather products costs. N.A.C.A. Bulletin (June): 1181-1198.

Holloway, C. B. 1917. Tanning industry accounting. Journal of Accountancy (January): 27-32.

Klarman, F. C. 1953. Pre-process storage control of tanner's hides. N.A.C.A. Bulletin (July): 1478-1479.

Stewart, E. 1913. Tannery production costs and methods of accounting. Rogers & Atwood Publishing Co.
Mulherin, F. X. 1950 Control of unmetered taxicab revenue and operations. N.A.C.A. Bulletin (May): 1105-1106.

Schlatter, C. F. 1925. Accounting for a taxi-cab transfer and storage business. Journal of Accountancy (May): 367-379.

Thomas, N. B. 1958. How we account for taxicab revenue. N.A.A. Bulletin (November): 35-42.
Deighton, J. 2002. How Snapple got its juice back. Harvard Business Review (January): 47-53.

Premuroso, R. F., W. S. Hopwood and S. Bhattacharya. 2011. Tasteless Tea Company: A comprehensive revenue transaction cycle case study. Issues in Accounting Education (February): 163-179.

Team and Teamwork (Also see Sports Teams and MAAW's Teamwork Topic)

Technical Center
Sherman, E. L. 1957. Accounting for a company technical center. N.A.A. Bulletin (August): 1521-1527.
Technology (See MAAW's Technology Topic)

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859. (JSTOR link).

Driver, R. E. 1931. Telephone accounting. N.A.C.A. Bulletin (December 15): 521-541.

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

Kurtz, W. 1919. Depreciation in telephone utilities. Journal of Accountancy (February): 81-95.

MacMillan, O. T. 1934. Cost distribution in the telephone business. N.A.C.A. Bulletin (June 1): 1163-1174.

Myring, M. J. and R. Bloom. 2007. International transfer pricing and intellectual property: The PrimeCo case. Issues in Accounting Education (November): 769-774.

Vanneman, T. S. 1946. Cost accounting in the telephone business. N.A.C.A. Bulletin (July 1): 1035-1045.

Verreault, D. A., S. Yang and J. Angel. 2004. Sprint Corporation: Ethical decisions and tax avoidance strategies. Issues in Accounting Education (February): 119-143.

Zekany K. E., L. W. Braun and Z. T. Warder. 2004. Behind closed doors at WorldCom: 2001. Issues in Accounting Education (February): 101-117.
Television (See TV)

Mulhern, J. J. and U. Robert. 1922. Steamship operating and terminal costs. National Association of Cost Accountants Official Publications (November 15): 3-16.
Textile (Also see Cotton Mills)
Bennett, C. W. and R. W. Bumstead. 1929. Problems in textile costs and management. N.A.C.A Bulletin (March 15).

Harvard Business Review. 1929. Case studies in business: The advertising and sales promotion of textile products. Harvard Business Review (October): 108-116.

Hunter, J. 1906. Textile manufacturing costs. Journal of Accountancy (August): 280-282.

Kenny, L. B. 1955. Costing in commission finishing of textiles. N.A.C.A. Bulletin (November): 354-361.

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147.

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Union, C. R. 1920. Uniform accounting in the textile industry. Journal of Accountancy (February): 104-112.

Walsh, R. N. 1957. Lot cost system for textile finishing. N.A.A. Bulletin (July): 1413-1422.

Williams, C. B. 1922. Cost control and accounting for textile mills. Journal of Accountancy (June): 471-472.
The Meeting
Vaivio, J. 2006. The accounting of “The Meeting”: Examining calculability within a “Fluid” local space. Accounting, Organizations and Society 31(8): 735-762.
The Number of Specialists in Organizations
Child, J. 1973. Parkinson's progress: Accounting for the number of specialists in organizations. Administrative Science Quarterly 18(3): 328-348. (JSTOR link).
Goodman, R. A. and L. P. Goodman. 1976. Some management issues in temporary systems: A study of professional development and manpower - The theater case. Administrative Science Quarterly 21(3): 494-501. (JSTOR link).

Hirsch, M. L. Jr. and M. Bernstein. 1990. The Repertory Theatre of St. Louis. Journal of Accounting Education 8(1): 153-182.

John, R. C. 1956. Accounting in a professional stock theatre. N.A.C.A. Bulletin (October): 251-256.

Lawton, W. H. 1915. Theatre accounts. Journal of Accountancy (July): 76.

Peper, J. L. 1932. Accounting system for a legitimate theatre. N.A.C.A. Bulletin (April 1): 1012-1039.

Stevens, G. N. 1975. Accounting for local community theater groups. Management Accounting (January): 16-19.
Theme Parks (Also see Amusement Parks)
Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).

Capodagli, B., L. Jackson. 1999. The Disney Way: Harnessing the Management Secrets of Disney in Your Company. McGraw-Hill. (Summary).

Crawford, D., D. R. Franz and G. R. Smith Jr. 1998. Michael Eisner's compensation agreement with Disney. Issues in Accounting Education (November): 957-974.

Phillips, F. and R. D. Martin. 1998. Instructional case: Northern Frontier Park. Issues in Accounting Education (November): 1005-1018.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.
Ticket Agents
Ruden, L. H. 1922. Steamship-ticket and money-forwarding agents' accounts. Journal of Accountancy (May): 339-347.
Timber (Also see Forest Products and Logging)
Elmore, R. C. 1987. The influence of tax legislation on financial accounting: A study of the timber industry, 1905-1925. The Accounting Historians Journal 14(2): 41-57. (JSTOR link).

Keller, I. W. 1949. Is the raw material wood? - The elements of sylviculture accounting. N.A.C.A. Bulletin (December): 415-430. (Related to forestry operations on company owned timberlands).

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

Young, D. W. 1976. Accounting for the cost of interest: Implications for the timber industry. The Accounting Review (October): 788-799. (JSTOR link).
Time Driven ABC - See MAAW's Time-driven ABC Bibliography

Time Limited

Turnbull, S. 1973. Time-limited corporations. Abacus 9(1): 28-43.
Time Sharing Terminal
Walsh, P. R. 1973. Typesetting with a time-sharing terminal. Management Accounting (June): 42-44.
Tires (Also see Rubber)
Harvard Business Review. 1923. Case Studies in Business: Distribution policies of tire manufacturers. Harvard Business Review (October): 114-119.

Litchfield, A. C. and C. M. Spinning. 1931. Cost accounting in tire production. N.A.C.A. Bulletin (January 1): 747-760. (Volume 12, issue 9).
Tobacco (Also see Farming)
Carmona, S., M. Ezzamel and F. Gutiérrez. 1998. Towards an institutional analysis of accounting change in the Royal Tobacco Factory of Seville. The Accounting Historians Journal 25(1): 115-147. (JSTOR link).

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

Judd, F. 1953. Fixed asset procedures of a tobacco manufacturer. N.A.C.A. Bulletin (January): 678-685.

Judd, F. 1956. Expediting cost closing in a tobacco company. N.A.C.A. Bulletin (December): 572-577.

Macías, M. 2002. Vangermeersch manuscript award winner, 2001: Privatization and management accounting systems change: The case of the 19th century Spanish tobacco monopoly. The Accounting Historians Journal 29(2): 31-57. (JSTOR link).
Libby, P. A. and V. L. Bernard. 1993. Instructional case: The Yeager Tool Company. Issues in Accounting Education (Fall): 335-357.

Morse, W. J. 1990. Instructional case: Rantoul Tool, Inc. Issues in Accounting Education (Spring): 78-87.

Papenfoth, H. A. 1941. Research, tool and engineering costs. N.A.C.A. Bulletin (January 1): 503-513.

Porter, G. H. 1921. Accounting for electric alloy and tool steel. Journal of Accountancy (July): 1-15.

Smith, R. W. 1955. Statistical estimates of aircraft tooling manhours. N.A.C.A. Bulletin (October): 246-254.

Splettstoesser, I. 1999. Information systems controls and auditing: Mathra Tool, Inc. Issues in Accounting Education (May): 285-303.
Anand, N. and M. R. Watson. 2004. Tournament rituals in evolution of fields: The case of the Grammy awards. The Academy of Management Journal 47(1): 59-80. (JSTOR link).

Becker, B. E. and M. A. Huselid. 1992. The incentive effects of tournament compensation systems. Administrative Science Quarterly 37(2): 336-350. (JSTOR link).

Berger, L., K. J. Klassen, T. Libby and A. Webb. 2013. Complacency and giving up across repeated tournaments: Evidence from the field. Journal of Management Accounting Research (25): 143-167.

Bothner, M. S., J. Kang and T. E. Stuart. 2007. Competitive crowding and risk taking in a tournament: Evidence from NASCAR racing. Administrative Science Quarterly 52(2): 208-247. (JSTOR link).

Cable, D. M. and B. Murray. 1999. Tournaments versus sponsored mobility as determinants of job search success. The Academy of Management Journal 42(4): 439-449. (JSTOR link).

Chen, H., S. H. Ham and N. Lim. 2011. Designing multiperson tournaments with asymmetric contestants: An experimental study. Management Science (May): 864-883.

Harbring, C. and B. Irlenbusch. 2011. Sabotage in tournaments: Evidence from a laboratory experiment. Management Science (April): 611-627.

Newman, A. H. and I. D. Tafkov. 2014. Relative performance information in tournaments with different prize structures. Accounting, Organizations and Society 39(5): 348-361.

O'Reilly C. A. III, B. G. Main and G. S. Crystal. 1988. CEO compensation as tournament and social comparison: A tale of two theories. Administrative Science Quarterly 33(2): 257-274. (JSTOR link).

Rankin, F. W. and T. L. Sayre. 2011. Responses to risk in tournaments. Accounting, Organizations and Society 36(1): 53-62.

Sheridan, J. E., J. W. Slocum, Jr., R. Buda and R. C. Thompson. 1990. Effects of corporate sponsorship and departmental power on career tournaments. The Academy of Management Journal 33(3): 578-602. (JSTOR link).

Vidal, J. B. I. and M. Nossol. 2011. Tournaments without prizes: Evidence from personnel records. Management Science (October): 1721-1736.
Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Crawford, D. and E. G. Henry. 2000. Budgeting and performance evaluation at the Berkshire Toy Company. Issues in Accounting Education (May): 283-309.

Earley, C. E. and F. Phillips. 2008. Assessing audit and business risks at Toy Central Corporation. Issues in Accounting Education (May): 299-307.

Stuart, I. C. and V. Karan. 2003. etoys Inc.: A case examining pro forma financial reports, analysts' forecasts, and going concern disclosures. Issues in Accounting Education (May): 191-209.
Tracking Stock (Also see Stock)
Jalbert, T. and S. P. Landry. 2003. Which performance measurement is best for your company? Management Accounting Quarterly (Spring): 32-41. (Discussion of EVA, tracking stock and balanced scorecard). (Summary).

Maddox, R. L. III. 2003. Accounting for the legal fiction called tracking stock. Management Accounting Quarterly (Summer): 1-9.
Sprinkle, G. B. and M. G. Williamson. 2004. The evolution from Taylorism to employee gain sharing: A case study examining John Deere's continuous improvement pay plan. Issues in Accounting Education (November): 487-503.
Trade Association
Whiting, G., C. F. Rittenhouse and W. J. Goggin. 1926. Uniform accounting in a trade association. The Accounting Review (March): 74-84. (JSTOR link).
Trade Union
Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.
Trade-ins (Also see Repossessions)
Hartman, D. 1939. Accounting for repossessions and trade-ins. The Accounting Review (September): 267-272. (JSTOR link).
Trading Company
Anderson, R, Jr. 1951. Trading company accounting in the south seas. N.A.C.A. Bulletin (November): 343-350.
Trading Stamps
Michael, J. 1967. Trading stamp accounting. Management Accounting (August): 54-61.

Simon, I. 1957. The accounting for trading stamps. The Accounting Review (July): 398-402. (JSTOR link).
Traffic and Transportation (Also see Railroads, Shipping, and Trucking)
Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

White, A. F. 1939. Cost finding in transportation. N.A.C.A. Bulletin (April 15): 1031-1040.
Wright, S. 2011. Let’s Go Aero Travel Trailers: A case for incorporating the new model of the organization into the teaching of budgeting. IMA Educational Case Journal 4(1): 1-5.
Transfer Pricing (See MAAW's Transfer Pricing Topic)

Transit Company (Also see Trucking)
Ransome, W. M. 1956. Revenue accounting for a transit company. N.A.C.A. Bulletin (January): 634-643.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.
Travel Promotion
Borthick, A. F. and J. E. Kiger. 2003. Designing audit procedures when evidence is electronic: The case of e-ticket travel revenue. Issues in Accounting Education (August): 275-290.

Bowen, W. W. 1958. Accounting for a travel promotion. N.A.A. Bulletin (January): 89-93.
Treasury Stock (Also see Stock)
Buttimer, H. 1960. Statutory influence on treasury stock accounting. The Accounting Review (July): 476-481. (JSTOR link).

Ray, J. C. 1962. Accounting for treasury stock. The Accounting Review (October): 753-757. (JSTOR link).

Rueschhoff, N. G. 1978. The evolution of accounting for corporate treasury stock in the United States. The Accounting Historians Journal 5(1): 1-7. (JSTOR link).
Tricot Fabrics
Stevenson, K. 1955. Costing tricot fabrics for pricing purposes. N.A.C.A. Bulletin (January): 710-714.
Truck Factory
Custer, C. R. C. 1933. Accounting features of inventory control in a truck factory. N.A.C.A. Bulletin (May 15): 1319-1344.
Anderson, P. L. 1949. Practical internal control - A case study in the motor carrier industry. N.A.C.A. Bulletin (February 1): 661-672.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Cormack, G. P. 1938. Cost estimating for a trucking company. N.A.C.A. Bulletin (November 15): 315-332.

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Harrison, W. 1950. Watchdog techniques for trucking costs. N.A.C.A. Bulletin (December): 410-416.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

Mueller, W. E. 1931. Cost accounting for a fleet of delivery trucks. N.A.C.A. Bulletin Section II (October 15).

Rasmussen, C. F. 1937. What is the operating cost of a truck? N.A.C.A. Bulletin (May 15): 1028-1034.

Sack, R. J. 2002. Interstate Transport, Inc.: A case study in earnings management. Issues in Accounting Education (November): 369-388.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Torrence, G. A. 1937. Accounting for truck operations. N.A.C.A. Bulletin (June 1): 1087-1106.

Zerbo, J. D. 1937. Recording the costs of truck transportation. N.A.C.A. Bulletin (June 1): 1107-1120.
AICPA. 2008. Fiduciary/Trust Accounting. A Comprehensive Practice Guide. AICPA.

Busco, C., A. Riccaboni and R. W. Scapens. 2006. Trust accounting and accounting for trust. Management Accounting Research (March): 11-41.

Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875. (JSTOR link).

Johansson, I. and G. Baldvinsdottir. 2003. Accounting for trust: Some empirical evidence. Management Accounting Research (September): 219-234.

Pippin, S. 2010. Income tax accounting for trusts and estates. Journal of Accountancy (October): 62-68.

Rosbe, R. L. 1939. Corpus and income in trust accounting. The Accounting Review (December): 374-381. (JSTOR link).

Saxe, E. 1948. Some notes on the teaching of a course in estate and trust accounting. The Accounting Review (January): 93-96. (JSTOR link).
Wegener, H. A. 1952. Accounting system of the New Jersey turnpike. N.A.C.A. Bulletin (July): 1315-1327.
TVA (Also see Public Utilities)
Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62. (JSTOR link).

Lockwood, J. 1934. Some phases of T. V. A. accounting. N.A.C.A. Bulletin (October 15): 143-156.
TV Broadcast
Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Katz, D. M. 2011. "We can't get carried away by out success." Why "Knowing when to say no" is key to ESPN"S impressive growth. CFO (January/February): 42-44.

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Ligntner, T. and R. C. Ricketts. 2007. Tax implications of participating in reality television. Issues in Accounting Education (May): 247-254.

Nicholson, C. E. 1950. Cost accounting in telecasting. N.A.C.A. Bulletin (September): 67-74.

Palmer, E. S. 1956. A cost study in a radio-television station. N.A.C.A. Bulletin (February): 745-749.

Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.

Twitter (Also see Social Networks)

Pinkston, M. 2009. CPAs embrace twitter. Journal of Accountancy (August): 30-33.

Prokofieva, M. 2015. Twitter-based dissemination of corporate disclosure and the intervening effects of firms' visibility: Evidence from Australian-listed companies. Journal of Information Systems (Summer): 107-136.


The Accounting Review. 1940. Underwood Elliott Fisher Company: Adjustments between earned and capital surplus; write-off of intangible assets. The Accounting Review (September): 412-416. (JSTOR link).
U.K.'s Private Finance Initiative
Hodges, R. and H. Mellett. 2005. Accounting for the U.K.'s private finance initiative: An interview-based investigation. Abacus 41(2): 159-180.
Fleming, D. M. and G. E. Whittenburg. 2007. Accounting for uncertainty. Journal of Accountancy (October): 68-71.

O'Dell, J. H. and P. H. Glotzer. 2009. An update on accounting for uncertainty in income taxes. Journal of Accountancy (December): 45-51.
Unclaimed Property
Walwyn, S. 2011. Accounting for unclaimed property. The CPA Journal (February): 56-59.
Undistributed Earnings of Foreign Subsidiaries
Schultz, T. D. and T. J. Fogarty. 2009. The fleeting nature of permanent reinvestment: Accounting for the undistributed earnings of foreign subsidiaries. Advances in Accounting: Incorporating Advances in International Accounting 25(1): 112-123.
Unearned Discount
Hudson, R. R. 1963. Accounting for unearned discount of finance companies. The Accounting Review (October): 796-801. (JSTOR link).
Unemployment Insurance
Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July): 331-340. (JSTOR link).
Schroedel, G. W. 1937. A job order cost system for a company manufacturing uniforms. N.A.C.A. Bulletin (August 1): 1331-1346.
Unions (See MAAW's Labor Topic)

United Fund Agencies
Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.
Universities (See MAAW's Education Issues Topic)
Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Bell, J. E. and S. L. Ansari. 2008. IMA student case competition: Academic advising at Bay State. Strategic Finance (September): 44-51.

Brezina, M., R. J. Casey, J. H. Grenier and A. B. Reffett. 2012. The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations. Journal of Accounting Education 30(2): 233-247.

Brown, K. W. 1993. 1993 Vangermeersch Manuscript Award: History of financial reporting models for American colleges and universities: 1910 to the present. The Accounting Historians Journal 20(2): 1-29. (JSTOR link).

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Dwyer, P. D. 1998. Embezzlement at the University of California: An instructional case in employee fraud. Issues in Accounting Education (November): 975-984.
Heckman, W. 1905. University investments and accounting. Journal of Accountancy (December): 128-135.

Higgs, J. L. and J. T. Reisch. 2002. Testing NCAA compliance at Southeastern State University: A case study. Issues in Accounting Education (February): 95-100.

Howard, S. E. 1926. Some cost problems in university accounting. The Accounting Review (December): 55-62. (JSTOR link).

Mills, P. A. 1995. Milianaw University: An instructional case in internal control and ethics. Issues in Accounting Education (Fall): 377-387.

Morey, L. 1932. Accounting procedures for universities and colleges. The Accounting Review (March): 54-60. (JSTOR link).

Peterson, B. K. and T. A. Buckhoff. 2004. Interstate Business College: A case study in fraud examination. Issues in Accounting Education (November): 505-527.

Peterson, B. K. and T. H. Gibson. 2003. Student health services: A case of employee fraud. Journal of Accounting Education 21(1): 61-73.

Ravenscroft, S. 2004. Compass Point University: How many spring/summer classes should be offered? Journal of Accounting Education 22(4): 345-355.

Ravenscroft, S. P. and S. C. Kattelus. 1998. Compass State University Foundation: Managerial accounting issues in a nonprofit entity. Issues in Accounting Education (August): 629-653.

Reisch, J. T. and L. P. Seese. 2005. Compliance with Title IX at Kingston State University: A case study on cost allocation and ethical decision making. Issues in Accounting Education (February): 81-97.

Shirley, R. E. 1978. Measuring performance of a university accounting department. Management Accounting (December): 51-53.

Vollmers, G. and W. Coons. 2012. Budgeting for an academic department at a state university: Can you believe the numbers? IMA Educational Case Journal 5(1): 1-6.
Unissued Stock (Also see Stock)
Lawton, W. H. 1917. Treatment of unissued stock and bonds. Journal of Accountancy (April): 241-253.
United Nations
Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431. (JSTOR link).

Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.
Unused Facilities (Also see Idleness and MAAW's Capacity Accounting Section)
Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A. Bulletin (November 15): 355-370.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.
Utility (Also see Public Utility)
Orr, W. B. Jr. 1958. New tools for utility management - The role of the cost accountant. N.A.A. Bulletin (November): 71-84.
Vacation Wages (See MAAW's Employee Benefits Section)
Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.

Valuation (See MAAW's Business Valuation Topic)

Value Added Statement
Pong, C. and F. Mitchell. 2005. Accounting for a disappearance: A contribution to the history of the value added statement in the UK. The Accounting Historians Journal 32(2): 173-199. (JSTOR link).
Variance and Variance Analysis (See MAAW's Accounting Variance Analysis Section)

Vegetable Oil

Barrows, D. M. 1937. The vegetable oil industry and some of its peculiar accounting problems. N.A.C.A. Bulletin (December 15): 431-448.
Vendor Allowances
Gujarathi, M. R. 2012. Super Electronics, Inc.: Financial reporting of sales incentives and vendor allowances using FASB codification. Issues in Accounting Education (May): 461-474.
Vending Machines
White, H. H. 1952. Cost system for a vending machine route. N.A.C.A. Bulletin (February): 735-743.
Veterans Administration
White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.
Visual Effects (See Motion Pictures)
Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).
Virtual Worlds (See MAAW's Second Life Topic)

Voluntary Agencies
Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).
Anderson, J. D. 1946. Work simplification - A case study of vouchers payable. N.A.C.A. Bulletin (June 1): 979-987.
Voyage Costs (Also see Shipping)
Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.
War Contract Terminations
Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37.
Scovill, H. T. 1943. Wartime accounting problems. The Accounting Review (July): 209-218. (JSTOR link).
Warehouses (See MAAW's Logistics and Distribution Cost Topic)
Anthony, J. H. 2004. As easy as ABC. Issues in Accounting Education (August): 359-361. (A case about a retail appliance and electronics warehouse related to contingent liabilities etc.).

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

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

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Schneider, A. 2004.Vistavia Warehousing, Inc.. Global Perspectives on Accounting Education (1): 25-30.
Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.
Heck, W. R. 1963. Accounting for warranty costs. The Accounting Review (July): 577-578. (JSTOR link).

Sautter, W. L. 1967. Product warranty. Management Accounting (June): 55-58.
Washing Machines
Taylor, P. C. 1935. Standard costs point the way to cost reduction in a washing machine plant. N.A.C.A. Bulletin (April 15): 889-901.
Waste (Also see MAAW's Spoilage Topic)
Early, E. 1930. Accounting for waste in industry. N.A.C.A. Bulletin (March 15): 903-922.

Enander, R. T. 1995. Hazardous Waste Tracking and Cost Accounting Practice. Lewis Publishers, Inc.

Knoeppel, F. J. 1918. Fundamentals of accounting for industrial waste. Journal of Accountancy (May): 351-359.

Newell, G. E., J. G. Kreuze and S. J. Newell. 1990. Accounting for hazardous waste. Management Accounting (May): 58-61.

Paddock, H. E. 1958. Production waste - Its nature and its accounting. The Accounting Review (January): 50-55. (JSTOR link).
Water Utilities (Also see Public Utilities)
Clader, W. 1919. Water utilities accounting. Journal of Accountancy (August): 81-94.

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Tenner, I. 1939. The manual of water works accounting. The Accounting Review (June): 84-186. (JSTOR link).
Whistleblowing (See MAAW's section on Whistleblowing)

White Goods

Lin, T. W. 2009. Haier is higher. Strategic Finance (December): 41-49. (Implementing three management control systems helped the China-based Haier Group become the world's leading manufacturer of white goods).
Whole Dollar Accounting
Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Barnard, E. S. 1955. Whole dollar accounting - An application. N.A.C.A. Bulletin (August): 1704-1710.
Everaert, P., W. Bruggeman, G. Sarens, S. R. Anderson and Y. Levant. 2008. Cost modeling in logistics using time-driven ABC: Experiences from a wholesaler. International Journal of Physical Distribution & Logistics Management 38(3): 172-191.

Fraser, C. E. 1923. The readjustment of retail and wholesale operating expenses. Harvard Business Review (January): 212-225.

Hammons, R. L. 1957. Accounting for a wholesale grocery. N.A.A. Bulletin (August): 1565-1573.

Lewis, W. 1953. Product group profit reporting for materials wholesalers. N.A.C.A. Bulletin (February): 783-790.

McCabe, T. C. 1957. Cost analysis for a beer wholesaler. N.A.A. Bulletin (July): 1403-1412.

McNiece, T. M. 1928. Analysis of wholesalers' operating costs. Harvard Business Review (October): 20-34.

Oslund, H. J. 1930. Cost analysis for wholesale operations with special reference to wholesale druggists. N.A.C.A. Bulletin (December 1): 569-606.

Tarrant, W. K. 1952. Action reports for a magazine wholesaler. N.A.C.A. Bulletin (September): 66-75.
Wisner, P. S. 2011. À Votre Santé: Product costing and decision analysis in the wine industry. IMA Educational Case Journal 4(2): 1-4.
Wire Cloth (Also see Cotton Mills)
Hildebrand, W. S. 1951. Standard costs in wire cloth manufacture. N.A.C.A. Bulletin (July): 1327-1334.
Wire Drawing and Wire Industry
Dudick, T. S. 1953. Wire drawing - Costing and cost control. N.A.C.A. Bulletin (July): 1429-1437.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Jaikumar, R. 1990. An architecture for a process control costing system. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 7: 193-222. (Application of the architecture to the manufacture of wire).
Wire Rope
Shortness, W. 1950. Process costing in wire rope manufacture. N.A.C.A. Bulletin (October): 176-184.
Women's Apparel (Also see Clothing)
Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.
Wood Products and Wood Veneer (Also see Logging and Lumber)
Jordan, H. C. 1920. Accounts for the manufacture of wood veneer. Journal of Accountancy (August): 118-124.

Mackenzie, K. D. and G. D. Frazier. 1966. Applying a model of organization structure to the analysis of a wood products market. Management Science (April): B340-B352. (JSTOR link).

McCaffery, J. J. 1921. Cost methods in a woodworking plant. National Association of Cost Accountants Official Publications (September 1): 3-16.

Noltemeyer, V. E. 1955. Improving cost estimates for wood product prices. N.A.C.A. Bulletin (June): 1310-1319.

Noltemeyer, V. E. 1970. Cost accounting practices in the wood conversion industry. Management Accounting (November): 45-48.

Ungson, G. R., C. James and B. H. Spicer. 1985. The effects of regulatory agencies on organizations in wood products and high technology/electronics industries. The Academy of Management Journal 28(2): 426-445. (JSTOR link).

Van Voorhis, R. H. 1953. Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): 1449-1457.
Woolen Mills (Also see Cotton Mills)
Bennett, C. W. 1922. Woolen mill costs. National Association of Cost Accountants Official Publications (September 15): 3-16.

Bennett, C. W. 1940. The Alachusetts Cotton Mills. N.A.C.A. Bulletin (August 1): 1459-1499.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Nickerson, C. B. 1937. Problems of inventory taking and valuing - With particular reference to a woolen company. N.A.C.A. Bulletin (April 15): 895-921.
Worker Well Being (Also see Labor)
Fish, M. and D. Becker. 2016. Accounting for work-related injuries at Growth Spurt Automotive Accessories. IMA Educational Case Journal 9(1): 1-9.

Polachek, S. W. 2004. Accounting For Worker Well Being (Research in Labor Economics). JAI Press.
Dunkerley, R. 1926. Engineering costing and works accountancy - Its objects and necessity. N.A.C.A. Bulletin (March 15): 513-521.
World's Fair (Also see Fair)
McCaffrey, G. D. 1939. Accounting control at the New York World's Fair. N.A.C.A. Bulletin (August 1): 1483-1486.
Wrought Iron (Also see Iron)
Jensen, C. G. 1923. Cost problems in the wrought iron industry. National Association of Cost Accountants Official Publications (January 2): 3-18.

XBRL (See MAAW's XBRL Bibliography)

Zero Based Budgeting (See MAAW's ZBB Section)

Zinc Mine
(Also see Mining)

Smith, L. C. 1954. A cost system for a zinc mine.N.A.C.A. Bulletin (September): 37-47.


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