Management And Accounting Web

Accounting Index A-B

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

AAA - American Accounting Association (See MAAW's AAA Topic)

AACSB - American Assembly of Collegiate Schools of Business (See MAAW's AACSB Bibliography)

(See MAAW's Abacus Bibliography)

Abandonment Losses
Bonni, C. P. 1977. Capital investment under uncertainty with abandonment options. Journal of Financial and Quantitative Analysis (March): 39-54.

Fleck, L. H. 1926. The incidence of abandonment losses. The Accounting Review (June): 48-59. (JSTOR link).

Grinyer, J. R. and N. I. Daing. 1993. The use of abandonment values in capital budgeting - A research note. Management Accounting Research (March): 49-62.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.
Absorption Costing (See MAAW's Absorption Costing Topic)

Accelerated Depreciation
(See MAAW's Cost Allocation Topic)

Accountants Relief Foundation
Churyk, N. T., S. Yu, H. Blumstein and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education 29(1): 60-85.
Accounting and Business Machines
Gould, S. W. 1935. The application of tabulating and accounting machines to real estate and mortgage accounting procedure. N.A.C.A. Bulletin (November 15): 261-277.

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

Whisler, R. F. 1933. Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): 853-861.

Woodbridge, J. S. 1959. The inventory concept of accounting as expressed by electronic data-processing machines and applied to international air transportation. N.A.A. Bulletin (October): 5-12. (International airline revenue accounting).
Accounting and the Public Interest (See MAAW's Accounting and the Public Interest Bibliography)

Accounting Book Reviews
(See MAAW's Accounting Books Reviews Page)

Accounting Book Summaries
(See MAAW's Books Summaries Page)

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

Accounting Certifications
(See MAAW's Accounting Certifications Page)

Accounting Changes
(See MAAW's Accounting Changes Bibliography)

Accounting Cycle

The accounting cycle refers to the process of recording the transactions that occur during a period, posting to the appropriate ledger accounts, closing the revenue and expense accounts at the end of the period and preparing financial statements. (See MAAW's Chapter 4)

Twelve typical transactions that occur frequently during an accounting cycle (See MAAW's Chapter 4 Exibit 4-2).

Elam, R., M . R. Wenger, and K . Williams. 2011. Global ledger: The next step for XBRL: Leveraging the potential throughout the accounting cycle. The CPA Journal (September): 64-71.

Johnson, B. G., F. Phillips and L. G. Chase. 2009. An intelligent tutoring system for the accounting cycle: Enhancing textbook homework with artificial intelligence. Journal of Accounting Education 27(1): 30-39.

Accounting Education (See MAAW's Education Issues Topic)

Accounting Equation

Assets = Liabilities + Owners Equity

Nicol, R. E. G. 1968. The accounting equation revisited: A conceptual accounting model. The Accounting Review (October): 777-779. (JSTOR link).

O'Bryan, D., K. T. Berry, C. Troutman and J. J. Quirin. 2000. Using accounting equation analysis to teach the statement of cash flows in the first financial accounting course. Journal of Accounting Education 18(2): 147-155.

Phillips, F. and L. Heiser. 2011. A field experiment examining the effects of accounting equation emphasis and transaction scope on students learning to journalize. Issues in Accounting Education (November): 681-699.

Pilcher, D. J. 1932. The accounting equation. The Accounting Review (December): 294-296. (JSTOR link).

Rai, A. 2003. Reconciliation of net income to cash flow from operations: An accounting equation approach. Journal of Accounting Education 21(1): 17-24.

VanZante, N. 2013. Using the basic accounting equation to help students understand differences between the cash basis and accrual basis. Management Accounting Quarterly (Winter): 34-39.

Accounting Hall of Fame (See MAAW's Accounting Hall of Fame Page)

Accounting Horizons
(See MAAW's Accounting Horizons Bibliography)

Accounting Information Systems
(See MAAW's AIS/MIS Topic)

Accounting Journals
(See MAAW's Accounting Journals Topic)

Accounting Organizations and Society
(See MAAW's Accounting Organizations and Society Bibliography)

Accounting Practice
(See MAAW's Accounting Practice Topic)

Accounting Principles (See MAAW's Principles Bibliography)

Accounting Principles Board

Accounting Principles Board. 1963. The Statement of Source and Application of Funds. Opinion 3. AICPA.

Accounting Principles Board. 1970. Intangible assets. Opinion No. 17. AICPA.

Accounting Principles Board. 1978. Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. In Professional Standards, Accounting, Current Text. Commerce Clearing House.

Frankfurter, G. and B. Horwitz. 1972. The effects of Accounting Principles Board Opinion No. 15 on earnings per share: A simulation study. The Accounting Review (April): 245-259. (JSTOR link).

Harrington, E. S. 1970. Important issues being discussed by the Accounting Principles Board. Management Accounting (December): 9-14.

Kemp, P. S. 1965. The authority of the Accounting Principles Board. The Accounting Review (October): 782-787. (JSTOR link).

Petri, E. 1974. Income reporting and APB opinion no. 18. Management Accounting (December): 49-52.

Rosenfield, P. H. and R. K. Storey. 1966. The Accounting Principles Board - A correction: The authority of the Accounting Principles Board. The Accounting Review (April): 327-330. (JSTOR link).

Schattke, R. W. 1972. An analysis of Accounting Principles Board Statement No. 4. The Accounting Review (April): 233-244. (JSTOR link).

Seider, R. J. 1969. Concern over opinions of the accounting principles board. Management Accounting (March): 15-16.

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. (JSTOR link).

Accounting Standards (See MAAW's Financial Reporting and Standard Setting Topic)

Accounting Terminology
(See MAAW's Accounting Terminology Topic)

Accounting Theory
(See MAAW's Accounting Theory Topic)

Accounting Variance Analysis
(See MAAW's Accounting Variance Analysis Topic)

Accounts Payable
(See MAAW's Accounts Payable Bibliography)

Accounts Receivable
(See MAAW's Accounts Receivable Bibliography)

Activity Accounting
(See MAAW's CAM-I Topic)

Activity Based Costing
(See MAAW's ABC Topic)

Activity Based Management (See MAAW's ABM Topic)

Ad Agency
Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Webster, K. and C. G. Uffelman. 1957. Cost reporting in an advertising agency. N.A.C.A. Bulletin (March): 899-905.
Administrative Science Quarterly (See MAAW's Administrative Science Quarterly Bibliography)

Adult Education Opportunities
(See MAAW's Adult Education Opportunities Page)

Advances in Accounting
(See MAAW's Advances in Accounting Bibliography)

Advances in Management Accounting
(See MAAW's Advances in Management Accounting Bibliography)

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


Boileau, O. C. 1977. Program management in the space age. Management Accounting (May): 13-16. (Boileau, president of Boeing Aerospace Company, defines management as "change - change decision, change definition and change implementation").

Killingsworth, P. S. 2006. An exploratory parametric analysis of production cost improvement in the aerospace industry. The Journal of Cost Analysis & Management 8(1): 15-36.

Soloway, L. J. 1993. Using activity-based management systems in aerospace and defense companies. Journal of Cost Management (Winter): 56-66.

Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48.

Young, S. L. 1968. The need for should-cost estimating/pricing in aerospace. Management Accounting (November): 38-42.


Collins, J. H. and D. A. Shackelford. 1997. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates. Journal of Accounting and Economics (15 December): 151-173.

Garnier, G. H. 1982. Context and decision making autonomy in the foreign affiliates of U.S. multinational corporations. The Academy of Management Journal 25(4): 893-908. (JSTOR link).

Paton, W. A. 1945. Transactions between affiliates. The Accounting Review (July): 255-266. (JSTOR link).

Siddiqui, J., M. Zaman and A. Khan. 2013. Do Big-Four affiliates earn audit fee premiums in emerging markets? Advances in Accounting: Incorporating Advances in International Accounting 29(2): 332-342.

Whitt, J. D. 1979. Motivating lower-level management of Mexican affiliates. Management Accounting (June): 46-49.

Affirmative Action

Bass, B. M., W. F. Cascio, J. W. McPherson and H. J. Tragash. 1976. PROSPER - Training and research for increasing management awareness of affirmative action in race relations. The Academy of Management Journal 19(3): 353-369. (JSTOR link).

Churchill, N. C. and J. K. Shank. 1975. Accounting for affirmative action programs: A stochastic flow approach. The Accounting Review (October): 643-656. (JSTOR link).

Heilman, M. E., C. J. Block and P. Stathatos. 1997. The affirmative action stigma of incompetence: Effects of performance information ambiguity. The Academy of Management Journal 40(3): 603-625. (JSTOR link).

Salancik, G. R. 1979. Interorganizational dependence and responsiveness to affirmative action: The case of women and defense contractors. The Academy of Management Journal 22(2): 375-394. (JSTOR link).

Aged Care (Also see Nursing Homes)
Zhang, M. 2003. China’s ageing, risk of the elderly and accounting for aged care. Managerial Finance 29(5/6): 97-110.
Agency Sales
Finney, H. A. 1921. Agency sales. Journal of Accountancy (May): 385-387.
Agency Theory (See MAAW's Agency Theory Topic )


Arnold, V., P. McKenzie and S. G. Sutton. 1995. Instructional case: Rock Star Promotions, Inc. Journal of Accounting Education 13(2): 241-257.

Davis, G. F. 1991. Agents without principles? The spread of the poison pill through the intercorporate network. Administrative Science Quarterly 36(4): 583-613. (JSTOR link).

Rautio, A. A. 1961. Revenue agents attack inventory valuations. N.A.A. Bulletin (August): 81-82.

Agile and Agile Management Methods

Barton, D., D. Carey and R. Charan. 2018. One bank's agile team experiment. Harvard Business Review (March/April): 59-61.

Birkinshaw, J. 2018. What to expect from agile. MIT Sloan Management Review (Winter): 39-42. (Case study of a bank in the Netherlands that adopted agile management methods).

Blokdyk, G. 2017. Lean and Agile Project Management Complete Self-Assessment Guide. (Paperback). CreateSpace Independent Publishing Platform.

Cappelli, P. and A. Tavis. 2018. HR goes agile. Harvard Business Review (March/April): 46-52.

Carson, P. P., P. A. Lanier, K. D. Carson and B. N. Guidry. 2000. Clearing a path through the management fashion jungle: Some preliminary trailblazing. The Academy of Management Journal 43(6): 1143-1158. (JSTOR link). (MBO, PERT, EAPs, Sensitivity training/T-groups, quality of worklife, quality circles, corporate culture, TQM, ISO, benchmarking, empowerment, horizontal corporations, vision, reengineering, agile strategies, and core competencies).

Collier, K. 2011. Agile Analytics: A Value-Driven Approach to Business Intelligence and Data Warehousing. Addison-Wesley Professional.

Heer, R. 2012. How agile is your planning? Find out by measuring the ROI of your planning software. Strategic Finance (April): 44-50.

Ignatius, A. 2016. Toward a more agile future. Harvard Business Review (May): 10.

Kavadias, S., K. Ladas and C. Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98. (Transformative business models include three or more of the following: Personalization, a closed-loop process, asset sharing, usage-based pricing, a collaborative ecosystem, and an agile and adaptive organization).

Lee, H. L. 2004. The triple-A supply chain. Harvard Business Review (October): 102-112. ("Only supply chains that are agile, adaptable, and aligned provide companies with sustainable competitive advantage.").

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.

Rigby, D. K., J. Sutherland and A. Noble. 2018. Agile scale: How to go from a few teams to hundreds. Harvard Business Review (May/June): 88-96.

Rigby, D. K., J. Sutherland and A. Noble. 2018. Agile at scale: How to go from a few teams to hundreds. Interaction. Harvard Business Review (July/August): 16.

Rigby, D. K., J. Sutherland and H. Takeuchi. 2016. Embracing agile: How to master the process that's transforming management. Harvard Business Review (May): 40-50.

Sabri, E. H. and S. N. Shaikh. 2010. Lean and Agile Value Chain Management: A Guide to the Next Level of Improvement. J. Ross Publishing.

Schiemann, W. A. and L. A. Guth. 2014. Three crucial ingredients for success: Agile alignment, customer-driven priorities, and people equity. Cost Management (September/October): 26-34, 36-38.

Searcy, D. L. and T. M. Lorass. 2009. Agile Machinery Group, Inc. - Rental operations analysis. IMA Educational Case Journal 2(2): 1-5.

Tysiac, K. 2015. Driving faster decisions: How continuous monitoring and auditing are enabling HP - and many other organizations - to become more agile. Journal of Accountancy (April/May): 48-51.

Wysocki, R. K. 2009. Effective Project Management: Traditional, Agile, Extreme, 5th edition. Wiley.

Agriculture (Also see Farms)
Jack, L. 2005. Stocks of knowledge, simplification and unintended consequences: The persistence of post-war accounting practices in UK agriculture. Management Accounting Research (March): 59-79.

Aid Agency

O'Dwyer, B. 2005. The construction of a social account: A case study in an overseas aid agency. Accounting, Organizations, and Society 30(3): 279-296.
Aircraft Design
Hall, L. H. 1957. Experience with experience curves for aircraft design changes. N.A.A. Bulletin (December): 59-66.
Aircraft Modification and Repair
Epstein, D. 1956. Predetermining workload for cost control in aircraft modification and repair. N.A.C.A. Bulletin (November): 425-432.
Aircraft Operations
Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.
Aircraft Production
Baldwin, W. E. 1957. Tool costing in aircraft production. N.A.A. Bulletin (October): 51-56.

Barrett, C. T. 1961. Control of detail parts in airframe manufacturing. N.A.A. Bulletin (December): 75-82.

Detweiler, F. O. 1950. Cost control for effective control of operations in the manufacturer of aircraft. N.A.C.A. Bulletin (January): 601-612.

Ebert, G. M. 1938. Cost accounting for airplane production. N.A.C.A. Bulletin (August 1): 1333-1351.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

Hass, W. W. 1959. Project budgets for cost control in aircraft manufacturing. N.A.A. Bulletin (August): 71-80.

Keys, C. R. 1929. Costs in airplane construction and transportation. N.A.C.A. Bulletin (August 1).

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

Mallet, L. C. 1937. Problems in costing airplanes. N.A.C.A. Bulletin (June 15): 1152-1158.

Nichols, H. C. 1943. Applications of standard costs to the aircraft industry: Introduction. N.A.C.A. Bulletin (April 15): 953-962.

Shupp, F. G. 1944. Job costs for an aircraft parts manufacturer. N.A.C.A. Bulletin (December 15): 363-369.

Smith, F. P. 1947. Lot release cost accounting in the aviation industry. The Accounting Review (January): 68-74. (JSTOR link).

Smith, N. L. 1944. Cost determination in aircraft production. N.A.C.A. Bulletin (February 15): 615-631.

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

Van Camp, M. R. 1957. Costing for aircraft manufacture. N.A.A. Bulletin (October): 79-85.

Woodbridge, J. S. 1930. Accounting in the aircraft industry. N.A.C.A. Bulletin (July 1): 1435-1446.
Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

AICPA. 2011. Airlines - AICPA Audit and Accounting Guide. AICPA.

Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues in Accounting Education (November): 539-551.

Banker, R. D. and H. H. Johnston. 1993. An empirical study of cost drivers in the U.S. airline industry. The Accounting Review (July): 576-601. (JSTOR link). (Part of a forum on cost drivers).

Debreceny, R. and S. Farewell. 2010. Adios! Airways: An assignment on mapping financial statements to the U.S. GAAP XBRL taxonomy. Issues in Accounting Education (August): 465-488.

Dikolli, S. S. and K. L. Sedatole. 2004. Delta's new song: A case on cost estimation in the airline industry. Issues in Accounting Education (August): 345-358.

Dunnion, T. J. 1938. Accounting for air transportation. N.A.C.A. Bulletin (August 1): 1352-1365.

Gujarathi, M. R. and R. J. McQuade. 2003. Sun Airlines, Inc.: Financial reporting of point and loyalty programs. Issues in Accounting Education  (November): 359-368.

Harter, C. I. and H. C. Sparks. 1997. Alaska dividend airline coupon program. Journal of Accounting Education 15(1): 159-168.

Haverty, J. L. 2007. China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U.S. generally accepted accounting principles? Issues in Accounting Education (November): 685-708.

Heracleous, L. and J. Wirtz. 2010. Singapore Airlines' balancing act. Harvard Business Review (July/August): 145-149.

Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January): 61-67. (JSTOR link).

Lochiel, R. G. 1957. Solving cost problems in airline management. N.A.C.A. Bulletin (April): 1022-1032.

McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.

McQueen, M. W. 1941. Accounting for air transportation. N.A.C.A. Bulletin (December 1): 345-369.

Merlo, J. 1969. Management accounting in the airlines with optical reading computers. Management Accounting (July): 35-37.

Miller, D. and M. Chen. 1994. Sources and consequences of competitive inertia: A study of the U.S. airline industry. Administrative Science Quarterly 39(1): 1-23. (JSTOR link).

Mohrman, M. B. 2009. Depreciation of airplanes and garbage trucks: Information value and fraud prevention in financial reporting. Issues in Accounting Education (February): 105-107. (Class assignment).

Moriarity, S., L. Hopkins and A. Slessor. 2010. TransGlobal Airlines. Strategic Finance (August): 44-51. (IMA student case competition).

Moriarity, S., L. Hopkins and A. Slessor. 2011. TransGlobal Airlines. IMA Educational Case Journal 4(3): 1-7.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Murphy, J. A. 1956. How an airline uses its operating statistics. N.A.C.A. Bulletin (November): 415-424.

Román, F. J. 2011. A case study on cost estimation and profitability analysis at Continental Airlines. Issues in Accounting Education (February): 181-200.

Thomson, D. W. 1964. The role of the computer in airline accounting. N.A.A. Bulletin (February): 39-47.

Woodbridge, J. S. 1959. The inventory concept of accounting as expressed by electronic data-processing machines and applied to international air transportation. N.A.A. Bulletin (October): 5-12. (International airline revenue accounting).

Zarini, C. A. 1946. Airline accounting. N.A.C.A. Bulletin (February 1): 507-514.

Zraick, L. E. 1946. Air transportation accounting. The Accounting Review (April): 166-172.
Pool, R. M. 1948. Municipal airport accounting. The Accounting Review (January): 86-90. (JSTOR link).

Weisel, J. A. 1997. Hong Kong Airport Core Programme. Journal of Accounting Education 15(3): 371-388.
Alcohol (Also see Breweries)
Angell, C. R. 1948. Control of state-wide liquor inventories. N.A.C.A. Bulletin (February 15): 751-759.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Cooper, W. 1940. Winnebago Distilling Company: A promotion. The Accounting Review (June): 271-273. (JSTOR link).

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.
Wisner, P. S. 2011. À Votre Santé: Product costing and decision analysis in the wine industry. IMA Educational Case Journal 4(2): 1-4.
Doyle, L. A. 1947. Cost problems for West Coast Aluminum. N.A.C.A. Bulletin (October 1): 145-162.

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

Scofield, B. W. 1996. Alcoa: Toward understanding minority interest. Journal of Accounting Education 14(4): 579-606.

Settoon, W. A. 1955. Cost reduction in aluminum reduction. N.A.C.A. Bulletin (July): 1484-1492.
American Accounting Association (See MAAW's AAA Topic)

American Society for Quality
(See MAAW's ASQ Journal Proceedings 1990-2001)

Amusement Parks
(Also see Theme 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).

Jones, J. W. 1971. Accounting for amusement parks. Management Accounting (April): 20-21.
Analog Devices
Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.
Anthracite Mine (Also see Mining)
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.
Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811. (JSTOR link).
Apartments (See Real Estate)
Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.
Apparel Manufacture (Also see Clothing, and Garment)
Ahrendts, A. 2013. Burberry's CEO on turning an aging British icon into a global luxury brand. Harvard Business Review (January/February): 39-42.

Ainsworth, J. 1950. Useful analysis of sales orders in apparel manufacture. N.A.C.A. Bulletin (May): 1118.

Caplan, D., N. D. Melumad and A. Ziv. 2005. Activity-based costing and cost interdependencies among products: The Denim Finishing Company. Issues in Accounting Education (February): 51-62.

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Carvalho, J. M., L. L. Rodrigues and R. Craig. 2007. Early cost accounting practices and private ownership: The Silk Factory Company of Portugal, 1745-1747. The Accounting Historians Journal 34(1): 57-89. (JSTOR link).

Lawton, W. H. 1925. Budgetary Control for the Cloak and Suit Industry. Journal of Accountancy (April): 353.

Mitchell, D. S. 1948. Production scheduling in the women's apparel industry. N.A.C.A. Bulletin (March 1): 795-807.

Mouritsen, J. 2014. Discussion of "Accounting and sweatshops: Enabling coordination and control in low-price apparel production chains". Contemporary Accounting Research 31(2): 347-353.

Neu, D., A. S. Rahaman and J. Everett. 2014. Accounting and sweatshops: Enabling coordination and control in low-price apparel production chains. Contemporary Accounting Research 31(2): 322-346.

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

The Accounting Review. 1940. Phillips-Jones Corporation: Reclassification of surplus; donated and leased assets; reserves. The Accounting Review (December): 495-499. (JSTOR link).

Traeger, F. H. 1966. Plant accounting in the apparel industry. Management Accounting (April): 43-50.
Appliance (Also see Manufacturing, and Retail)
Frigo, M. L., J. D. Rapp and R. W. Templin. 2011. Transforming talent at Whirlpool. Strategic Finance (May): 29-37.

Hulbirt, L. H. 1955. Service shop cost control for appliance retailers. N.A.C.A. Bulletin (December): 516-526.
Appraisals (See MAAW's Value & Valuation Topic)

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132. (JSTOR link).


Blouin, J., L. Hail and M. H. Yetman. 2009. Capital gains taxes, pricing spreads, and arbitrage: Evidence from cross-listed firms in the U.S. The Accounting Review (September): 1321-1361.

Cohen, D. A., A. Dey, T. Z. Lys and S. V. Sunder. 2007. Earnings announcement premia and the limits to arbitrage. Journal of Accounting and Economics (July): 153-180.

Ghemawat, P. 2003. The forgotten strategy. Harvard Business Review (November): 76-84. ("Indeed, in their rush to exploit similarities across borders, multinationals have discounted the original global strategy: arbitrage, the strategy of difference." Types of arbitrage include: cultural arbitrage, administrative arbitrage, geographic arbitrage, and economic arbitrage).

Gareis, A. L. 1921. Foreign-exchange arbitrage in joint accounts. Journal of Accountancy (May): 329-35.

Garman, M. B. and J. A. Ohlson. 1980. Information and the sequential valuation of assets in arbitrage-free economies. Journal of Accounting Research (Autumn): 420-440. (JSTOR link).

Mashruwala, C., S. Rajgopal and T. Shevlin. 2006. Why is the accrual anomaly not arbitraged away? The role of idiosyncratic risk and transaction costs. Journal of Accounting and Economics (October): 3-33.

Overby, E. and J. Clarke. 2012. A transaction-level analysis of spatial arbitrage: The role of habit, attention, and electronic trading. Management Science (February): 394-412.

Pontiff, J. 2006. Costly arbitrage and the myth of idiosyncratic risk. Journal of Accounting and Economics (October): 35-52.

Wilson, T. M. and D. R. Stone. 1980. Project management for an architectural firm. Management Accounting (October): 25-28, 45-46.
Armed Forces
Dugan, R. E. and K. J. Gabriel. 2013. "Special forces" Innovation: How DARPA attacks problems. Harvard Business Review (October): 74-84. (The Pentagon's Defense Advanced Research Projects innovations include the internet, RISC computing, global positioning satellites, stealth technology, unmanned aerial vehicles or drones, and micro-electro-mechanical systems).

Holmes, E. J. 1918. Accounting systems in the army camps. Journal of Accountancy (December): 429-435.

Irish, R. R. 1967. Management accounting developments in the Army Industrial Fund. Management Accounting (October): 54-59.

Hurn, E. W. 1956. The Navy's performance budget. N.A.C.A. Bulletin (February): 728-737.

Journal of Accountancy.1910. Cost accounting in the Navy. Journal of Accountancy (February): 300-301.

Katzenbach, J. R. and J. A. Santamaria. 1999. Firing up the front line. Harvard Business Review (May-June): 107-117. (Summary. The authors discuss five unique practices used by the Marine Corps).

MacGregor, J. M. and H. Van Voorhis. 1951. Cost control in the U.S. Air Force. N.A.C.A. Bulletin (November): 302-312.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (January): 70-77.

Pierpont, W. K. 1946. The classification and control of Navy expenditures. The Accounting Review (April): 172-181.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

Potter, D. 1918. The pay Corps of the Navy. A sketch. Journal of Accountancy (May): 321-350.

Potter, D. 1919. Our newest navy: How its cost is being determined. Journal of Accountancy (May): 336-357.

Ricks, T. E. 2012. What ever happened to accountability: When leaders don't fire underperforming executives, they send a bad message to the whole organization. Case in point: The U.S. Army. Harvard Business Review (October): 93-100.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

West, T. D. and M. W. Cronk. 2011. Financial officers as leaders: Lessons from Army medicine. Strategic Finance (April): 30-37.

West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.

White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.
Lloyd-Jones, R., M. J. Lewis, M. D. Matthews and J. Maltby. 2005. Control, conflict and concession: Corporate governance, accounting and accountability at Birmingham Small Arms, 1906-1933. The Accounting Historians Journal 32(1): 149-184. (JSTOR link).
Artificial Intelligence (See MAAW's Expert Systems and AI Section)

ASCE (American Society of Civil Engineers) Report Cards on Infrastructure
(See MAAW's ASCE Page)

Asset Securitization Transactions

Kane, G. D. 1997. The problem of how to account for asset securitization transactions. Journal of Accounting Education 15(1): 39-51.
Atomic Energy
Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. The Accounting Review (January): 25-36. (JSTOR link).

Eversole, H. B. 1950. Approaches to some of the accounting problems in the field of atomic energy development. N.A.C.A. Bulletin (January): 613-622.
Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Lin, T., H. K. Cheng, F. Wang and K. Chang. 2012. A study of online auction sellers' intention to switch platform: The case of Yahoo!Kimo versus Ruten_eBay. Decision Sciences 43(2): 241-272.
Audit and Auditing (See MAAW's Auditing Topic and Internal Auditing Topic)

Audit Fees
(See MAAW's Pricing Decisions Topic)

Auditing: A Journal of Practice and Theory
(See MAAW's Auditing: A Journal of Practice and Theory Bibliography)

Auto Dealer

Booth, J. M. and B. V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.

Bradford, M., J. A. Samuels and R. E. Wood. 2008. Beta Auto Dealers: Integrating disparate data to solve management problems. Issues in Accounting Education (May): 309-326.

Coller, M., G. W. Harrison, E. A. Spiller Jr. 2004. Mooresville Honda Company: A case in forensic accounting. Journal of Accounting Education 22(1): 69-94.

Harvard Business Review. 1929. Case studies in business: The selection of security for financing automobile dealers' purchases. Harvard Business Review (April): 357-362.

Harvard Business Review. 1929. Case studies in business: The Waldman Company. Harvard Business Review (April): 362-366. (Statistical methods (least squares) applied to car sales).

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

Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.
Auto Rentals (Also see Rentals)
Phillips, F. and P. E. Hopkins. 1997. Instructional case: Upper Plains Auto Rentals. Issues in Accounting Education  (Spring): 81-98.
Automobile Accessories and Parts
Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues in Accounting Education (August): 465-496.

Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.
Automobile Fleets
Chambers, R. K. 1937. Expense control for automobile fleets. N.A.C.A. Bulletin (May 15): 1007-1027.
Automobile Leasing (Also see MAAW's Lease Topic )
Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.
Automobile Manufacturer (See MAAW's GM and Saturn Topic )
Albright, T. 2008. Mercedes-Benz all activity vehicle (AAV). IMA Educational Case Journal 1(1): 1-4.

Cataldo, A. J. and S. E. Kruck. 1998. Motomobile Motors: A live case project. Journal of Accounting Education 16(1): 147-162.

Fletcher, F. R. and L. A. Baron. 1929. A manual for budget preparation and budgeting as applied to automobile manufacturing. N.A.C.A Bulletin (November 1).

Loch, C. H., F. J. Sting, N. Bauer and H. Mauermann. 2010. How BMW is defusing the demographic time bomb. Harvard Business Review (March): 99-102.

Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).

Smith, K. J. and W. A. Wallace. 1997. Instructional case: Chrysler's historical compensation and governance arrangements. Issues in Accounting Education (Fall): 457-495.

Tambert and Stojanvich. 1957. Costing military vehicle contracts. N.A.A. Bulletin (August): 1538-1546.

Whittred, G. and K. R. Ferris. 1995. Instructional case: The impact of SFAS No. 94 on Ford Motor Company. Issues in Accounting Education (Fall): 331-350.
Automotive Distributor
Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

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.
Awards (See Tournaments)
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).
Tische, F. F., D. Himmelblau and J. B. Heckert. 1926. The development of accounting in the tent and awning industry. The Accounting Review (March): 85-92. (JSTOR link).

Almquist, E., J. Cleghorn and L. Sherer. 2018. The B2B elements of value. Harvard Business Review (March/April): 72-81.

Almquist, E., J. Cleghorn and L. Sherer. 2018. The B2B elements of value: Interaction. Harvard Business Review (May/June): 18.

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2012. Enterprise risk management as a strategic governance mechanism in B2B-enabled transnational supply chains. Journal of Information Systems (Spring): 51-76.

Jeffery, S. 1999. The power of B2B e-commerce. Strategic Finance
(September): 22-26.

Mauldin, E. G., A. I. Nicolaou and S. E. Kovar. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 115-129.

O'Donnell, E. 2006. Discussion of the influence of scope and timing of reliability assurance in B2B E-Commerce. International Journal of Accounting Information Systems 7(2): 130-133.

Parker, R. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 134-136.

Toman, N., B. Adamson and C. Gomez. 2017. The new sales imperative B2B purchasing has become too complicated. You need to make it easy for your customers to buy. Harvard Business Review (March/April): 118-125.

Brearton, E. T. 1962. Contribution margin reporting for multi-unit bakery. N.A.A. Bulletin (July): 77-86.

Cascone, S. S. Jr. 1961. Punched card invoicing for wholesale bakery. N.A.A. Bulletin (June): 91-93.

Erne, L. C. 1950. Test runs supply basis for standard costs in a bakery operation. N.A.C.A. Bulletin (August): 1487-1500.

Greendlinger, L. 1908. Bakers' accounts. Journal of Accountancy (September): 360.

Henry, W. R. 1939. Cost accounting in the baking industry. N.A.C.A. Bulletin (June 15): 1299-1308.

Herbert, E. R. 1939. Cake bakery cost control. N.A.C.A. Bulletin (June 15): 1309-1314.

Kelley, P. J. and J. A. Collins. 1984. Good Stuff Bakery: Making more 'Dough' via computer control. Management Accounting (February): 26-30.

Kovar, S. E. and K. Evans. 2001. The Bakery: A cross-functional case study for introductory managerial accounting. Journal of Accounting Education 19(4): 283-303.

Lindsay, J. R. 1939. Controllable loss factors in the baking industry. N.A.C.A. Bulletin (June 15): 1315-1323.

Middleton, J. H. 1933. Baking costs. N.A.C.A. Bulletin (January 15): 759-776.

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Porter, J. C. and T. Stephenson. 2009. Buns Bakery: Creating and using a master budget. IMA Educational Case Journal 2(2): 1-7.

Sturgeon, F. W. 1955. The appeal of direct costing in a bakery operation. N.A.C.A. Bulletin (November): 368-376.

Urich, J. E. 1935. Accounting as applied to the baking industry. N.A.C.A. Bulletin (June 15): 1117-1142.
Balance Sheet (See MAAW's Balance Sheet Bibliography)

Balanced Scorecard
(See MAAW's Balanced Scorecard Topic )

Bank Reconciliation

Boyd, R. L. 1948. The divided form of bank reconciliation schedule. The Accounting Review (January):91-93. (JSTOR link).


Chaplan, D. H., S. K. Dutta and D. J. Marcinko. 2012. Lehman on the brink of bankruptcy: A case about aggressive application of accounting standards. Issues in Accounting Education (May): 441-459.

Churyk, N. T., S. Yu, G. M. Gross and R. Stoettner. 2015. Johnson Manufacturing case study - Bankruptcy. Journal of Accounting Education 33(4): 309-316.

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

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.

Zekany K. E., L. W. Braun and Z. T. Warder. 2004. Behind closed doors at WorldCom: 2001. Issues in Accounting Education (February): 101-117.
Banks (See MAAW's Banking Bibliography)

Bargain Purchase Gain

Kohlbeck, M. J. and T. J. Smith. 2015. A gain by any other name: Accounting for a bargain purchase gain. Issues in Accounting Education (August): 233-248.


Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.
Bars and Pubs
Clarke, P. 2009. Keenans Pub. Strategic Finance (August): 47-51. (IMA student case competition).
Baseball (Also see Sports Teams)
Jenne, S. E. 1998. Homerun Baseball Products, Inc: Defective products. Journal of Accounting Education 16(1): 163-178.

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.
Beer (Also see Breweries)
McCabe, T. C. 1957. Cost analysis for a beer wholesaler. N.A.A. Bulletin (July): 1403-1412.
Beer Game (See What is the Beer Game?)

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

Behavioral Issues (See MAAW's Behavioral Issues Topic)

Behavioral Research in Accounting (See MAAW's Behavioral Research in Accounting Bibliography)

Benchmarking (See MAAW's Benchmarking Topic)

Benford's Law

Alali, F. A. and S. Romero. 2013. Benford's Law: Analyzing a decade of financial data. Journal of Emerging Technologies in Accounting (10): 1-39.

Collins, J. C. 2017. Using Excel and Benford's Law to detect fraud. Journal of Accountancy (April): 44-50.

Da Silva, C. G. and P. M. R. Carreira. 2013. Selecting audit samples using Benford's Law. Auditing: A Journal of Practice & Theory 32(2): 53-65.

Drake, P. D. and M. J. Nigrini. 2000. Computer assisted analytical procedures using Benford's Law. Journal of Accounting Education 18(2): 127-146.

Druică, E., B. Oancea and C. Vâlsan. 2018. Benford's law and the limits of digit analysis. International Journal of Accounting Information Systems (31): 75-82.

Durtschi, C., W. Hillison and C. Pacini. 2004. The effective use of Benford's law to assist in detecting fraud in accounting data. Journal of Forensic Accounting (5): 17-34.

Fairweather, W. R. 2017. Sensitivity and specificity in application of Benford's Law to explore for potential fraud. Journal of Forensic & Investigative Accounting 9(3): 953-961.

Johnson, G. G. 2005. Financial sleuthing using Benford's law to analyze quarterly data with various industry profiles. Journal of Forensic Accounting 6(2): 293-316.

Jordan, C. E. and S. J. Clark. 2011. Detecting cosmetic earnings management using Benford's law. The CPA Journal (February): 32-37.

Jordan, C. E., S. J. Clark and G. R. Pate. 2013. The debate over fair value reporting: Fact or fiction? Using Benford's law to find answers. The CPA Journal (February): 46-51.

Larsen, J. E. 2017. Benford's Law and earnings management detection: The case of REITs. Journal of Forensic & Investigative Accounting 9(2): 779-790.

Nigrini, M. J. 2017. Audit sampling using Benford's Law: A review of the literature with some new perspectives. Journal of Emerging Technologies in Accounting 14(2): 29-46.

Nigrini, M. J. and S. J. Miller. 2009. Data diagnostics using second-order tests of Benford's Law. Auditing: A Journal of Practice & Theory 28(2): 305-324.

Rejesus, R. M., B. B. Little and M. Jaramillo. 2006. Is there manipulation of self-reported yield data in crop insurance? An application of Benford's Law. Journal of Forensic Accounting 7(2): 495-512.

Suh, I. S. and T. C. Headrick. 2010. A comparative analysis of the bootstrap versus traditional statistical procedures applied to digital analysis based on Benford's Law. Journal of Forensic & Investigative Accounting 2(2): 144-175.

Suh, I. S., T. C. Headrick and S. Minaburo. 2011. An effective and efficient analytic technique: A bootstrap regression procedure and Benford's Law. Journal of Forensic & Investigative Accounting 3(3): 25-45.

Beverage Cans

Govindarajan, V. and J. K. Shank 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15. (Modified version of Chapter 3 - Concepts in value chain analysis: The famous Crown Cork and Seal company case, Shank, J. K. and V. Govindarajan. 1989. Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting. McGraw Hill Professional Publishing).
Bill and Hold Transactions
Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.


Ackerman, J. L. 2017. How value-based billing helps firm culture. The CPA Journal (February): 72-73. (Get rid of time sheets and focus on profitability and client satisfaction).

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Baysden, C. 2015. Q&A: Price check. Billing by the hour isn't the only way to charge clients. But to implement a different approach, you must ask these questions first. Journal of Accountancy (July): 36-40.

Baysden, C. 2015. Q&A: Price-sensitivity training: To price effectively, CPA firms first need to determine clients' price sensitivity. Value-billing expert Ron Baker explains how to do that. Journal of Accountancy (August): 44-46, 48-49.

Bechtel, R. C. 1963. Electronic billing at Bell Telephone. N.A.A. Bulletin (August): 55-61.

Borthick, A. F. and D. R. Jones. 2007. Creating a business process diagram and database queries to detect billing errors and analyze calling patterns for cell phone service. Journal of Information Systems (Spring): 107-122.

Byrd, J. Jr., D. L. Smith and M. M. Helms. 2015. Time for a cure? This homespun remedy for healthcare cost inflammation could help reduce errors and fraudulent billings. Strategic Finance (September): 33-38.

Chiang, B. 2013. Estimating nursing costs and implications for patient billing from the perspective of accounting. Cost Management (January/February): 24-31.

Edwards, H. R. 1945. Streamlined billing. N.A.C.A. Bulletin (July 1): 994-1002.

Elliott, J. D. 1945. Customers' billing in an electric utility. N.A.C.A. Bulletin (November 1): 189-200.

Falsetta, D. and S. E. Kaplan. 2018. Discussion of The psychology of billing. Contemporary Accounting Research 35(3): 1455-1463.

Frankel, R. H. 1986. How to institute and automate an internal inventory billing system. Corporate Accounting (Fall): 45-51.

Gaffney, V. 1959. A small company billing procedure. N.A.A. Bulletin (March): 50.

Gotthilf, D. L. 1966. Prescription pre-billing. Management Accounting (September): 27-33.

Hansen, V. J., S. B. Jackson, T. J. Schaefer and B. W. Stewart. 2018. The psychology of billing. Contemporary Accounting Research 35(3): 1430-1454.

Harvard Business Review. 1928. Case studies in business. Rotation billing. Harvard Business Review (July): 477-487.

John, C. 1959. Standards for clerical activities - Example of a billing section. N.A.A. Bulletin (July): 35-43.

Johnson, D. F. 1957. Integrating sales analysis and job pricing and billing. N.A.C.A. Bulletin (February): 769-776.

Johnson, E. K. 1944. Establishing control of billing and shop orders. N.A.C.A. Bulletin (June 15): 1108-1116.

Margheim, L. and T. Kelley. 1992. The perceived effects of fixed fee audit billing arrangements. Accounting Horizons (December): 62-75.

McConnell, T. P. 1969. Hidden resources in the dues dollar. Management Accounting (December): 24-26. (Related to management of cash received by associations from dues billings).

McLaughlin, E. J. and R. L. Hunt. 2011. Medical billing fraud at Tenet Healthcare Corporation. Journal of Forensic & Investigative Accounting 3(1): 306-319.

Mendlowitz, E. 2012. Pricing, billing and collecting fees. Journal of Accountancy (February): 24-29.

Meyer, C. F. 1967. A model for production-distribution networks with transit billing. Management Science (December): B204-B218. (JSTOR link).

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.

Rood, D. K. 2013. Billing for defense (and payment). Journal of Accountancy (December): 16-17.

Schulze, M. E. 1973. An interim billing system. Management Accounting (November): 45-47, 51.

Schwinn, R. H. 1962. Order entry-billing - Key to standard profit analysis. N.A.A. Bulletin (July): 87-89.

Biological Assets

Daly, A. and H. A. Skaife. 2016. Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 31-47.

Blank Graphs (See MAAW's Blank Graphs)

Blended Value

Nicholls, A. 2009. ‘We do good things, don’t we?’: ‘Blended Value Accounting’ in social entrepreneurship. Accounting, Organizations and Society 34(6-7): 755-769.

Block Community

O'Neil, C. E. 1932. Accounting for block community organization. N.A.C.A. Bulletin (September 1): 1633-1651. (Volume 14, issue 1).

Blockchain and Bitcoin (See MAAW's Blockchain Bibliography)

Boat Maker (Also see Ships)

Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.
Boiled Frog Analogy (See the PBS Quality or Else Summary)

(Also see Debt and MAAW's Bonds Bibliography)

Book Binder
Johnson, J. F. 1907. The tyranny of the bookbinder. Journal of Accountancy (July): 216-218.
Book Manufacturing
Ammon, A. J. 1939. Accounting for customer's property in a book manufacturing plant. N.A.C.A. Bulletin (July 1): 1367-1388.

Beaujon, A. L. 1922. Accounting for a printing and bookbinding business. Journal of Accountancy (August): 91-99.
Book Store
Grove, H., T. Hillestad, L. M. Victoravich and W. Wiley. 2008. Northlake Bookstore: Benchmarking for performance evaluation. IMA Educational Case Journal 1(4): 1-8.

Kim, W. C. and R. Mauborgne. 1999. Creating new market space: A systematic approach to value innovation can help companies break free from the competitive pack. Harvard Business Review (January-February): 83-93. Borders and Barnes & Noble's Value Curve. (Summary).
Boroughs and Villages (Also see Municipal Accounting)
Fisher, W. H. 1933. Accounting for boroughs and villages. N.A.C.A. Bulletin (May 1): 1291-1314.

Brainstorming (See MAAW's Behavioral Issues Topic)

Minas, R. K., A. R. Dennis, R. F. Potter and R. Kamhawi. 2018. Triggering insight: Using neuroscience to understand how priming changes individual cognition during electronic brainstorming. Decision Sciences 49(5): 788-826.

Branch and Branch Office

Ackerman, A. C. 1952. Preparation of branch office manuals. N.A.C.A. Bulletin (April): 983-998.

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Ashdown, C. S. 1926. Some problems connected with branch accounting. N.A.C.A. Bulletin (June 1): 710-719.

Brook, C. H. 1924. Branch accounting. Journal of Accountancy (January): 28-34.

Burkete, G. D., M. P. Riordan and D. A. Riordan. 1991. Branch accounting: Evidence from the accounting records of The North American Moravians. The Accounting Historians Journal 18(1): 21-33. (JSTOR link).

Darrow, G. W. 1932. Branch accounting methods. N.A.C.A. Bulletin (July 15): 1501-1512.

Gleason, C. W. 1928. Branch house accounting. N.A.C.A. Bulletin (September 15).

Jordan, W. L. 1932. Cash procedure for branch houses. N.A.C.A. Bulletin (July 15): 1523-1526.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Saunderson, R. W. 1932. Method of branch accounting. N.A.C.A. Bulletin (July 15): 1512-1522.

Schade, M. M. 1941. Case study of branch operations. N.A.C.A. Bulletin (June 1): 1136-1143.

Tucker, C. W. 1932. A scoring plan as an aid to management of branch offices. N.A.C.A. Bulletin (July 15): 1526-1531.
Brand (See MAAW's Brand and Reputation Bibliography)

(Also see Foundries)
Lucey, P. J. 1933. Brass foundry accounting. N.A.C.A. Bulletin (December 1): 412-420.

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).
Bell, J. W. 1960. Brewery inventory control with electronic data processing. N.A.A. Bulletin (October): 45-52.

Dixon, J. W. 1934. Standard costs and flexible budgets in the brewing industry. N.A.C.A. Bulletin (January 1): 593-619.

Felton, S. and H. Mann. 1990. Accounting for a brewery at Louisbourg. Contemporary Accounting Research 7(1): 261-277.

Forbes, J. F. 1916. Brewery accounts. Journal of Accountancy (April): 318-319.

Grove, H., T. Cook and K. Richter. 2008. Coors balanced scorecard: A decade of experience. IMA Educational Case Journal 1(1): 1-7.

Grundmann, O. A. 1907. Brewery accounting. Journal of Accountancy (February): 285-293.

Helbig, R. C. 1933. Brewery accounting. N.A.C.A. Bulletin (August 1): 1674-1700.

Hepple, M. F. 1953. The brewing process is ready-made for standard costs. N.A.C.A. Bulletin (July): 1458-1470.

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

Spitznas, C. T. 1939. A standard cost system for a brewery. N.A.C.A. Bulletin (June 1): 1243-1262.

Walker, K. B. 1988. Coors: Brewing a better controllership. Management Accounting (January): 23-27.

Weissinger, C. 1933. Predetermined costs in the brewing industry. N.A.C.A. Bulletin (August 1): 1655-1674.
Meade, J. A., C. S. A. Cheng and C. W. Chow. 1996. The yellow brick company: An instructional case for integrating the teaching of tax and managerial accounting. Journal of Accounting Education 14(3): 385-400.
AICPA. 2012. Brokers and Dealers in Securities - AICPA Audit and Accounting Guide. AICPA.
Brush Manufacturing
Broadhead, N. H. 1926. Brush manufacturing costs. N.A.C.A. Bulletin (January 15): 365-376.

Fitts, W. C. 1935. Developing costs at a brush factory. N.A.C.A. Bulletin (January 1): 497-510.
Budget and Budgeting (See MAAW's Budgeting Topic)

Buffalo Theory (See Buffalo Theory as Explained on Cheers)

Builders (Also see Construction and Home Builders)
Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company. Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company.

Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues in Accounting Education (May): 281-290.

Ratliff-Miller, P. 2010. Haworth, Inc.: Building for the triple bottom line. IMA Educational Case Journal 3(1): 1-4.
Building and Loan Associations (Also see Banks)
Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Crawford, L. U. 1925. Building and loan associations. Journal of Accountancy (July): 15-22.

Reis, J. G. 1925. Building and loan associations. Journal of Accountancy (December): 418-437.

Scott, G. G. 1913. Apportionment of profits of building and loan associations. Journal of Accountancy (November): 350-357.
Bullwhip Effect

Chang, H., J. Chen, S. W. Hsu and R. Mashruwala. 2018. The impact of the bullwhip effect on sales and earnings prediction using order backlog. Contemporary Accounting Research 35(2): 1140-1165.

Croson, R. and K. Donohue. 2006. Behavioral causes of the bullwhip effect and the observed value of inventory information. Management Science (March): 323-336. (JSTOR link). (The bullwhip effect - The tendency of orders to increase in variability as one moves up a supply chain).

Ouyang, Y. and C. Daganzo. 2006. Characterization of the bullwhip effect in linear, time-invariant supply chains: Some formulae and tests. Management Science (October): 1544-1556. (JSTOR link).

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

Dunbar, T. A. 1932. Property records for motor buses. N.A.C.A. Bulletin (November 15): 447-457.

Business Analytics (See MAAW's Data Mining and Big Data Topic)

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).

Business Combinations (Also see Mergers, and Takeovers and MAAW's Business Combinations Bibliography)

Business Flow Chart (See A Business Flow Chart)

Business Valuation (See What is a Business Valuation? and MAAW's Value and Valuation Topic)

Schmickly, C. B. 1945. Butterfat accounting. N.A.C.A. Bulletin (February 1): 586-592.

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