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)

Abacus (See MAAW's Abacus Bibliography)

Abandonment

Arya, A. and J. Glover. 2003. Abandonment options and information system design. Review of Accounting Studies 8(1): 29-45.

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

Burns, L. R. and D. R. Wholey. 1993. Adoption and abandonment of matrix management programs: Effects of organizational characteristics and interorganizational networks. The Academy of Management Journal 36(1): 106-138.

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

Greve, H. R. 1995. Jumping ship: The diffusion of strategy abandonment. Administrative Science Quarterly 40(3): 444-473.

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.

Johnson, W. B. and D. S. Dhaliwal. 1988. LIFO abandonment. Journal of Accounting Research (Autumn): 236-272.

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

McCabe, G. M. and G. N. Sanders. 1984. Abandonment value in capital budgeting: Another view. Management Accounting (January): 32-36.

Pfeiffer, T. and G. Schneider. 2010. Capital budgeting, information timing, and the value of abandonment options. Management Accounting Research (December): 238-250.

Pinnuck, M. and A. M. Lillis. 2007. Profits versus losses: Does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees? The Accounting Review (July): 1031-1053.

Rao, H., H. R. Greve and G. F. Davis. 2001. Fool's gold: Social proof in the initiation and abandonment of coverage by Wall Street analysts. Administrative Science Quarterly 46(3): 502-526.

Sheppard, R. C. 2016. Partnership abandonment. The CPA Journal (October): 9-10.

Smith, K. 1993. Investment monitoring systems, abandonment of capital assets, and firm performance. Journal of Management Accounting Research (5): 281-299.

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

Dinman, R. 1953. Accounting machines and the accounting curriculum. The Accounting Review (October): 577-580.

Flood, Starr, Buchheit and Broughton. 1958. How we approached and are applying electronic accounting machines. N.A.A. Bulletin (May): 43-52.

Glickauf, J. S. Jr. 1948. What will accounting machines do? N.A.C.A. Bulletin (November 15): 301-310.

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.

Gurganus, R. H. 1963. Perspective on accounting machines and people. N.A.A. Bulletin (October): 58-59.

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

Wheat, G. C. and W. P. Woodson. 1972. A case for electronic business machines. Management Accounting (December): 20-22.

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 Conservatism (See MAAW's Postulates and Principles 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.

Jones, J. P., J. H. Long and J. D. Stanley. 2019. Pane in the Glass: A review of the accounting cycle. Issues in Accounting Education (February): 35-50.

Accounting Education (See MAAW's Education Issues Topic)

Accounting Equation (See MAAW's Balance Sheet Bibliography)

Assets = Liabilities + Owners Equity

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

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.

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 Harmonization

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Choi, F. D. S. 1981. A cluster approach to accounting harmonization. Management Accounting (August): 26-31.

Coram, P. J. 2018. Discussion of "Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17(2): 123-126.

Ghio, A. and R. Verona. 2018. Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17(2): 103-122.

Goeltz, R. K. 1991. International accounting harmonization: The impossible (and unnecessary?) dream. Accounting Horizons (March): 85-88.

Kuan, C. I. and C. Noronha. 2007. The progress of accounting harmonization in China: A comparison of A-share and H-share financial results. Managerial Auditing Journal 22(6): 620-640.

Lin, Z. and L. Wang. 2001. Financial disclosure and accounting harmonization: Cases of three listed companies in China. Managerial Auditing Journal 16(5): 263-273.

Standish, P. 2003. Evaluating national capacity for direct participation in international accounting harmonization: France as a test case. Abacus 39(2): 186-210.

Accounting History (See MAAW's History and Development Topic and MAAW's The Accounting Historians Journal Bibliography)

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)

Bailey, C. D., D. R. Hermanson and T. J. Louwers. 2008. An examination of the peer review process in accounting journals. Journal of Accounting Education 26(2): 55-72.

Ballas, A. and V. Theoharakis. 2003. Faculty perceptions of readership patterns of accounting journals: A global view. Contemporary Accounting Research (June).

Barrick, J. A., N. W. Mecham, S. L. Summers and D. A. Wood. 2019. Ranking accounting journals by topical area and methodology. Journal of Information Systems (Summer): 1-22.

Beuren, I. M. and J. C. de Souza. 2009. Analysis of the quality of international accounting journals: A Brazilian study. Journal of Applied Management Accounting Research (Summer): 71-87.

Birnberg, J. G. and M. D. Shields. 2020. Journal of Management Accounting Research at 30 years: Reflections on its context, creation, challenges, and contributions. Journal of Management Accounting Research 32(1): 1-10.

Black, E. L., L. Stainbank, D. Elnathan, B. Giner, S. J. Gray, S. Meljem, E. de Rivera, A. Noguchi, T. Shelhorn and D. A. Wood. 2017. Usage of journal rankings: An international perspective. Journal of International Accounting Research 16(3): 1-15.

Bricker, R. J. 1989. Accounting Literature in Non-Accounting Journals: An Annotated Bibliography by P. Tantral. The Accounting Historians Journal 16(2): 263-265.

Chan, K. C., K. C. Chan, G. S. Seow and K. Tam. 2009. Ranking accounting journals using dissertation citation analysis: A research note. Accounting, Organizations and Society 34(6-7): 875-885.

Christensen, A. L., C. A. Finger and C. K. Latham. 2002. New accounting scholars' publications in accounting and nonaccounting journals. Issues in Accounting Education (August): 233-251.

Danielson, M. G. and J. L. Heck. 2010. Giving credit where credit is due: Summary analysis of the most prolific authors in 15 high-impact accounting journals. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 195-206.

Mittermaier, L. J. 1991. Representation on the editorial boards of academic accounting journals: An analysis of accounting faculties and doctoral programs. Issues in Accounting Education (Fall): 221-238.

Moizer, P. 2009. Publishing in accounting journals: A fair game? Accounting, Organizations and Society 34(2): 285-304.

Nobes, C. W. 1985. International variations in perceptions of accounting journals. The Accounting Review (October): 702-705.

Oler, D. K., M. J. Oler, C. J. Skousen and J. Talakai. 2016. Has concentration in the top accounting journals changed over time? Accounting Horizons (March): 63-78.

Peng, S. 2009. Acceptance of China research in western accounting journals (1978-2007). China Journal of Accounting Research 2(1): 21-70.

Prather, J. and N. Rueschhoff. 1996. An analysis of international accounting research in U.S. academic accounting journals, 1980 through 1993. Accounting Horizons (March): 1-17.

Prather-Kinsey, J. J. and N. G. Rueschhoff. 2004. An analysis of international accounting research in U.S.-and non-U.S.-based academic accounting journals. Journal of International Accounting Research 3(1): 63-81.

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

Schwartz, B. N. 1984. An investigation of publications in accounting journals 1970–1982. Journal of Accounting Education 2(2): 97-110.

Stiner, F. M. Jr., J. C. Williams and A. Sclawy. 1981. Vanishing accounting journals due to paper deterioration: A laboratory study. The Accounting Historians Journal 8(2): 97-100.

Summers, S. L. and D. A. Wood. 2017. An evaluation of the general versus specialist nature of top accounting journals. Accounting Horizons (June): 105-124.

Tantral, P. 1984. Accounting Literature in Non- Accounting Journals: An Annotated Bibliography. Garland Publishing, Inc. Review by Bricker, R. J. 1989. Accounting Literature in Non-Accounting Journals: An Annotated Bibliography by P. Tantral. The Accounting Historians Journal 16(2): 263-265.

Taylor, G. K., K. R. Brasel, M. C. Dawkins and M. T. Dugan. 2018. Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals. Advances in Accounting: Incorporating Advances in International Accounting (41): 97-113.

Zeff, S. A. 1968. Accounting journals in business school libraries. The Accounting Review (January): 150-153.

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.

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.

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.

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

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.

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)

Accrual and Accrual Accounting (See MAAW's Accrual and Accrual Accounting Bibliography)

Acquisitions (See MAAW's Mergers and Acquisitions Topic)

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

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

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

Sachs, R. L. 1962. Measuring client profitability in an advertising agency. N.A.A. Bulletin (December): 53-57.

Von Nordenflycht, A. 2007. Is public ownership bad for professional service firms? Ad agency ownership, performance, and creativity. The Academy of Management Journal 50(2): 429-445.

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 Environmental Accounting and Management (See MAAW's Advances in Environmental Accountng and Management Bibliography)

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

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

Aerospace

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.

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

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

Tucker, B., I. Halkett and A. James. 2021. Necessity: The mother of invention? The tension between management control and creativity: Lessons from Apollo 13. Journal of Management Accounting Research 33(3): 163-188.

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.

Affiliates

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.

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

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.

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

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.

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.

Affordable Care Act (See MAAW's Healthcare Bibliography)

Aged Care (Also see Nursing Homes)

Wallstedt, N. 2020. Sources of dissension: The making and breaking of the individual in the Swedish aged care. Accounting, Organizations and Society (80): 101077.

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)

Agents

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.

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

Agile and Agile Management Methods (See MAAW's Agile Management Bibliography)

El-Wakeel, F. 2019. Technology workbook: Agile project management in analytics: Agile project management is an iterative adaptive approach that helps ensure the project delivers what the customer truly needs. Strategic Finance (May): 66-67. (Summary).

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. (Summary).

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.

Tingey-Holyoak, J., J. Pisaniello, P. Buss and W. Mayer. 2021. The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems (41): 100512.

AICPA (See MAAW's AICPA Topic)

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.

Toyasaki, F. and T. Wakolbinger. 2019. Joint fundraising appeals: Allocation rules and conditions that encourage aid agencies' collaboration. Decision Sciences 50(3): 612-648.

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.

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.

Airlines

Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

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

Airline Jokes

Arora, S. 2019. Implications of ASC 606 on airline financial statements. Management Accounting Quarterly (Fall): 15-24.

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. (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.

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.

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).

Montgomery, K. 2012. Book review: Airborne Dreams: "Nisei" Stewardesses and Pan American World Airways by C. R. Yano. Administrative Science Quarterly 57(1): 165-166.

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.

Muddle, P. A. and P. R. Sopariwala. 2020. Another look at Spirit Airlines' 2016 operating results using relative variance analysis. Cost Management (March/April): 26-39.

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

Prince, J. T. and D. H. Simon. 2009. Multimarket contract and service quality: Evidence from on-time performance in the U.S. airline industry. The Academy of Management Journal 52(2): 336-354.

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

Sun, X., S. Chung and H. Ma. 2020. Operational risk in airline crew scheduling: Do features of flight delays matter? Decision Sciences 51(6): 1455-1489.

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.

Zhang, Q., D. Koutmos, K. Chen and J. Zhu. 2021. Using operational and stock analytics to measure airline performance: A network DEA approach. Decision Sciences 52(3): 720-748.

Zraick, L. E. 1946. Air transportation accounting. The Accounting Review (April): 166-172.

Airport

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

Weisel, J. A. 1997. Hong Kong Airport Core Programme. Journal of Accounting Education 15(3): 371-388.

Alcohol (Also see Breweries, and Wine)

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.

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

Kroezen, J. J. and P. P. M. A. R. Heugens. 2019. What is dead may never die: Institutional regeneration through logic reemergence in Dutch beer brewing. Administrative Science Quarterly 64(4): 976-1019.

Krom, C. L. and S. Krom. 2013. The Whiskey Tax of 1791 and the consequent insurrection: "A wicked and happy tumult". The Accounting Historians Journal 40(2): 91-113.

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.

Alternative Investments (See MAAW's Alternative Investments Topic)

Aluminum (See MAAW's Commodities Bibliography)

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 Economists (Early)

Oser, J. 1963. The Evolution of Economic Thought. Chapter 16: Early American Economists. Harcourt, Brace & World, Inc. (Summary).

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.

Anarchism

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

Annuities (See MAAW's Pension and Retirement Bibliography)

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.

Anticorruption

Healy, P. M. and G. Serafeim. 2016. An analysis of firms' self-reported anticorruption efforts. The Accounting Review (March): 489-511.

Antitrust

Barkman, A. I. and J. D. Jolley II. 1986. Cost defenses for antitrust cases. Management Accounting (April): 37-40.

Bush, D. and B. D. Gelb. 2005. When marketing practices raise antitrust concerns. MIT Sloan Management Review (Summer): 73-81.

Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review (January): 77-95.

Colvin, C. L. 2012. In antitrust we (do not) trust. The Accounting Historians Journal 39(2): 118-120.

Mehta, M. N., S. Srinivasan and W. Zhao. 2020. The politics of M&A antitrust. Journal of Accounting Research (March): 5-53.

Schattke, R. W. 1965. Financial reporting of antitrust actions. The Accounting Review (October): 805-811.

Williamson, O. E. 1975. Markets and Hierarchies: Analysis and Antitrust Implications. Free Press.

Apartments (See MAAW's Real Estate Bibliography)

Schneider, A. 2005. Greenfield Hills Apartments: Activity based costing in a service setting. Journal of Applied Management Accounting Research (Winter): 67-76.

APB (See MAAW's Financial Reporting Topic)

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.

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.

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)

Appropriation

Chapple, L., C. Ferguson and D. Kang. 2009. Corporate governance and misappropriation. Journal of Forensic & Investigative Accounting 1(2): 1-26.

Dekker, H. C. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 29(1): 27-49.

Gerstenberg, C. W. 1912. Legal department: Misappropriation by officer - not the act of the bank. Journal of Accountancy (August): 155-156.

Gulati, R. and H. Singh. 1998. The architecture of cooperation: Managing coordination costs and appropriation concerns in strategic alliances. Administrative Science Quarterly 43(4): 781-814.

King, D. R. and R. J. Slotegraaf. 2011. Industry implications of value creation and appropriation investment decisions. Decision Sciences 42(2): 511-529.

Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362.  (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).

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

Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. (Appropriation budgets) Chapter9.htm

Strand, C. A., K. A. S. Lancaster and J. Thorne. 2000. Corporate training assessment technique: Risk factors associated with misappropriation of assets. Journal of Forensic Accounting (1): 193-214.

Apps (See MAAW's Software Topic)

Arbitrage

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.

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.

Architectural

Wilson, T. M. and D. R. Stone. 1980. Project management for an architectural firm. Management Accounting (October): 25-28, 45-46.

Archival Research

Allee, K. D., N. Bhattacharya, E. L. Black and T. E. Christensen. 2007. Pro forma disclosure and investor sophistication: External validation of experimental evidence using archival data. Accounting, Organizations and Society 32(3): 201-222.

Audia, P. G., E. A. Locke and K. G. Smith. 2000. The paradox of success: An archival and a laboratory study of strategic persistence following radical environmental change. The Academy of Management Journal 43(5): 837-853.

Chan, K. H., K. Z. Lin and P. L. L. Mo. 2010. Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy. Journal of Accounting and Economics (May): 58-73.

Church, B. K., J. G. Jenkins, S. A. McCracken, P. B. Roush and J. D. Stanley. 2015. Auditor independence in fact: Research, regulatory, and practice implications drawn from experimental and archival research. Accounting Horizons (March): 217-238.

Daniels, R. B. and J. Beeler. 2001. An archival investigation of a late 19th century accounting information system: The use of decision aids in the American printing industry. The Accounting Historians Journal 28(1): 3-18.

DeFond, M. and J. Zhang. 2014. A review of archival auditing research. Journal of Accounting and Economics (November-December): 275-326.

Dikolli, S. S., J. H. Evans III, J. Hales, M. Matejka, D. V. Moser, et al. 2013. Testing analytical models using archival or experimental methods. Accounting Horizons (March): 129-140.

Fleischman, R. K. and T. N. Tyson. 1997. Archival researchers: An endangered species? The Accounting Historians Journal 24(2): 91-109.

Gassen, J. 2014. Causal inference in empirical archival financial accounting research. Accounting, Organizations and Society 39(7): 535-544.

Gul, F. A., D. Wu and Z. Yang. 2013. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review (November): 1993-2023.

Jun, S. H. and J. B. Lewis. 2006. Accounting techniques in Korea: 18th century archival samples from a non-profit association in the Sinitic world. The Accounting Historians Journal 33(1): 53-87.

Lennox, C. S. and X. Wu. 2018. A review of the archival literature on audit partners. Accounting Horizons (June): 1-35.

Maines, L. A. and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons (December): 399-425.

Masli, A., V. J. Richardson, J. M. Sanchez and R. E. Smith. 2011. The business value of IT: A synthesis and framework of archival research. Journal of Information Systems (Fall): 81-116.

Prawitt, D. F., N. Y. Sharp and D. A. Wood. 2011. Reconciling archival and experimental research: Does internal audit contribution affect the external audit fee? Behavioral Research In Accounting 23(2): 187-206.

Shortell, S. M. and E. J. Zajac. 1990. Perceptual and archival measures of Miles and Snow's strategic types: A comprehensive assessment of reliability and validity. The Academy of Management Journal 33(4): 817-832.

Simnett, R., E. Carson and A. Vanstraeen. 2016. International archival auditing and assurance research: Trends, methodological issues, and opportunities. Auditing: A Journal of Practice & Theory 35(3): 1-32.

Soltes, E. 2014. Incorporating field data into archival research. Journal of Accounting Research (May): 521-540.

Swanson, G. A. and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century: Some archival evidence. The Accounting Review (July): 436-447.

Zhang, M. C., D. N. Stone and H. Xie. 2019. Text data sources in archival accounting research: Insights and strategies for accounting systems' scholars. Journal of Information Systems (Spring): 145-180.

Armed Forces

Antoni, T. 2017. "The Pisan Paper of Philadelphia," Naval account of the first decades of the XII century. The Accounting Historians Journal 44(1): 105-107.

Bowlin, W. F. 2020. Early internal control practices in the United States Army and the evolution of internal control practices in businesses. The Accounting Historians Journal 47(1): 1-18.

Bowlin, W. F. and D. N. Herda. 2015. Regulatory, accounting and business practices concerning the Sutler at Fort Abercrombie, Dakota Territory. The Accounting Historians Journal 42(1): 37-59.

Cobbin, P. E. 2009. 2007 Vangermeerch Award Winner: "The best brains of the public accounting world": The restricted membership of the Army Accountancy Advisory Panel, 1942-1945. The Accounting Historians Journal 36(2): 1-29.

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.

Arms

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.

Art

Breus, A. 2010. Valuing art for tax purposes. Journal of Accountancy (July): 30-35.

Canales, R. 2010. Book review: On Scandal: Moral Disturbances in Society, Politics, and Art by A. Adut. Administrative Science Quarterly 55(3): 518-521.

Dalpiaz, E., V. Rindova and D. Ravasi. 2016. Combining logics to transform organizational agency: Blending industry and art at Alessi. Administrative Science Quarterly 61(3): 347-392.

Plante, M., C. Free and P. Andon. 2021. Making artworks valuable: Categorisation and modes of valuation work. Accounting, Organizations and Society (91): 101155.

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

Article Numbering

Accounting, Organizations and Society. 2019. Publisher note: Introducing article numbering. Accounting, Organizations and Society (77): 101066.

Journal of Accounting Education. 2019. Publisher's Note: Introducing article numbering to JOAE. Journal of Accounting Education (49): 100647.

Wesselius, T. 2019. Publishing note: Introducing article numbering. International Journal of Accounting Information Systems (34): 100429.

Wesselius, T. 2019. Publishers note: Introducing article numbering. Journal of Accounting and Economics (August): 101257.

Wesselius, T. 2019. Publisher's note: Introducing article numbering to Management Accounting Research. Management Accounting Research (December): 100671.

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

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

Asset Securitization Transactions

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Kane, G. D. 1997. The problem of how to account for asset securitization transactions. Journal of Accounting Education 15(1): 39-51.

Assets (See MAAW's Assets Bibliography)

Associations

Bills, K. L., C. Hayne and S. E. Stein. 2018. A field study on small accounting firm membership in associations and networks: Implications for audit quality. The Accounting Review (September): 73-96.

Bills, K. L., L. M. Cunningham and L. A. Myers. 2016. Small audit firm membership in associations, networks, and alliances: Implications for audit quality and audit fees. The Accounting Review (May): 767-792.

Chua, W. F. and C. Poullaos. 2002. The Empire Strikes Back? An exploration of centre-periphery interaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society 27(4-5): 409-445.

Colbert, J. L. 2006. Professional associations of expert witnesses. Journal of Forensic Accounting 7(1): 31-38. ("At least four organizations in the UK exclusively serve the interests of expert witnesses and attorneys. The four are: the Academy of Experts, the Chamber of Experts, the Expert Witness Institute, and the Society of Expert Witnesses").

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

Fenning, K. 1924. Interest of trade associations in patents and trade-marks. Harvard Business Review (October): 81-84.

Galvin, T. L. 2002. Examining institutional change: Evidence from the founding dynamics of U.S. health care interest associations. The Academy of Management Journal 45(4): 673-696.

Greenwood, R., R. Suddaby and C. R. Hinings. 2002. Theorizing change: The role of professional associations in the transformation of institutionalized fields. The Academy of Management Journal 45(1): 58-80.

Hayes, M. V. 1933. Trade associations and the new deal. N.A.C.A. Bulletin (August 15): 1716-1728.

King, B. 2011. Book review: Politics and Partnerships: The Role of Voluntary Associations in America's Political Past and Present by E. S. Clemens, D. Guthrie. Administrative Science Quarterly 56(3): 490-493.

Kirby, A. 1988. Trade associations as information exchange mechanisms. RAND Journal of Economics (Spring): 138-146.

Krumweide, K. R., G. H. Paik and W. D. Walden. 2018. Can management accounting help aid associations make tough choices in Haiti? Issues in Accounting Education (February): 17-28.

Lieberson, S. and I. L. Allen, Jr. 1963. Location of national headquarters of voluntary associations. Administrative Science Quarterly 8(3): 316-338.

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).

O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.

Rao, H. and E. H. Neilsen. 1992. An ecology of agency arrangements: Mortality of savings and loan associations, 1960-1987. Administrative Science Quarterly 37(3): 448-470.

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

Richardson, A. J. 1993. An interpretive chronology of the development of accounting associations in Canada, in Murphy, G. J. editor. 1993. A History of Canadian Accounting Thought and Practice. Garland.

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

Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271.

Tenny, L. S. 1924. Management problems of cooperative marketing associations. Harvard Business Review (July): 453-464.

Thomson, J. C. 2009. Accounting associations need synergies, not silos. The CPA Journal (March): 12-13.

Topiol, J. 1966. Accounting for public health nursing associations. The Accounting Review (January): 83-91.

Ward, G. H. 1927. Financing cooperative marketing associations. Harvard Business Review (October): 66-73.

Atomic Energy (The following are from MAAW's Energy Bibliography)

Black, M. L. Jr. 1952. Accounting developments in the atomic energy enterprise. The Accounting Review (January): 25-36.

Croxall, J. R. 1959. Depreciation accounting in the Atomic Energy Commission. N.A.A. Bulletin (February): 25-32.

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.

Slaton, W. H. 1955. Developing accountants for atomic energy. The Accounting Review (April): 252-256.

Auction

Adomavicius, G., S. P. Curley, A. Gupta and P. Sanyal. 2012. Effect of information feedback on bidder behavior in continuous combinatorial auctions. Management Science (April): 811-830.

Baiman, S., P. Fischer, M. V. Rajan and R. Saouma. 2007. Resource allocation auctions within firms. Journal of Accounting Research (December): 915-946.

Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.

Carare, O. and M. Rothkopf. 2005. Slow Dutch auctions. Management Science (March): 365-373.

Cason, T. N., K. N. Kannan and R. Siebert. 2011. An experimental study of information revelation policies in sequential auctions. Management Science (April): 667-688.

Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482.

Chen-Ritzo, C., T. P. Harrison, A. M. Kwasnica and D. J. Thomas. 2005. Better, faster, cheaper: An experimental analysis of a multiattribute reverse auction mechanism with restricted information feedback. Management Science (December): 1753-1762.

Chu, L. Y. and Z. M. Shen. 2006. Agent competition double-auction mechanism. Management Science (August): 1215-1222.

Davis, A. M., E. Katok and A. M. Kwasnica. 2011. Do auctioneers pick optimal reserve prices? Management Science (January): 177-192.

Ding, M., J. Eliashberg, J. Huber and R. Saini. 2005. Emotional bidders: An analytical and experimental examination of consumers' behavior in a priceline-like reverse auction. Management Science (March): 352-364.

Elmaghraby, W. 2005. The effect of asymmetric bidder size on an auction's performance: Are more bidders always better? Management Science (December): 1763-1776.

Engelbrecht-Wiggans, R. and C. M. Kahn. 2005. Low-revenue equilibria in simultaneous ascending-bid auctions. Management Science (March): 508-518.

Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596.

Gneezy, U. 2005. Step-level reasoning and bidding in auctions. Management Science (November): 1633-1642.

Günlük, O., L. Ladányi and S. de Vries. 2005. A branch-and-price algorithm and new test problems for Spectrum auctions. Management Science (March): 391-406.

Huang, H., Z. Li and H. Xu. 2018. Wholesale price auctions for dual sourcing under supply risk. Decision Sciences 49(4): 754-780.

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

Kittsteiner, T. and B. Moldovanu. 2005. Priority auctions and queue disciplines that depend on processing time. Management Science (February): 236-248.

Kwasnica, A. M., J. O. Ledyard, D. Porter and C. DeMartini. 2005. A new and improved design for multiobject iterative auctions. Management Science (March): 419-434.

Kwon, R. H., G. Anandalingam and L. H. Ungar. 2005. Iterative combinatorial auctions with bidder-determined combinations. Management Science (March): 407-418.

Lavalle, I. H. 1967. A Bayesian approach to an individual player's choice of bid in competitive sealed auctions. Management Science (March): 584-597.

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.

Milgrom, P. 2004. Putting Auction Theory to Work (Churchill Lectures in Economics). Cambridge University Press.

Nikitkov, A. and D. Bay. 2015. Shill bidding: Empirical evidence of its effectiveness and likelihood of detection in online auction systems. International Journal of Accounting Information Systems (16): 42-54.

Nikitkov, A. N. and D. Bay. 2010. Online auction fraud: An empirical analysis of shill-bidding practice. Journal of Forensic & Investigative Accounting 2(3): 191-228.

Nikitkov, A. and D. N. Stone. 2015. Eluding the lemons: Buyer mindfulness and seller deception in online auctions. Journal of Forensic & Investigative Accounting 7(2): 307-356.

Nikitkov, A. N., D. N. Stone and T. C. Miller. 2014. Internal controls, routine activity theory (RAT), and sustained online auction deception: A longitudinal analysis. Journal of Information Systems (Spring): 311-337.

Padhi, S. S., S. M. Wagner and P. K. J. Mohapatra. 2016. Design of auction parameters to reduce the effect of collusion. Decision Sciences 47(6): 1016-1047.

Parkes, D. C. and J. Kalagnanam. 2005. Models for iterative multiattribute procurement auctions. Management Science (March): 435-451.

Sandholm, T., S. Suri, A. Gilpin and D. Levine. 2005. CABOB: A fast optimal algorithm for winner determination in combinatorial auctions. Management Science (March): 374-390.

Setia, P. and C. Speier-Pero. 2015. Reverse auctions to innovate procurement processes: Effects of bid information presentation design on a supplier's bidding outcome. Decision Sciences 46(2): 333-366.

Subramanian, G. 2009. Negotiation? Auction? A deal maker's guide. Harvard Business Review (December): 101-107.

Wolf, J. R. and W. A. Muhanna. 2011. Feedback mechanisms, judgment bias, and trust formation in online auctions. Decision Sciences 42(1): 43-68.

Zhou, S. X., Z. Tao, N. Zhang and G. Cai. 2016. Procurement with reverse auction and flexible noncompetitive contracts. Decision Sciences 47(3): 554-581.

Audit and Auditing (SeeMAAW'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)

Augmented Reality

Porter, M. E. and J. E. Heppelmann. 2017. Why every organization needs an augmented reality strategy. Harvard Business Review (November/December): 46-57. (Augmented reality or AR "transforms volumes of data and analytics into images or animations that are overlaid on the real world." ..."By superimposing digital information directly on real objects or environments, AR allows people to process the physical and digital simultaneously, eliminating the need to mentally bridge the two. That improves our ability to rapidly and accurately absorb information, make decisions, and execute required tasks quickly and efficiently."..."Every company needs an implementation road map that lays out how the organization will start to capture the benefits of AR in its business while building the capabilities needed to expand its use."... "It will profoundly change training and skill development, allowing people to perform sophisticated work without protracted and expensive conventional instruction - a model that is inaccessible to so many today. AR, then, enables people to better tap into the digital revolution and all it has to offer.").

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.

Automation (See MAAW's Automation Bibliography)

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.

Vatter, W. J. 1964. Automobile leasing and the income concept. N.A.A. Bulletin (October): 23-29.

Automobile Manufacturer (See MAAW's GM and Saturn Topic, and MAAW's Japanese Management Topic for Toyota)

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.

Dobrev, S. D., T. Kim and G. R. Carroll. 2002. The evolution of organizational niches: U.S. automobile manufacturers, 1885-1981. Administrative Science Quarterly 47(2): 233-264.

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).

Ishfaq, R. and A. Narayanan. 2019. Incorporating order-fulfillment flexibility in automotive supply chain through vehicle trades. Decision Sciences 50(1): 84-117.

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 MAAW's Tournaments Bibliography)

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.

Awnings

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.

B Corporations (See MAAW's Corporations Bibliography)

B2B

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.

Keranen, J., H. Terho and A. Saurama. 2021. Three ways to sell  value in B2B markets. MIT Sloan Management Review (Fall): 64-70.

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.

Bad Debt

Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598.

Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.

Fowler, G. C. 1977. Bad debt losses. Management Accounting (January): 26-28, 33.

Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778.

Reichert, C. J. 2017. Tax Court allows business bad debt deduction. Journal of Accountancy (November): 66-69.

Spencer, C. H. 1956. The bad debt deduction of savings and loan associations. The Accounting Review (April): 263-271.

Bakeries

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.

Bankruptcy (See MAAW's Bankruptcy Bibliography)

Banks (See MAAW's Banking Bibliography)

Bar Code

Ekman, S. 1992. Bar coding fixed asset inventories. Management Accounting (December): 58-61.

Klein, L. and R. M. Jacques. 1991. 'Pillow talk' for productivity. Management Accounting (February): 47-49. (Related to using bar codes and EDI).

Stec, S. 1987. What are some of the applications of bar code technology? Management Accounting (July): 53.

Stec, S. 1988. Manufacturing control through bar coding at Target Products. Management Accounting (April): 47.

Sadhwani, A. T. and T. Tyson. 1990. Does your firm need bar coding? Management Accounting (April): 45-48.

Tyson, T. and A. T. Sadhwani. 1988. Bar codes speed factory floor reporting. Management Accounting (April): 41-46.

Tyson, T. N. 1991. The use of bar coding in activity based costing. Journal of Cost Management (Winter): 52-56.

Bar Jokes

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.

Barrels

Burney, L. L., R. R. Radtke and S. K. Widener. 2017. The intersection of "Bad Apples," "Bad Barrels," and the enabling use of performance measurement systems. Journal of Information Systems (Summer): 25-48.

Kranacher, M. 2011. 2011 payroll tax holiday: Time to 'roll out the barrel'? The CPA Journal (January): 80.

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)

Benefit Corporations (See MAAW's Corporations Bibliography)

Benson, S. S., P. B. Thomas and E. J. Burton. 2018. The CPA's role in forming benefit corporations: These increasingly common enterprises aim to create value for all stakeholders in socially and environmentally conscious ways. Journal of Accountancy (July): 40-46. (A form of legal structure based on the Model Benefit Corporation Legislation).

Pippin, S. E. and J. L. Weber. 2016. Benefit corporations and B corporations. The CPA Journal (August): 54-57.

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.

Archambault, J. J. and M. E. Archambault. 2011. Earnings management among firms during the pre-SEC era: A Benford's law analysis. The Accounting Historians Journal 38(2): 145-170.

Barney, B. J. and K. S. Schulzke. 2016, Moderating "Cry Wolf" events with excess MAD in Benford's Law research and practice. Journal of Forensic Accounting Research 1(1): A66-A90.

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 Education18(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.

Golden, J. 2021. Local crime environment and corporate financial misconduct using Benford's Law. Journal of Forensic Accounting Research 6(1): 436-460.

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. 2022. Using Benford's Law to reveal journal entry irregularities. Journal of Accountancy (September): 1-11.

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.

Beta Alpha Psi

Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).

Masheane, M. 1998. Beta Alpha Psi Award Winning Manuscript Derivatives: Accounting and Economic Issues. Journal of Accounting Education 16(3-4): 591-598.

Moore, L. 1989. Beta Alpha Psi, From Omega to Zeta Omega: The Making of a Comprehensive Fraternity, 1946-1984 by Terry K. Sheldahl. The Accounting Historians Journal 16(1): 140-142.

Parks, L. 2019. IMA and Beta Alpha Psi: Two turn 100. Strategic Finance (August): 50-53.

Powell, R. M. 1966. Career choices among Beta Alpha Psi members. The Accounting Review (July): 525-534.

Richardson, A. P. 1922. Beta Alpha Psi. Journal of Accountancy (September): 205.

Schafer, B. A., C. Cleaveland and J. B. Schafer. 2020. Stakeholder perceptions of the value of accounting student organizations. Journal of Accounting Education (50): 100656.

Sheldahl, T. K. 1982. Beta Alpha Psi, from Alpha to Omega: Pursuing a Vision of Professional Education for Accountants 1919-1945. Garland.

Sheldahl, T. K. 1986. Beta Alpha Psi, from Omega to Zeta Omega: The Making of a Comprehensive Accounting Fraternity, 1946-1984. Garland.

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).

Bibliometric Analysis (See Citation Analysis)

Chiu, V., Q. Liu, B. Muehlmann and A. A. Baldwin. 2019. A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems (32): 24-43.

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

Bill and Hold Transactions

Clark, R. L. and F. Ryerson. 2010. Accounting for bill-and-hold transactions. The CPA Journal (December): 30-33.

Billing

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.

Gellerman, E. and C. Vien. 2021. Choosing a billing method for financial planning. Journal of Accountancy (November): 32-34, 36, 38.

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.

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.

Bitcoin (See MAAW's Blockchain Bibliography)

McKenzie, B. and J. Silverman. 2023. Easy Money. Abrams Press. A 2023 review from the Journal of Forensic & Investigative Accounting 15(3). (Note).

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 (See MAAW's Blockchain Bibliography)

Pope, K. R. and L. Black, 2023. Understanding blockchain: Cryptocurrencies aside, knowing blockchain's potential uses and impacts on operations and the finance function is critical.. Strategic Finance (March): 38-45. (Summary).

Blood (See MAAW's Healthcare Bibliography)

Burke, Q. L. and M. R. Gujarathi. 2022. Accounting for blood donation: An instructional case. Issues in Accounting Education (August): 41-57.

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)

Bonds (Also see Debt and MAAW's Bonds Bibliography)

Bonus (See MAAW's Employee Benefits Bibliography, Executive Compensation Bibliography, and Incentives 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).

Bookkeeping (See MAAW's Bookkeeping Bibliography)

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.

Box-Jenkins

Ferratt, T. W. and V. A. Mabert. 1972. A description and application of the Box-Jenkins methodology. Decision Sciences 3(4): 83-107. (The Box-Jenkins methodology refers to an approach to model building for non-stationary time series).

Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm with an empirical test. Journal of Accounting Research (Spring): 289-296.

Lorek, K. S., C. L. McDonald and D. H. Patz. 1976. A comparative examination of management forecasts and Box-Jenkins forecasts of earnings. The Accounting Review (April): 321-330.

Box Score

Debusk, G. K. and C. Debusk. 2013. The case for lean accounting: Part III - Performance measurement and the box score report. Cost Management (January/February): 44-48.

Kapanowski, G. 2017. Lean accounting. Cost Management (January/February): 37-41. (Summary).

Kapanowski, G. 2019. Modern history of the box score: From baseball to business today. Cost Management (May/June): 46-48.

Maskell, B. H. and B. L. Baggaley. 2006. Lean accounting: What's it all about? Target Magazine 22(1): 35-43. (Note).

Pickering, M. 2017. Implementing lean management reporting in lean enterprises. Cost Management (January/February): 28-36. (Summary).

Box System Framework of Accounting

Schireson, B. 1957. Towards a new accounting. The Accounting Review (April): 253-257. (The Box System framework of accounting).

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.

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)

Brass (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.

Break-Even (See MAAW's Cost-Volume-Profit Topic)

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

Breweries

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.

Kroezen, J. J. and P. P. M. A. R. Heugens. 2019. What is dead may never die: Institutional regeneration through logic reemergence in Dutch beer brewing. Administrative Science Quarterly 64(4): 976-1019.

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.

Bribery (See MAAW's Crime Bibliography)

Bricks

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.

Brokers and Brokerage (See MAAW's Brokers and Brokerage Bibliography)

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 (See MAAW's Construction Accounting Bibliography)

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.

Bulliounism

Oser, J. 1963. The Evolution of Economic Thought. Chapter 2: The Mercantilist School. Harcourt, Brace & World, Inc. (Summary). Also see Chapter 6: The Classical School: David Ricardo. (Summary).

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. (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.

Buses

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 Cycle

Campbell, L., J. Butler and C. Raiborn. 2014. Minimizing fraud during a boom business cycle. Management Accounting Quarterly (Fall): 1-12. (Proper internal controls to protect against fraud).

Coonley, H. 1923. The control of an industry in the business cycle. Harvard Business Review (July): 385-397.

Crum, W. L. 1925. Coal mining and the business cycle. Harvard Business Review (October): 71-77.

Crum, W. L. 1927. An iron producer and the business cycle. Harvard Business Review (April): 298-306.

Crum, W. L. and H. B. Vanderblue. 1925. Manufacturing operations and the business cycle. Harvard Business Review (January): 171-184.

Crum, W. L. and H. B. Vanderblue. 1925. The relations of a commercial bank to the business cycle. Harvard Business Review (April): 297-311.

Eppston, H. A. 1941. Accounting implications of the business cycle. The Accounting Review (September): 269-274.

Jiang, H., A. Habib and R. Gong. 2015. Business cycle and management earnings forecasts. Abacus 51(2): 279-310.

Johnson, M. F. 1999. Business cycles and the relation between security returns and earnings. Review of Accounting Studies 4(2): 93-117.

Liu, C. and S. G. Ryan. 2006. Income smoothing over the business cycle: Changes in banks' coordinated management of provisions for loan losses and loan charge-offs from the pre-1990 bust to the 1990s boom. The Accounting Review (March): 421-441.

Mitchell, W. C. 1923. Accountants and economics with reference to the business cycle. Journal of Accountancy (March): 161-171.

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc. See Chapters 7, 12, 14, 17, 18, 19, 21, 22, 23.  (Summary).

Snyder, C. 1924. New measures of the business cycle. Harvard Business Review (October): 1-7.

Sprague, O. M. W. 1922. Bank management and the business cycle. Harvard Business Review (October): 19-23.

Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company.  See Chapter 11. (Summary).

Vanderblue, H. B. and W. L. Crum. 1924. The relation of a public utility to the business cycle. Harvard Business Review (July): 409-420.

Vanderblue, H. B. and W. L. Crum. 1924. The relation of a public utility to the business cycle. Harvard Business Review (October): 8-19.

Warshow, H. T. 1924. Inventory valuation and the business cycle. Harvard Business Review (October): 27-34.

Wildman, J. R. 1923. Cost accounting in relation to business cycles. National Association of Cost Accountants Official Publications (July 16): 3-12.

Ze-To, S. Y. M. 2012. Earnings management and accrual anomaly across market states and business cycles. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 344-352.

Business Ecosystem

Fuller, J., M. G. Jacobides, and M. Reeves. 2019. The myths and realities of business ecosystems. MIT Sloan Management Review (Spring): 1-9. (Business ecosystems are multi-entity, made up of groups of companies. They involve networks of shifting, semipermanent relationships, linked by flows of data, service, and money).

Iansiti, M. and R. Levien. 2004. Strategy as ecology. Harvard Business Review (March): 68-78. (Summary).

Reeves, M., H. Lotan, J. Legrand and M. G. Jocobides. 2019. How business ecosystems rise (and often fall). MIT Sloan Management Review (Summer): 1-6.

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

Anderson, E. T. and D. Simester. 2011. A step-by-step guide to smart business experiments. Harvard Business Review (March): 98-105. (Summary).

Bojinov, I., G. Saint-Jacques and M. Tingley. 2020. Avoid the pitfalls of A/B testing: Make sure your experiments recognize customers varying needs. Harvard Business Review (March/April): 48-53.

Davenport, T. H. 2009. How to design smart business experiments. Harvard Business Review (February): 68-76. (Summary).

Kohavi, R. and S. Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review (September/October): 74-82. (Summary).

Thomke, S. and J. Manzi. 2014. The discipline of business experimentation. Increase your chances of success with innovation test-drives. Harvard Business Review (December): 70-79. (Summary).

Business Flow Chart (See A Business Flow Chart)

Business Law (See MAAW's Litigation Bibliography)

Business Models (See MAAW's Business Model Bibliography)

Johnson, M. W., C. M. Christensen and H. Kagermann. 2008. Reinventing your business model. Harvard Business Review (December): 50-59. (Summary).

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. (Summary).

Magretta, J. 1998. The power of virtual integration: An interview with Dell Computer's Michael Dell. Harvard Business Review (March-April): 72-85. (Summary).

Magretta, J. 2002. Why business models matter. Harvard Business Review (May): 86-92. (Summary).

Business Plan

Bizplanbuilder Express: A Guide to Creating a Business Plan With Bizplanbuilder. 2003. South-Western Educational Publishing.

Chen, X., X. Yao and S. Kotha. 2009. Entrepreneur passion and preparedness in business plan presentations: A persuasion analysis of venture capitalists' funding decisions. The Academy of Management Journal 52(1): 199-214.

Nikolai, L. A. 2006. How to integrate a business plan into your introductory accounting course. Journal of Accounting Education 24(2-3): 72-84.

Rifkin, G. and J. Kurtzman. 2002. Is your e-business plan radical enough? MIT Sloan Management Review (Spring): 91-95.

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

Butterfat

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

Buy-Sell Agreements

Lambert, H. H. Jr. and B. K. Wright. 2018. Considerations for using buy-sell agreements: The advantages for owners, accountants, and financial advisors. The CPA Journal (September): 58-63.

Mercer, Z. C. 2011. Buy-sell agreements: Business owners benefit from planning ahead. The CPA Journal (June): 62-67. ("Buy-sell agreements govern how ownership will change hands if and when something significant, often called a trigger event, happens to one or more of the owners.").

Schnee, E. J. 2005. Buy-sell agreements. Journal of Accountancy (April): 76-78.