Management And Accounting Web

Main Bibliography
Section A: AR-AZ


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

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Arad, A. and G. Gayer. 2012. Imprecise data sets as a source of ambiguity: A model and experimental evidence. Management Science (January): 188-202.

Aragón-Correa, J. A. 1998. Strategic proactivity and firm approach to the natural environment. The Academy of Management Journal 41(5): 556-567. (JSTOR link).

Aral, S. 2014. The problem with online ratings. MIT Sloan Management Review (Winter): 47-52.

Aral, S. and D. Walker. 2011. Creating social contagion through viral product design: A randomized trial of peer influence in networks. Management Science (September): 1623-1639.

Aral, S. and D. Walker. 2011. Forget viral marketing - Make the product itself viral. Harvard Business Review (June): 34-35.

Aram, J. D., C. P. Morgan and E. S. Esbeck. 1971. Relation of collaborative interpersonal relationships to individual satisfaction and organizational performance. Administrative Science Quarterly 16(3): 289-297. (JSTOR link).

Aranda, C. and J. Arellano. 2010. Consensus and link structure in strategic performance measurement systems: A field study. Journal of Management Accounting Research (22): 271-299.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Aranoff, G. 2016. Cost of idle capacity as a product cost in a mathematical model. Cost Management (March/April): 10-15.

Aranoff, G. 2017. The cost accounting market today is stronger than ever: Challenges with the high-tech boom and the manufacturing downturn. Cost Management (May/June): 33-38.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Aranya, N. and J. T. Wheeler. 1986. Accountants' personality types and their commitment to organization and profession. Contemporary Accounting Research 3(1): 184-199.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15. (JSTOR link).

Aranya, N. and M. Sarell. 1975. The auditor-firm conflict of interests: A comment. The Accounting Review (October): 854-856. (JSTOR link).

Aranya, N., J. Pollock and J. Amernic. 1981. An examination of professional commitment in public accounting. Organizations and Society 6(4): 271-280.

Aranya, N., R. Lachman and J. Amernic. 1982. Accountants' job satisfaction: A path analysis. Accounting, Organizations and Society 7(3): 201-215.

Arbore, A., R. Graziani and S. Venturini. 2014. Understanding personal mobile technologies: Decomposing and de-averaging the value of a smartphone. Journal of Information Systems (Spring): 167-185.

Arcelius, F. J. and G. Srinivasen. 1987. Inventory policies under various optimizing criteria and variable markup rates. Management Science (June): 756-762.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Archak, N., A. Ghose and P. G. Ipeirotis. 2011. Deriving the pricing power of product features by mining consumer reviews. Management Science (August): 1485-1509.

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

Archambeault, D. and J. Friedl. 2007. CPAs as corporate directors. Journal of Accountancy (September): 52-56.

Archambeault, D. S. and S. Webber. 2015. Whistleblowing 101. The CPA Journal (July): 60-64.

Archambeault, D. S., F. T. DeZoort and T. P. Holt. 2008. The need for an internal auditor report to external stakeholders to improve governance transparency. Accounting Horizons (December): 375-388.

Archel, P., J. Husillos and C. Spence. 2011. The institutionalisation of unaccountability: Loading the dice of corporate social responsibility discourse. Accounting, Organizations and Society 36(6): 327-343.

Archer, E. and R. Morgan. 2003. Cultivate finance talent from bottom to top. Strategic Finance (January): 30-33.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Archer, J. P. 1918. An examiner's impressions. Journal of Accountancy (October): 247-249.

Archer, M. S. 1996. Culture and Agency: The Place of Culture in Social Theory. Cambridge University Press.

Archer, M. S. 2003. Structure, Agency and the Internal Conversation. Cambridge University Press.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

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

Archer, S. H. 1964. The structure of management decision theory. The Academy of Management Journal 7(4): 269-287. (JSTOR link).

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.

Archerd, W. R. 1952. An application of whole dollar accounting. N.A.C.A. Bulletin (January): 617-628. (Discussion related to eliminating pennies - pennyless accounting, cents elimination, or whole dollar accounting).

Archerd, W. R. 1955. Accounting in a petroleum equipment company. N.A.C.A. Bulletin (July): 1501-1507.

Archibald, T. R. 1967. The return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 164-180. (JSTOR link).

Archibald, T. R. 1972. Stock market reaction to the depreciation switch-back. The Accounting Review (January): 22-30. (JSTOR link).

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Arden. D. and M. Aiken. 2005. An accounting history of capital maintenance: Legal precedents for managerial autonomy in the United Kingdom. The Accounting Historians Journal 32(1): 23-60. (JSTOR link).

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Arel, B. 2010. The influence of litigation risk and internal audit source on reliance decisions. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 170-176.

Arel, B. 2012. The influence of judges' attitudes on liability assessments related to failed audit exhibiting significant audit team over-time or significant use of off-shore auditors. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 201-208.

Arel, B. M., S. B. Hughes and J. F. Sander. 2011. The personal financial reporting project: A student-based comprehensive learning project. Issues in Accounting Education (November): 777-796.

Arena, M., M. Arnaboldi and G. Azzone. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35(7): 659-675.

Arena, M., R. Cross, J. Sims and M. Uhl-Bien. 2017. How to catalyze innovations in your organization: Executives can fuel the emergence of new ideas by understanding and tapping the power of employee networks. MIT Sloan Management Review (Summer): 39-47.

Arens, A. A. 1990. Celebration, evaluation and rededication. Accounting Horizons (December): 88-96.

Arens, A. A. and D. D. Ward. 1984. The use of a systems understanding aid in the accounting curriculum. The Accounting Review (January): 98-108. (JSTOR link).

Arens, A. A. and R. J. Elder. 2006. Perspectives on auditing education after Sarbanes-Oxley. Issues in Accounting Education (November): 345-362.

Arens, A. A., M. S. Elder and R. J. Beasley. 2005. Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Arens, A. A., R. G. May and G. Dominiak. 1970. A simulated case for audit education. The Accounting Review (July): 573-578. (JSTOR link).

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Arentson, R. W. 1947. Team accounting. N.A.C.A. Bulletin (May 15): 1149-1154.

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

Argenti, P. 2002. Crisis communication: Lessons from 9/11. Harvard Business Review (December): 103-119.

Argenti, P. A., R. A. Howell and K. A. Beck. 2005. The strategic communication imperative. MIT Sloan Management Review (Spring): 83-89.

Argote, L. 1982. Input uncertainty and organizational coordination in hospital emergency units. Administrative Science Quarterly 27(3): 420-434. (JSTOR link).

Argyris, C. 1952. The Impact of Budgets on People. New York: Controllership Foundation.

Argyris, C. 1953. Human problems with budgets. The Harvard Business Review (January-February): 97-110.

Argyris, C. 1957. The individual and organization: Some problems of mutual adjustment. Administrative Science Quarterly 2(1): 1-24. (JSTOR link).

Argyris, C. 1959. The individual and organization: An empirical test. Administrative Science Quarterly 4(2): 145-167. (JSTOR link).

Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520. (JSTOR link).

Argyris, C. 1970. Intervention Theory and Method. Reading, MA: Addison Wesley.

Argyris, C. 1973. Personality and organization theory revisited. Administrative Science Quarterly 18(2): 141-167. (JSTOR link).

Argyris, C. 1976. Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(3): 363-375. (JSTOR link).

Argyris, C. 1976. Errata: Single-loop and double-loop models in research on decision making. Administrative Science Quarterly 21(4): 716. (JSTOR link).

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1979. Review: Using qualitative data to test theories. Reviewed work: The Swine Flu Affair: Decision Making on a Slippery Disease. by Richard Neustadt and Harvey V. Fineberg. Administrative Science Quarterly 24(4): 672-679. (JSTOR link).

Argyris, C. 1982. Reasoning, Learning, and Action. San Francisco: Jossey-Bass.

Argyris, C. 1985. Strategy change, and Defensive Routines. New York: Harper andamp; Row.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. 1990. Overcoming Organizational Defenses: Facilitating Organizational Learning. Needham, MA: Allyn andamp; Bacon.

Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.

Argyris, C. 1991. Teaching smart people how to learn. Harvard Business Review (May-June): 99-109.

Argyris, C. 1993. Knowledge for Action. San Francisco: Jossey-Bass.

Argyris, C. 1993. Education for leading learning. Organizational Dynamics (Winter).

Argyris, C. 1999. On Organizational Learning. Blackwell Publishing.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Ariail, D. L. and D. L. Crumbley. 2016. Fraud triangle and ethical leadership perspectives on detecting and preventing academic research misconduct. Journal of Forensic & Investigative Accounting 8(3): 480-500.

Ariail, D. L, J. Durden, M. Leathart and L. Chapman-Vasill. 2012. Avondale Estates: A case study in governmental accounting and auditing - A historical approach. Issues in Accounting Education (May): 419-440.

Ariail, D. L., J. P. Blair and L. M. Smith. 2010. Audit inquiries and deception detection: Standards, research, and guidance. Journal of Forensic andamp; Investigative Accounting 2(1): 1-25.

Ariail, D. L., M. M. Smith, N. Deininger and R. M. Wingfield. 2010. Discharging taxes in bankruptcy. Journal of Accountancy (August): 58-63.

Arias-Maldonado, M. 2007. An imaginary solution? The green defence of deliberative democracy. Environmental Values 16(2): 233-252.

Ariely, D. 2007. The customers' revenge. Harvard Business Review (December): 31-36, 38, 40, 42-43. (Case study).

Ariely, D. 2009. The end of rational economics. Harvard Business Review (July-August): 78-84.

Ariely, D. 2010. The Upside of Irrationality: The unexpected Benefits of Defying Logic at Work and at Home. Harper.

Arif, S., N. Marshall and T. L. Yohn. 2016. Understanding the relation between accruals and volatility: A real options-based investment approach. Journal of Accounting and Economics (August): 65-86.

Ariff, A. M., S. F. Cahan, and D. M. Emanuel. 2014. Institutional environment, ownership, and disclosure of intangibles: Evidence from East Asia. Journal of International Accounting Research 13(1): 33-59.

Ariff, M. and F. F. Cheng. 2011. Accounting earnings response coefficient: An extension to banking shares in Asia Pacific countries. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 346-354.

Ariff, M., C. F. Fah and S. W. Ni. 2013. Earnings response coefficients of OECD banks: Tests extended to include bank risk factors. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 97-107.

Arisman, G. M. 1936. Federal and state income taxes as an element of cost. N.A.C.A. Bulletin (December 1): 385-398.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Aristotle and W. E. Ellis, Translator. 2010. Politics: A Treatise on Government: A Powerful Work by Aristotle. CreativeSpace.

Arjalies, D. and J. Mundy. 2013. The use of management control systems to manage CSR strategy: A levers of control perspective. Management Accounting Research (December): 284-300.

Arkes, H. R. and C. Blumer. 1985. The psychology of sunk cost. Organizational Behavior and Human Decision Processes 35(1): 124-140. (The paper describes how past investments of time and effort affect decision making).

Armed Services Board of Contract Appeals. 1979. Appeal of McDonnell-Douglas Corporation. ASBCA No. 19842.

Armed Services Board of Contract Appeals. 1979. Appeal of Lockheed Corporation. ASBCA No. 22451.

Armenakis, A. and L. Smith. 1978. A practical alternative to comparison group designs in OD evaluations: The abbreviated time series design. The Academy of Management Journal 21(3): 499-507. (JSTOR link).

Armitage, H. and A. A. Atkinson. 1990. The choice of productivity measures in organizations. Measures for Manufacturing Excellence. Edited by R. S. Kaplan. Harvard Business School Press. Chapter 4: 91-126.

Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.

Armitage, H. M. and J. E. Boritz. 1986. Integrating computers into the accounting curriculum. Issues in Accounting Education (Spring): 86-101.

Armitage, J. 2014. The experience requirements for CPA licensure. The CPA Journal (February): 61-67.

Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.

Armony, M. and E. L. Plambeck. 2005. The impact of duplicate orders on demand estimation and capacity investment. Management Science (October): 1505-1518. (JSTOR link).

Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.

Armour, G. C. and E. S. Buffa. 1963. A heuristic algorithm and simulation approach to relative location of facilities. Management Science (January): 294-309. (JSTOR link).

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Arms, D. 2014. Build your personal brand in four weeks! Strategic Finance (December): 40-46.

Arms, D. 2014. How to land the job you want. Strategic Finance (September): 40-45.

Arms, D. 2015. Closing and opening doors successfully: Once you decide to leave your current job for another, make sure you follow some critical steps that will help you show your value to both employers. Strategic Finance (March): 48-53. (Resign gracefully: Inform your manager of your resignation. Follow up with a written letter of resignation. Tell your colleagues about your resignation. Be prepared to make a transition plan. Remain friendly and professional at all times. Accepting a counteroffer is rarely a good idea).

Arms, D. and T. Bercik. 2015. Filling jobs wisely: How companies use talent supply chain management to link human capital to business needs. Strategic Finance (June): 38-45.

Arms, D. and T. Bercik. 2015. Preparing for ASC 606: How to use change management to your advantage. Strategic Finance (November): 34-40. (Revenue recognition).

Arms, D. and T. Bercik. 2016. 10 hiring mistakes to avoid. Strategic Finance (January): 46-53.

Armstrong, C. and T. Blackburne. 2012. Discussion of andquot;Do voting rights matter? Evidence from the adoption of equity-based compensation plansandquot;. Contemporary Accounting Research 29(4): 1237-1248.

Armstrong, C., A. Davila and G. Foster. 2006. Venture-backed private equity valuation and financial statement information. Review of Accounting Studies 11(1): 119-154.

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111.

Armstrong, C. S. and D. F. Larcker. 2009. Discussion of “The impact of the options backdating scandal on shareholders” and “Taxes and the backdating of stock option exercise dates”. Journal of Accounting and Economics (March): 50-58 .

Armstrong, C. S., A. Dávila, G. Foster and J. R. M. Hand. 2007. Biases in multi-year management financial forecasts: Evidence from private venture-backed U.S. companies. Review of Accounting Studies 12(2-3): 183-215.

Armstrong, C. S., C. D. Ittner and D. F. Larcker. 2012. Corporate governance, compensation consultants, and CEO pay levels. Review of Accounting Studies 17(2): 322-351.

Armstrong, C. S., J. L. Blouin and D. F. Larcker. 2012. The incentives for tax planning. Journal of Accounting and Economics (February-April): 391-411.

Armstrong, C. S., J. L. Blouin, A. D. Jagolinzer and D. F. Larcker. 2015. Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics (August): 1-17.

Armstrong, C. S., K. Balakrishnan and D. Cohen. 2012. Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics (February-April): 185-204.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Armstrong, D. 1990. How Rockwell launched its EIS. Datamation (March 1): 69-72.

Armstrong, D. 1990. The people factor in EIS success. Datamation (April 1): 73-75, 78-79.

Armstrong, D. J. 1985. Sharpening inventory management. Harvard Business Review (December): 42-43, 46-48, 50-51, 54, 58.

Armstrong, F. III. 2008. How much diversification is enough? Crafting a portfolio that minimizes uncompensated risk. The CPA Journal (January): 48-53.

Armstrong, F. III. 2008. The fiduciary's default investment choice. The CPA Journal (November): 46-47.

Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.

Armstrong, G. F. 1960. Performance information through responsibility reporting. N.A.A. Bulletin (March): 89-93.

Armstrong, G. J. 1934. Accounting for depreciation under revised Treasure Department regulations. N.A.C.A. Bulletin (August 15): 1365-1384. (Volume 15, issue 24).

Armstrong, G. J. 1942. Production control in a foundry. N.A.C.A. Bulletin (June 1): 1289-1311.

Armstrong, M. B. 1987. Moral development and accounting education. Journal of Accounting Education 5(1): 27-43.

Armstrong, M. B. 1993. Ethics and professionalism in accounting education: A sample course. Journal of Accounting Education 11(1): 77-92.

Armstrong, M. B. and J. I. Vincent. 1988. Public accounting profession at a crossroads. Accounting Horizons (March): 94-98.

Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education 21(1): 1-16.

Armstrong, P. 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Armstrong, P. 1990. The Bromwich and Bhimani report - A Layperson's reaction. Management Accounting Research (June): 146-150.

Armstrong, P. 1991. Contradiction and social dynamics in the capitalist agency relationship. Accounting, Organizations and Society 16(1): 1-25.

Armstrong, P. 2002. The costs of activity-based management. Accounting, Organizations and Society 27(1-2): 99-120.

Armstrong, P. and C. Jones. 1992. The decline of operational expertise in the knowledge-base of management accounting: An examination of some post-war trends in the qualifying requirements of the Chartered Institute of Management Accountants. Management Accounting Research (March): 53-75.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Armstrong, R. D. 1920. Regulation of bond discount. Journal of Accountancy (July): 18-35.

Armstrong, W. G. Jr. 1999. On the cusp. Strategic Finance (August): 26-33. (Discussion of IMA's new President, Bud Kulesza).

Armstrong, W. Y. 1946. Fully amortized emergency facilities. N.A.C.A. Bulletin (February 1): 495-506.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396. (JSTOR link).

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

Armstrong, W. Y. 1959. What can you do about depreciation now? N.A.A. Bulletin (August): 5-12. (Tax related).

Arnaboldi, M. and I. Lapsley. 2004. Modern costing innovations and legitimation: A health care study. Abacus 40(1): 1-20.

Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.

Arnaboldi, M. and T. Palermo. 2011. Translating ambiguous reforms: Doing better next time? Management Accounting Research (March): 6-15. (andquot;This paper investigates the translation of a key management accounting concern - performance based appraisal and reward systems - in three central government organisations.andquot;).

Arnaiz, O. G. and V. Salas-Fumás. 2008. Performance standards and optimal incentives. Journal of Accounting and Economics (March): 139-152.

Arndt, M. and B. Bigelow. 2000. Presenting structural innovation in an institutional environment: Hospitals' use of impression management. Administrative Science Quarterly 45(3): 494-522. (JSTOR link).

Arndt, M. and B. Bigelow. 2005. Professionalizing and masculinizing a female occupation: The reconceptualization of hospital administration in the early 1900s. Administrative Science Quarterly 50(2): 233-261. (JSTOR link).

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnesen, S. 2013. Is a cloud ERP solution right for you? Strategic Finance (February): 44-50.

Arnesen, S. and J. Thompson. 2003. ERP merger mania. Strategic Finance (October): 30-36.

Arnesen, S. and J. Thompson. 2005. How to budget for enterprise software. Strategic Finance (January): 43-47.

Arnesen, S. and S. Elder. 1997. What you need to know about accounting and finance software. Management Accounting (August Supplement): 26-28, 30-31.

Arnett, H. E. 1963. Recognition as a function of measurement in the realization concept. The Accounting Review (October): 733-741. (JSTOR link).

Arnett, H. E. 1965. Application of the capital gains and losses concept in practice. The Accounting Review (January): 54-64. (JSTOR link).

Arnett, H. E. 1967. The concept of fairness. The Accounting Review (April): 291-297. (JSTOR link).

Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494. (JSTOR link).

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1979. Proposed Funds Statements for Managers and Investors. National Association of Accountants.

Arnett, H. E. 1984. Increasing productivity in the United States. Management Accounting (November): 63-64.

Arnett, H. E. and D. E. Keller. 1980. NAA's first European conference. Management Accounting (July): 53-55.

Arnfield, J. M. 1953. Living with defense contracts. N.A.C.A. Bulletin (January): 653-660.

Arnheim, R. 1969. Visual Thinking. Berkeley, California: University of California Press.

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arnoff, E. L. 1971. Successful models I have known. Decision Sciences 2(2): 141-148.

Arnold, A. C. 1959. Making forms control work for the company. N.A.A. Bulletin (July): 44-48.

Arnold, B., H. Bateman, A. Ferguson and A. Raftery. 2017. Partner-scale economies, service bundling, and auditor independence in the Australian self-managed superannuation (pension) fund industry. Auditing: A Journal of Practice & Theory 36(2): 161-180.

Arnold, D. F. and R. J. Huefner. 1977. Measuring and evaluating replacement costs: An application. Journal of Accounting Research (Autumn): 245-252. (JSTOR link).

Arnold, D. F. and T. E. Humann. 1973. Earnings per share: An empirical test of the market parity and the investment value methods. The Accounting Review (January): 23-33. (JSTOR link).

Arnold, D. F. and T. J. Geiselhart. 1984. Practitioners' views on five-year educational requirements for CPAs. The Accounting Review (April): 314-324. (JSTOR link).

Arnold, E. 1986. Budgeting: The modeling approach. Management Accounting U.K. (December): 29-31.

Arnold, E. 1987. Delegating budgetary responsibility. Public Finance and Accountancy (January 23): 10-11.

Arnold, H. C. 1954. Seven-segment applications of plant burden. N.A.C.A. Bulletin (July): 1416-1439.

Arnold, H. J. 1981. A test of the validity of the multiplicative hypothesis of expectancy-valence theories of work motivation. The Academy of Management Journal 24(1): 128-141. (JSTOR link).

Arnold, H. J. 1985. Task performance, perceived competence, and attributed causes of performance as determinants of intrinsic motivation. The Academy of Management Journal 28(4): 876-888. (JSTOR link).

Arnold, H. J. and D. C. Feldman. 1981. Social desirability response bias in self-report choice situations. The Academy of Management Journal 24(2): 377-385. (JSTOR link).

Arnold, H. J., D. C. Feldman and M. Purbhoo. 1985. The role of social-desirability response bias in turnover research. The Academy of Management Journal 28(4): 955-966. (JSTOR link).

Arnold, H. L. 1902. Cost finding methods for moderate sized shops. Engineering Magazine (December): 385-395.

Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.

Arnold, J. H. 1986. Assessing capital risk: You can't be too conservative. Harvard Business Review (September-October): 113-121.

Arnold, J. L. 1992. Message from the managing editor. Accounting Horizons (March): 1-3. (Discussion of the four functions of the professoriate: 1) The scholarship of discovery, 2) the scholarship of integration, 3) the scholarship of application, and 4) the scholarship of teaching, and how recognition of the multiple levels of scholarship is to be applied in the editorial policy of Accounting Horizons. Based on Boyer, E. L. 1990. Scholarship Reconsidered: Priorities of the Professoriate. Carnegie Foundation for the Advancement of Teaching).

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