Main Bibliography
Section S: SNA-STA

SAA-SCA | SCB-SCH | SCI-SHA | SHB-SIM

| SIN-SMY | SNA-STA | STB-STU | STV-SZ

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

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Snavely, H. J. 1967. Accounting information criteria. The Accounting Review (April): 223-232.

Snavely, H. J. 1969. Current cost for long-lived assets: A critical view. The Accounting Review (April): 344-353.

Snavely, H. J. 1987. Needed: An accounting constitution. Management Accounting (May): 43-47.

Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.

Snead, K. and A. Harrell. 1991. The impact of psychological factors on the job satisfaction of senior auditors. Behavioral Research In Accounting (3): 85-96.

Snead, K., D. Stott and A. Garcia. 2010. The causes of misapplied capacity related manufacturing costs and corresponding reporting implications: A conceptual perspective. Journal of Accounting Education 28(2): 85-102.

Snead, K., D. Stott and A. Garcia. 2013. You should have seen that volume variance coming! Management Accounting Quarterly (Fall): 11-20.

Snead, K. C. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system. Abstract. Journal of Management Accounting Research (3): 213-222. (Summary).

Snead, K. C., W. A. Johnson and A. A. Ndede-Amadi. 2005. Expectancy theory as the basis for activity-based costing systems implementation by managers. Advances in Management Accounting (14): 253-275.

Sneider, C. H. 1958. Setting operating goals and measuring achievements. N.A.A. Bulletin (July): 25-31.

Snell, S. 2010. Management: Leading & Collaborating in the Competitive World, 9th edition. McGraw-Hill/Irwin.

Snell, S. A. 1992. Control theory in strategic human resource management: The mediating effect of administrative information. The Academy of Management Journal 35(2): 292-327.

Snell, S. A. and J. W. Dean, Jr. 1992. Integrated manufacturing and human resource management: A human capital perspective. The Academy of Management Journal 35(3): 467-504.

Snell, S. A. and J. W. Dean, Jr. 1994. Strategic compensation for integrated manufacturing: The moderating effects of jobs and organizational inertia. The Academy of Management Journal 37(5): 1109-1140.

Snellgrove, W. F. 1971. A cost accounting system for service companies. Management Accounting (February): 35-39. (System used by Blue Cross and Blue Shield.)

Snelling, D. E. 1969. Short-term investment of excess cash. Management Accounting (January): 31-35.

Snow and Fleming. 1957. Property retirements in a public utility. N.A.A. Bulletin (July): 1391-1402.

Snow, C. C. and L. G. Hrebiniak. 1980. Strategy, distinctive competence, and organizational performance. Administrative Science Quarterly 25(2): 317-336.

Snow, N. M. and J. L. Reck. 2016. Developing a government reporting taxonomy. Journal of Information Systems (Summer): 49-81.

Snow, W. R. 2011. Mergers and Acquisitions For Dummies. For Dummies.

Snowball, D. 1979. Human resource accounting information: A comment concerning demand characteristics. The Accounting Review (January): 199-204.

Snowball, D. 1980. Some effects of accounting expertise and information loa: An empirical study. Accounting, Organizations and Society 5(3): 323-338.

Snowball, D. 1986. Accounting laboratory experiments on human judgment: Some characteristics and influences. Accounting, Organizations and Society 11(1): 47-69.

Snowball, D. and W. A. Collins. 1980. Televised accounting instruction, attitudes and performance: A field experiment. The Accounting Review (January): 123-133.

Snowden D. J. and M. E. Boone. 2007. A leader's framework for decision making. Harvard Business Review (November): 68-76.

Snudden, L. W. 1965. A different approach to fund-flow problems. The Accounting Review (October): 880-882.

Snyder, A. 2005. Volunteering for financial literacy. Journal of Accountancy (June): 21-23.

Snyder, A. 2008. Wealth harvesting: More than just retirement or succession planning. Journal of Accountancy (July): 28-33.

Snyder, A. V. 1995. Value-Based Management: Highlighting the Resource Allocation Challenge. Boston, MA: Braxton Associates.

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

Snyder, C. A. and J. F. Cox. 1985. A dynamic systems development life-cycle approach: A project management information system. Journal of Management Information Systems (2): 61-76.

Snyder, C. 1907. The real evil is to the railroad itself. Journal of Accountancy (September): 332-336.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45.

Snyder, F. D. 1915. Federal Reserve banks and reserve agent. Journal of Accountancy (July): 28-33.

Snyder, G. C. Jr. 1951. The industrial cafeteria can carry its costs. N.A.C.A. Bulletin (May): 1064-1070.

Snyder, H. and D. K. Dietz. 2006. Fraud in community health centers. Journal of Forensic Accounting 7(1): ?.

Snyder, H., J. Clifton and W. Bowlin. 2012. Alchemy - An internal auditing case. IMA Educational Case Journal 5(4): 1-3.

Snyder, H., M. Andersen and J. Zuber. 2017. Nonprofit fraud: How good are your internal controls? Strategic Finance (March): 54-61.

Snyder, H. W. and N. Emerson. 2016. Carl Menconi case writing competition: Conflict of interest at Midland Dairy. Strategic Finance (July): 48-53.

Snyder, H. W. and N. Emerson. 2017. Midland Dairy Products: An ethics case. IMA Educational Case Journal 10(2): 1-5.

Snyder, J. 1954. The future of financial reporting. The Accounting Review (July): 480-485.

Snyder, K. and A. Dillion. 2019. Think like Shingo: Shigeo Shingo on quality. Cost Management (July/August): 5-10.

Snyder, M. 2013. Maximizing revenue opportunities with CRM systems. The CPA Journal (January): 15.

Snyder, N. H. and W. F. Glueck. 1982. Can environmental volatility be measured objectively? The Academy of Management Journal 25(1): 185-192.

Snyder, R. 2018. Serving the public as a CPA: It's more than just numbers. The CPA Journal (December): 8.

Snyder, R. C. and G. D. Paige. 1958. The United States decision to resist aggression in Korea: The application of an analytical scheme. Administrative Science Quarterly 3(3): 341-378.

Snyder, R. H. 1999. How I reengineered a small business. Strategic Finance (May): 26-30. (Controller automates a knitting company).

Snyder, R. W. 1952. Some notes on the bond yield problem. The Accounting Review (July): 334-338.

Snyder, R. W. 1953. Some more notes on the bond yield problem: Serial bonds. The Accounting Review (July): 412-421.

Snyder, R. W. 1954. A yield formula for irregular installment payments. The Accounting Review (July): 457-464.

Snyder, R. W. 1955. Direct yield formulas for serial bonds. The Accounting Review (April): 257-267.

Snyder, R. W. 1959. Approximate amortization of bond premiums by "payments outstanding" (or "sum of digits") method. The Accounting Review (April): 182-194.

Snyder, T. 2018. The Road to Unfreedom: Russia, Europe, America. Vintage. ("Donald Trump, an American failure deployed as a Russian weapon").

Sobek, D. K. II. and A. Smalley. 2008. Understanding A3 Thinking: A Critical Component of Toyota's PDCA Management System. Productivity Press.

Sobek, D. K. II, J. K. Liker and A. C. Ward. 1998. Another look at how Toyota integrates product development. Harvard Business Review (July-August): 36-49. (Summary).

Sobel, E. L. and M. E. Francis. 1974. Accounting and the evaluation of social programs: A reply. The Accounting Review (October): 826-830.

Sobel, P. J. and K. F. Reding. 2004. Aligning corporate governance with enterprise risk management . Management Accounting Quarterly (Winter): 29-37.

Society of Management Accountants of Canada (SMAC). 1993. Implementing Benchmarking. Hamilton, Ontario: SMAC.

Soda, G., A. Usai and A. Zaheer. 2004. Network memory: The influence of past and current networks on performance. The Academy of Management Journal 47(6): 893-906.

Soderstrom, K. M., N. S. Soderstrom and C. R. Stewart. 2017. Sustainability/CSR research in management accounting: A review of the literature. Advances in Management Accounting (28): 59-85.

Soderstrom, N. S. 2008. Accounting for Sustainability by Prince of Wales' Accounting for Sustainability Project. The Accounting Review (September): 1383-1384.

Soderstrom, S. B. and K. Weber. 2020. Organizational structure from interaction: Evidence from corporate sustainability efforts. Administrative Science Quarterly 65(1): 226-271.

Sodhi, M. S. 2003. How to do strategic supply-chain planning. MIT Sloan Management Review (Fall): 69-75.

Sodhi, M. S. and C. S. Tang. 2017. Supply chains built for speed and customization: As emerging technologies like 3-D printing begin to bring personalized manufacturing to scale, a new "high-speed bespoke" supply chain model is following suit. MIT Sloan Management Review (Summer): 7-9.

Sodhi, M. S. and C. S. Tang. 2021. Rethinking industry's role in a national emergency. MIT Sloan Management Review (Summer): 74-78.

Sodhi, M. S. and N. S. Sodhi. 2005. Six sigma pricing. Harvard Business Review (May): 135-142.

Soemardjan, S. 1957. Bureaucratic organization in a time of revolution. Administrative Science Quarterly 2(2): 182-199.

Soeters, J. and H. Schreuder. 1988. The interaction between national and organizational cultures in accounting firms. Accounting, Organizations and Society 13(1): 75-85.

Soffer, L. C. 1993. Compliance with non-rule 203 pronouncements before SAS 69: The case of accounting for greenmail payments. Accounting Horizons (December): 18-32.

Soffer, L. C. 2000. SFAS No. 123 disclosures and discounted cash flow valuation. Accounting Horizons (June): 169-189.

Soffer, L. C., S. R. Thiagarajan and B. R. Walther. 2000. Earnings preannouncement strategies. Review of Accounting Studies 5(1): 5-26.

Soga, L., B. Laker, Y. Bolade-Ogunfodun, M. Mariani. 2021. Embrace delegation as a skill to strengthen remote teams. MIT Sloan Management Review (Fall): 1-3.

Soga, L., Y. Bolade-Ogunfodun, N. Islam and J. Amankwah-Amoah. 2022. Relational power is the new currency of hybrid work. MIT Sloan Management Review (Summer): 1-3.

Sogaard, J. S. 2021. A blockchain-enabled platform for VAT settlement. International Journal of Accounting Information Systems (40): 100502. (A platform for value-added tax settlement enabled by distributed ledger technology).

Soh, P., I. P. Mahmood and W. Mitchell. 2004. Dynamic inducements in R&D investment: Market signals and network locations. The Academy of Management Journal 47(6): 907-917.

Sohl, S. N., T. R. Waymire and T. Z. Webb. 2018. Determinants of bifucated local government reporting lag: The potential for XBRL to improve timeliness. Journal of Emerging Technologies in Accounting 15(1): 121-140.

Sohr, R. E., D. A. Lifson, T. R. Manisero and R. Rosario. 2009. Accountants' liability in the Madoff scheme: A CPA Journal symposium. The CPA Journal (August): 14-25.

Soileau, J. S., S. C. Usrey and T. Z. Webb. 2017. Sitting requirements and the CPA exam. Issues in Accounting Education (February): 1-15.

Soin, K. and P. Collier. 2013. In memory of Professor Clive Emmanuel. Management Accounting Research (June): 81.

Soin, K. and P. Collier. 2013. Risk and risk management in management accounting and control. Management Accounting Research (June): 82-87.

Soin, K., W. Seal and J. Cullen. 2002. ABC and organizational change: An institutional perspective. Management Accounting Research (June): 249-271.

Sojak, S. 2007. Transfer pricing policy and performance measurement used in Poland by domestic and multinational companies. Journal of Applied Management Accounting Research (Summer): 33-58.

Sokol, D. D. and M. Van Alstyne. 2021. The rising risk of platform regulation. MIT Sloan Management Review (Winter): 6A-10A.

Sokol, M. 2002. Are your financial statements a hidden threat? Strategic Finance (October): 36-39. (Conducting 360º assessment surveys of key people preparing financial statements).

Sokolinskiy, O., B. Sopranzetti, D. S. Rogers and R. Leuschner. 2019. Inventory management and endogenous demand: Investigating the role of customer referrals, defections, and product market failure. Decision Sciences 50(1): 118-141.

Solanki, J. 2019. What I've learned building a blockchain business. Journal of Accountancy (August): 26-28.

Solas, C. 1994. The accounting system practiced in the near east during the period 1220-1350 based on the book Risale-I felekiyye. The Accounting Historians Journal 21(1): 117-135.

Solbach, J., K. Moller and F. Wirnsperger. 2022. Break the link between pay and motivation. MIT Sloan Management Review (Spring): 1-7.

Soldofsky, R. M. 1959. Accountant's vs. economist's concepts of break-even analysis. N.A.A. Bulletin (December): 5-18.

Soldofsky, R. M. 1966. A model for accounts receivable management. Management Accounting (January): 55-58.

Soled, J. A. 2010. Tax return preparation mistakes. Journal of Accountancy (June): 62-66.

Soled, J. A. 2012. Comparative negligence defense in tax return preparation malpractice actions. The CPA Journal (November): 58-60.

Soled, J. A., M. B. Goldhirsch and K. N. Tierney. 2014. The lure of a Sec. 475 election. Making a mark-to-market election has many benefits and a few pitfalls. Journal of Accountancy (July): 56-58, 60, 62, 64.

Solieri, S. A. 2003. New laws, new challenges: Implications of Sarbanes-Oxley. Strategic Finance (February): 31-34.

Solieri, S. A. 2014. A new understanding in transnational audit regulation. The CPA Journal (April): 30-37.

Solieri, S. A. and J. Hodowanitz. 2015. Peregrine Financial Group Inc. / Best Direct Securities LLC: Anatomy of a 21st century fraud. Journal of Forensic & Investigative Accounting 7(1): 253-274.

Solieri, S. A. and J. Hodowanitz. 2016. Electronic audit confirmations: Leveraging technology to reduce the risk of fraud. Journal of Forensic & Investigative Accounting 8(1): 68-74.

Soliman, M. T. 2008. The use of DuPont analysis by market participants. The Accounting Review (May): 823-853.

Soliman, S. Y. 1988. Lotus add-ins. Journal of Information Systems (Spring): 97-103.

Solin, D. R. 2009. The Smartest Retirement Book You'll Ever Read. A Perigee Book. Penguin Group (USA) Inc.

Solis, B. 2019. How managers can help workers tackle digital distractions. MIT Sloan Management Review (Summer): 1-3.

Soll, J. B., K. L. Milkman and J. W. Payne. 2015. Outsmart your own biases. Harvard Business Review (May): 64-71. (Blinding, e.g, blind review, checklists, e.g., what's relevant, and algorithms).

Soll, J. B., K. L. Milkman and J. W. Payne. 2023. Outsmart your own biases. Harvard Business Review (Spring Special Issue): 72-78.

Soll, J. B., K. L. Milkman and J. W. Payne. 2023. Outsmart your own biases: Eleven ways to refine your intuition. Harvard Business Review (September/October): 40-47.

Soll, J. S. 2016. Book review: Political Standards: Corporate Interest, Ideology, and leadership in the Shaping of Accounting Rules for the Market Economy. The Accounting Review (July): 1285-1287.

Sollenberger, H. and A. A. Arens. 1973. Assessing information systems projects. Management Accounting (September): 37-42.

Sollenberger, H. M. 1970. Management information systems: A charge to users and cost control. Management Accounting (November): 25-28, 40.

Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.

Sollenberger, H. M. 1977. A cost accounting framework for EDP management. Management Accounting (October): 48-56.

Solnik, B. and L. Zuo. 2012. A global equilibrium asset pricing model with home preference. Management Science (February): 273-292.

Solodar, D. J. 1987. What the New York stock exchange is doing about insider trading. Management Accounting (November): 22-25.

Solomon, I. 1982. Probability assessment by individual auditors and audit teams: An empirical investigation. Journal of Accounting Research (Part II, Autumn): 689-710.

Solomon, I. 1990. Discussion of “The jointness of audit fees and demand for MAS: A self-selection analysis”. Contemporary Accounting Research 6(2): 323-328.

Solomon, I. and K. T. Trotman. 2003. Experimental judgment and decision research in auditing: The first 25 years of AOS. Accounting, Organizations and Society 28(4): 395-412.

Solomon, I., M. D. Shields and O. R. Whittington. 1999. What do industry-specialist auditors know? Journal of Accounting Research (Spring): 191-208.

Solomon, I. and P. J. Beck. 1980. A comparison of general price level and historical cost financial statements in the prediction of bankruptcy: A comment. The Accounting Review (July): 511-515.

Solomon, I., J. L. Krogstad, M. B. Romney and L. A. Tomassini. 1982. Auditors' prior probability distributions for account balances. Accounting, Organizations and Society 7(1): 27-41.

Solomon, J. F., A. Solomon, N. L. Joseph and S. D. Norton. 2013. Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman. Accounting, Organizations and Society 38(3): 195-213.

Solomon, J. M. 2003. Who's Counting? A Lean Accounting Business Novel (Winner of the Shingo Prize for Manufacturing Excellence). WCM Associates.

Solomon, J. M. 2005. Leading Lean. WCM Associates.

Solomon, J. M. and R. Fullerton. 2007. Accounting for World Class Operations: A Practical Guide for Providing Relevant Information in Support of the Lean Enterprise. WCM Associates.

Solomon, K. I. 1966. Some explanatory notes on joint-product costing. Management Accounting (November): 45-47.

Solomon, K. I. and H. G. Kaplan. 1964. Regulation of the accounting profession in Israel. The Accounting Review (January): 145-149.

Solomon, L. 1975. Improving student attitudes in the beginning accounting course. The Accounting Review (July): 601-605.

Solomon, L. and J. Tsay. 1985. Pricing of computing services: A survey of industry practices. Cost and Management (March-April): 5-9.

Solomon, M. B. Jr. 1966. Uncertainty and its effect on capital investment analysis. Management Science (April): B334-B339.

Solomon, M. J. 1959. The use of an economic lot range in scheduling production. Management Science (July): 434-442.

Solomon, S., H. Li, K. Womer and C. Santos. 2019. Multiperiod stochastic resource planning in professional services organizations. Decision Sciences 50(6): 1281-1318.

Solomon, S. L. 1975. A decision model for selecting alternative hypotheses. Decision Sciences 6(3): 581-589.

Solomons, D. 1952. The historical development of costing. In Studies in Costing. Edited by D. Solomons. London: Sweet and Maxwell, Ltd.

Solomons, D. 1961. Economic and accounting concepts of income. The Accounting Review (July): 374-383.

Solomons, D. 1961. Flexible budgets and the analysis of overhead variances. Management International Review 1(1): 83-95.

Solomons, D. 1961. Standard costing needs better variances. N.A.A. Bulletin (December): 29-39.

Solomons, D. 1965. Divisional Performance: Measurement and Control. Financial Executives Research Foundation, Inc. Review by C. W. Taylor. See also Vatter, W. J. 1971. Two views and a vignette. Journal of Accounting Research (Autumn): 396-409.

Solomons, D. 1966. Economic and accounting concepts of cost and value. In Backer, M. ed. 1966. Modern Accounting Theory. Prentice-Hall Inc. Chapter 6: 117-140. (Summary).

Solomons, D. 1968. Breakeven analysis under absorption costing. The Accounting Review (July): 447-452.

Solomons, D. 1968. Divisional Performance: Measurement and Control. Homewood, Ill.: Richard D. Irwin Inc.

Solomons, D. 1968. The historical development of costing. In Solomons, D. Editor. Studies in Cost Analysis, Second Edition. Irwin: 3-49.

Solomons, D. 1978. The politicization of accounting. Journal of Accountancy (November): 65-72.

Solomons, D. 1983. Divisional Performance: Measurement and Control, 2nd edition. Markus Wiener Pub.

Solomons, D. 1985. The AAA's international lecturer program: A passage to India in 1984. Issues in Accounting Education: 1-7.

Solomons, D. 1987. Review of Relevance Lost. The Accounting Review (October): 846-848.

Solomons, D. 1987. The twilight of income measurement: Twenty-five years on. The Accounting Historians Journal 14(1): 1-6.

Solomons D. 1991. Accounting and social change: A neutralist view. Accounting, Organizations and Society 16(3): 287-295.

Solomons, D. 1991. A rejoinder. Accounting, Organizations and Society 16(3): 311-312.

Solomons, D. 1994. Retrospective: Costing pioneers: Some links with the past. The Accounting Historians Journal 21(2): 135-149.

Solomons, D. 1995. Criteria for choosing an accounting model. Accounting Horizons (March): 42-51.

Solomons, R. C. 1993. What a tangled web: Deception and self-deception in philosophy. Lying and Deception in everyday Life. Edited by M. Lewis and C. Saarni. New York, NY: Guilford Press. 30-58.

Solow, R. 1957. Technical progress and the aggregate production function. Review of Economics and Statistics (39): 312-320.

Soloway, L. J. 1993. Book review. Relevance Regained: From Top-Down Control to Bottom-UP Empowerment. Journal of Cost Management (Summer): 65-71.

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

Solsma, L. L., J. Njoroge and P. H. Heaston. 2021. The City of Casey: A blazing fraud. Journal of Forensic Accounting Research 6(1): 230-251. (Cash theft and a fire to avoid detection).

Solstad, H. M. 1955. Executive compensation - A review of considerations. N.A.C.A. Bulletin (January): 729-734.

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

Soltes, E. 2014. Private interaction between firm management and sell-side analysts. Journal of Accounting Research (March): 245-272.

Soltes, E. 2014. Where to launch in Africa? Harvard Business Review (July/August): 121-125.

Soltes, E. 2019. Where is your company most prone to lapses in integrity? Harvard Business Review (July/August): 51-54.

Soltes, E. 2020. Paper versus practice: A field investigation of integrity hotlines. Journal of Accounting Research (May): 429-472.

Somaya, D. and I. O. Williamson. 2008. Rethinking the 'war for talent'. MIT Sloan Management Review (Summer): 29-34.

Somaya, D., I. O. Williamson and N. Lorinkova. 2008. Gone but not lost: The different performance impacts of employee mobility between cooperators versus competitors. The Academy of Management Journal 51(5): 936-953.

Someya, K. 1964. The use of funds statements in Japan. The Accounting Review (October): 983-989.

Someya, K. 1989. Accounting "revolutions" in Japan. The Accounting Historians Journal 16(1): 75-86.

Sommer, A. A. Jr. 1989. Where are the Fig Newtons? Accounting Horizons (June): 92-95.

Sommer, A. A. Jr. 1989. The challenge of the mergers. Accounting Horizons (December): 103-106.

Sommer, A. A. Jr. 1990. Hopefully - The end of an era. Accounting Horizons (June): 93-95.

Sommer, A. A. Jr. 1990. Time for another commission. Accounting Horizons (December): 114-116.

Sommer, A. A. Jr. 1991. Auditing audit committees. Accounting Horizons (June): 91-93.

Sommerfeld, R. 1965. Teaching taxes - An assist. The Accounting Review (April): 460.

Sommerfeld, R. M. 1967. Tax implications for the visiting professor. The Accounting Review (October): 747-750.

Sommerfeld, R. M. 1987. Statement of president Ray M. Sommerfeld on proposed changes in the uniform CPA examination. Accounting Horizons (December): 87-91.

Sommers, G. and P. Easton. 2018. Changes in financial accounting for lease transactions will not affect equity valuation. The CPA Journal (June): 18-19.

Sompayrac, J. E. and D. M. Costello. 2008. Thinking merger? A proper courtship can avert a nasty divorce. The CPA Journal (January): 63-65.

Son, M., H. Song and Y. Park. 2017. PCAOB inspection reports and shareholder ratification of the auditor. Accounting and the Public Interest (17): 107-129.

Sonderegger, E. O. 1959. Qualifications for accounting students to meet the needs of business firms. The Accounting Review (January): 112-123.

Sondergaard, M. 1994. Research note: Hofstede's Consequences: A study of reviews, citations and replications. Organization Studies (15): 447-456.

Sonenshein, S. 2006. Crafting social issues at work. The Academy of Management Journal 49(6): 1158-1172.

Sonenshein, S., K. Nault and O. Obodaru. 2017. Competition of a different flavor: How a strategic group identity shapes competition and cooperation. Administrative Science Quarterly 62(4): 626-656.

Song, I. and P. K. Chintagunta. 2006. Measuring cross-category price effects with aggregate store data. Management Science (October): 1594-1609.

Song, J. and F. M. Zahedi. 2005. A theoretical approach to web design in e-commerce: A belief reinforcement model. Management Science (August): 1219-1235.

Song, M. and M. M. Montoya-Weiss. 2001. The effect of perceived technological uncertainty on Japanese new product development. The Academy of Management Journal 44(1): 61-80.

Song, Q., S. H. Chan and A. M. Wright. 2017. The efficacy of a decision support system in enhancing risk assessment performance. Decision Sciences 48(2): 307-335.

Song, S. 2021. The informational value of segment data disaggregated by underlying industry: Evidence from the textual features of business descriptions. The Accounting Review (November): 361-396.

Song, Y. and L. Zhou. 2016. Mandatory preliminary performance reports: Evidence from China. Journal of International Accounting Research 15(1): 67-88.

Songini, L. and A. Pistoni. 2012. Accounting, auditing and control for sustainability. Management Accounting Research (September): 202-204.

Soni, S. 2020. Dreams come true. Strategic Finance (June): 64.

Sonneltter, R. J. 2012. Concerns about the PCAOB's release on possible revisions to the auditor's report. The CPA Journal (March): 10-12.

Sonnenblick, M. 2015. Income tax incentives extended for 2014 returns. The CPA Journal (January): 12-13.

Sonnenfeld, J. 1981. Executive apologies for price fixing: Role biased perceptions of causality. The Academy of Management Journal 24(1): 192-198.

Sonnenfeld, J., M. Kusin and E. Waltonz. 2013. What CEOs really think of their boards. Harvard Business Review (April): 98-106.

Sonnenfeld, J. A. 2002. What makes great boards great. Harvard Business Review (September): 106-113.

Sonnenfeld, J. A. 2004. A return to the power of ideas. MIT Sloan Management Review (Winter): 30-33.

Sonnenfeld, J. A. and A. J. Ward. 2007. Firing back. Harvard Business Review (January): 76-84 .

Sonner, B. 2000. A is for “Adjunct”: Examining grade inflation in higher education. Journal of Education for Business 76(1): 5-8.

Sonnier, B. M. 2010. Utopia Home Health, Inc.: A case study on C corporation taxation from cradle to grave. Issues in Accounting Education (November): 755-774.

Sonnier, B. M. 2013. The effects of wrongdoer motivation and internal versus external reporting channel on the intention to report fraud. Journal of Forensic & Investigative Accounting 5(2): 77-113.

Sonnier, B. M. and W. M. Lassar. 2013. An empirical evaluation of Graham's model of principled organizational dissent in the whistleblower context post-SOX. Journal of Forensic & Investigative Accounting 5(2): 131-174.

Sonnier, B. M., C. J. Hennig, J. O. Everett and W. A. Raabe. 2012. Reporting of book-tax differences for financial and tax purposes: A case study. Journal of Accounting Education 30(1): 58-79.

Sonnier, B. M., S. S. Lassar and W. M. Lassar. 2012. An examination of the influence of audit firm size and industry specialization on juror evaluation of liability. Journal of Forensic & Investigative Accounting 4(1): 39-83.

Sonnier, B. M., W. M. Lassar and S. S. Lassar. 2015. The influence of source credibility and attribution of blame on juror evaluation of liability of industry specialist auditors. Journal of Forensic & Investigative Accounting 7(1): 1-37.

Soo, B. S. and L. G. Soo. 1994. Accounting for the multinational firm: Is the translation process valued by the stock market? The Accounting Review (October): 617-637.

Sooy, M. 2023. The compliance consequences of fault assignment and sanction strength in sanctions. Behavioral Research In Accounting 35(2): 131-152.

Sopanah, A. 2012. Ceremonial budgeting: Public participation in development planning at an Indonesian local government authority. Journal of Applied Management Accounting Research (Summer): 73-84.

Sopanah, A., M. Sudarma, U. Ludigdo and A. Djamhuri. 2013. Beyond ceremony: The impact of local wisdom on public participation in local government budgeting. Journal of Applied Management Accounting Research (Winter): 65-78.

Sopariwala, P. R. 1998. Using practical capacity for determining fixed overhead rates. Journal of Cost Management (September/October): 34-39.

Sopariwala, P. R. 1999. Measurement of theoretical capacity as a first step to determining practical capacity. Journal of Cost Management (July/August): 35-40.

Sopariwala, P. R. 2000. Capacity measurement in the automobile industry: The case of General Motors. Journal of Cost Management (March/April): 28-38.

Sopariwala, P. R. 2003. Strategic analysis of operating income: An extension to Horngren, Foster and Datar. Journal of Accounting Education 21(1): 25-42.

Sopariwala, P. R. 2004. Cost terminology in the 21st century: Using direct labor costs in a costs vs. resources framework. Management Accounting Quarterly (Spring): 5-12.

Sopariwala, P. R. 2006. Capacity utilization: Using the CAM-I capacity model in a multi-hierarchical manufacturing environment. Management Accounting Quarterly (Winter): 17-34.

Sopariwala, P. R. 2007. Using theoretical capacity to eliminate manipulation of absorption costing income. Cost Management (September/October): 40-47.

Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.

Sopariwala, P. R. 2014. How step-variable costs impact short-term product-mix decisions when input resources are scarce. Cost Management (November/December): 16-23.

Sopariwala, P. R. 2017. Activity-based costing systems: Should facility-level activity costs be allocated and, if so, how? Cost Management (July/August): 41-47.

Sopariwala, P. R. 2023. Using variance analysis to evaluate a family clinic's revenues and costs. Cost Management (November/December): 33-48.

Soper, F. J. and R. Dolphin, Jr. 1964. Readability and corporate annual reports. The Accounting Review (April): 358-362.

Soper, H. D. 1948. Inventory reserves; Why and when. The Accounting Review (October): 391-396.

Soper, J. 2004. Mathematics for Economics and Business: An Interactive Introduction. Blackwell Publishing.

Sorcher, M. and J. Brant. 2002. Are you picking the right leaders? Harvard Business Review (February): 78-85.

Sorensen, C., A. Mullee and H. Duncan. 2017. The growing trend of soda taxes. Journal of Accountancy (June): 72.

Sorensen, D. 2013. EPM in manufacturing: Finally coming of age. Strategic Finance (September): 38-45.

Sorensen, D. 2003. The value market. Strategic Finance (July): 43-49. (Related to integrated management system software, ABC, balanced scorecard, and budgeting).

Sorensen, E. E. 1967. Regional rain models with space-and time-correlated structure. Management Science (November): 239-249.

Sørensen, J. B. 2002. The strength of corporate culture and the reliability of firm performance. Administrative Science Quarterly 47(1): 70-91.

Sørensen, J. B. 2007. Bureaucracy and entrepreneurship: Workplace effects on entrepreneurial entry. Administrative Science Quarterly 52(3): 387-412.

Sorensen, J. B. and G. R. Carroll. 2021. Why good arguments make better strategy. MIT Sloan Management Review (Summer): 47-53.

Sørensen, J. B. and T. E. Stuart. 2000. Aging, obsolescence, and organizational innovation. Administrative Science Quarterly 45(1): 81-112.

Sorensen, J. E. 1967. Professional and bureaucratic organization in the public accounting firm. The Accounting Review (July): 553-565.

Sorensen, J. E. 1969. Bayesian analysis in auditing. The Accounting Review (July): 555-561.

Sorensen, J. E. 1970. Professional and organizational profiles of the migrating and non-migrating large public accounting firm CPA. Decision Sciences 1(3-4): 489-512.

Sorensen, J. E. and D. D. Franks. 1972. The relative contribution of ability, self-esteem and evaluative feedback to performance: Implications for accounting systems. The Accounting Review (October): 735-746.

Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675.

Sorensen, J. E. and T. L. Sorensen. 1974. The conflict of professionals in bureaucratic organizations. Administrative Science Quarterly 19(1): 98-106.

Sorensen, L. F. 1990. Appraisals at Weyerhaeuser: Improving staff performance. Management Accounting (July): 42-47.

Sorenson, O. 2006. Editorial objectives: Organizations and social networks. Management Science (October): iv.

Sorenson, O. 2012. Book review: Restoring the Innovative Edge: Driving the Evolution of Science and Technology by J. Hage. Administrative Science Quarterly 57(2): 353-355.

Sorenson, O. 2019. Book review: Phanish Puranam: The Microstructure of Organizations. Administrative Science Quarterly 64(2): NP22-NP23.

Sorenson, O. and D. M. Waguespack. 2006. Social structure and exchange: Self-confirming dynamics in Hollywood. Administrative Science Quarterly 51(4): 560-589.

Sorenson, O. and T. E. Stuart. 2008. Bringing the context back in: Settings and the search for syndicate partners in venture capital investment networks. Administrative Science Quarterly 53(2): 266-294.

Sorensen, S. M. and D. L. Kyle. 2007. Valuable volunteers. Strategic Finance (February): 39-45.

Sorensen, S. M. and D. L. Kyle. 2008. Currency translation adjustments. Journal of Accountancy (July): 42-47.

Sorensen, S. M. and D. L. Kyle. 2011. The effects of currency translation. Strategic Finance (September): 34-43.

Sorensen, S. M., D. L. Kyle and M. G. Lamoreaux. 2007. Found in translation: A guide to using foreign financial statements. Journal of Accountancy (February): 38-43.

Sorensen, S. M., Z. Xu and D. L. Kyle. 2012. Currency translation's effects on reported earnings and equity: An instructional case. Issues in Accounting Education (August): 837-854.

Soroosh, J. 1988. Why accountants oppose IRS access to work papers. Management Accounting (June): 44-49.

Soroosh, J. 2022. An overview of the SEC's proposed climate-related disclosures: The potential enhancement and standardization of reporting for investors. The CPA Journal (July/August): 28-33.

Sorrell, M. 2016. WPP's CEO on turning a portfolio of companies into a growth machine. Harvard Business Review (July/August): 33-36.

Sorter, G. G., S. W. Becker, T. R. Archibald and W. H. Beaver. 1966. Accounting and financial measures as indicators of corporate personality - Some empirical findings. Research in accounting Measurement. Edited by R. K. Jaedicke, Y. Ijiri and O. Nielson. American Accounting Association: 215-218.

Sorter, G. H. 1959. Notes on funds provided by operations. The Accounting Review (April): 302.

Sorter, G. H. 1969. An "events" approach to basic accounting theory. The Accounting Review (January): 12-19.

Sorter, G. H. 1970. Editor's preface. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): Unnumbered.

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399.

Sorter, G. H. and G. Benston. 1960. Appraising the defensive position of a firm: The interval measure. The Accounting Review (October): 633-640.

Sorter, G. H. and M. S. Gans. 1974. Opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 1-12.

Sosa, M. E., S. D. Eppinger and C. M. Rowles. 2007. Are your engineers talking to one another when they should? Harvard Business Review (November): 133-136, 138, 140-142.

Sošić, G. 2006. Transshipment of inventories among retailers: Myopic vs. farsighted stability. Management Science (October): 1493-1508.

Sosnick, S. H. 1962. Depreciation: The offsetting-interest method. The Accounting Review (January): 59-66.

Soto, H. D. 2000. The Mystery of Capital: Why Capitalism Triumphs in the West and Fails Everywhere Else. Basic Books.

Sotto, R. 1983. Scientific Utopia and accounting. Accounting, Organizations and Society 8(1): 57-71.

Sougiannis, T. 1994. The accounting based valuation of corporate R&D. The Accounting Review (January): 44-68. (Part of a forum on financial reporting).

Sourwine, D. A. 1989. Cost accounting: Does your system need repair? Management Accounting (February): 32-36. (Discussion of how private companies can use the CASB standards).

Sourwine, D. A. 1991. Cost accounting standards: Putting the pieces together. Management Accounting (July): 44-49.

Sourwine, D. A. 1992. Uncompensated overtime: Total time vs. forty-hour week. Journal of Cost Management (Fall): 59-64.

Sourwine, D. A. 1994. CASB: Is it doing the job? Management Accounting (January): 39-43.

Sousa, R., M. Amorim, E. Rabinovich and A. C. Sodero. 2015. Customer use of virtual channels in multichannel services: Does type of activity matter? Decision Sciences 46(3): 623-657.

Souther, M. E. 2018. The effects of internal board networks: Evidence from closed-end funds. Journal of Accounting and Economics (August): 266-290.

Southerland, E. W. 1974. Financial personnel recruitment. Management Accounting (December): 17-18, 28.

Southwick, L. Jr. and Stanley Zionts. 1970. Managing incentives in a poverty reduction program. Decision Sciences 1(3-4): 371-396.

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

Souza, JL. 2017. Using the classroom to assist students to find their fit in the forensic accounting profession. Journal of Forensic & Investigative Accounting 9(1): 724-735.

Souza, G. C. 2013. Closed-loop supply chains: A critical review, and future research. Decision Sciences 44(1): 7-38.

Sovereign, M. G., R. L. Nolan and J. P. Mandel. 1971. Applications of spectral analysis. Decision Sciences 2(1): 81-105.

Sowell, E. M. 1973. The Evolution of the Theories and Techniques of Standard Costs. The University of Alabama Press. TAR review by R. I. Dickey.

Sowell, T. 2019. Discrimination and Disparities. Basic Books.

Sowell, T. 2011. Economic Facts and Fallacies, 2nd edition. Basic Books.

Soyer, E. and R. M. Hogarth. 2015. Fooled by experience. Harvard Business Review (May): 72-77.

Soyer, E. and R. M. Hogarth. 2023. Fooled by experience: What you think you've learned may be wrong. A guide to figuring out the real lessons. Harvard Business Review (September/October): 58-63.

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

Spacek, L. 1958. Can we define generally accepted accounting principles? Journal of Accountancy (December): 40-47.

Spacek, L. 1958. The need for an accounting court. The Accounting Review (July): 368-379.

Spacek, L. 1961. Are accounting principles generally accepted? Journal of Accountancy (April): 41-46. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Spacek, L. 1962. The need for unbiased reporting. N.A.A. Bulletin (October): 3-9.

Spacek, L. 1964. A suggested solution to the principles dilemma. The Accounting Review (April): 275-284.

Spacek, L. 1969. Umpiring the earnings per share results. Management Accounting (March): 9-14.

Spacek, L. 1975. History and human nature. The Accounting Historians Journal 2(1-4): 35-36.

Spacek, L. 1989. The Growth of Arthur Anderson & Co. 1928-1973: An Oral History. Garland.

Spacek, M. 2000. Is your IT project stuck in analysis/paralysis mode? Strategic Finance (January): 24-28.

Spain, E. 2020. Reinventing the leader selection process: The U.S. Army's new approach to managing talent. Harvard Business Review (November/December): 78-85.

Spain, E. and B. Groysberg. 2016. Making exit interviews count. Harvard Business Review (April): 88-95.

Spallek, F., K. Bastini and M. Lachmann. 2023. The more, the merrier? The behavioral effects of a firm's  CSR mission and monetary CSR incentives on employee CSR engagement. Journal of Management Accounting Research 35(3): 173-195. (CSR refers to Corporate Social Responsibility).

Spanicciati, M. 2019. Building trust in management accounting. Strategic Finance (June): 62-67.

Spanyi, A. 2003. Enabling execution. Strategic Finance (August): 44-49. (Strategy must begin with the customer).

Spanyi, A. 2006. It's time to change. Strategic Finance (October): 30-35. (CFOs need to take a broad view).

Spanyi, A. 2011. How to be a transformational CFO. Strategic Finance (December): 28-33.

Spanyi, A. and K. Eibel-Spanyi. 2004. Nurturing innovation. Strategic Finance (August): 25-29. (Focus on long term ROI, not short-term quarterly results).

Spar, D. L. 2006. Where babies come from: Supply and demand in an infant marketplace. Harvard Business Review (February): 133-142.

Spargo, J. 1908. The Spiritual Significance of Modern Socialism. New York: B. W. Huebsh.

Sparks, H. C. and H. Wichmann. 2007. Help clients get government contracts. Journal of Accountancy (March): 32-35.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Sparrow, F. T. 1967. Mathematical models of growth allowances for public utility regulation - A synthesis. Management Science (February): B327-B341.

Sparrowe, R. T. 2009. Book review: Interpersonal Networks in Organizations: Cognition, Personality, Dynamics, and Culture by Martin Kilduff, David Krackhardt. Administrative Science Quarterly 54(3): 528-530.

Sparrowe, R. T. and R. C. Liden. 2005. Two routes to influence: Integrating leader-member exchange and social network perspectives. Administrative Science Quarterly 50(4): 505-535.

Sparrowe, R. T., B. W. Soetjipto and M. L. Kraimer. 2006. Do leaders' influence tactics relate to members' helping behavior? It depends on the quality of the relationship. The Academy of Management Journal 49(6): 1194-1208.

Sparrowe, R. T., R. C. Liden, S. J. Wayne and M. L. Kraimer. 2001. Social networks and the performance of individuals and groups. The Academy of Management Journal 44(2): 316-325.

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

Spaulding, L. F. 1948. An introduction to the costing of heat treating operations. N.A.C.A. Bulletin (March 1): 809-818.

Speaker, P. and A. S. Fleming. 2009. Monitoring financial performance. The CPA Journal (August): 60-65.

Speakman, F. M. 1914. Accounts for fraternal beneficiary societies. Journal of Accountancy (March): 177-186.

Spear, H. M. 1949. Depreciation accounting under changing price levels. The Accounting Review (October): 369-378.

Spear, S. and H. K. Bowen. 1999. Decoding the DNA of the Toyota production system. Harvard Business Review (September-October): 97-106. (Summary).

Spear, S. J. 2004. Learning to lead at Toyota. Harvard Business Review (May): 78-86. (Summary).

Spear, S. J. 2005. Fixing health care from the inside, today. Harvard Business Review (September): 78-91.

Specht, P. H., M. R. Fusilier and D. C. Ganster. 1984. Experiential learning-based discussion vs. lecture-based discussion: A comparative analysis in a classroom setting. Developments in business Simulation & Experiential Exercises (11): 107-110.

Speciale, R. C. 2014. Inherited home triggers denial of first-time homebuyer credit. Journal of Accountancy (August): 76, 78.

Speciale, R. C. 2014. Spouses must qualify as first-time homebuyers under same provision. Journal of Accountancy (July): 82.

Speciale, R. C. 2015. Tax matters: Head-of-household return may be amended to married filing jointly after a petition to tax court. Journal of Accountancy (September): 83-84.

Speicale, R. C. and R. D. Golden. 2014. Aircraft rental is passive activity. Journal of Accountancy (November): 78, 80.

Speciale, R. C. and R. D. Golden. 2014. Tax court addresses "placed in service" date. Journal of Accountancy (April): 61-62.

Speciale, R. C. and R. D. Golden. 2016. Tax matters: IRS gives more guidance on like-kind aircraft exchanges. Journal of Accountancy (May): 71-72.

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

Speckbacher, G. 2017. Creativity research in management accounting: A commentary. Journal of Management Accounting Research 29(3): 49-54.

Speckbacher, G. and M. Wabnegg. 2020. Incentivizing innovation: The role of knowledge exchange and distal search behavior. Accounting, Organizations and Society (86): 101142.

Speckbacher, G. and P. Wentges. 2012. The impact of family control on the use of performance measures in strategic target setting and incentive compensation: A research note. Management Accounting Research (March): 34-46.

Speckbacher, G., J. Bischof and T. Pfeiffer. 2003. A descriptive analysis of the implementation of balanced scorecards in German-speaking countries. Management Accounting Research (December): 361-388.

Specter, M. and V. Venkatasubramanian. 2023. "America First": Nationalism, Nativism, and the Fascism Question 1880-2020 in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Note).

Specthrie, S. W. 1942. The distribution of overhead costs in companies handling both normal and war contracts. N.A.C.A. Bulletin (December 15): 425-432.

Spector, P. E., C. L. Cooper, J. I. Sanchez, M. O'Driscoll, K. Sparks, P. Bernin, A. Büssing, P. Dewe, P. Hart, L. Lu, K. Miller, L. R. de Moraes, G. M. Ostrognay, M. Pagon, H. D. Pitariu, S. A. Y. Poelmans, P. Radhakrishnan, V. Russinova, V. Salamatov, J. F. Salgado, S. Shima, O. Siu, J. B. Stora, M. Teichmann, T. Theorell, P. Vlerick, M. Westman, M. Widerszal-Bazyl, P. T. P. Wong and S. Yu. 2002. Locus of control and well-being at work: How generalizable are western findings? The Academy of Management Journal 45(2): 453-466.

Speelman, C. and K. Kirsner. 2005. Beyond the Learning Curve: The Construction of Mind. Oxford University Press.

Speers, L. C. 1955. Standard costs for small business. N.A.C.A. Bulletin (September): 19-29.

Speers, L. C. 1957. Forward planning the planning and control tools. N.A.C.A. Bulletin (May): 1123-1129.

Spekle, R. F. 2001. Explaining management control structure variety: A transaction cost economics perspective. Accounting, Organizations and Society 26(4-5): 419-441. (Summary).

Spekle, R. F. and F. H. M. Verbeeten. 2014. The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research (June): 131-146.

Speklé, R. F. and S. K. Widener. 2018. Challenging issues in survey research: Discussion and suggestions. Journal of Management Accounting Research 30(2): 3-21.

Speklé, R. F. and S. K. Widener. 2018. Special forum on survey research. Journal of Management Accounting Research 30(2): 1-2.

Spekle, R. F. and S. K. Widener. 2020. Insights on the use of surveys to study management control systems. Accounting, Organizations and Society (86): 101184.

Spekle, R. F., H. J. van Elten and A. Kruis. 2007. Sourcing of internal auditing: An empirical study. Management Accounting Research (March): 102-124.

Spekle, R. F., H. J. van Elten and S. K. Widener. 2017. Creativity and control: A paradox - Evidence from the levers of control framework. Behavioral Research In Accounting 29(2): 73-96. (Development of a structural equation model, based on a survey of 233 business unit managers, indicating that the intensity of use of the levers of control framework system of controls is positively associated with empowerment and creativity).

Spekman, R. E. 1979. Influence and information: An exploratory investigation of the boundary role person's basis of power. The Academy of Management Journal 22(1): 104-117.

Spell, C. S. and T. C. Blum. 2005. Adoption of workplace substance abuse prevention programs: Strategic choice and institutional perspectives. The Academy of Management Journal 48(6): 1125-1142.

Spence, C. 2010. Accounting for the dissolution of a nation state: Scotland and the Treaty of Union. Accounting, Organizations and Society 35(3): 377-392.

Spence, C., J. Zhu, T. Endo and S. Matsubara. 2017. Money, honour and duty: Global professional service firms in comparative perspective. Accounting, Organizations and Society (62): 82-97.

Spence, K. W. 1959. The relation of learning theory to the technology of education. Harvard Educational Review (29): 84-95.

Spence, L. J. and L. Rinaldi. 2014. Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society 39(6): 433-452.

Spencer, A. W. and T. Z. Webb. 2015. Leases: A review of contemporary academic literature relating to leases. Accounting Horizons (December): 997-1023.

Spencer, A. W., S. C. Usrey and T. Z. Webb. 2015. The disclosure of CPA disciplinary action. The CPA Journal (March): 60-63.

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

Spencer, C. H. and T. S. Barnhisel. 1965. A decade of price-level changes - The effect on the financial statements of Cummins Engine Company. The Accounting Review (January): 144-153.

Spencer, D. G. 1986. Employee voice and employee retention. The Academy of Management Journal 29(3): 488-502.

Spencer, D. G. and R. M. Steers. 1980. The influence of personal factors and perceived work experiences on employee turnover and absenteeism. The Academy of Management Journal 23(3): 567-572.

Spencer, G. 2007. NPO compensation in the spotlight. Journal of Accountancy (October): 54-57.

Spencer, J. W. 2001. How relevant is university-based scientific research to private high-technology firms? A United States-Japan comparison. The Academy of Management Journal 44(2): 432-440.

Spencer, L. G. 1956. Considering length of run in product pricing. N.A.C.A. Bulletin (March): 819-831.

Spencer, L. G. 1956. The profitgraph - Technique and application. N.A.C.A. Bulletin (December): 493-507.

Spencer, L. G. 1958. Burden to product allocation - A review. N.A.A. Bulletin (October): 94-95.

Spencer, L. G. 1960. Integrating control and allocation of service expense. N.A.A. Bulletin (January): 63-74.

Spencer, L. G. 1960. The many facets of sound inventory control. N.A.A. Bulletin (August): 5-14.

Spencer, M. H. 1962. Uncertainty, expectations, and foundations of the theory of planning. The Journal of the Academy of Management 5(3): 197-205.

Spencer, M. H. 1963. Axiomatic method and accounting science. The Accounting Review (April): 310-316.

Spencer, M. K. and V. Chambers. 2012. National heuristic shift toward saving any form of tax rebate. Accounting and the Public Interest (12): 106-136.

Spencer, R. H. and R. P. Johnston. 2002. Technology Best Practices (Wiley Best Practices). John Wiley & Sons.

Spencer, S. L. and G. E. Richards. 2012. Three common currency-adjustment pitfalls. Journal of Accountancy (February): 30-35.

Spendolini, M. J. 1992. The Benchmarking Book. New York, NY: AMACOM. American Management Association.

Spenner, P. and K. Freeman. 2012. To keep your customers, keep it simple. Harvard Business Review (May): 108-114.

Spera, S. P., E. D. Buhrfeind and J. W. Pennebaker. 1994. Expressive writing and coping with job loss. The Academy of Management Journal 37(3): 722-733.

Spiceland, C., D. Spiceland and P. K. Njoroge. 2018. Tourist trap: The new lease accounting standard and debt covenants. Journal of Accounting Education (45): 45-59.

Spiceland, C. P., J. D. Spiceland and S. J. Schaeffer III. 2015. Using a course redesign to address retention and performance issues in introductory accounting. Journal of Accounting Education 33(1): 50-68.

Spiceland, J. D. 1983. A CPA preparation program for non-accounting majors. Journal of Accounting Education 1(2): 169-171.

Spiceland J. D. and H. C. Zaunbrecher. 1976. Human resource accounting: An historical perspective. The Accounting Historians Journal 3(1-4): 43-49.

Spiceland, J. D. and H. C. Zaubrecher. 1977. The usefulness of human resource accounting in personnel selection. Management Accounting (February): 29-30.

Spiceland, J. D., J. Sepe and L. A. Tomassini. 2005. Intermediate Accounting. McGraw-Hill/Irwin.

Spiceland, J. D., V. C. Brenner and B. P. Hartman. 1980. Standards for programs and schools of professional accounting: Accounting group perceptions. The Accounting Review (January): 134-143.

Spicer, A. and W. J. Bailey. 2007. When does national identity matter? Convergence and divergence in international business ethics. The Academy of Management Journal 50(6): 1462-1480.

Spicer, A., T. W. Dunfee and W. J. Bailey. 2004. Does national context matter in ethical decision making? An empirical test of integrative social contracts. The Academy of Management Journal 47(4): 610-620.

Spicer, B. H. 1978. Investors, corporate social performance and information disclosure: An empirical study. The Accounting Review (January): 94-111.

Spicer, B. H. 1980. The relationship between pollution control record and financial indicators revisited: Further comment. The Accounting Review (January): 178-185.

Spicer, B. H. 1988. Towards an organizational theory of the transfer pricing process. Accounting, Organizations and Society 13(3): 303-322.

Spicer, B. H. 1990. New directions in management accounting practice and research. Management Accounting Research (June): 139-146.

Spicer, B. H. 1992. The resurgence of cost and management accounting: A review of some recent developments in practice, theories and case research methods. Management Accounting Research (March): 1-37.

Spicer, B. H. and V. Ballew. 1983. Management accounting systems and the economics of internal organizations. Accounting, Organizations and Society 8(1): 73-96.

Spicer, E. V. 1914. De Mortuis Nil Nisi Bona. London: H. Foulks Lynch & Company.

Spicer, T. W. 1947. Accounting development work for a manufacturing company. N.A.C.A. Bulletin (March 1): 807-818.

Spiech, S. 2005. How to be a great financial analyst. Strategic Finance (April): 40-45.

Spiech, S. 2008. Making more time for effective financial analysis. Strategic Finance (June): 44-49.

Spiegel, R. S. 1967. Information needs for competing companies. Management Accounting (August): 8-12.

Spiegel, R. S. 1974. The accountant, the marketing manager and profit. Management Accounting (January): 18-20, 36.

Spies, O. A. 1915. Annuities and bond discount. Journal of Accountancy (September): 203-215.

Spies, O. A. 1917. Present worth of future coupon payments. Journal of Accountancy (March): 171-176.

Spilker, B. C. 1995. The effects of time pressure and knowledge on key word selection behavior in tax research. The Accounting Review (January): 49-70.

Spilker, B. C., B. W. Stewart and D. A. Wood. 2021. Implicit attitudes and U.S. tax professionals' reliance on offshore tax professionals' recommendations. Accounting Horizons (March): 185-203.

Spilker, B. C. and D. F. Prawitt. 1997. Adaptive responses to time pressure: The effects of experience on tax information search behavior. Behavioral Research In Accounting (9): 172-198.

Spillane, D. K. 2015. PCAOB and SEC referrals to the Office of Professional Discipline. The CPA Journal (May): 48-53.

Spiller, E. A. and R. L. Virgil. 1974. Effectiveness of APB Opinion No. 19 in improving funds reporting. Journal of Accounting Research (Spring): 112-142.

Spiller, E. A. Jr. 1962. Teaching consolidated income statements - A new approach. The Accounting Review (April): 336-342.

Spiller, E. A. Jr. 1962. The revenue postulate - Realization or recognition? N.A.A. Bulletin (February): 41-47.

Spiller, E. A. Jr. 1964. Theory and practice in the development of accounting. The Accounting Review (October): 850-859.

Spiller, E. A. Jr. 1981. Capital expenditure analysis: An incident process case. The Accounting Review (January): 158-165.

Spiller, E. A. Jr. 1988. Return on investment: A need for special purpose information. Accounting Horizons (June): 1-9.

Spillman, W. J. 1925. Raw-cotton resources. Harvard Business Review (July): 466-473.

Spinetto, R. D. 1975. Fairness in cost allocations and cooperative games. Decision Sciences 6(3): 482-491.

Spires, E. E. 1991. Auditors' evaluation of test-of-control strength. The Accounting Review (April): 259-276. (Part of a forum on cognitive research in auditing).

Spires, E. E. 2012. Trade-offs in audit testing. Journal of Accounting Education 30(2): 220-232.

Spires, E. E. and C. J. Ward. 2015. A classroom example of the deleterious effects of auditor predictability. Journal of Accounting Education 33(1): 36-49.

Spires, E. E. and D. D. Williams. 1990. Auditor's adoptions of SAS 58 audit reports. Accounting Horizons (September): 76-82.

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

Spivey, M. F. and J. J. McMillan. 2005. Valuing privately-held businesses: A comparison of the pricing accuracy of common valuation models. Journal of Forensic Accounting 6(2): 281-292.

Spivey, M. F. and J. J. McMillan. 2006. Pricing small businesses: An application of the Edwards-Bell-Ohlson (EBO) valuation model. Journal of Forensic Accounting 7(2): 463-472.

Splettstoesser, I. 1999. Information systems controls and auditing: Mathra Tool, Inc. Issues in Accounting Education (May): 285-303.

Spoede, C., E. O. Henke, and M. Umble. 1994. Using activity analysis to locate profitability drivers. Management Accounting (May): 43-48.

Spoede, C. W. and D. B. Jacob. 2002. Policing, firefighting, or managing? Strategic Finance (December): 31-35. (Project management with Goldratt's critical chain technique. Four steps: Identify the critical chain, protect the critical chain, subordinate other tasks, paths, and resources to the critical chain, and to forestall contention, add resources).

Sponem, S. and C. Lambert. 2016. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research (March): 47-61.

Spraakman, G. 2001. Internal audit at the historical Hudson's Bay company: A challenge to accepted history. The Accounting Historians Journal 28(1): 19-41.

Spraakman, G. and W. O'Grady. 2023. Strategic planning and budgeting: A single integrated process with ex ante and ex post alignments. Advances in Management Accounting (35): 19-44.

Spraakman, G. F. and G. P. Spraakman. 2011. The first external auditors of the Hudson's Bay Company, 1866. The Accounting Historians Journal 38(1): 57-80.

Spraakman, G. P. 1999. Management accounting at the historical Hudson's Bay Company: A comparison to 20th century practices. The Accounting Historians Journal 26(2): 35-64.

Spraakman, G. P. 2002. A critique of Milgrom and Roberts' treatment of incentives vs. bureaucratic controls in the British North American fur trade. Journal of Management Accounting Research (14): 135-151.

Spraakman, G. P. and M. Quinn. 2018. Accounting history research topics - An analysis of leading journals, 2006-2015. The Accounting Historians Journal 45(1): 101-114.

Spraakman, G. P., A. Kemper and K. Ogata. 2019. How audited financial statements facilitated shareholder activism for the colonization of Western Canada. The Accounting Historians Journal 46(2): 61-76.

Spradlin, D. 2012. Are you solving the right problem? Harvard Business Review (September): 84-93. (Related to Innovation problems).

Sprague, C. E. 1906. Premiums and discounts. Journal of Accountancy (August): 294-296.

Sprague, C. E. 1907. A fallacy in bond values. Journal of Accountancy (November): 1-4.

Sprague, C. E. 1907. The philosophy of accounts: Chapter I. Nature of the account. Journal of Accountancy (January): 181-184.

Sprague, C. E. 1907. The philosophy of accounts: Chapter II. Form of the account. Journal of Accountancy (January): 185-188.

Sprague, C. E. 1907. The philosophy of accounts: Chapter III. Construction of the account. Journal of Accountancy (February): 261-269.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IV. The transaction. Journal of Accountancy (February): 269-275.

Sprague, C. E. 1907. The philosophy of accounts: Chapter V. The balance sheet. Journal of Accountancy (March): 364-375.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VI. Phases of the assets. Journal of Accountancy (April): 449-452.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VII. Phases of the liabilities. Journal of Accountancy (April): 452-454.

Sprague, C. E. 1907. The philosophy of accounts: Chapter VIII. Proprietorship. Journal of Accountancy (April): 454-459.

Sprague, C. E. 1907. The philosophy of accounts: Chapter IX. Offsets and adjuncts. Journal of Accountancy (April): 459-461.

Sprague, C. E. 1907. The philosophy of accounts. Chapter X. Insolvency. Chapter XI. The Period. Chapter XII. Economic Accounts. Journal of Accountancy (May): 33-45.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIII. The economic summary. Journal of Accountancy (June): 122-130.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIV. The trial balance. Journal of Accountancy (July): 198-201.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XV. The journal. Journal of Accountancy (July): 202-210.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVI. Posting mediums. Journal of Accountancy (August): 287-294.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVII. Posting from tickets. Journal of Accountancy (August): 294-297.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XVIII. The ledger. Journal of Accountancy (September): 363-368.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XIX. Precautions against error. Journal of Accountancy (October): 432-443.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XX. The detection of errors. Journal of Accountancy (October): 443-450.

Sprague, C. E. 1907. The philosophy of accounts: Chapter XXI. Fiduciary accounts. Journal of Accountancy (November): 23-28.

Sprague, C. E. 1907. The philosophy of accounts: Monograph A. The cash account. Journal of Accountancy (November): 29-40.

Sprague, C. E. 1908. Stock value of a bond. Journal of Accountancy (July): 174-176.

Sprague, C. E. 1908. The philosophy of accounts: Monograph B. The merchandise account. Journal of Accountancy (January): 205-210.

Sprague, C. E. 1972. The Philosophy of Accounts. Scholars Book Co. Reprint of the 1908 edition. Review by G. J. Previts. 1974. TAR (January): 216-217.

Sprague, C. E. 1978. Outlay and income. The Accounting Historians Journal 5(2): 79-84.

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

Sprague, R. H. Jr. 1971. A conceptual description of a financial planning model for commercial banks. Decision Sciences 2(1): 66-81.

Sprague, R. H. Jr. 1972. System support for a financial planning model. Management Accounting (June): 29-34.

Spreier, S. W., M. H. Fontaine and R. L. Malloy. 2006. Leadership run amok. Harvard Business Review (June): 72-82.

Spreitzer, G. and C. Porath. 2012. Creating sustainable performance: If you give your employees the chance to learn and grow, they'll thrive - and so will your organization. Harvard Business Review (January/February): 92-99.

Spreitzer, G., P. Bacevice and L. Garrett. 2015. What your firm can learn from coworking spaces. Harvard Business Review (September): 28-30.

Spreitzer, G. M. 1995. Psychological empowerment in the workplace: Dimensions, measurement, and validation. The Academy of Management Journal 38(5): 1442-1465.

Spreitzer, G. M. 1996. Social structural characteristics of psychological empowerment. The Academy of Management Journal 39(2): 483-504.

Spreitzer, G. M., L. E. Garrett and P. Bacevice. 2015. Should your company embrace coworking? MIT Sloan Management Review (Fall): 27-29.

Spremic, M. and I. Strugar. 2002. Strategic IS planning practise in Croatia: Organizational and managerial challenges. International Journal of Accounting Information Systems 3(3): 183-200.

Sprigg, W. T., A. Hanson and L. Steffens. 1976. Controlling and tracking unit costs. Management Accounting (November): 47-54.

Springer, C. H., R. E. Herlihy, R. T. Mall and R. I. Beggs. 1968. Probabilistic Models. Homewood, Ill.: Richard D. Irwin.

Springer, C. W. and A. F. Borthick. 2004. Business simulation to stage critical thinking in introductory accounting: Rationale, design, and implementation. Issues in Accounting Education (August): 277-303.

Springer, C. W. and A. F. Borthick. 2007. Improving performance in accounting: Evidence for insisting on cognitive conflict tasks. Issues in Accounting Education (February): 1-19.

Springer, J. F. and R. W. Gable. 1980. Dimensions and sources of administrative climate in development programs of four Asian nations. Administrative Science Quarterly 25(4): 671-688.

Springer, L., M. E. Stanne and S. Donovan, S. 1997. Effects of Small-Group Learning on Undergraduates in Science, Mathematics, Engineering, and Technology: A Meta-Analysis. National Institute for Science Education.

Springle, H. J. 1978. Evaluating sources of capital for minority enterprises. Management Accounting (March): 24-26.

Sprinkle, G. B. 2000. The effect of incentive contracts on learning and performance. The Accounting Review (July): 299-326.

Sprinkle, G. B. 2003. Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society 28(2-3): 287-318.

Sprinkle, G. B. 2008. Discussion of Measuring and motivating quantity, creativity, or both. Journal of Accounting Research (May): 375-382.

Sprinkle, G. B. and M. G. Williamson. 2004. The evolution from Taylorism to employee gain sharing: A case study examining John Deere's continuous improvement pay plan. Issues in Accounting Education (November): 487-503.

Sprinkle, G. B. and R. M. Tubbs. 1998. The effects of audit risk and information importance on auditor memory during working paper review. The Accounting Review (October): 475-502.

Sprinkle, G. B., M. G. Williamson and D. R. Upton. 2008. The effort and risk-taking effects of budget-based contracts. Accounting, Organizations and Society 33(4-5): 436-452.

Sprinkle, R. D. and W. E. Hall Jr. 1979. How to cope with reverse discrimination in executive benefit plans. Management Accounting (August): 41-44.

Sprohge, H. and C. J. Burt II. 1994. Dodging the S corporation's silver bullet. Management Accounting (December): 34-35, 38-40.

Sprohge, H. and P. Stein. 1994. Government contractors: Target your accounting systems for profits. Management Accounting (January): 32-35, 38.

Sproul, B. and B. Williams. 2022. Diversifying the audit profession. The CPA Journal (November/December): 10-11.

Sproull, B. 2009. The Ultimate Improvement Cycle: Maximizing Profits through the Integration of Lean, Six Sigma, and the Theory of Constraints. Productivity Press.

Sproull, L. S. 1986. Using electronic mail for data collection in organizational research. The Academy of Management Journal 29(1): 159-169.

Sprouls, R. C. 1962. A role of computer simulation in accounting education. The Accounting Review (July): 515-520.

Sprouse, R. T. 1957. The significance of the concept of the corporation in accounting analyses. The Accounting Review (July): 369-378. (Four concepts of the corporation are examined: Propriety, entity, enterprise, and as a prescribed set of legal relations).

Sprouse, R. T. 1958. Legal concepts of the corporation. The Accounting Review (January): 37-49.

Sprouse, R. T. 1960. Accounting principles and corporation statutes. The Accounting Review (April): 246-257.

Sprouse, R. T. 1963. Historical costs and current assets - Traditional and treacherous. The Accounting Review (October): 687-695.

Sprouse, R. T. 1965. Observations concerning the realization concept. The Accounting Review (July): 522-526.

Sprouse, R. T. 1967. Discussion of the return to straight-line depreciation: An analysis of a change in accounting method. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 184-186.

Sprouse, R. T. 1969. Diversified views about diversified companies. Journal of Accounting Research (Spring): 137-159.

Sprouse, R. T. 1974. Discussion of opportunities and implications of the report on objectives of financial statements. Journal of Accounting Research (Studies on Financial Accounting Objectives): 25-28.

Sprouse, R. T. 1981. Discussion of the SEC's influence on accounting standards: The power of the veto. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 165-169.

Sprouse, R. T. 1987. Commentary: Financial Reporting. Accounting Horizons (March): 87-90.

Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (June): 83-86.

Sprouse, R. T. 1987. Financial reporting. Accounting Horizons (September): 104-108.

Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (March): 120-122.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (June): 110-114.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (September): 110-116.

Sprouse, R. T. 1988. Financial reporting. Accounting Horizons (December): 121-127.

Sprouse, R. T. 1989. The synergism of accountancy and education. Accounting Horizons (March): 102-110.

Sprouse, R. T. and M. Moonitz. 1962. A Tentative Set of Broad Accounting Principles for Business Enterprises. Accounting Research Study No. 3. AICPA.

Sprowls, R. C. 1959. Using statistics to measure the accuracy of forecasts. N.A.A. Bulletin (June): 71-76.

Sprowls, R. C. and M. Asimow. 1962. A model of customer behavior for the Task Manufacturing Corporation. Management Science (April): 311-324.

Spruill, M. L. and H. L. Lyon. 1972. Misconceptions on optimality in two-person, zero-sum games. Decision Sciences 3(3): 124-127.

Sprtel, F. J. 1976. Employee retirement income security act. Management Accounting (March): 15-16.

Squires, J. W. IV. 1984. The perfect fit: Minicomputers and medium-sized companies. Management Accounting (July): 42-48.

Spuler, D. A. 1999. Enterprise Application Management with PATROL. Prentice-Hall PTR.

Spurlock, D. C. and C. R. Ehlen. 2008. CPA service on nonprofit boards. The CPA Journal (August): 11-12.

Spurr, A. L. 1952. Cost accounting in a research organization. N.A.C.A. Bulletin (November): 344-348.

Spurrell, A. C. L. 1990. Calculating the present value of a bond: An alternative approach. Issues in Accounting Education (Spring): 120-122.

Squier, R. H. 1964. Foundry costing utilizing direct costs. N.A.A. Bulletin (February): 49-56.

Squires, D. W. 2003. Problems solved with forensic accounting: A legal perspective. Journal of Forensic Accounting (4): 311-320.

Squirrel, D. and J. Fredrick. 2020. Solving the problem of siloed IT in organizations. MIT Sloan Management Review (Summer): 1-4.

Sridhar, S. S. 1994. Managerial reputation and internal reporting. The Accounting Review (April): 343-363.

Sridhar, S. S. and R. P. Magee. 1996. Financial contracts, opportunism, and disclosure management. Review of Accounting Studies 1(3): 225-258.

Sridharan, S. A. 2015. Volatility forecasting using financial statement information. The Accounting Review (September): 2079-2106.

Sridharan, VG and J. Bui. 2015. Mismatch in the design of performance measures: A solution for managing conflicting organisational goals. Journal of Applied Management Accounting Research (Winter): 49-62.

Srinidhi, B. 1992. The hidden costs of specialty products. Journal of Management Accounting Research (4): 198-208.

Srinidhi, B., F. A. Gul and J. Tsui. 2011. Female directors and earnings quality. Contemporary Accounting Research 28(5): 1610-1644.

Srinidhi, B. N., S. He and M. Firth. 2014. The effect of governance on specialist auditor choice and audit fees in U.S. family firms. The Accounting Review (November): 2297-2329.

Srinivasan, A. and B. Kurey. 2014. Creating a culture of quality. Harvard Business Review (April): 23-25.

Srinivasan, A., H. Guo and S. Devaraj. 2017. Who cares about your big day? Impact of life events on dynamics of social networks. Decision Sciences 48(6): 1062-1097.

Srinivasan, R. and M. Swink. 2015. Leveraging supply chain integration through planning comprehensiveness: An organizational information processing theory perspective. Decision Sciences 46(5): 823-861.

Srinivasan, S. 2005. Consequences of financial reporting failure for outside directors: Evidence from accounting restatements and audit committee members. Journal of Accounting Research (May): 291-334.

Srinivasan, S. 2013. A short-seller crashes the party. Harvard Business Review (December): 133-137.

Srinivasan, S., A. S. Wahic and G. Yu. 2015. Admitting mistakes: Home country effect on the reliability of restatement reporting. The Accounting Review (May): 1201-1240.

Srinivasan, V., C. S. Park and D. R. Chang. 2005. An approach to the measurement, analysis, and prediction of brand equity and its sources. Management Science (September): 1433-1448.

Sriram, R. and P. Wheeler. 1998. Uncertainty handling in accounting expert systems: A comparison of alternative approaches to knowledge representation. Studies in Managerial and Financial Accounting (7): 163-186.

Sriram, R. S. 2008. Discussion of “X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 94-96.

Sriram, R. S. and G. Vollmers. 1997. A reexamination of the development of the accounting profession - Critical events from 1912-1940. The Accounting Historians Journal 24(2): 65-90.

Sriram, R. S., V. Arunachalam and D. M. Ivancevich. 2000. EDI adoption and implementation: An examination of perceived operational and strategic benefits, and controls. Journal of Information Systems (Spring): 37-52.

Srivastav, A., K. Keasey, S. Mollah and F. Vallascas. 2017. CEO turnover in large banks: Does tail risk matter? Journal of Accounting and Economics (August): 37-55.

Srivastava, A. 2014. Selling-price estimates in revenue recognition and the usefulness of financial statements. Review of Accounting Studies 19(2): 661-697.

Srivastava, A. 2014. Why have measures of earnings quality changed over time? Journal of Accounting and Economics (April-May): 196-217.

Srivastava, A. 2017. Meditate your way to leadership success! Strategic Finance (May): 23-24.

Srivastava, A. 2019. Improving the measures of real earning management. Review of Accounting Studies 24(4): 1277-1316.

Srivastava, A. 2023. Trivialization of the bottom line and losing relevance of losses. Review of Accounting Studies 28(3): 1190-1208.

Srivastava, A. and A. Mateen. 2020. Supply chain contracts in the presence of gray markets. Decision Sciences 51(1): 110-147.

Srivastava, A., K. M. Bartol and E. A. Locke. 2006. Empowering leadership in management teams: Effects on knowledge sharing, efficacy, and performance. The Academy of Management Journal 49(6): 1239-1251.

Srivastava, R. P. 1985. A note on internal control systems with control components in series. The Accounting Review (July): 504-507.

Srivastava, R. P. 1986. Auditing functions for internal control systems with interdependent documents and channels. Journal of Accounting Research (Autumn): 422-426.

Srivastava, R. P. 2011. An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives. International Journal of Accounting Information Systems 12(2): 126-135.

Srivastava, R. P. 2023. A new measure of similarity in textual analysis: Vector similarity metric versus cosine similarity metric. Journal of Emerging Technologies in Accounting 20(1): 77-90.

Srivastava, R. P. and A. Kogan. 2010. Assurance on XBRL instance document: A conceptual framework of assertions. International Journal of Accounting Information Systems 11(3): 261-273.

Srivastava, R. P. and A. Kogan. 2010. Response to discussions on “Assurance on XBRL instance document: A conceptual framework of assertions”. International Journal of Accounting Information Systems 11(3): 282-284.

Srivastava, R. P. and C. Li. 2008. Risk and reliability formulas for systems security under Dempster-Shafer theory of belief functions. Journal of Emerging Technologies in Accounting (5): 189-219.

Srivastava, R. P. and G. R. Shafer. 1992. Belief-function formulas for audit risk. The Accounting Review (April): 249-283.

Srivastava, R. P. and Q. Liu. 2012. Special issue of JIS on XBRL. Journal of Information Systems (Spring): 97-101.

Srivastava, R. P., S. S. Rao and T. J. Mock. 2013. Planning and evaluation of assurance services for sustainability reporting: An evidential reasoning approach. Journal of Information Systems (Fall): 107-126.

Srivastava, R. P., T. J. Mock and J. L. Turner. 2009. Bayesian fraud risk formula for financial statement audits. Abacus 45(1): 66-87.

St. Bernard, A. R. 1967. Continuing education - The answer to the challenge of change. Management Accounting (June): 14-15.

St. Peter, N. 1948. Finding and controlling the break-even point. N.A.C.A. Bulletin (June 1): 1211-1218.

St. Pierre, E. K. 1996. Accounting education and 150-hour programs: A critical perspective. Journal of Accounting Education 14(2): 141-148.

St. Pierre, K. 2007. Editor's report. Issues in Accounting Education (November): i.

St. Pierre, K. 2007. Incoming editor's report. Issues in Accounting Education (August): 542.

St. Pierre, K. and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263.

St. Pierre, K., R. M. S. Wilson, S. P. Ravenscroft and J. E. Rebele. 2009. The role of accounting education research in our discipline - An editorial. Issues in Accounting Education (May): 123-130.

Staats, B. R. and D. M. Upton. 2011. Lean knowledge work: The "Toyota" principles can also be effective in operations involving judgment and expertise. Harvard Business Review (October): 100-110. (Summary).

Staats, B. R., D. J. Brunner and D. M. Upton. 2011. Lean principles, learning, and knowledge work: Evidence from a software services provider. Journal of Operations Management 29(5): 376-390.

Staats, E. B. 1965. Applying operations research and the management sciences to the problems of government. Management Science (February): C6-C12.

Staats, E. B. 1968. Information needs in an era of change. Management Accounting (October): 11-15.

Staats, E. B. 1969. Uniform cost accounting standards in negotiated defense contracts. Management Accounting (January): 21-25.

Staats, E. B. 1972. The role of the accountant in the 70's. Management Accounting (April): 13-14, 19.

Staats, E. B. 1975. The history of standard no. 409. Management Accounting (October): 21-23, 26.

Stabler, H. F. 1968. George O. May: A Study of Selected Contribution to Accounting Thought. Georgia State University.

Stabler, H. F. and N. X. Dressel. 1981. May and Paton: Two giants revisited. The Accounting Historians Journal 8(2): 79-90.

Stacey, E. F. 1950. Modern handling of laundry bundle includes pricing and costing. N.A.C.A. Bulletin (May): 1078.

Stacey, N. A. H. 1958. The accountant in literature. The Accounting Review (January): 102-105.

Stack, L. 2011. Greed: Connecting the dots . The CPA Journal (August): 13.

Stackpole, T. 2020. We actively avoid information that can help us. Harvard Business Review (September/October): 28-29.

Stackpole, T. 2021. What's so special about founders? Harvard Business Review (July/August): 150-151.

Stackplole, T. 2022. Exploring the metaverse: Is it really the future of human interaction? Harvard Business Review (July/August): 146-147.

Stadler, C. 2007. The 4 principles of enduring success. Harvard Business Review (July-August): 62-72.

Stafford, V. J. 1968. Asset base for performance evaluation. Management Accounting (February): 21-25. (Related to choosing the denominator for the ROI calculation).

Stagliano, A. J. and F. M. Stiner Jr. 1985. Enrollments in accounting programs: Trends and forecasts. Journal of Accounting Education 3(1): 145-163.

Stahl, G. K., I. Bjorkman, E. Farndale, S. S. Morris, J. Paauwe, P. Stiles, J. Trevor and P. Wright. 2012. Six principles of effective global talent management. MIT Sloan Management Review (Winter): 25-32.

Stahl, M. J. and A. M. Harrell. 1981. Modeling effort decisions with behavioral decision theory: Toward an individual differences model of expectancy theory. Organizational Behavior and Human Performance (27): 303-325.

Stahl, M. J. and A. M. Harrell. 1983. Using decision modeling to measure second level valences in expectancy theory. Organizational Behavior and Human Performance: 23-34.

Stahl, M. J. and T. W. Zimmerer. 1984. Modeling strategic acquisition policies: A simulation of executives' acquisition decisions. The Academy of Management Journal 27(2): 369-383.

Stahl, M. J., T. L. Leap and Z. Z. Wei. 1988. Publication in leading management journals as a measure of institutional research productivity. The Academy of Management Journal 31(3): 707-720.

Stahlin, P. V. and N. Grusd. 2011. Blue Ribbon Panel on Private Company Financial Reporting: 'One-size GAAP' does not fit all, and a lender's dissenting view. The CPA Journal (July): 6-10 .

Stajkovic, A. D. and F. Luthans. 1997. A meta-analysis of the effects of organizational behavior modification on task performance, 1975-95. The Academy of Management Journal 40(5): 1122-1149.

Stajkovic, A. D. and F. Luthans. 2001. Differential effects of incentive motivators on work performance. The Academy of Management Journal 44(3): 580-590.

Stake, J. E. 1983. Factors in reward distribution: Allocation motive, gender and protestant work ethic endorsement. Journal of Personality and Social Psychology (February): 410-418.

Stalk, G. and D. Michael. 2011. What the west doesn't get about China: Its export-focused economy is giving way to a consumer-driven market more quickly than most companies think. Here's how to adapt. Harvard Business Review (June): 25-27.

Stalk, G. and H. Foley. 2012. Avoid the traps that can destroy family businesses. Harvard Business Review (January/February): 25-27.

Stalk, G. Jr. 2006. Curveball strategies to fool the competition. Harvard Business Review (September): 114-122.

Stalk, G. Jr. 2006. The costly secret of China sourcing. Harvard Business Review (February): 64-66.

Stalk, G. Jr. 2009. The threat of global gridlock. Harvard Business Review (July-August): 126-129.

Stalk, G. Jr. and A. Iyer. 2016. How to hedge your strategic bets. Harvard Business Review (May): 80-86.

Stalk, G. Jr. and A. M. Webber. 1993. Japan's dark side of time. Harvard Business Review (July-August): 93-103.

Stalk, G. Jr. and R. Lachenauer. 2004. Hardball: Are You Playing to Play or Playing to Win. Harvard Business School Press.

Stalk, G. Jr. and R. Lachenauer. 2004. Hard ball: Five killer strategies for trouncing the competition. Harvard Business Review (April): 62-71. (Devastate rivals' profit sanctuaries, plagiarize with pride, deceive the competition, unleash massive and overwhelming force, and raise competitors' costs).

Stallbaum, S. 2020. Square root costing: Revealing the cost of complexity. Cost Management (March/April): 10-16.

Stallings, M. A. 2017. The potential impact of lease accounting on equity valuation. The CPA Journal (November): 52-56.

Stallman, J. C. 1969. Toward experimental criteria for judging disclosure improvement. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 29-43.

Stallman, J. C. 1971. Reducing the cost of cost control. Management Accounting (July): 59-62.

Stallman, J. C. 1972. A framework for evaluating cost control procedures for a process. The Accounting Review (October): 774-790.

Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395.

Stallworth, H. L. and R. L. Braun. 2007. Computone Corporation: An instructional case in earnings management and revenue recognition. Issues in Accounting Education (May): 319-332.

Stallworth, L. and S. Anderson. 2013. Tax implications for bloggers. The CPA Journal (November): 40-45.

Stam, W. and T. Elfring. 2008. Entrepreneurial orientation and new venture performance: The moderating role of intra- and extraindustry social capital. The Academy of Management Journal 51(1): 97-111.

Stambaugh, C. T. and F. W. Carpenter. 1992. The roles of accounting and accountants in executive information systems. Accounting Horizons (September): 52-63.

Stambaugh, C. T. and F. W. Carpenter. 2009. RFID: Wireless innovations in inventory monitoring and accounting. Strategic Finance (December): 34-40.

Stambaugh, D. M. 1974. Imputed opportunity costs. Management Accounting (December): 39-40.

Stammerjohan, W. W. 2001. Better information through the marriage of ABC and traditional standard costing techniques. Management Accounting Quarterly (Fall): 15-21. (Summary).

Stammerjohan, W. W. and S. C. Hall. 2002. Evaluation of doctoral programs in accounting: An examination of placement. Journal of Accounting Education 20(1): 1-27.

Stammerjohan, W. W., M. A. Leach and C. A. Stammerjohan. 2015. The moderating effects of power distance on the budgetary participation-performance relationship. Advances in Management Accounting (25): 103-148.

Stamp, E. 1965. "A note on current assets": A comment. Abacus 1(2): 188-189.

Stamp, E. 1967. Some further reflections on the investment credit. Journal of Accounting Research (Spring): 124-128.

Stamp, E. 1970. Establishing accounting principles. Abacus 6(2): 96-104.

Stamp, E. 1981. Why can accounting not become a science like physics? Abacus 17(1): 13-27.

Stamp, E. 1982. R. J. Chambers: Laudatio viri veritati studentis. Abacus 18(2): 182-184.

Stamp, E. 1985. The politics of professional accounting research: Some personal reflections. Accounting, Organizations and Society 10(1): 111-123.

Stampfli, M. and D. Pulliam. 2007. IRS scores victory over alleged tax shelter. Journal of Accountancy (April): 78-79.

Stampone, A., D. M. Boyle and D. Hermanson. 2020. An analysis of IMA's Lybrand Awards. Management Accounting Quarterly (Summer): 9-19.

Stanberry, S. A. 2001. Federal Contracting Made Easy. Management Concepts.

Stanberry, S. A. 2008. Federal Contracting Made Easy, 3rd Edition. Management Concepts.

Stancill, A. 2022. Tax implications of owning a second home for a child in college. The CPA Journal (September/October): 14-15.

Stancil, J. L. 2012. Has the S corporation outlived its usefulness? The CPA Journal (February): 40-45.

Stancill, J. M. 2004. Entrepreneurial Finance: For New and Emerging Businesses. South-Western Educational Publishing.

Stancill, J. M. Jr. and A. K. McAdams. 1968. A lock-box model. Management Science (October): B84-B90.

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

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

Standish, P. E. M. 1964. An appraisal of the teaching and study of auditing. The Accounting Review (July): 654-666.

Standish, P. E. M. 1990. The origins of the Plan Comptable Giniral: A study in cultural intrusion and reaction, in A. Craswell (ed.), Collected Papers of the Fqth World Congress of Accounting Historians, University of Sydney, 1988; revised version. Accounting and Business Research (Autumn).

Standish, P. E. M. and S. Ung. 1982. Corporate signaling, asset revaluations and the stock prices of British companies. The Accounting Review (October): 701-715.

Stadler, C., J. Hautz, K. Matzler and S. F. von den Eichen. 2022. Open up your strategy: Making strategy behind closed doors is a prescription for failure when disruptions are coming from all directions. MIT Sloan Management Review (Winter): 1-6.

Stanfield, G. G. 1976. Technology and organization structure as theoretical categories. Administrative Science Quarterly 21(3): 489-493.

Stanford, C. L. 1948. Report of the Committee on Statement of Cost Accounting Concepts: Cost minimization and control as a function of cost accounting. The Accounting Review (January): 31-34.

Stanford, L. 1950. Accumulating information and installing records for a contributory pension plan. N.A.C.A. Bulletin (March): 861-874.

Stanga, K. G. and J. J. Benjamin. 1978. Information needs of bankers. Management Accounting (June): 17-21.

Stanga, K. G. and R. R. Ladd. 1990. Oral communication apprehension in beginning accounting majors: An exploratory study. Issues in Accounting Education (Fall): 180-194. (Note).

Stanier, M. B. 2020. Stop rushing in with advice. MIT Sloan Management Review (Spring): 1.

Stanke, C. M. 1999. Selling the budget. Strategic Finance (September): 46-49. (Requires mastery of basic speaking skills and the latest presentation software).

Stanko, M. A. and D. H. Henard. 2016. How crowdfunding influences innovation. MIT Sloan Management Review (Spring): 15-17.

Stanley, C. H. 1964. Cost-basis valuations in transactions between entities. The Accounting Review (July): 639-647.

Stanley, J. 2018. How Fascism Works: The Politics of Us and Them. Random House. (Summary).

Stanley, J. D. 1959. The general staff: An analysis of its effectiveness. The Journal of the Academy of Management 2(1): 57-62.

Stanley, J. D. 1966. Fictions: legal and organizational. The Academy of Management Journal 9(2): 123-126.

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

Stanley, R. and E. Garro. 2023. Creativity and continuous improvement: Essential for value management. Cost Management (March/April): 5-9.

Stanley, R., M. Mladjenovic and E. Mberg. 2022. What can music teach us about lean? Cost Management (January/February): 15-20.

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

Stanley, T. and S. Marsden. 2012. Problem-based learning: Does accounting education need it? Journal of Accounting Education 30(3-4): 267-289.

Stanley, T. and S. Marsden. 2013. Accountancy capstone: Enhancing integration and professional identity. Journal of Accounting Education 31(4): 363-382.

Stans, M. H. 1946. What small business needs. The Accounting Review (October): 361-371.

Stans, M. H. 1949. Modernizing the income statement. The Accounting Review (January): 3-14.

Stantial, J. 2007. ROI on XBRL. Journal of Accountancy (June): 32-35.

Stanton, C. M. 1990. The FASB and the EITF: Partners or competitors? Journal of Accounting Education 8(2): 321-326. (Emerging Issues Task Force).

Stanton, R. and E. A. Drury. 1981. Forecasting at Hewlett-Packard: Finding a better way. Management Accounting (June): 45-49.

Stapenhurst, T. 2009. The Benchmarking Book: A how-to guide to best practice for managers and practitioners. Butterworth-Heinemann.

Stara, N., P. Shoemaker and J. Brown. 1991. The curriculum required to develop a tax specialist: A comparison of practitioner opinions with current programs. Journal of Accounting Education 9(1): 79-104.

Starbuck, W. H. 1966. On teaching business policy. The Academy of Management Journal 9(4): 356-361.

Starbuck, W. H. 1966. The efficiency of British and American retail employees. Administrative Science Quarterly 11(3): 345-385.

Starbuck, W. H. 1968. Some comments, observations, and objections stimulated by "Design of proof in organizational research". Administrative Science Quarterly 13(1): 135-161.

Starbuck, W. H. 2016. 60th anniversary essay: How journals could improve research practices in social science. Administrative Science Quarterly 61(2): 165-183.

Starch, D. 1923. Testing the effectiveness of advertisements. Harvard Business Review (July): 464-474.

Starch, D.1922. The use and limitations of psychological tests. Harvard Business Review (October): 71-80.

Starik, M. and A. A. Marcus. 2000. Introduction to the special research forum on the management of organizations in the natural environment: A field emerging from multiple paths, with many challenges ahead. The Academy of Management Journal 43(4): 539-546.

Stark, A. W. 1986. More on the discounting of residual income streams. Abacus 22(1): 20-28.

Stark, A. W. 1990. Irreversibility and the capital budgeting process. Management Accounting Research (September): 167-180.

Stark, A. W. and H. M. Thomas. 1998. On the empirical relationship between market value and residual income in the U.K. Management Accounting Research (December): 445-460.

Stark, B. J. and T. R. Miller. 1976. Selected personnel practices relating to research and publication among management faculty. The Academy of Management Journal 19(3): 502-505.

Stark, D. 2022. Book review essay: Questioning humans versus machines: Artificial intelligence in class conflict. Administrative Science Quarterly 67(3): NP42-NP46. Based on Frank, P. 2020. New Laws of Robotics: Defending Human Expertise in the Age of AI. Harvard University Press.

Stark, J. 2004. Product Lifecycle Management: Paradigm for 21st Century Product Realisation. Springer.

Stark, M. E. 1978. A survey of LIFO inventory application techniques. The Accounting Review (January): 182-185.

Stark, S. 1963. Creative leadership: Human vs. metal brains. The Academy of Management Journal 6(2): 160-169.

Stark-Jones, C. 2018. The SBFRC: A decade of advocacy: IMA's Small Business Financial and Regulatory Affairs Committee supports the interests of small businesses, privately held companies, and nonprofit organizations through advocacy efforts, comment letters, and regular communication with regulatory bodies and standards setters. Strategic Finance (June): 21-22.

Stark-Jones, C. and J. Kuba. 2015. Federal regulations 101. Strategic Finance (November): 23-24.

Starke, F. A. and O. Behling. 1975. A test of two postulates underlying expectancy theory. The Academy of Management Journal 18(4): 703-714.

Starke, F. A. and W. W. Notz. 1981. Pre- and post-intervention effects of conventional versus final offer arbitration. The Academy of Management Journal 24(4): 832-850.

Starkman, J. 2008. The Sex of a Hippopotamus: A Unique History of Taxes and Accounting. Twinset Inc.

Starkman, J. 2013. Linux for CPAs. The CPA Journal (November): 66-71.

Starling, G., and O. W. Baskin. 1985. Issues in Business and Society: Capitalism and Public Purpose. Kent Publishing Company.

Starn, W. F. 1964. Prepaid purchasing of single-shipment orders. N.A.A. Bulletin (April): 57-60.

Starr, J. D. and F. Frischknecht. 1966. Free for All. Management Science (February): B281-B286.

Starr, M. K. 1964. Management science and marketing science. Management Science (April): 557-573.

Starr, M. K. 1966. Planning models. Management Science (December): B115-B141.

Starr, M. K. 1968. Guest editorial: The role of management science: Application in a service-oriented society. Management Science (June): B545-B552.

Starr, M. K. and E. D. Goldberg. 1965. Free for all. Management Science (June): B213-B215.

Starr, M. K., C. G. Bigelow and M. D. Rubin. 1966. Free for all. Management Science (October): B109-B110.

Starr, M. K., C. G. Bigelow, S. Eilon and D. P. Deziel. 1966. Free for all. Management Science (August): B594-B597.

Starr, M. K., E. R. Arzac, H. M. Bogo, P. J. F. Pavesi and W. C. Wedley. 1965. Free for all. Management Science (August): B282-B285.

Starr, M. K., G. T. Wilson, M. A. Geisler, B. Giffler and W. A. Reinke. 1966. Free for all. Management Science (June): B504-B511.

Starr, M. K., R. Borchardt, T. P. Nacinovich, Jr. and M. J. Netzorg. 1965. Free for all. Management Science (December): B156-B159.

Starr, M. K., R. E. Machol, G. F. Lenz and B. Bryton. 1965. Free for all. Management Science (October): B43-B48.

Starr, M. K., R. M. Greene, Jr., M. Uretsky and A. D. Moskowitz. 1966. Free for all. Management Science (December): B211-B214.

Starr, M. K., R. T. Livingston and M. D. Rubin. 1966. Free for all. Management Science (April): B382-B389.

Stathopoulos, K. S. Espenlaub and M. Walker. 2004. U.K. executive compensation practices: New economy versus old economy. Journal of Management Accounting Research (16): 57-92.

Statt, C. W. 1969. The annual report: How much does it really cost? Management Accounting (March): 17-18.

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

Staub, E. E. 1915. The designing of accounting systems. Journal of Accountancy (December): 430-437.

Staub, E. E. 1921. Profits and financing of manufacturing corporations. Journal of Accountancy (August): 91-100.

Staub, W. A. 1909. Deferred charges to operating. Journal of Accountancy (October): 401-418.

Staub, W. A. 1914. The interrelation of financial and operating data. Journal of Accountancy (January): 1-12.

Staub, W. A. 1920. How to write a report. Journal of Accountancy (September): 169-173.

Staub, W. A. 1921. Fallacies of the sales tax. Journal of Accountancy (August): 81-90.

Staub, W. A. 1943. Mode of conducting an audit. The Accounting Review (April): 91-98.

Staub, W. A. and W. A. Paton. 1942. The cost principle. The Accounting Review (January): 3-19.

Staubus, G. J. 1952. Payments for the use of capital and the matching process. The Accounting Review (January): 104-113.

Staubus, G. J. 1958. Comments on "Accounting and Reporting Standards for Corporate Financial Statements - 1957 Revision". The Accounting Review (January): 11-24.

Staubus, G. J. 1959. The residual equity point of view in accounting. The Accounting Review (January): 3-13.

Staubus, G. J. 1961. Nonaccounting for noninsurance. The Accounting Review (July): 406-408.

Staubus, G. J. 1962. Decreasing charge depreciation - Still searching for logic. The Accounting Review (July): 497-501.

Staubus, G. J. 1964. Caveat emptor tabulas. N.A.A. Bulletin (February): 37-38.

Staubus, G. J. 1965. The association of financial accounting variables with common stock values. The Accounting Review (January): 119-134.

Staubus, G. J. 1966. Alternative asset flow concepts. The Accounting Review (July): 397-412. (The asset flow concepts include: 1. Earnings, 2. the working capital concept of funds flow from operations, 3. the net quick asset version of funds flow from operations, and 4. a literal cash flow from operations).

Staubus, G. J. 1967. Current cash equivalent for assets: A dissent. The Accounting Review (October): 650-661.

Staubus, G. J. 1967. Statistical evidence of the value of depreciation accounting. Abacus 3(1): 3-22.

Staubus, G. J. 1968. Testing inventory accounting. The Accounting Review (July): 413-424.

Staubus, G. J. 1970. Determinants of the value of accounting procedures. Abacus 6(2): 105-119.

Staubus, G. J. 1971. Activity Costing and Input-Output Accounting. Irwin. Review by C. J. Warrell.

Staubus, G. J. 1973. Measurement of assets and liabilities. Accounting and Business Research. (Autumn): 243-262.

Staubus, G. J. 1975. The responsibility of accounting teachers. The Accounting Review (January): 160-170.

Staubus, G. J. 1976. The effects of price-level restatements on earnings. The Accounting Review (July): 574-589.

Staubus, G. J. 1977. Making Accounting Decisions. Scholars Book Co.

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75.

Staubus, G. J. 1987. The dark ages of cost accounting: The role of miscues in the literature. The Accounting Historians Journal 14(2): 1-18.

Staubus, G. J. 1989. Activity Costing for Decisions: Cost Accounting in the Decision Usefulness Framework. Garland Publishing.

Staubus, G. J. 1990. Activity costing: Twenty years on. Management Accounting Research (December): 249-264.

Staubus, G. J. 1993. The case of the almost identical twins. Issues in Accounting Education (Spring): 187-190.

Staubus, G. J. 1996. Economic Influences on the Development of Accounting Firms. Garland Publishing.

Staubus, G. J. 1999. The Decision Usefulness Theory of Accounting: A Limited History. Garland Publishing.

Staubus, G. J. 2003. An accountant's education. The Accounting Historians Journal 30(1): 155-196.

Staubus, G. J. 2004. On Brian P. West's Professionalism and Accounting Rules. Abacus 40(2): 139-156.

Staubus, G. J. 2004. Two views of accounting measurement. Abacus 40(3): 265-279. (The Chambers/Sydney view that accepts only current realizable price, and the Staubus/mainstream view that accepts several measurement methods in the same financial report).

Staubus, G. J. 2010. Maurice Moonitz: The consummate professional. Accounting Horizons (December): 703-712.

Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74.

Staudinger, J. 2002. The Environmental Guidebook: A Selective Reference Guide to Environmental Organizations and Related Entities. Environmental Frontlines Publishing.

Staunton, J. 2003. A statement of accounting concepts for level 1 of the conceptual framework? Abacus 39(3): 398-414.

Staunton, J. J. 1973. Realization: A misapplied concept in accounting. Abacus 9(2): 193-200.

Staunton, J. J. 2008. Multiple dimensions of accounting in the development of GAAP. Abacus 44(1): 109-135.

Staunton, R. E. 1946. The control of cost in a small manufacturing business. N.A.C.A. Bulletin (October 15): 255-270.

Staunton, R. E. 1947. Costs in relation to production runs. N.A.C.A. Bulletin (May 15): 1117-1127.

Staw, B. M. and E. Szwajkowski. 1975. The scarcity-munificence component of organizational environments and the commission of illegal acts. Administrative Science Quarterly 20(3): 345-354.

Staw, B. M. and G. R. Oldham. 1978. Reconsidering our dependent variables: A critique and empirical study. The Academy of Management Journal 21(4): 539-559.

Staw, B. M. and H. Hoang. 1995. Sunk costs in the NBA: Why draft order affects playing time and survival in professional basketball. Administrative Science Quarterly 40(3): 474-494.

Staw, B. M. and J. Ross. 1978. Commitment to a policy decision: A multi-theoretical perspective. Administrative Science Quarterly 23(1): 40-64.

Staw, B. M. and L. D. Epstein. 2000. What bandwagons bring: Effects of popular management techniques on corporate performance, reputation, and CEO pay. Administrative Science Quarterly 45(3): 523-556.

Staw, B. M. and R. D. Boettger. 1990. Task revision: A neglected form of work performance. The Academy of Management Journal 33(3): 534-559.

Staw, B. M. and S. G. Barsade. 1993. Affect and managerial performance: A test of the sadder-but-wiser vs. happier-and-smarter hypotheses. Administrative Science Quarterly 38(2): 304-331.

Staw, B. M., L. E. Sandelands and J. E. Dutton. 1981. Threat rigidity effects in organizational behavior: A multilevel analysis. Administrative Science Quarterly 26(4): 501-524.

Staw, B. M., N. E. Bell and J. A. Clausen. 1986. The dispositional approach to job attitudes: A lifetime longitudinal test. Administrative Science Quarterly 31(1): 56-77.

Staw, B. M., P. I. McKechnie and S. M. Puffer. 1983. The justification of organizational performance. Administrative Science Quarterly 28(4): 582-600.