Management And Accounting Web

Main Bibliography
Section W: WAA-WAN


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

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

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W, K. L. 1924. Examination in commercial law. Journal of Accountancy (May): 384-394.

Waber, B., J. Magnolfi and G. Lindsay. 2014. Workspaces that move people. Harvard Business Review (October): 68-77. (Designing spaces to get people to bump into each other to increase productivity and creativity).

Wachholz, G. J. 1958. Realizing cost objectives governed by profit objectives. N.A.A. Bulletin (August): 27-36.

Wachter, M. 2002. 8 Lies of Teamwork. Corporateimpact.

Waddell, C. 2016. Using network analysis to detect collusive fraud could notorious fraudsters have been caught in the act? The CPA Journal (March): 38-45.

Waddell, W. H. and N. Bodek. 2005. Rebirth of American Industry. PCS Press.

Waddock, S. 2002. Leading Corporate Citizens: Vision, Value Added. McGraw-Hill.

Waddock, S. 2005. Hollow men and women at the helm ... Hollow accounting ethics? Issues in Accounting Education (May): 145-150. (Summary).

Waddock, S. A. and S. B. Graves. 1997. The corporate social performance-financial performance link. Strategic Management Journal 18(4): 303-319.

Wade, D., B. Long and B. L. McGuire. 2006. Maintaining professional interaction and relevant practical experience. Management Accounting Quarterly (Winter): 43-51. (Related to the faculty internship program at the University of Southern Indiana).

Wade, D. and R. J. Recardo. 2001. Corporate Performance Management: How to build a better organization through measurement-driven strategic alignment. Butterworth-Heinemann.

Wade, E. B. 1917. Accounting features of public utility valuations. Journal of Accountancy (September): 193-200.

Wade, F. J. 1924. Modern accountancy. Journal of Accountancy (December): 419-421.

Wade, H. H. 1931. Notes receivable discounted. The Accounting Review (December): 311-312. (JSTOR link).

Wade, H. H. 1931. Adjustments for goods in process. The Accounting Review (December): 312. (JSTOR link).

Wade, H. H. 1935. Methods of teaching a survey course in accounting. The Accounting Review (March): 11-13. (JSTOR link).

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194. (JSTOR link).

Wade, H. H. 1962. Comments on research bulletins. The Accounting Review (April): 217-222. (JSTOR link).

Wade, H. H. 1963. Accounting for the investment credit. The Accounting Review (October): 714-718. (JSTOR link).

Wade, H. H. 1968. Rationalization of schedule G-income averaging. The Accounting Review (January): 154-156. (JSTOR link).

Wade, J. 1996. A community-level analysis of sources and rates of technological variation in the microprocessor market. The Academy of Management Journal 39(5): 1218-1244. (JSTOR link).

Wade, J., C. A. O'Reilly, III and I. Chandratat. 1990. Golden Parachutes: CEOs and the exercise of social influence. Administrative Science Quarterly 35(4): 587-603. (JSTOR link).

Wade, J. B., A. Swaminathan and M. S. Saxon. 1998. Normative and resource flow consequences of local regulations in the American brewing industry, 1845-1918. Administrative Science Quarterly 43(4): 905-935. (JSTOR link).

Wade, J. B., J. F. Porac, T. G. Pollock and S. D. Graffin. 2006. The burden of celebrity: The impact of CEO certification contests on CEO pay and performance. The Academy of Management Journal 49(4): 643-660. (JSTOR link).

Wade, M. M. 1987. How to motivate and retain employees in a depressed economy. Management Accounting (November): 33-37.

Wade, R. C. 1967. A technique for initializing exponential smoothing forecasts. Management Science (March): 601-602. (JSTOR link).

Wade, S. and T. Stephenson. 2009. Do taxpayers want less aggressive returns? The CPA Journal (February): 40-42.

Wade-Benzoni, K. A. 2002. A golden rule over time: Reciprocity in intergenerational allocation decisions. The Academy of Management Journal 45(5): 1011-1028. (JSTOR link).

Wademan, D. 2004. Remember Who You Are: Life Stories That Inspire the Heart and Mind. Harvard Business Press.

Wademan, D. 2005. The best advice I ever got. Harvard Business Review (January): 35-44. (Summary).

Wadhwa, A. and S. Kotha. 2006. Knowledge creation through external venturing: Evidence from the telecommunications equipment manufacturing industry. The Academy of Management Journal 49(4): 819-835. (JSTOR link).

Wadsworth, G. H. 1950. Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): 1501-1508.

Wadsworth, G. H. 1955. Approaching mechanical applications wisely. N.A.C.A. Bulletin (April): 1069-1077.

Wageman, R. 1995. Erratum: Interdependence and group effectiveness. Administrative Science Quarterly 40(2): 367. (JSTOR link).

Wageman, R. 1995. Interdependence and group effectiveness. Administrative Science Quarterly 40(1): 145-180. (JSTOR link).

Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics (March): 341-363.

Wagenhofer, A. 1996. The value of distorting overhead cost allocations in an agency setting. Management Accounting Research (December): 367-385.

Wagenhofer, A. 2006. Management accounting research in German-speaking countries. Journal of Management Accounting Research (18): 1-19.

Wagenhofer, A. 2010. Discussion of "Signaling firm value to active investors". Review of Accounting Studies 15(3): 620-628.

Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.

Wagenhofer, A. 2016. Exploiting regulatory changes for research in management accounting. Management Accounting Research (June): 112-117.

Wager, K. A., F. W. Lee and J. P. Glaser. 2009. Health Care Information Systems: A Practical Approach for Health Care Management, 2nd edition. Jossey-Bass.

Wager, L. W. 1965. Leadership style, hierarchical influence, and supervisory role obligations. Administrative Science Quarterly 9(4): 391-420. (JSTOR link).

Wager, N. A. 1987. Eric Louis Kohler in the Accounting Profession. Georgia State University.

Waggoner, S. S. 1985. Pension accounting: The liability controversy. Management Accounting (July): 54-57.

Wagiciengo, M. M. and A. R. Belal. 2012. Intellectual capital disclosures by South African companies: A longitudinal investigation. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 111-119.

Wagner, A. F. 1920. Greenhouse accounting. Journal of Accountancy (February): 98-103.

Wagner, A. F. 1922. Cost systems and operating statistics. Journal of Accountancy (September): 198-202.

Wagner, A. F. and J. A. White. 1956. An experiment in education. The Accounting Review (January): 77-81. (JSTOR link).

Wagner, C. R. 1982. How to conserve energy and save costs. Management Accounting (August): 43-51.

Wagner, D. G. and J. Berger. 1985. Do sociological theories grow? American Journal of Sociology (90): 697-728.

Wagner, E. L., J. Moll and S. Newell. 2011. Accounting logics, reconfiguration of ERP systems and the emergence of new accounting practices: A sociomaterial perspective. Management Accounting Research (September): 181-197.

Wagner, F. W. Jr. 1952. A cost reduction department. N.A.C.A. Bulletin (July): 1302-1314.

Wagner, H. M. 1957. A linear programming solution to dynamic Leontief type models. Management Science (April): 234-254. (JSTOR link).

Wagner, H. M. 1959. On a class of capacitated transportation problems. Management Science (April): 304-318. (JSTOR link).

Wagner, H. M. 1960. On the optimality of pure strategies. Management Science (April): 268-269. (JSTOR link).

Wagner, H. M. 1969. Principles of Operations Research: With Applications to Managerial Decisions. Prentice Hall.

Wagner, H. M. and J. S. C. Yuan. 1968. Algorithmic equivalence in linear fractional programming. Management Science (January): 301-306. (JSTOR link).

Wagner, H. M. and T. M. Whitin. 1958. Dynamic version of the economic lot size model. Management Science (October): 89-96. (JSTOR link).

Wagner, H. M., M. O'Hagan and B. Lundh. 1965. An empirical study of exactly and approximately optimal inventory policies. Management Science (May): 690-723. (JSTOR link).

Wagner, H. M., R. J. Giglio and R. G. Glaser. 1964. Preventive maintenance scheduling by mathematical programming. Management Science (January): 316-334. (JSTOR link).

Wagner, J. 1984. Overcoming the we/they syndrome. Management Accounting (September): 47-50.

Wagner, J. 1986. Operating rhythm. Management Accounting (June): 36-39.

Wagner, J. 2007. It's the journey that matters. Strategic Finance (March): 42-45. (Related to the CMA).

Wagner, J. A. III. 1995. Studies of individualism-collectivism: Effects on cooperation in groups. The Academy of Management Journal 38(1): 152-172. (JSTOR link).

Wagner, J. A. III and R. Z. Gooding. 1987. Effects of societal trends on participation research. Administrative Science Quarterly 32(2): 241-262. (JSTOR link).

Wagner, J. A. III and R. Z. Gooding. 1987. Shared influence and organizational behavior: A meta-analysis of situational variables expected to moderate participation-outcome relationships. The Academy of Management Journal 30(3): 524-541. (JSTOR link).

Wagner, J. J. 1988. Sales mix: The key to needed profit. Journal of Cost Management (Winter): 26-32.

Wagner, J. W. 1965. Defining objectivity in accounting. The Accounting Review (July): 599-605. (JSTOR link).

Wagner, J. W. 1969. EDP and the auditor of the 1970's. The Accounting Review (July): 600-604. (JSTOR link).

Wagner, M. F. 1929. Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15).

Wagner, R. M. 1976. Segmented reporting. Management Accounting (April): 29-32.

Wagner, S. 2009. Hands around the job. Mechanical Engineering (February): 28-31.

Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.

Wagner, T. and T. Dintersmith. 2015. Most Likely to Succeed: Preparing our kids for the Innovation Era. Scibner. (Showcases high schools and programs that foster innovation rather than rote memorization).

Wagner, W. D. 1944. Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): 1163-1178.

Wagner, W. G., J. Pfeffer and C. A. O'Reilly, III. 1984. Organizational demography and turnover in top-management group. Administrative Science Quarterly 29(1): 74-92. (JSTOR link).

Wahba, M. A. and H. J. Shapiro. 1973. Managerial assessment of organizational components. The Academy of Management Journal 16(2): 277-284. (JSTOR link).

Wahlen, J. M. 1994. The nature of information in commercial bank loan loss disclosures. The Accounting Review (July): 455-478. (JSTOR link).

Wahlen, J. M. 2001. Discussion of: “Do stock prices of property casualty insurers fully reflect information about earnings, accruals, cash flow and development?” Review of Accounting Studies 6(2-3): 221-228.

Wahlen, J. M. 2015. Discussion of "The effects of norms on investor reactions to derivative use." Contemporary Accounting Research 32(4): 1555-1559.

Wahlen, J. M. and M. M. Wieland. 2011. Can financial statement analysis beat consensus analysts' recommendations? Review of Accounting Studies 16(1): 89-115.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to IASC discussion paper: Shaping IASC for the future. Accounting Horizons (December): 443-452.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value. Accounting Horizons (December): 501-508

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the special report of the G4-1, "Reporting financial performance: A proposed approach". Accounting Horizons (September): 365-379.

Wahlström, G. 2009. Risk management versus operational action: Basel II in a Swedish context. Management Accounting Research (March): 53-68.

Wahyuni, D. 2012. The research design maze: Understanding paradigms, cases, methods and methodologies. Journal of Applied Management Accounting Research (Winter): 69-80.

Wainberg, J. and S. Perreault. 2016. Whistleblowing in audit firms: Do explicit protections from retaliation activate implicit threats of reprisal? Behavioral Research In Accounting 28(1): 83-93.

Wainberg, J. S., T. Kida, M. D. Piercey and J. F. Smith. 2013. The impact of anecdotal data in regulatory audit firm inspection reports. Accounting, Organizations and Society 38(8): 621-636.

Wait, D. J. 1980. Productivity measurement: A management accounting challenge. Management Accounting (May): 24-30.

Waite, T. 2003. Keeping to the fairway. Harvard Business Review (April): 29-37. (Case study).

Waite, T. J. 2002. Stick to the core - or go for more? Harvard Business Review (February): 31-36. (Case study).

Wakayama, T., J. Shintaku and T. Amano. 2012. What Panasonic learned in China. Harvard Business Review (December): 109-113.

Wakefield, R. L. 2008. Accounting and Machiavellianism. Behavioral Research In Accounting 20(1): 115-129.

Wakeman, L. M. 1980. Optimal tax depreciation. Journal of Accounting and Economics (December): 213-237.

Wald, A., C. Schneider, M. Schulze and F. Marfleet. 2013. A study on the status quo, current trends, and success factors in cost management. Cost Management (November/December): 28-38.

Wald, A., F. Marflett, C. Schneider, A. Görner and R. Gleich. 2013. The hidden potential of overhead cost reduction: A study in European countries. Cost Management (May/June): 28-30, 32-38.

Walden, R. E. 1942. Cost analysis for electric utilities. The Accounting Review (July): 257-264. (JSTOR link).

Walden, R. E. 1951. A course in accounting theory. The Accounting Review (April): 221-225. (JSTOR link).

Walden, S. 1988. Beyond the variance: Cost accounting challenges for the 90s. Journal of Cost Management (Winter): 39-43.

Waldman, D. A., G. G. Ramírez, R. J. House and P. Puranam. 2001. Does leadership matter? CEO leadership attributes and profitability under conditions of perceived environmental uncertainty. The Academy of Management Journal 44(1): 134-143. (JSTOR link).

Waldmann, E. 2010. A managers reaction to unfavourable budget variances: A psychological insight. Journal of Applied Management Accounting Research (Winter): 59-64.

Waldmann, E. 2010. Enhancing the teaching of management accounting through the use of innovative assignment design. Journal of Applied Management Accounting Research (Summer): 81-86. (A computer program that generates individual management accounting assignments with solutions).

Waldmann, E. and V. C. S. Raghavan. 2002. Applying marketing science to service quality in accounting. Journal of Applied Management Accounting Research (Winter): 16-30.

Waldow, O. A. 1936. Cost control of bank operations. N.A.C.A. Bulletin (March 1): 721-728.

Waldow, O. A. 1939. The duties and responsibilities of a bank auditor. N.A.C.A. Bulletin (May 1): 1105-1120.

Waldron, A. 2014. Consider this before serving on a board. Journal of Accountancy (January): 20-21.

Wardron, A. 2014. Professional liability: Spotlight. Journal of Accountancy (May): 16-17.

Waldron, A. 2014. Risky business of serving the rich and famous. Journal of Accountancy (July): 16-17. (CPAs who provide various services to high-profile individuals are at risk of being blamed for a decline in the celebrity's net worth).

Waldrup, B., K. Capriotti and S. C. Anderson. 2004. Forensic accounting techniques: A defensible investigatory process for litigation purposes. Journal of Forensic Accounting (5): 1-16.

Waldrup, B. E., J. B. MacArthur and J. E. Michelman. 2009. Does your system need a tune-up? Strategic Finance (June): 46-51. (How a municipal utility company revived its ABC system).

Waldrop, D. 1998. Creating visibility. Management Accounting (November): 50-54. (How to market yourself).

Walendowski, G. and M. A. Diamond. 1980. RRA - Will it work? Management Accounting (March): 21-25. (Reserve recognition accounting).

Wales, S. H. 1962. Intangible expenses and amortizing intangible assets. The Accounting Review (January): 96-98. (JSTOR link).

Walgenbach, P. H. 1959. Legal views of the corporate income tax provision. The Accounting Review (October): 579-583. (JSTOR link).

Walgenbach, P. H. 1961. Report of the annual convention. The Accounting Review (January): 119-120. (JSTOR link).

Walgenbach, P. H. 1962. Report of the annual convention. The Accounting Review (January): 103-104. (JSTOR link).

Walgenbach, P. H. 1963. Report of the annual convention. The Accounting Review (January): 148-149. (JSTOR link).

Walgenbach, P. H. 1964. Report of the annual convention. The Accounting Review (January): 150-152. (JSTOR link).

Walgenbach, P. H. and W. G. Frank. 1971. A simulation model for applying audit-sampling techniques. The Accounting Review (July): 583-588. (JSTOR link).

Walker, B. 1945. Predetermination opportunities for accountants. N.A.C.A. Bulletin (January 15): 511-516. (Related to war contract settlement claims).

Walker, B. A., D. Kapelianis and M. D. Hutt. 2005. Competitive cognition. MIT Sloan Management Review (Summer): 10-12.

Walker, C. A. 2002. Saving your rookie managers from themselves. Harvard Business Review (April): 97-102.

Walker, C. E. 1931. The history of the joint stock company. The Accounting Review (June): 97-105. (JSTOR link).

Walker, C. G. 1962. Doubtful areas in lease capitalization. N.A.A. Bulletin (March): 15-24.

Walker, C. W. 1971. Profitability and responsibility accounting. Management Accounting (December): 23-30.

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.

Walker, D. A. 1971. The estimation of linear production functions having multicollinear inputs. Decision Sciences 2(4): 448-459.

Walker, D. M. 2005. Seven voices from the profession. Journal of Accountancy (October): 26-27.

Walker, D. M. 2006. Enhancing public confidence: The GAO's peer review experience. Journal of Accountancy (July): 56-59.

Walker, D. M. 2012. The CPA's role in restoring fiscal sanity. Journal of Accountancy (June): 100-102, 104.

Walker, G. 1985. Network position and cognition in a computer software firm. Administrative Science Quarterly 30(1): 103-130. (JSTOR link).

Walker, G. and D. Weber. 1984. A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(3): 373-391. (JSTOR link).

Walker, G. and D. Weber. 1984. Errata: A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(4): 627. (JSTOR link).

Walker, G. and D. Weber. 1987. Supplier competition, uncertainty, and make-or-buy decisions. The Academy of Management Journal 30(3): 589-596. (JSTOR link).

Walker, G. and L. Poppo. 1991. Profit centers, single-source suppliers, and transaction costs. Administrative Science Quarterly 36(1): 66-87. (JSTOR link).

Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182. (JSTOR link).

Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259. (JSTOR link).

Walker, J. M. 1971. Papers on the science of administration: Comment. The Academy of Management Journal 14(2): 259-265. (JSTOR link).

Walker, J. P. and J. J. Surdick. 1988. Controllers vs. MIS managers: Who should control corporate information systems? Management Accounting (May): 22-25.

Walker, J. W. 1966. Cumulative book review index, January 1961 through December 1965. The Academy of Management Journal 9(1): 78-89. (JSTOR link).

Walker, J. W. 1967. Book review index. January 1962 through December 1966. The Academy of Management Journal 10(1): 83-95. (JSTOR link).

Walker, J. W. 1966. Book review index. January 1966 through July 1966. The Academy of Management Journal 9(4): 371-376. (JSTOR link).

Walker, J. W. 1968. On organization planning. The Academy of Management Journal 11(1): 114-115. (JSTOR link).

Walker, J. W. 1972. Human resource planning: Proposal for a new journal. The Academy of Management Journal 15(2): 246-248. (JSTOR link).

Walker, K. and E. Johnson. 2006. Delivering quality accounting services. Management Accounting Quarterly (Summer): 9-17.

Walker, K. B. 1996. Efficiency and effectiveness reviews in health care organizations. Journal of Cost Management (Spring): 80-86.

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

Walker, K. B. 2008. SOX, ERP, and BPM: A trifecta that can make your business run better. Strategic Finance (December): 46-53.

Walker, K. B. 2017. What's going on in business schools? Part II. The CPA Journal (September): 26-30.

Walker, K. B. and C. E. Bain. 1989. Sales volume forecasting: A comparison of management, statistical, and combined approaches. Journal of Management Accounting Research (1): 119-135.

Walker, K. B. and G. M. Fleischman. 2012. Measuring management accounting service quality. Management Accounting Quarterly (Spring): 15-27.

Walker, K. B. and G. M. Fleischman. 2013. Toeing the line: The ethics of manipulating budgets and earnings. Management Accounting Quarterly (Spring): 18-24.

Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Walker, K. B. and E. N. Johnson. 1999. The effects of a budget-based incentive compensation scheme on the budgeting behavior of managers and subordinates. Journal of Management Accounting Research (11): 1-28. (Summary).

Walker, K. B. and L. A. McClelland. 1991. Management forecasts and statistical prediction model forecasts in corporate budgeting. Journal of Accounting Research (Autumn): 371-381. (JSTOR link).

Walker, K. B. and L. A. McClelland. 1994. Accounting education in New Zealand: A model for reforming the American system? Journal of Accounting Education 12(4): 343-357.

Walker, K. B. and P. L. Ainsworth. 2001. Developing a process approach in the business core curriculum. Issues in Accounting Education (February): 41-66.

Walker, K. B. and T. Zinsli. 1993. Coors Shenandoah: Brewing a better start-up operation. Journal of Cost Management (Summer): 5-12.

Walker, K. B. and T. Zinsli. 1993. The Coors Shenandoah experience. Management Accounting (March): 37-41. (Related to Coors' new information system).

Walker, K. B., G. M. Fleischman and E. N. Johnson. 2011. A call for research on management accounting service quality. Advances in Management Accounting (19): 1-22.

Walker, K. B., G. M. Fleischman and T. Stephenson. 2010. The incidence of documented standards for research in departments of accounting at US institutions. Journal of Accounting Education 28(2): 43-57.

Walker, M. 1984. Risk attitudes, value-restricted preferences, and public choice over lotteries and information systems. The Accounting Review (April): 278-286. (JSTOR link).

Walker, M. 1989. Agency theory: A falsificationist perspective. Accounting, Organizations and Society 14(5-6): 433-453.

Walker, M. 1998. Management accounting and the economics of internal organization: A review essay. Management Accounting Research (March): 21-30.

Walker, M. C. 1979. Determining the appropriate discount rate for private, not-for-profit operations. Management Accounting (March): 54-56.

Walker, P. and D. Hanna. 1999. What makes a merger successful? Strategic Finance (April): 58-62.

Walker, P. L., W. G. Shenkir and S. Hunn. 2001. Developing risk skills: An investigation of business risks and controls at Prudential Insurance Company of America. Issues in Accounting Education (May): 291-313.

Walker, P. L., W. G. Shenkir and T. L. Barton. 2015. Establish a risk challenge culture. Strategic Finance (April): 22-29.

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

Walker, R. G. 1923. The municipal balance-sheet. Journal of Accountancy (March): 186-201.

Walker, R. G. 1926. The governmental budget as an instrument of control. The Accounting Review (June): 33-47. (JSTOR link).

Walker, R. G. 1968. Disclosure by diversified companies. Abacus 4(1): 27-38.

Walker, R. G. 1976. An evaluation of the information conveyed by consolidated statements. Abacus 12(2): 77-115.

Walker, R. G. 1977. The Hatry affair. Abacus 13(1): 78-82.

Walker, R. G. 1978. International accounting compromises: The case of consolidation accounting. Abacus 14(2): 97-111.

Walker, R. G. 1992. The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus 28(1): 3-35.

Walker, R. G. 2003. Objectives of financial reporting. Abacus 39(3): 340-355.

Walker, R. G. 2004. Gaps in guidelines on audit committees. Abacus 40(2): 157-192.

Walker, R. G. 2007. Reporting entity concept: A case study of the failure of principles-based regulation. Abacus 43(1): 49-75.

Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.

Walker, R. G. 2009. Public sector consolidated statements - An assessment. Abacus 45(2): 171-220.

Walker, R. G. 2011. Issues in the preparation of public sector consolidated statements. Abacus 47(4): 477-500.

Walker, R. G. and G. R. Oliver. 2005. Accounting for expenditure on software development for internal use. Abacus 41(1): 66-91.

Walker, R. G. and J. Mack. 1998. The influence of regulation on the publication of consolidated statements. Abacus 34(1): 48-74.

Walker, R. G. and S. Jones. 2003. Measurement: A way forward. Abacus 39(3): 356-374.

Walker, R. G. and S. Jones. 2012. Reporting on infrastructure in Australia: Practices and management preferences. Abacus 48(3): 387-413.

Walker, R. G. and S. P. Robinson. 1994. Competing regulatory agencies with conflicting agendas: Setting standards for cash flow reporting in Australia. Abacus 30(2): 119-139.

Walker, R. G. and S. P. Robinson. 1994. Related party transactions: A case study of inter-organizational conflict over the 'Development' of disclosure rules. Abacus 30(1): 18-43.

Walker, R. G., F. L. Clarke and G. W. Dean. 2000. Options for infrastructure reporting. 36(2): 123-159.

Walker, S. P. 1991. The defense of professional monopoly: Scottish chartered accountants and "satellites in the accounting firmament". Accounting, Organizations and Society 16(3): 257-283.

Walker, S. P. 1995. The genesis of professional organization in Scotland: A contextual analysis. Accounting, Organizations and Society 20(4): 285-310.

Walker, S. P. 1998. How to secure your husband's esteem. Accounting and private patriarchy in the British middle class household during the nineteenth century. Accounting, Organizations and Society 23(5-6): 485-514.

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Walton, S. 1908. Sinking funds and reserve accounts. Journal of Accountancy (October): 394-399.

Walton, S. 1909. Earnings and income. Journal of Accountancy (April): 452-469.

Walton, S. 1909. Relation of the commercial lawyer to the certified public accountant. Journal of Accountancy (January): 205-213.

Walton, S. 1910. Accounting terminology. Journal of Accountancy (February): 275-278.

Walton, S. 1914. Comparative percentages on wrong basis. Journal of Accountancy (September): 225-230.

Walton, S. 1914. Cemetery accounts. Journal of Accountancy (August): 140-142.

Walton, S. 1914. Colorado examination. Journal of Accountancy (August): 134-135.

Walton, S. 1914. Mortgages. Journal of Accountancy (August): 142-144.

Walton, S. 1914. Partnership liquidation. Journal of Accountancy (September): 220-223.

Walton, S. 1914. Percentage of profits as salary to a partner. Journal of Accountancy (September): 225.

Walton, S. 1914. Sale of depreciated assets. Journal of Accountancy (October): 316-332.

Walton, S. 1914. Sinking fund. Journal of Accountancy (August): 144-149.

Walton, S. 1914. Sinking funds again. Journal of Accountancy (September): 231-232.

Walton, S. 1914. State Board of Accountancy of Colorado. Journal of Accountancy (August): 135-139.

Walton, S. 1914. Students' department: Advantages of double-entry, Rules for journalizing, Debit and credit, Relation of the proprietor to the business, Every double-entry a journal entry, Journal nature of cash book, Journalizing all entries, Double-entry books, Problem/solution. Journal of Accountancy (April): 309-321.

Walton, S. 1914. Students' department: Case/reply, Some common misconceptions, Imprest system, Partners' drawings, Interest on partners' capital, Problems/solutions. Journal of Accountancy (July): 64-79.

Walton, S. 1914. Students' department: C.P.A. examinations. Journal of Accountancy (June): 459-473.

Walton, S. 1914. Students' department: Compound interest, Treatment of errors in old books out of balance. Journal of Accountancy (November): 380-392.

Walton, S. 1914. Students' department: Deferred debits and credits, Differences in nature of deferred items, Treatment in the books, Inventories, Purchases, Principal and income/comments on the answer, Adjusting the monthly statements. Journal of Accountancy (May): 384-395.

Walton, S. 1914. Students' department: The origin of credit, The first account book; the day book, Single entry and ledger systems, The cashbook, Single entry in actual use, Determining profit or loss, Statement of condition; proprietor's account, Uncertainty of single entry; comparative balance sheets. Journal of Accountancy (March): 223-233.

Walton, S. 1914. Students' department: True education, Advantages of an accounting education, Accounting problems, Analysis and imagination, Problem/solution. Journal of Accountancy (January): 71-79.

Walton, S. 1914. Students' department: When confusion arises, Giving correct names, Matter of unrealized profits. Journal of Accountancy (February): 157-163.

Walton, S. 1915. A question as to duty of a receiver. Journal of Accountancy (April): 317-319.

Walton, S. 1915. C. P. A. examinations. Journal of Accountancy (March): 230-242.

Walton, S. 1915. Discount on capital stock. Journal of Accountancy (November): 392-394.

Walton, S. 1915. Effective business letters. Journal of Accountancy (August): 157-159.

Walton, S. 1915. Red-tape versus common sense. Journal of Accountancy (June): 474-478.

Walton, S. 1915. Students department: Cash discount as a penalty. Journal of Accountancy (May): 387-390.

Walton, S. 1915. Students department: Cost of breakage and leakage. Journal of Accountancy (February): 149-152.

Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.

Walton, S. 1915. Students department: Words often used incorrectly. Journal of Accountancy (November): 385-386. (Invoice, inventory, customers, imprest system, real estate, same, voucher, and state of affairs).

Walton, S. 1916. A national accounting standard. Journal of Accountancy (June): 464-466.

Walton, S. 1916. Accounting education. Journal of Accountancy (April): 292-294.

Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.

Walton, S. 1916. Corporation accounting. Journal of Accountancy (January): 66-68.

Walton, S. 1916. Discount on long time notes. Journal of Accountancy (January): 68-69.

Walton, S. 1916. Farm loans, federal land banks. Journal of Accountancy (September): 222-228.

Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.

Walton, S. 1916. Long and short sales, inter-branch accounts. Journal of Accountancy (June): 466-475.

Walton, S. 1916. Municipal ownership of public utilities. Journal of Accountancy (February): 146-149.

Walton, S. 1916. Partnership adjustments. Journal of Accountancy (February): 152-153.

Walton, S. 1916. Profit due to increase in weight of merchandise, partnership adjustments, loose leaf books, and receiver's accounts. Journal of Accountancy (January): 69-77.

Walton, S. 1916. Realization and liquidation statement. Journal of Accountancy (January): 79-80.

Walton, S. 1916. "Recruits wanted". Journal of Accountancy (May): 389-391.

Walton, S. 1916. Students' department. Journal of Accountancy (November): 394-406.

Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.

Walton, S. 1916. Unissued capital stock. Journal of Accountancy (September): 233.

Walton, S. 1917. Cultivating the analytical faculty. Journal of Accountancy (August): 146-148.

Walton, S. 1917. Partnerships. Journal of Accountancy (August): 134-145.

Walton, S. 1917. Practical application of theoretical knowledge. Journal of Accountancy (October): 276-282.

Walton, S. 1917. Students' department. Journal of Accountancy (January): 64-76.

Walton, S. 1917. Students' department. Journal of Accountancy (May): 389-398.

Walton, S. 1917. Students' department. Journal of Accountancy (March): 190-209.

Walton, S. 1917. Students' department. Journal of Accountancy (November): 403-410.

Walton, S. 1917. Students' department. Journal of Accountancy (December): 464-481.

Walton, S. 1917. The institute examination. Journal of Accountancy (September): 227-237.

Walton, S. 1917. "Theory and practice". Journal of Accountancy (August): 148-151.

Walton, S. 1917. Unissued stock and treasury stock. Journal of Accountancy (June): 455-459.

Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.

Walton, S. 1918. Surplus adjustment, and legal fees during and after construction. Journal of Accountancy (December): 460-472.

Walton, S. 1918. Vouchers: Distribution of expenses. Journal of Accountancy (November): 395-396.

Walton, S. 1918. What is goodwill worth?, Wrong posting of a correct entry. Journal of Accountancy (November): 384-390.

Walton, S. 1919. Accounting theory and practice: Part I. Journal of Accountancy (February): 141-154.

Walton, S. 1919. Accounting theory and practice: Part II. Journal of Accountancy (March): 227-237.

Walton, S. 1919. Accounting theory and practice, Actuarial questions (optional), Reserve for taxes. Journal of Accountancy (April): 305-317.

Walton, S. 1919. American Institute examination. Journal of Accountancy (July): 55-68.

Walton, S. 1919. American institute examination: Theory and practice examination, part II. Journal of Accountancy (August): 143-154.

Walton, S. 1919. Anticipating profits, Club initiation fees. Journal of Accountancy (March): 237-239.

Walton, S. 1919. Auditing, Increase in stumpage value, Book entries affecting contracts. Journal of Accountancy (January): 68-80.

Walton, S. 1919. Goodwill - Or speculation, Relation of trade-marks to goodwill, Patents, Sinking funds or serial bond plan, Table of accumulation of sinking fund. Journal of Accountancy (May): 379-390.

Walton, S. 1919. Increasing capital stock out of surplus, Dividing partnership profits. Journal of Accountancy (February): 154-157.

Walton, S. 1919. Institute examination auditing, Treasury stock and surplus. Journal of Accountancy (September): 226-236.

Walton, S. 1919. Interest on unpaid cumulative dividends, Deceptive averaging again, No-par-value stock and convertible notes. Journal of Accountancy (September): 236-239.

Walton, S. 1919. "Kiting". Journal of Accountancy (June): 466-471.

Walton, S. 1919. Notes in a balance-sheet, When is a profit made? Journal of Accountancy (August): 154-156.

Walton, S. 1919. Omission from inventory, Premium on convertible notes. Journal of Accountancy (June): 475-477.

Walton, S. 1919. Profits and dividends, Amortizing serial bonds, Life Insurance Policy as an asset, Errors in posting and in trial balance, Stock dividend - Or bonus. Journal of Accountancy (December): 461-473.

Walton, S. 1919. Profit percentage basis. Journal of Accountancy (May): 393-394.

Walton, S. 1919. Students' department. Journal of Accountancy (November): 385-399.

Walton, S. 1919. Treasury stock, Transactions between partner and firm, Stock not fully paid, Interest as an element of cost, Future value of real estate, Depreciation reserve in sale of factory. Journal of Accountancy (October): 305-314.

Walton, S. 1920. American Institute examination. November, 1919. Journal of Accountancy (January): 67-78.

Walton, S. 1920. American Institute examination, November, 1919. Journal of Accountancy (February): 145-156.

Walton, S. 1920. Charge and discharge, Capital stock temporarily in Abeyance, Writing up land value, Padding invested capital, Commission on sale of capital stock, Fire losses, Controlling account for freight on delivered goods, Profit on returned purchases, Cash discount on capital purchases, Valuations by appraisal company, Present worth of an annuity, Treasury stock - Dividends on no-par stock, Pro-rating rent. Journal of Accountancy (April): 306-318.

Walton, S. 1920. Inventory at cost or market, Stock record at branches, Capitalization of goodwill, Averaging cost. Journal of Accountancy (February): 156-159.

Walton, S. 1920. American Institute examination, May, 1920. Journal of Accountancy (July): 69-80.

Walton, S. 1920. American Institute Examination, May, 1920. Journal of Accountancy (August): 145-160.

Walton, S. 1920. Institute examinations, November, 1919. Journal of Accountancy (March): 223-236.

Walton, S. 1920. Lawyer vs. accountant in partnership liquidation, Discounts on capital expenditures. Journal of Accountancy (May): 386-399.

Walton, S. 1920. Utility of percentages, Interdependent variables, Amortizing discount on installment contracts. Journal of Accountancy (June): 463-478.

Walton, S. and A. A. W. 1915. Foolish problems. Journal of Accountancy (November): 391-392.

Walton, S. and A. Flume. 1915. Cash discount and prepaid freight. Journal of Accountancy (December): 468.

Walton, S. and A. M. Drury. 1915. Salary payable by the month. Journal of Accountancy (June): 479-480.

Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.

Walton, S. and B. R. 1915. A practical problem. Journal of Accountancy (December): 465-468.

Walton, S. and C. D. Marshall. 1916. Problem, corporation accounting. Journal of Accountancy (April): 299-304.

Walton, S. and C. H. Rievers. 1915. Inventorying goods received from underlying companies. Journal of Accountancy (December): 470-472.

Walton, S. and C. Jacobs. 1915. Student department: Cash discount. Journal of Accountancy (May): 385-387.

Walton, S. and C. M. L. 1915. Bank accounts on the ledger. Journal of Accountancy (November): 394-396.

Walton, S. and C. M. Van Cleve. 1914. Students' department/comment to letter. Journal of Accountancy (June): 457-458.

Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.

Walton, S. and E. J. Meunier. 1916. Sinking funds, sinking funds and depreciation, stock with no face value, and test by double entry. Journal of Accountancy (February): 149-155.

Walton, S. and E. Porter. 1916. Stock with no par value. Journal of Accountancy (June): 475-476.

Walton, S. and F. C. Adam. 1914. Percentages. Journal of Accountancy (September): 223-225.

Walton, S. and F. R. Wheeler. 1916. Insurance policy as an asset. Journal of Accountancy (April): 297-299.

Walton, S. and G. A. G. 1915. Foreign shipments. Journal of Accountancy (June): 483-486.

Walton, S. and G. A. G. Students' department. Journal of Accountancy (December): 477-488.

Walton, S. and G. H. K. 1916. Inventory at cost or market. Journal of Accountancy (April): 304-306.

Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.

Walton, S. and H. A. Finney. 1918. Students' department: Institute examination, November, 1917. Journal of Accountancy (January): 64-78.

Walton, S. and H. A. Finney. 1918. Students' department: Institution examination, November, 1917. Accounting theory and practice - Part II. Journal of Accountancy (February): 140-154.

Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.

Walton, S. and H. M. C. 1915. Moving machinery as deferred charge. Journal of Accountancy (June): 480-481.

Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.

Walton, S. and Inquirer. 1915. Suspected defalcation - Duty of auditor. Journal of Accountancy (April): 319-320.

Walton, S. and J. W. Crosby. 1915. Fixed assets at cost or market. Journal of Accountancy (June): 482-483.

Walton, S. and L. H. Charland. 1915. Problem. Olivedale Land Improvement Company. Journal of Accountancy (May): 395-397.

Walton, S. and M. H. Rose. 1916. Capital stock with no par value. Journal of Accountancy (April): 294-297.

Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.

Walton, S. and R. S. Curtis. 1915. Cash discount on returned goods. Journal of Accountancy (April): 317.

Walton, S. and T. L. Mcleod. 1915. Joint builder venture. Journal of Accountancy (December): 460-465.

Walton, S. and W. R. Reid. 1916. Averaging cost of material. Journal of Accountancy (March): 234-235.

Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions. Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark".).

Walton, S., C. H. Leckie and G. U. Stiff. 1915. Records destroyed by fire. Journal of Accountancy (June): 478-479.

Walton, S, E. H. Monaghan and J. E. Fitch. 1915. Treasury stock. Journal of Accountancy (May): 392-394.

Walton, S., et al. 1918. Carrying stock in other companies, express charges, bonus stock, increase in market price of fixed assets, making good previous losses of capital, interest on deferred purchase price. Journal of Accountancy (November): 388-395.

Walton, S., et al. 1918. Students' department: Institute examination, Accounting theory and practice May, 1918, delinquent stock subscriptions, discount on treasury stock, allocating general expense to departments, problem of unsatisfactory results, and sales of raw material. Journal of Accountancy (September): 222-237.

Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institute examination, Accounting theory and practice May 1918, outside investments, interest on investments, and valuation of assets bought with treasury stock. Journal of Accountancy (October): 306-320.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.

Walton, S., H. A. Smith, and J. Doe. 1917. The institute examination II. Journal of Accountancy (October): 307-322.

Walton, S., J. O. Williamson, W. W. McClellan, G. T. Watts. 1914. Student's department: Averages again. The last word on capital as a liability. Journal of Accountancy (December): 471-479.

Walton, S., P. A. G., V. E. J. and E. Force. 1915. Students department: Items affecting different periods, installment notes, and interest as manufacturing cost. Journal of Accountancy (November): 387-391.

Walton, S., R. H. Montgomery, C. H. R., J. B. Abbot, et al. 1917. Students' department. Journal of Accountancy (February): 145-156.

Walton, S., R. S. Curtis, J. W. Cassin and F. O. Beerman. 1915. Students department: Negotiable paper and other topics. Journal of Accountancy (July): 58-70.

Walton, S., S. Komorski, et al. 1917. Students' department. Journal of Accountancy (April): 306-318.

Walton, S., T. G. Flynn and F. J. H. 1915. Notes receivable. Journal of Accountancy (April): 313-316.

Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.

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