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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Education Issues Main Page
Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318.
Lafferty, G. W. 1948. Making industrial accounting real to the student. N.A.C.A. Bulletin (January 1): 517-527.
LaGrone, P. G. 1960. The use of visual aids in elementary and intermediate accounting to determine their practical value in the classroom. The Accounting Review (July): 520-522.
Lamb, E. M. 1967. In-house staff training and development programs. Management Accounting (March): 35-37.
Lambert, C. and E. Pezet. 2011. The making of the management accountant - Becoming the producer of truthful knowledge. Accounting, Organizations and Society 36(1): 10-30.
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Lampe, J. C. 1978. A practical EDP audit/retrieval system for education. The Accounting Review (October): 970-978.
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Lane, J. 1954. Methods and techniques of presenting accounting career opportunities to high school and preparatory school students. The Accounting Review (July): 502-505.
Lane, J. E. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 105-106.
Langenderfer, H. Q. 1996. Review: The Struggle for Status: A History of Accounting Education by Glenn Van Wyhe. The Accounting Historians Journal 23(1): 149-154.
Langenderfer, H. Q. and E. H. Weinwurm. 1956. Bringing accounting curricula up-to-date. The Accounting Review (July): 423-430.
Lanier, D. Jr., K. R. Pope and P. Nkansa. 2020. Using reality TV to enliven learning. Strategic Finance (August): 30-35.
Lantry, T. L. 1971. An experiment. The Accounting Review (July): 596-597.
Larimore, L. K. 1974. Break-even analysis for higher education. Management Accounting (September): 25-28.
Larimore, T. R. 1937. Accounting in the small liberal-arts college. The Accounting Review (June): 180-183.
Larson, M. P. and J. Linnell. 2023. Are students coming to class prepared? The importance of pre-class learning in a flipped classroom. Issues in Accounting Education (August): 183-205.
Larson, R. K. and T. J. Brady. 2009. Incorporating IFRS into the accounting curriculum. Strategic Finance (February): 23-25.
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Lawler, J. 1967. The quest for accounting philosophers. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 86-92. ("We need to attract, and then retain with encouragement, accounting recruits who will not be content with knowledge but will insist upon pursuing wisdom. That mission, as Durant said, calls for more than the mere accumulation of facts; it requires an awareness of how a set of particular facts relate to experience in general, for only then can the import and the value of the facts be ascertained. In order to achieve that kind of insight, a man must acquire some familiarity with a host of subjects. He can do this in part through experience, which is certainly a great teacher; but since no man's life if long enough to offer an adequate amount of it, he must use the short-cuts to knowledge and to wisdom provided by the experiences of others as revealed in the library, the theater, the concert hall, the school room, the office - even the cocktail party" p. 90).
Lawrence, C. 1954. Education for cost control: Round-table method. N.A.C.A. Bulletin (June): 1295-1299.
Lawrence, C. 1955. A suggested program for cooperation between educational institutions and small practitioners. The Accounting Review (October): 645-650.
Lawrence, C. 1955. Teaching responsibilities and machine-graded tests. The Accounting Review (July): 538-539.
Lawrence, C. 1962. Brazil - Education and accountants. The Accounting Review (July): 510-514.
Lawrence, W. B. 1933. Teaching cost accounting. The Accounting Review (June): 155-157.
Lawson, R. 2018. Management accounting education: New imperatives. Strategic Finance (August): 40-45. (Discussion of the competency domains: Strategic management, Reporting and control, Technology & analytics, Business acumen & operations, Leadership, and Professional ethics & values).
Lawson, R. A., E. J. Blocher, P. C. Brewer, J. T. Morris and K. D. Stocks. 2015. Thoughts on competency integration in accounting education. Issues in Accounting Education (August): 149-171.
Lawson, R. A., K. V. Pincus, J. E. Sorensen, K. D. Stocks and D. E. Stout. 2017. Using a life-cycle approach to manage and implement curricular change based on competency integration. Issues in Accounting Education (August): 137-152.
Lawson, R., L. Jiles, A. Sergeant, R. Venkatesh and S. Wolcott. 2022. Preparing future accountants: The IMA Management Accounting Competency Task Force has outlined the essential management accounting competencies needed by all entry-level accountants. Strategic Finance (February): 34-41.
Lay, C. F. 1928. The growth of the controller and the business administration curriculum. The Accounting Review (March): 43-52.
Le Breton, P. P. 1959. A new approach to the teaching of management principles. The Journal of the Academy of Management 2(1): 53-56.
Leana, C., E. Appelbaum and I. Shevchuk. 2009. Work process and quality of care in early childhood education: The role of job crafting. The Academy of Management Journal 52(6): 1169-1192.
Lechner, T. A. and R. Strom. 2014. Raising student awareness of management accounting: A pilot program with promise. Strategic Finance (August): 43-46.
Lee, C., M. Cefaratti and E. Rose-Green. 2016. The incremental benefit of a forensic accounting course to creativity. Journal of Forensic & Investigative Accounting 8(1): 157-167.
Lee, C. J., C. Liu and T. Wang. 1999. The 150-hour rule. Journal of Accounting and Economics (April): 203-228.
Lee, J. Y. 2011. Using a management accounting perspective to evaluate the production of future accounting professionals. Advances in Management Accounting (19): 161-171.
Lee, M. T. and S. K. Widener. 2016. The performance effects of using business intelligence systems for exploitation and exploration learning. Journal of Information Systems (Fall): 1-31.
Lee, S. M. and L. J. Moore. 1974. Optimizing university admissions planning. Decision Sciences 5(3): 405-414.
Lee, S. M. and L. J. Moore. 1975. Optimizing university admissions planning: Reply to comment. Decision Sciences 6(1): 192-193.
Lee, W. E. 2020. Sustainability in action. An experiential learning approach helps students understand how to address environmental sustainability issues in accounting. Strategic Finance (August): 48-53.
Lehman, C. M. 2003. Creating Dynamic Multimedia Presentations, 2e. South-Western Educational Publishing.
Lehman, M. W. and C. M. Lehman. 2001. On with the show! Strategic Finance (September): 56-61. (Related to making presentations).
Lehmann, C. M. 2012. Integrating generalized audit software and teaching fraud detection in information systems auditing courses. Journal of Forensic & Investigative Accounting 4(1): 319-368.
Lehmann, C. M. 2015. Case: Asset misappropriation schemes: Short cases for use in the classroom. Journal of Forensic & Investigative Accounting 7(2): 340-362. (The page numbers of this paper overlap with the Nikitkov and Stone paper. This paper should start at page 390).
Leland, T. W. 1945. Educational prerequisites for the certificate. The Accounting Review (April): 191-194.
Lengnick-Hall, C. A. and M. M. Sanders. 1997. Designing effective learning systems for management education: Student roles, requisite variety, and practicing what we teach. The Academy of Management Journal 40(6): 1334-1368.
Lento, C. 2018. Student usage of assessment-based and self-study online learning resources in introductory accounting. Issues in Accounting Education (November): 13-31.
Leonardi, P. M., M. H. Jackson and A. Diwan. 2009. 18The enactment-externalization dialectic: Rationalization and the persistence of counterproductive technology design practices in student engineering. The Academy of Management Journal 52(2): 400-420.
Lepp, G. 2010. Knowledge and use of Student-Centered Instructional Techniques, Alternative Assessment Methods, and New Educational Technology in Adult Business Education. Doctoral Dissertation. Capella University.
LeSage, J. C. and F. Casal. 2019. KPMG master's program expands into tax. The CPA Journal (September): 16-17.
Leslie, D. W. 2008. Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004. A Report of the American Accounting Association. (Note).
Levitan, A. S. 1988. Using a data base management system in an accounting information systems course. Journal of Information Systems (Spring): 73-78.
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Lewis, C. 2018. Mixing old and new teaching methods to get better student results. The CPA Journal (September): 8-9.
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Li, Z., C. Chen and K. T. Jones. 2018. Nontraditional college students: Strategies for minimizing tax liabilities and avoiding pitfalls. The CPA Journal (September): 42-46.
Liao, S. S. 1978. Learner directed instruction: Additional evidences. The Accounting Review (January): 155-161.
Light, D. Jr. 1979. Surface data and deep structure: Observing the organization of professional training. Administrative Science Quarterly 24(4): 551-559.
Lillis, C. M. and P. L. Shaffer. 1977. Economic output as an organizational effectiveness measure for universities. The Academy of Management Journal 20(3): 476-482.
Limayem, M. and C. Cheung. 2011. Predicting the continued use of internet-based learning technologies: The role of habit. Behaviour & Information Technology 30(1): 91-99.
Limayem, M. and C. M. K. Cheung. 2008. Understanding information systems continuance: The case of internet-based learning technologies. Information and Management (45): 227-232.
Limayem, M. and S. Hirt. 2003. Internet-based teaching: How to encourage university students to adopt advanced internet-based technologies? Journal of the Association for Information System 4, Article 3, August.
Lin, P. and L. M. Smith. 2006. Using a web-based accounting system for teaching accounting system design and implementation. Journal of Information Systems (Fall): 65-79.
Lincoln, J. T. 1929. Company training for college graduates. Harvard Business Review (July): 432-443. (Survey results from 274 companies. The theme of this paper is summed up by the following quote. "The popularizing of this idea of internship by university faculties will assist the young man entering the business world to obtain a truer picture of conditions as they actually exist, and will place the feet of promising young men more directly upon the road to success.").
Lindquist, T. M. 2012. Online accounting degrees: Research on the quality of for-profit and not-for-profit programs. The CPA Journal (April): 66-71.
Lindquist, T. M. and G. Smith. 2013. Top schools' success on the computerized CPA exam: Reasons for improved performance. The CPA Journal (May): 66-71.
Lipsky, D. 1945. A new role for the accounting instructor. The Accounting Review (July): 344-347.
Littleton, A. C. 1933. Independent study. The Accounting Review (June): 160-161.
Littleton, A. C. 1936. The professional college. The Accounting Review (June): 109-116.
Littleton, A. C. 1937. Accounting theses: A list compiled. The Accounting Review (September): 313-315.
Littleton, A. C. 1942. The meaning of accounting education. The Accounting Review (July): 215-221.
Littleton, A. C. 1943. Examinations in auditing. The Accounting Review (October): 307-316.
Littleton, A. C. 1945. Association reports: Representative college programs (Continued from October). The Accounting Review (July): 380-389.
Littleton, A. C. 1946. Guidance tests for accounting students. The Accounting Review (October): 404-409.
Liu, C. Z., B. J. Rowe, R. Serrett and M. L. Shelton. 2013. Leveling the playing field: Can students succeed in highly technical business courses delivered online? Global Perspectives on Accounting Education (10): 135-149.
Liu, Y. 2001. The Harvard Business School Guide to Careers in Finance, 2002. Harvard Business School Press.
Lively, H. M. and N. J. Mastracchio Jr. 2012. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. The CPA Journal (October): 62-65.
Livermore, S. 1925. University courses in accounting: III. Harvard Graduate School of Business Administration. Journal of Accountancy (January): 24-26.
Lockwood, J. 1938. Early university education in accountancy. The Accounting Review (June): 131-144.
Loeb, I. 1927. The place of accounting instruction. The Accounting Review (March): 46-47.
Loeb, S. E. and J. P. Bedingfield. 1972. Teaching accounting ethics. The Accounting Review (October): 811-813.
Long, B. J. and B. L. McGuire. 2001. Reforming an accounting program: Sailing the ship through the academic doldrums. Management Accounting Quarterly (Summer): 18-26.
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Lorange, P. 2002. New Visions for Management Education: Leadership Challenges. Pergamon Press.
Lord, A. T. 2004. ISACA model curricula 2004. International Journal of Accounting Information Systems 5(2): 251-265.
Lord, E. W. 1924. Teaching accounting at Boston University. Journal of Accountancy (November): 345-347.
Lorig, A. N. 1958. A non-thesis program for masters' candidates. The Accounting Review (January): 126-128.
Lorig, A. N. 1960. Training accountants in Great Britain. The Accounting Review (July): 455-463.
Lorig, A. N. 1961. Training accountants in Holland and West Germany. The Accounting Review (April): 232-238.
Losi, H. J., E. V. Isaacson and D. M. Boyle. 2022. Integrating data analytics into the accounting curriculum: Faculty perceptions and insights. Issues in Accounting Education (November): 1-23.
Lossett, R. D. and M. Moustafa. 1975. The nature of the demand for doctorates in accounting. The Accounting Review (October): 874-881.
Lotto, L. S. 1983. More on loose coupling. Administrative Science Quarterly 28(2): 294-296.
Lougheed, L. 1998. KAPLAN SUCCESS WITH WORDS FOR THE TOEFL: THE ENGLISH VOCABULARY GUIDE FOR INTERNATIONAL STUDENTS (Success With Words, Vocabulary Guides for Students and Professionals). Kaplan.
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Lovata, L. M. 2007. Earnings management: The game. Journal of Forensic Accounting 8(1-2): 227-244. ("This paper describes a game used to help students understand that information asymmetry exists between managers and the public, and that public information may be misstated to increase management wealth").
Lovell, J. B. 1959. Training the junior industrial accountant. N.A.A. Bulletin (April): 89-90.
Lowe, R. E. 1965. Public accounting internships. The Accounting Review (October): 839-846.
Lubell, M. S. and B. C. Broden. 1975. The masters degree in taxation: An academic survey. The Accounting Review (January): 170-176.
Lucas, H. C. Jr., J. C. Larreche and D. B. Montgomery. 1974. Integrating the computer into a business school curriculum. Decision Sciences 5(2): 268-283.
Luman, J. A. 1911. Importance of accounting training. Journal of Accountancy (April): 405-413.
Lundberg, A. and G. Westerman. 2020. The Transformer CLO: The role of the chief learning officer isn't just about training anymore in today's dynamic business environmnet. Harvard Business Review (January/February): 84-93.
Lundy, B., A. Sergeant and L. Jiles. 2021. Accounting curricula in the digital age: Accounting programs need to ensure that students are equipped with digital capabilities that will prepare them for leadership roles in the profession. Strategic Finance (August): 28-33. (Mandating Excel Certification, financial modeling with Excel, use of the Alteryx analytics process automation software platform in the management accounting course, using advanced analytics functions in Tableau in auditing, etc.).
Luthans, F. 1967. Faculty promotions: An analysis of central administrative control. The Academy of Management Journal 10(4): 385-394.
Luthans, F. and R. M. Hodgetts. 1969. Managerial analysis of doctoral candidates and professors: Research attitudes and interpersonal relations. The Academy of Management Journal 12(2): 213-221.
Luthans, F., J. W. Walker and R. M. Hodgetts. 1969. Evidence on the validity of management education. The Academy of Management Journal 12(4): 451-457.
Lutz, F. W. 1982. Tightening up loose coupling in organizations of higher education. Administrative Science Quarterly 27(4): 653-669. (Part of a special section on the utilization of organizational research, part 1).
Lutz, F. W. 1983. Reply to "More on loose coupling". Administrative Science Quarterly 28(2): 296-298.
Lynn, E. S. 1964. Education for the profession. The Accounting Review (April): 371-376.
Lyon, L. S. 1924. Accounting courses in universities. Journal of Accountancy (December): 422-429.
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Maas, J. D. and B. A. Leauby. 2014. Active learning and assessment: A student guide to using concept mapping in financial accounting. Global Perspectives on Accounting Education (11): 41-63.
Macaulay, H. 1955. Responsibilities of the professional accounting firms in continuing the training of college graduates. The Accounting Review (January): 48-50.
MacFarland, G. A. 1927. Accounting in the Wharton School. The Accounting Review (June): 175-177.
MacKenzie, O. 1964. Accreditation of accounting curricula. The Accounting Review (April): 363-370.
Mackey, J. T. and F. Deng. 2018. Leaving your comfort zone: Research-based suggestions for improving innovative management control systems. Management Accounting Quarterly (Summer): 20-30.
MacLean, H. I. 1934. Unit costs of instruction at the University of Pennsylvania. The Accounting Review (March): 33-37.
MacNeill, J. H. 1968. [The common body of knowledge for CPAs: Some problems in analysis]: A reply. Journal of Accounting Research (Spring): 141.
Madden, D. L. 1970. Bridging the gap between business and academic environments. The Accounting Review (January): 145-150.
Madden, J. T., R. A. Stevenson and W. R. Gray. 1928. The place of accounting in the commerce curriculum. The Accounting Review (June): 189-207.
Madison, R. L., R. T. Grenci and W. N. Bockanic. 2017. The value of student internships and faculty residencies. Management Accounting Quarterly (Spring): 22-31.
Madsen, P. E. 2015. Has the quality of accounting education declined? The Accounting Review (May): 1115-1147.
Magee, R. P. and S. A. Zeff. 2016. Lawrence Revsine: Influential teacher and author. Accounting Horizons (December): 517-524.
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Mandel, B. J. 1963. A course in statistical sampling for accountants, auditors and financial managers. The Accounting Review (April): 400-406.
Mann, H. 1984. A worksheet for demonstrating the articulation of financial statements. The Accounting Review (October): 669-673.
Manners, G. E. Jr. 2006. Six levels of financial knowledge. Strategic Finance (August): 32-39.
Manns, C. L. and J. G. March. 1978. Financial adversity, internal competition, and curriculum change in a university. Administrative Science Quarterly 23(4): 541-552.
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Markides, C. 2007. In search of ambidextrous professors. The Academy of Management Journal 50(4): 762-768.
Marple, R. P. 1956. Try this on your class, professor. The Accounting Review (July): 492-497. (The all fixed cost company).
Marsh, J. A. and G. R. Henning. 1987. Some history of the debate on educational policy of accountants in Australia. Abacus 23(1): 55-68.
Marshall, L. 2007. Measuring assurance of learning at the degree programming academic major levels. Journal of Education for Business 83(2): 101-109.
Marshall, P. D., R. F. Dombroski, R. M. Garner and K. J. Smith. 2010. The accounting education gap. The CPA Journal (June): 6-10.
Martell, K. 2007. Assessing student learning: Are business schools making the grade? Journal of Education for Business 82(4): 189-195.
Martin, C. A. 1965. Programmed learning and the teaching of accounting. Abacus 1(1): 92-96.
Martin, D. D. 1977. Professors' home office expenses: A recent development and economic extension. The Accounting Review (April): 492-497.
Martin, J. R. Not dated. Adult education opportunities. Management And Accounting Web. AdultEducationOpportunities
Martin, J. R. Not dated. Framework for Ph.D. study of management accounting. Management And Accounting Web. FrameworkForPh.D.Study
Martin, J. R. Not dated. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. MAAWTextbookMain
Martin, J. R. Not dated. Management Accounting Course - Graduate or upper level: Suggested topics and related materials. Management And Accounting Web. GraduateManagementAccountingCourse
Martin, J. R. Not dated. Notes to those considering an Accounting Ph.D. Management And Accounting Web. NotesforAccountingPhDStudents
Martin, J. R. Not dated. Self study management accounting courses. Management And Accounting Web. SelfStudy
Martin, J. R. Not dated. The accounting doctoral shortage and opportunities to teach accounting. Management And Accounting Web. Accounting Doctoral Shortage
Martin, J. R. 1987. Integrating the Major concepts and techniques of cost and management accounting: A recommendation. Issues in Accounting Education (Spring): 72-84.
Martin, J. R. 1994. A controversial-issues approach to enhance management accounting education. Journal of Accounting Education 12(1): 59-75. (Summary).
Martin, J. R. 1998. Expanding The perspective of performance analysis to include the concepts of SPC, ABCM and REA database Systems. Advances in Accounting Education: 25-41. (Summary).
Martin, J. R. 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations from Deming’s theory of management perspective. Issues in Accounting Education (November): 1079-1094. (Summary).
Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education (Winter): 35-50.
Martin, J. R. and E. J. Laughlin. 1988. A graphic approach to variance analysis emphasizes concepts rather than mechanics. Issues in Accounting Education (Fall): 351-364.
Martin, R. B. and T. R. Waymire. 2017. Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit course. Journal of Accounting Education (40): 43-54.
Martinson, O. B. and E. T. Cole. 2002. Improving accounting education through outcomes assessment. Management Accounting Quarterly (Winter): 1-6.
Mashek, D. 2022. Collaboration is a key skill. So why aren't we teaching it? MIT Sloan Management Review (Summer): 1-4.
Mason, P. 1948. Problems in the handling of large sections in accounting by the lecture method. The Accounting Review (April): 179-182.
Massel, M. S. 1945. Accounting training for the government service. The Accounting Review (April): 206-210.
Massoudi, D., S. Koh, P. J. Hancock and L. Fung. 2017. The effectiveness of usage of online multiple choice questions on student performance in introductory accounting. Issues in Accounting Education (November): 1-17.
Mastracchio, N. J. Jr. 2008. The role of NASBA and state boards in accounting education. The CPA Journal (March): 64-68.
Mastracchio, N. J. Jr. 2017. A positive look at accounting education. The CPA Journal (September): 32-35.
Mastracchio, N. J. Jr. and H. M. Lively. 2012. Multiple auditing standards intensify the dilemma of what to teach: Diverging guidance presents challenges for educators. The CPA Journal (October): 66-67.
Mastro, A. J. 1967. EDP in one elementary course. The Accounting Review (April): 371-374.
Mastro, A. J. and F. R. Hartman. 1960. An evaluation of a slide-lecture method for teaching a large section of college auditing. The Accounting Review (April): 324-329.
Mathieu, J. E. and R. L. Leonard, Jr. 1987. Applying utility concepts to a training program in supervisory skills: A time-based approach. The Academy of Management Journal 30(2): 316-335.
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Matusiak, L. W. 1960. The role of educators in the American Institute's professional development program. The Accounting Review (April): 197-202.
Matz, A. 1948. Teaching standard costs and flexible budget with three- and two-variance methods. The Accounting Review (July): 309-313.
Matz, A. 1951. The accounting senior seminar in the Wharton School. The Accounting Review (April): 262-265.
Mautz, R. K. 1949. Teaching the significance of practical considerations. The Accounting Review (October): 435-438.
Mautz, R. K. 1949. Using practical accounting experience in teaching. The Accounting Review (July): 317-320.
Mautz, R. K. 1951. The intermediate course in accounting. The Accounting Review (April): 239-244.
Mautz, R. K. 1974. Where do we go from here? The Accounting Review (April): 353-360.
Maxwell, A. D. 1956. Answering examination questions. The Accounting Review (October): 636-645.
Maxwell, A. D. and W. H. Taylor.1942. A study of accounting curricula. The Accounting Review (April): 141-149.
May, G. O. 1945. Teaching accounting to non-technical students. The Accounting Review (April): 131-138.
May, W. W., editor. 1990. Ethics in the Accounting Curriculum: Cases and Readings. American Accounting Association.
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McCann, D. 2013. The (Liberal Arts) education of a CFO: It's said to be of questionable value. But a liberal arts education can provide a vital advantage in a finance career, as four CFOs found. CFO (October): 44-48.
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McIntyre, E. V. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: An extension. The Accounting Review (October): 839-840.
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