Management And Accounting Web

Energy and Energy Accounting Bibliography

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

Energy Main Page

Adams, S. J. and G. E. Whittenburg. 1981. How the energy tax act affects capital budgeting. Management Accounting (November): 34-35, 38-39, 52.

Apostolou, B., N. Apostolou and L. C. Scaupp. 2018. Assessing and responding to cyber risk: The Energy Industry as example. Journal of Forensic & Investigative Accounting 10(1): 73-86.

Arnold, V., P. McKenzie and S. G. Sutton. 1994. Instructional case: Arkansas Solar Heating Corporation. Issues in Accounting Education (Fall): 353-365.

Baudot, L. and D. J. Cooper. 2022. Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector. Accounting, Organizations and Society (99): 101308.

Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

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

Boatsman, J. R., I. K. Khurana and M. L. Loudder. 2000. The economic implications of proposed changes in the accounting for nuclear decommissioning costs. Accounting Horizons (June): 211-233.

Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.

Brown, C. A. and V. Cosenza. 2015. Evaluating energy credits. The CPA Journal (October): 37-39.

Butterworth, S., N. Subramaniam and M. M. S. Phang. 2015. Carbon risk management: A comparative case study of two companies within the Australian energy sector. Journal of Applied Management Accounting Research (Winter): 9-40.

Chisholm, R. F., S. V. Kasl and B. Eskenazi. 1983. The nature and predictors of job related tension in a crisis situation: Reactions of nuclear workers to the Three Mile Island accident. The Academy of Management Journal 26(3): 385-405.

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

Dalkey, N. C. 1965. Solvable nuclear war models. Management Science (July): 783-791.

DENCOR ENERGY COST CONTROLS, INC.: International Competitive Benchmarks and Financial Analysis. 2000. ICON Group International Inc.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Nuclear decommissioning costs: The impact of recoverability risk on valuation. Journal of Accounting and Economics (April): 207-230.

D'Souza, J., J. Jacob and N. S. Soderstrom. 2000. Trident Utility: Accounting for nuclear decommissioning costs. Journal of Accounting Education 18(2): 157-169.

Esty, D. C. and S. Charnovitz. 2012. Green rules to drive innovation. Harvard Business Review (March): 120-123. (Ten energy and environmental policy proposals).

Eversole, H. B. 1950. Approaches to some of the accounting problems in the field of atomic energy development. N.A.C.A. Bulletin (January): 613-622.

Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Gartenberg, M. 1980. How Dow accounts for its energy use. Management Accounting (March): 10-12.

Gray, D. G. 1956. Controlling construction outlay in a power company. N.A.C.A. Bulletin (February): 754-761.

Harvard Business Review. 2016. How to nudge employees to conserve energy. Harvard Business Review (December): 26.

Hoffelder, K. 2012. Renewed concerns about renewables: Key tax credits for investments in renewable-energy projects could soon begin to expire. CFO (July/August): 15-17.

Hoffman, M. J. R. and K. McKenzie. 2010. Shining light on a solar investment. The CPA Journal (September): 50-57.

Hoffman, M. J. R. and K. McKenzie. 2012. Is the sun still shining on investments in solar electric property? The CPA Journal (September): 36-41.

İşlegen, O. and S. Reichelstein. 2011. Carbon capture by fossil fuel power plants: An economic analysis. Management Science (January): 21-39.

Jamison, T. 2001. United States Department of Energy life cycle baseline reviews: Ten basic questions a reviewer should ask. The Journal of Cost Analysis & Management 3(1): 51-63.

Jarrett, A. P. 1971. Manufacturing power substations: An accounting practice report. Management Accounting (March): 39-42.

Johnstone, D. J. 2003. Replacement cost asset valuation and regulation of energy infrastructure tariffs. Abacus 39(1): 1-41.

Jupe, R. 2012. The privatization of British Energy: Risk transfer and the state. Accounting, Organizations and Society 37(2): 116-129.

Kendall, J. P. 1924. The expense of power and building service. National Association of Cost Accountants Official Publications (February 1): 3-9.

Leibs, S. 2012. Going for the green: An energy company CFO explains why finance executives should make sales calls. CFO (April): 36-38.

Lucki, M. 2011. 80 countries and counting: From Olympic stadiums to nuclear cleanups, CH2M Hill is as ubiquitous as it is anonymous. CFO (June): 36-38.

Markey, E. J. and A. Levitt Jr. 1995. An exchange between the honorable Edward J. Markey, Chairman, U.S. House of Representatives subcommittee on telecommunications and finance, Committee on Energy and Commerce and the honorable Arthur Levitt, Jr. Chairman, Securities and Exchange Commission. Accounting Horizons (March): 71-78.

Martin, L. A., C. Subramaniam and R. L. Vigeland. 2000. The effects of SFAS No. 90 on nuclear electric utilities. Accounting Horizons (June): 191-209.

McCann, D. 2013. Solar crowdfunding heats up. CFO (December): 9.

McFadden, J. A. 1958. Accounting for the operation of nuclear reactors. N.A.A. Bulletin (September): 35-45.

McGahan, A. M. 2022. Book review: Lenox, M. and R. Duff. 2021. The Decarbonization Imperative: Transforming the Global Economy by 2050. Administrative Science Quarterly 67(3): NP60-NP62.

Morse, G. 2009. Six sources of limitless energy. Harvard Business Review (September): 66-67.

Parsons, J. E. 2018. Discussion of Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1499-1504.

Redd, R. O. 1981. The controller and energy management. Management Accounting (March): 48-51, 56.

Reichelstein, S. and A. Sahoo. 2018. Relating product prices to long run marginal cost: Evidence from solar photovoltaic modules. Contemporary Accounting Research 35(3): 1464-1498.

Rogers, J. E. 2011. The CEO of Duke Energy on learning to work with green activists. Harvard Business Review (May): 51-54.

Ross, J. and B. M. Staw. 1993. Organizational escalation and exit: Lessons from the Shoreham nuclear power plant. The Academy of Management Journal 36(4): 701-732.

Rasmussen, W. G. 1981. Alabama Gas Corp. estimates unbilled energy. Management Accounting (February): 23-27.

Scudiere, P. M. 1980. Justifying proposals to save energy. Management Accounting (March): 42-49.

Segarra, M. 2012. Apply these breaks: Small and midsize companies shouldn't overlook these tax incentives for research and development, exports, and energy efficiency. CFO (April): 23-24.

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

Swift, K. D. 2011. Is a solar energy system right for your organization? Management Accounting Quarterly (Summer): 38-47.

Trotman, A. J. and K. T. Trotman. 2015. Internal audit's role in GHG emissions and energy reporting: Evidence from audit committees, senior accountants, and internal auditors. Auditing: A Journal of Practice & Theory 34(1): 199-230.

Ureel, W. L. 1973. Nuclear fuel accounting. Management Accounting (July): 14-16, 24.

Virtanen, T., M. Tuomaala and E. Pentti. 2013. Energy efficiency complexities: A technical and managerial investigation. Management Accounting Research (December): 401-416.

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

Winston, A., G. Favaloro and T. Healy. 2017. Energy strategy for the C-suite. Harvard Business Review (January/February): 138-146. (Five steps for building an energy strategy).

Wouters, M., F. Stadtherr and M. Kirchberger. 2016. Kuhle Engler Kraftwagen AG - Analyzing energy costs for the 2025 energy efficiency challenge. IMA Educational Case Journal 9(2): 1-8.

Wouters, M., M. Kirchberger and F. Stadtherr. 2016. Kuhle Engler Kraftwagen AG, Part 2: Evaluating investments for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal 9(4): 1-7.

Wyman, H. E. and J. E. Ketz. 1982. Managing corporate energy needs: The role of management accounting (a summary). Management Accounting (September): 32.

Zhou, W., W. Huang and S. X. Zhou. 2017. Energy performance contracting in a competitive environment. Decision Sciences 48(4): 723-765.