Management And Accounting Web

History and Development of Management
and Accounting Bibliography A-K

A-K  |  L-Z

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

History & Development Main Page  |  The Accounting Historians Journal

AAA. 1966. A Statement of Basic Accounting Theory. The American Accounting Association.

Abdel-Kader, M. and R. Luther. 2006. IFAC's conception of the evolution of management accounting: A research note. Advances in Management Accounting (15): 229-247.

Ackoff, R. L. 1993. From mechnanistic to social systemic thinking. Systems Thinking in Action Conference.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.

Alagiah, R. 2006. The object and the subject of accounting budgets: Evidence of early use by British colonial houses. Journal of Applied Management Accounting Research (Summer): 63-76.

Alford, L. P. 1934. Henry Laurence Gantt: Leader in Industry. The American society of Mechanical Engineers.

Allen, D. G. and K. McDermott. 1993. Accounting for Success: A History of Price Waterhouse in America 1890-1990. Harvard Business School Press.

Anderson, S. W. and W. N. Lanen. 1999. Economic transition, strategy and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society 24(5-6): 379-412.

Antoni, T. 1977. ‘The Pisan Document of Philadelphia (La Carta Pisa de Filadelfia)’. Accounting Historians Journal, Spring.

Anthony, R. N. 1975. The rebirth of cost accounting. Management Accounting (October): 13-16.

Anthony, R. N. 1989. Reminiscences about management accounting. Journal of Management Accounting Research (1): 1-20. (Summary).

Anthony, R. N. 2003. Management accounting: A personal history. Journal of Management Accounting Research (15): 249-253.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (January): 1-8.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (February): 81-92.

Anyon, J. T. 1925. Early days of American accountancy. Journal of Accountancy (March): 161-169.

Apple C. 2020. The 18 closest presidential elections. The Atlanta Journal Constitution. (November 24): A6. (Summary).

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

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

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

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

Arnold, P. J. 1998. The limits of postmodernism in accounting history: The Decatur experience. Accounting, Organizations and Society 23(7): 665-684.

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

Arthur Anderson & Co. 1974. The First Sixty Years 1913-1973. Arthur Anderson & Co.

Arthur Anderson & Co. 1988. A Vision of Grandeur. Arthur Anderson & Co.

Backer, M. editor. 1966. Modern Accounting Theory: A Revision of Handbook of Modern Accounting Theory. Prentice-Hall, Inc. (Contents).

Bailey, D. T. 1984. European accounting history, in H. P. Holzer (ed.), International Accounting, Harper and Row.

Baker, J. W. 1913. 20th Century Bookkeeping and Accounting: A treatise on Modern Bookkeeping, Accounting, and Business Customs, as Illustrated in the "Business Transactions" Which Accompany This Work. South-Western Publishing Co.

Baker, R. and A. Burlaud. 2015. The historical evolution. The CPA Journal (August): 54-60.

Baladouni, V. 1986. East India Company's 1783 balance of accounts. Abacus 22(2): 59-64.

Baldwin, R. E., R. E. Lipsey and J. D. Richardson. 1998. Geography and Ownership as Bases for Economic Accounting (National Bureau of Economic Research Studies in Income and Wealth). University of Chicago Press.

Barfitt, L. A. 2007. The Contributions of John Lansing Carey to the Profession of Accountancy, Volume 10 (Studies in the Development of Accounting Thought). JAI Press.

Barrett, D. 2007. Paradigm shifts for the twenty-first century management science. Cost Management (November/December): 5-11 .

Barzun, J. 2000. From Dawn to Decadence: 1500 to the Present: 500 Years of Western Cultural Life. Harper Collins.

Basset, W. R. 1918. Accounting as an aid to business profits. A. W. Shaw Co.

Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444.

Baugh, F. H. 1915. Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students. F. H. Baugh.

Baughman, J. P. 1969. The History of American Management: Selections from the Business History Review. Prentice-Hall. Review by R. H. Homburger.

Baxter, W. T. 1945. House of Hancock, Harvard University Press.

Baxter, W. T. 1956. Accounting in Colonial America, in A. C. Littleton and B. S. Yamey (eds), Studies in the History of Accounting, Sweet and Maxwell.

Baxter, W. T. 1999. McKesson & Robbins: A milestone in auditing. Accounting, Business & Financial History.

Beckett, J. A. 1950. Accounting - A mid-century appraisal. N.A.C.A. Bulletin (September): 3-11.

Bedford, N. M. 1997. A History of Accountancy at the University of Illinois at Urbana-Champaign. University of Illinois at Urbana-Champaign.

Bedford, N. M. and R. E. Ziegler. 1975. The contributions of A. C. Littleton to accounting thought and practice. The Accounting Review (July): 434-443.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Ben-Ghiat, R. 2020. Strongmen: Mussolini to the Present. W. W. Norton & Company. (Clear lessons about how these regimes are built and how they must be opposed).

Beniger, J. R. 1986. The Control Revolution: Technological and Economic Origins of the Information Society. Cambridge, MA: Harvard University Press.

Benninger, L. J. 1965. Accounting theory and cost Accounting. The Accounting Review (July): 547-557.

Bentley, H. C. and T. Conyngton. 1908. Corporate finance and accounting: Treating of the corporate finances and securities; the corporate books of account; reports; negotiable instruments; and the powers, duties and relations of the corporation treasures, with forms. The Ronald Press.

Bergstrom, K. H. 1974. Looking back. Management Accounting (March): 47-50.

Bexell, J. A. 1909. Farm Accounting and Business Methods. The Home Correspondence School.

Bhide, A. V. 2000. The Origin and Evolution of New Businesses. Oxford University Press.

Bhimani, A. 1993. Indeterminacy and the specificity of accounting change: Renault 1898-1938. Accounting, Organizations and Society 18(1): 1-39.

Bhimani, A. 1994. Accounting and the emergence of "economic man." Accounting, Organizations and Society 19(8): 637-674.

Birkett, W. P. and R. G. Walker. 1972. Professional ideas on research in accounting: Australia, 1930-49. Abacus 8(1): 35-60.

Birnberg, J. G. 1992. Managerial accounting: Yet another retrospective. Advances in Management Accounting (1): 1-19. (Summary).

Birnberg, J. G. 2009. The case for post-modern management accounting: Thinking outside the box. Journal of Management Accounting Research (21): 3-18.

Birnberg, J. G. 2011. Robert N. Anthony: A pioneering thinker in management accounting. Accounting Horizons (September): 593-602.

Birnberg, J. G. and J. F. Shields. 1989. Three decades of behavioral research: A search for order. Behavioral Research In Accounting (1): 23-74.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (April): 72.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (August): 74-75.

Blaug, M. 1997. Economic Theory in Retrospect, 5th edition. Cambridge University Press.

Bloch, M. 1964. Historian's Craft. New York, NY: Random House.

Bloch, M. 1968. Feudal Society. Chicago, IL: University of Chicago Press.

Bloom, R. and J. Solotko. 2003. The foundation of Confucianism in Chinese and Japanese accounting. Accounting, Business & Financial History 13(1): 27-40.

Bloom, R. and M. Collins. 1988. Motivating students with a historical perspective in financial accounting courses. Journal of Accounting Education 6(1): 103-115.

Bloor, D., 1982. Durkheim and Mauss Revisited: Classification and the sociology of knowledge. Studies in the History and Philosophy of Science (December): 267-297.

Bodrozic, Z. and P. S. Adler. 2018. The evolution of management models: A neo-Schumpeterian theory. Administrative Science Quarterly 63(1): 85-129.

Boer, G. 1966. Replacement cost: A historical look. The Accounting Review (January): 92-97.

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83. (Summary).

Boland, R. 1987. Discussion of: Accounting and the construction of the governable person. Accounting, Organizations and Society 12(3): 267-272.

Bonner, P. 2007. A treasure trove of accountancy's past: The AICPA library forms the core of an accounting collection at the University of Mississippi unparalleled in the world. Journal of Accountancy (August): 58-60.

Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company.

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company.

Bookkeeper Publishing Co. 1904. The American Business and Accounting Encyclopaedia: A Standard Reference Work for Business Men and Accountants profusely Illustrated... The Book-Keeper Publishing Company.

Boritz, J. E. editor. 2001. The Canadian Academic Accounting Association: 25 Years of Progress. CAAA.

Borsodi, R. 1922. The New Accounting: Bookkeeping without books of original entry by use of a natural system of double entry bookkeeping. Dodd, Mead and Company.

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bougen, P. D. 1997. Spain, July 1988: Some observations on becoming professional. Accounting, Organizations and Society 22(8): 757-777.

Boursy, A. V. 1943. The name of Paciolo. The Accounting Review (July): 205-209.

Boutell, W. S. 1979. Memorial: Lawrence Lee Vance 1911-1978. The Accounting Review (April): 434-438.

Boyns, T. and J. R. Edwards. 1997. Cost and management accounting in early Victorian Britain: A Chandleresque analysis? Management Accounting Research (March): 19-46.

Bricker, R. J. 1991. The importance of history for accounting research. Abacus 27(1): 72-77.

Brief, R. P. 1965. Nineteenth century accounting error. Journal of Accounting Research (Spring): 12-31.

Brief, R. P. 1967. A late nineteenth century contribution to the theory of depreciation. Journal of Accounting Research (Spring): 27-38.

Brief, R. P. 1975. The accountant's responsibility in historical perspective. The Accounting Review (April): 285-297.

Brief, R. P., G. J. Previts and S. A. Zeff (eds.) 1976. The History of Accounting. Arno Press. Review by M. Moonitz. (This set includes 29 volumes).

Brink, V. Z. 1977. Foundations for Unlimited Horizons: The Institute of Internal Auditors 1941-1976. IIA.

Briston, R. J. 1978. The evolution of accounting in developing countries. International Journal of Accounting (Fall).

Broaker, F. 1904. Technique of accountics. F. Broaker.

Broaker, F. 2009. The American Accountants' Manual: Vol I - Examination Questions. BiblioLife.

Brown, C. D. 1971. The Emergence of Income Reporting: An Historical Study. Michigan State University.

Brown, P. 1989. Invited remarks: Ball and Brown [1968]. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 202-217.

Brown, R. (editor). 1905. History of Accounting and Accountunts. Edinburgh: Jack.

Brown, R. 1905. ed. A History of Accounting and Accountants. The Accountancy Publishing Company. (Review by Mitchell, T. W. 1906. Journal of Accountancy (January): 253-255).

Brown, R. 1968. History of Accounting and Accountants. Frank Cass & Co., Ltd. Review by E. Peragallo.

Brown, R. 2009. A History of Accounting and Accountants. General Books LLC.

Brown, R. S. 1982. Raymond John Chambers: A biography. Abacus 18(2): 99-105.

Bruns, W. J. 1990. Robert N. Anthony, A management accounting pioneer. The Journal of Management Accounting Research (2): 167-168.

Bryer, R. 2006. Capitalist accountability and the British Industrial Revolution: The Carron Company, 1759–circa. 1850. Accounting, Organizations and Society 31(8): 687-734.

Bryer, R. A. 1991. Accounting for the "railway mania" of 1845 - A great railway swindle? Accounting, Organizations and Society 16(5-6): 439-486.

Bryer, R. A. 1993. The late nineteenth-century revolution in financial reporting: Accounting for the rise of investor or managerial capitalism? Accounting, Organizations and Society 18(7-8): 649-690.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part one: Theory. Accounting, Organizations and Society 25(2): 131-162.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part two: Evidence. Accounting, Organizations and Society 25(4-5): 327-381.

Bryer, R. A. 2005. A Marxist accounting history of the British industrial revolution: A review of evidence and suggestions for research. Accounting, Organizations and Society 30(1): 25-65.

Buchanan, J. M. and G. F. Thirlby. Editors. 1973. L.S.E. Essays on Cost. London School of Economics and Political Science.

Buchanan, L. and A. O'Connell. 2006. A brief history of decision making: Humans have perpetually sought new tools and insights to help them make decisions. From entrails to artificial intelligence, what a long strange trip it's been. Harvard Business Review (January): 32-41.

Buckmaster, D. 1974. The Incan Quipu and the Jacobsen hypothesis. Journal of Accounting Research (Spring): 178-181.

Buckner, K. C. 1975. Littleton's Contribution to the Theory of Accountancy. Georgia State University.

Bunnell, S. H. 1911. Cost-Keeping for Manufacturing Plants. D. Appleton and Company.

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burgstahler, D. and G. L. Sundem. 1989. The evolution of behavioral accounting research in the United States 1968-1987. Behavioral Research In Accounting (1): 75-108.

Burns, T. J. 1975. The Accounting Hall of Fame. The Accounting Historians Journal 2(1-4): 37-39.

Burns, T. J. 1982. The Accounting Hall of Fame: Profiles of Forty-One Members. College of Administrative Science, Ohio State University.

Burns, T. J. 1987. The Accounting Hall of Fame. Journal of Accountancy (May): 393-397.

Burns, T. J. 1991. The Accounting Hall of Fame: Profiles of Fifty Members, 3rd edition. College of Business, Ohio State University.

Burns, T. J. and E. N. Coffman. 1976. The Accounting Hall of Fame: A profile of the members. Journal of Accounting Research (Autumn): 342-347.

Burrows, G. H. 1994. Allocations and common costs in long-run investing and pricing decisions: An historical analysis. Abacus 30(1): 50-64.

Butterbaugh, G. I. 1945. Dr. stands for debit. The Accounting Review (July): 340-344.

Butterfield, H. 1931. The Whig Interpretation of History. London: Bell & Sons.

Buttimer, H. 1962. The evolution of stated capital. The Accounting Review (October): 746-752.

Byrne, G. R. 1937. To what extent can the practice of accounting be reduced to rules and standards? Journal of Accountancy (November): 364-379. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Bryson, R. E. Jr. 1976. Robert M. Trueblood, CPA: The Consummate Professional. Georgia State University.

Cahn, S. M. and P. Markie. 2001. Ethics: History, Theory, and Contemporary Issues. Oxford University Press.

Calaprice, A. 2004. The Einstein Almanac. The Johns Hopkins University Press.

Callen, J. L. 1987. A medieval controversy about profit and loss allocations. Abacus 23(1): 85-90.

Camfferman, K. 1998. Deprival value in the Netherlands: History and current status. Abacus 34(1): 18-27.

Camfferman, K. and S. A. Zeff. 2007. Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973-2000. Oxford University Press.

Camfferman, K. and T. E. Cooke. 2004. The profits of the Dutch East India Company's Japan trade. Abacus 40(1): 49-75.

Carey, J. L. 1969. The Rise of the Accounting Profession, Volume One: "From Technician to Professional, 1896-1936". American Institute of certified Public Accountants. Review by M. Moonitz.

Carey, J. L. 1970. The Rise of the Accounting Profession: To Responsibility and Authority, 1937-1969. American Institute of Certified Public Accountants. Review by A. Barr.

Carlin, T. M. 2004. Output-based management and the management of performance: Insights from the Victorian experience. Management Accounting Research (September): 267-283.

Carmichael, D. R. 2015. Insights from accounting history: Selected writings of Stephen Zeff. The CPA Journal (August): 22-23.

Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887). Abacus 37(2): 139-165.

Carnegie, G. D. and J. R. Edwards. 2001. The construction of the professional accountant: The case of the Incorporated Institute Of Accountants, Victoria (1886). Accounting, Organizations and Society 26(4-5): 301-325.

Carnegie, G. D. and R. H. Parker. 1994. The first Australian book on accounting: James Dimelow's: Practical Book-Keeping Made Easy. Abacus 30(1): 78-97.

Carsberg, B. V. 1966. The contribution of P. D. Leake to the theory of goodwill valuation. Journal of Accounting Research (Spring): 1-15.

Carter, F. H. 1890. Practical Book-keeping Adapted to Commercial and Judicial Accounting: With Sets of Books and Accounts. Bell & Bradfutte.

Carthage, P. I. 1920. Retail Organization and Accounting Control. D. Appleton and Company.

Castelluccio, M. 2019. Accounting tech through the years: A long look back. Strategic Finance (June): 44-47.

Castelluccio, M. 2019. Technology workbook: The Visicalc dawn. Strategic Finance (June): 69-70.

Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley.

Chambers, R. J. 1978. The use and abuse of a notation: A history of an idea. Abacus 14(2): 122-144.

Chambers, R. J. 1979. Review article: Canning's The Economics of Accountancy - After 50 years. The Accounting Review (October): 764-775.

Chambers, R. J. 1995. An Accounting Thesaurus: 500 Years of Accounting. Pergamon. Previts, G. J. 1996. Review: An Accounting Thesaurus: 500 Years of Accounting by R. J. Chambers. The Accounting Historians Journal 23(2): 114-116.

Chambers, R. J., L. Goldberg and R. L. Mathews. 1966. The Accounting Frontier. F. W. Cheshire. Review by A. C. Littleton.

Chandler, A. D. 1962. Strategy and Structure: Chapters in the History of the Industrial Enterprise. Cambridge, MA: MIT Press.

Chandler, A. D. 1969. Strategy and Structure: Chapters in the History of the Industrial Enterprise. MIT Press.

Chandler, A. D. 1977. The Visible Hand: The Managerial Revolution in American Business. Cambridge, Mass.: Harvard University Press.

Chandler, A. D. 1980. The Visible Hand: The Managerial Revolution in American Business. Belknap Press.

Chandler, A. D. 1990. Scale and Scope: The Dynamics of Industrial Capitalism. Cambridge, MA: Harvard University Press.

Chandler, A. D. Jr., and J. Daems. 1979. Administrative coordination, allocation and monitoring: A comparative analysis of the emergence of accounting and organization in the U.S.A. and Europe. Accounting, Organizations and Society 4(1-2): 3-20.

Chatfield, M. 1968. Contemporary Studies in the Evolution of Accounting Thought. Dickenson Publishing Company, Inc. Review by J. W. Pattillo.

Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.

Chatfield, M. 1974. A History of Accounting Thought. The Dryden Press. Review by M. J. Epstein.

Chatfield, M. 1975. The Accounting Review's first fifty years. The Accounting Review (January): 1-6.

Chatfield, M. 1977. A History of Accounting Thought. Krieger Publishing Company.

Chatfield, M. and R. Vangermeersch, editors. 1996. The History of Accounting: An International Encyclopedia. New York: Garland Publishing, Inc.

Chenok, P. B. and A. Snyder. 2000. Foundations for the Future - The AICPA from 1980 to 1995. JAI Press.

Choudhury, N. 1988. The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings. Accounting, Organizations and Society (13): 549-557.

Christensen, J. and J. S. Demski. 1995. The classical foundation of 'modern' costing. Management Accounting Research (March): 13-32.

Chua, W. F. and C. Poullaos. 1993. Rethinking the profession-state dynamic: The case of the Victorian charter attempt, 1885-1906. Accounting, Organizations and Society 18(7-8): 691-728.

Chua, W. F. and C. Poullaos. 1998. the dynamics of "closure" amidst the construction of market, professional, empire and nationhood: An historical analysis of an Australian accounting association, 1886-1903. Accounting, Organizations and Society 23(2): 155-187.

Chua, W. F. and C. Poullaos. 2002. The Empire Strikes Back? An exploration of centre-periphery inteaction between the ICAEW and accounting associations in the self-governing colonies of Australia, Canada and South Africa, 1880-1907. Accounting, Organizations and Society 27(4-5): 409-445.

Church, A. H. 1902. The proper distribution of establishment charges. Engineering Magazine (December).

Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.

Church, A. H. 1910. Organisation by production factors. Engineering Magazine (April): 79-80.

Church, A. H. 1914. The Science and Practice of Management. New York: The Engineering Magazine Company.

Church, A. H. 1917. Manufacturing Costs and Accounts. McGraw-Hill.

Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).

Churchill, N. C. and M. Uretsky. 1969. Management accounting tomorrow. Management Accounting (June): 46-53.

Cipolla, C. 1992. Between Two Cultures: An Introduction to Economic History. New York, NY: W. W. Norton.

Clark, J. M. 1981. Studies in Economics of Overhead Costs. The University of Chicago Press. Reprint of Clark's 1923 publication. For reviews of this book, see Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. Paton, W. A. 1924. Studies in the Economics of overhead Costs. by J. Maurice Clark. Journal of The American Statistical Association (June): 257-259; and Jackson, J. H. 1925. The Economics of Overhead Costs. The American Economic Review (March): 82-84.

Clark, V. S. 1929. History of Manufactures in the United States. McGraw-Hill Book Company.

Clarke, F. L. 1996. A treasury of accounting thought: R. J. Chambers' An Accounting Thesaurus: 500 Years of Accounting. Abacus 32(1): 111-117.

Clikeman, P. M. 2009. Called to Account: Fourteen Financial Frauds that Shaped the American Accounting Profession. Routledge. (From Ivar Kreuger and McKesson & Robbins to Enron and WorldCom).

Coase, R. 1937. The nature of the firm. Economica (4): 386-405. (Discusses an economic theory of organizations and a transaction-cost framework).

Coffman, E. N. and T. J. Burns. 1976. The Accounting Hall of Fame: Profiles of Thirty-Six Members. College of Administrative Science.

Coffman, E. N. and D. L. Jensen. 1993. Samuel J. Broad Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1996. T. Coleman Andrews Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1997. James L. Peirce Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 1999. Philip L. Defliese Collection of Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. OSU Acctg Hall of Fame.

Coffman, E. N. and D. L. Jensen. 2000. Marquis G. Eaton Collection of Writings: Thomas J. Burns Series in Accounting History (Accounting Hall of Fame). Ohio State University.

Coffman, E. N. and D. L. Jensen. 2004. Donald P. Perry: A collection of His Writings: Thomas J. Burns Series in Accounting History Accounting Hall of Fame. Ohio State University.

Coffman, E. N., R. H. Tondkar and G. J. Previts. 1993. Integrating accounting history into financial accounting courses. Issues in Accounting Education (Spring): 18-39.

Coffman, E. N., Y. J. Lazdowski and G. J. Previts. 2014. A history of The Academy of Accounting Historians: 1999-2013. The Accounting Historians Journal 41(2): 1-73.

Cole, W. M. 1910. Accounting and Auditing. Cree Publishing Company.

Collons, R. D. 1971. Factory production - 1 A.D. The Academy of Management Journal 14(2): 270-273.

Commager, H. S. 1976. The People and Their Schools. Phi Delta Kappa Educational Foundation. Reprinted in Anderson, W. T., E. K. St. Pietre and R. L. Benke, Jr. eds. Not dated. Essays on Accounting Education. The Center for Research in Accounting Education, School of Accounting, James Madison University: 3-19. (Commager discusses the history, problems and triumphs of the American education experience).

Committee on Accounting History. 1970. The Accounting Review (Supplement): 53-64.

Cooper, C. and P. Taylor. 2000. From Taylorism to Ms Taylor: The transformation of the accounting craft. Accounting, Organizations and Society 25(6): 555-578.

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Cooper, W. D. 1982. Carman G. Blough's contributions to accounting: An overview. The Accounting Historians Journal 9(2): 61-67.

Cooper, W. D. 1982. Carman G. Blough: Selected Contributions in Accounting. Georgia State University.

Cooper, W. W. and Y. Ijiri. 1979. Eric Louis Kohler: Accounting's Man of Principles. Reston.

Coopers & Lybrand. 1998. Building Values and Traditions: One Hundred Years of Coopers & Lybrand. Privately Published.

Coughlan, J. 1959. Industrial accounting. The Accounting Review (July): 415-428. (Interesting discussion and example of mercantile accounting vs. industrial accounting, i.e., calendar periods vs. project periods and sales vs. time).

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M. A. and M. W. Dirsmith. 1988. The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations, and Society 13(1): 1-24.

Craig, R. 2000. Some artisans and artefacts of accounting in Colonial Australia, 1788-1828. Abacus 36(1): 91-107.

Craig, R. and S. Jenkins. 1996. Conjectures on colonial accounting history in Australia. Abacus 32(2): 214-238.

Crainer, S. 2000. The Management Century: A Critical Review of the 20th Century Thought & Practice. Jossey-Bass.

Criscione, E. R. 2009. Abraham J. (Abe) Briloff: A Biography, Studies in the Development of Accounting Thought, Volume 11. JAI/Emerald Group.

Crossman, P. 1953. The genesis of cost control. The Accounting Review (October): 522-527.

Cypert, S. A. 1991. Following the Money: The Inside Story of Accounting's First Mega-Merger. American Management Association. (Peat Marwick International and Klynveld Main Goerdeler - KMG consummated in 1987).

Dafny, L. S. and T. H. Lee. 2017. Health care needs real competition. Harvard Business Review (March/April): 19.

Daft, R. L. 1980. The evolution of organization analysis in ASQ, 1959-1979. Administrative Science Quarterly 25(4): 623-636.

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