Management And Accounting Web

Other Theories in Accounting and Management Bibliography

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

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Abdolmohammadi, M. J. and D. L. Ariail. 2009. A test of the selection-socialization theory in moral reasoning of CPAs in industry practice. Behavioral Research In Accounting 21(2): 1-12.

Abedellaoui, M., O. L'Haridon and C. Paraschiv. 2011. Experience vs. described uncertainty: Do we need two prospect theory specifications? Management Science (October): 1879-1895.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abrams, D. and M. A. Hogg. Eds. 1990. Social Identity Theory: Constructive and Critical Advances. Springer-Verlag New York, Inc.

Abruzzi, A. 1956. Formulating a theory of work measurement. Management Science (January): 114-130.

Ackoff, R. L. 1958. Towards a behavioral theory of communication. Management Science (April): 218-234.

Adler, P. and J. Jermier. 2005. Developing a field with more soul: Standpoint theory and public policy research for management scholars. The Academy of Management Journal 48(6): 941-944.

Aerts, W. 2005. Picking up the pieces: Impression management in the retrospective attributional framing of accounting outcomes. Accounting, Organizations, and Society 30(6): 493-517.

Ahrens, T. and C. S. Chapman. 2006. Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society 31(8): 819-841.

Almer, E. D., J. L. Higgs and K. L. Hooks. 2005. A theoretical framework of the relationship between public accounting firms and their auditors. Behavioral Research in Accounting (17): 1-22.

Anderson, M. L. and B. K. Klamm. 2018. Haidt's social intuitionist model: What are the implications for accounting ethics education? Journal of Accounting Education (44): 35-46.

Andrew, G. 1965. An analytic system model for organization theory. The Academy of Management Journal 8(3): 190-198.

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Ashar, H. and J. Z. Shapiro. 1988. Measuring centrality: A note on Hackman's resource-allocation theory. Administrative Science Quarterly 33(2): 275-283.

Audi, R. 2010. Epistemology: A Contemporary Introduction to the Theory of Knowledge, 3rd edition. Routledge.

Austin, C. R., D. D. Bobek and S. Jackson. 2021. Does prospect theory explain ethical decision making? Evidence from tax compliance. Accounting, Organizations and Society (94): 101251.

Babich, G. 1975. The application of information theory to accounting reports: An appraisal. Abacus 11(2): 172-181.

Bailey, A. D. Jr., A. B. Whinston and P. T. Zacarias. 1989. Knowledge representation theory and the design of auditable office information systems. Journal of Information Systems (Spring): 1-28.

Bakshi, G. and D. Madan. 2006. A theory of volatility spreads. Management Science (December): 1945-1956.

Balachandran, B. V. and R. T. S. Ramakrishnan. 1987. A theory of audit partnerships: Audit firm size and fees. Journal of Accounting Research (Spring): 111-126.

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.

Ball, R. and P. Brown. 1969. Portfolio theory and accounting. Journal of Accounting Research (Autumn): 300-323.

Baltussen, G., T. Post and P. van Vliet. 2006. Violations of cumulative prospect theory in mixed gambles with moderate probabilities. Management Science (August): 1288-1290.

Bamber, E. M., R. J. Ramsay and R. M. Tubbs. 1997. An examination of the descriptive validity of the belief-adjustment model and alternative attitudes to evidence in auditing. Accounting, Organizations and Society 22(3-4): 249-268.

Bamberger, P. 2008. From the editors: Beyond contextualization: Using context theories to narrow the micro-macro gap in management research. The Academy of Management Journal 51(5): 839-846.

Bandura, A. 1986. Social Foundations of Thought and Action. A Social Cognitive Theory. Prentice Hall.

Bandury, J. and J. E. Nahapiet. 1979. Towards a framework for the study of the antecedents and consequences of information systems in organizations. Accounting, Organizations and Society 4(3): 163-177.

Bariff, M. L. and J. R. Galbraith. 1978. Intraorganizational power considerations for designing information systems. Accounting, Organizations and Society 3(1): 15-27.

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Basoglu, K. A. and T. J. Hess. 2014. Online business reporting: A signaling theory perspective. Journal of Information Systems (Fall): 67-101.

Baucells, M. and F. H. Heukamp. 2006. Stochastic dominance and cumulative prospect theory. Management Science (September): 1409-1423.

Baxter, J. and W. F. Chua. 2008. Be(com)ing the chief financial officer of an organisation: Experimenting with Bourdieu's practice theory. Management Accounting Research (September): 212-230.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Bealing, W. E. Jr., M. W. Dirsmith and T. Fogarty. 1996. Early regulatory actions by the SEC: An institutional theory perspective on the dramaturgy of political exchanges. Accounting, Organizations and Society 21(4): 317-338.

Bejan, M. 1981. On the application of rational choice theory to financial reporting controversies: A comment on Cushing. The Accounting Review (July): 704-712.

Ben-Haim, Y. 2001. Information-Gap Decision Theory. Academic Press.

Bennis, W. G. 1959. Leadership theory and administrative behavior: The problem of authority. Administrative Science Quarterly 4(3): 259-301.

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Bernhardt, I. and R. M. Copeland. 1970. Some problems in applying an information theory approach to accounting aggregation. Journal of Accounting Research (Spring): 95-98.

Berry, L. L. and J. H. Kunkel. 1970. In pursuit of consumer theory. Decision Sciences 1(1-2): 25-39.

Best, S. 2003. A Beginner's Guide to Social Theory. Sage Publications.

Bhimani, A. 2003. A study of the emergence of management accounting system ethos and its influence on perceived system success. Accounting, Organizations and Society 28(6): 523-548.

Bidwell, C. E. 1957. Some effects of administrative behavior: A study in role theory. Administrative Science Quarterly 2(2): 163-181.

Birnberg, J. G. 1986. Discussion of Covaleski and Aiken. Accounting, Organizations and Society 11(4-5): 321-325.

Birnberg, J. G., I. H. Frieze and M. D. Shields, 1977. The role of attribution theory in control systems. Accounting, Organizations and Society 2(3): 189-200.

Black, L. J., P. R. Carlile and N. P. Repenning. 2004. A dynamic theory of expertise and occupational boundaries in new technology implementation: Building on Barley's study of CT scanning. Administrative Science Quarterly 49(4): 572-607.

Bloomfield, R. 1995. Strategic dependence and inherent risk assessments. The Accounting Review (January): 71-90.

Boatsman, J. R. 1977. Why are there tigers and things? Abacus 13(2): 155-167. (The error in the theory of capital market efficiency).

Bockus, K. and F. Gigler. 1998. A theory of auditor resignation. Journal of Accounting Research (Autumn): 191-208.

Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868.

Bodnar, G. and E. Lusk. 1979. Operant conditioning: A discussion of its relevance regarding institutional control. The Accounting Review (January): 215-220. ("Conditioning theory holds that all behavior may be pragmatically explained in terms of the history of interactions between an organism and its environment. Conditioning theory maintains that purposive connotations, such as needs or drives, add nothing to scientific analysis of behavior." ... " The operant conditioning model view's environmental factors as the primary cause of behavior." pp.215-216).

Boland, R. J. Jr. 1996. Why shared meanings have no place in structuration theory: A reply to Scapens and Macintosh. Accounting, Organizations and Society 21(7-8): 691-697.

Bollom, W. J. and J. J. Weygandt. 1972. An examination of some interim reporting theories for a seasonal business. The Accounting Review (January): 75-84.

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).

Bostwick, C. L. 1968. The use of information theory in accounting. Management Accounting (June): 11-17.

Boulding, K. E. 1956. General systems theory - The skeleton of science. Management Science (April): 197-208.

Bowers, D. G. and S. E. Seashore. 1966. Predicting organizational effectiveness with a four-factor theory of leadership. Administrative Science Quarterly 11(2): 238-263.

Brandt, R. B. 1959. Ethical Theory: The Problems of Normative and Critical Ethics. Prentice-Hall.

Brief, A. P., E. E. Umphress, J. Dietz, J. W. Burrows, R. M. Butz and L. Scholten. 2005. Community matters: Realistic group conflict theory and the impact of diversity. The Academy of Management Journal 48(5): 830-844.

Brief, R. P. 1968. Depreciation theory and capital gains. Journal of Accounting Research (Spring): 149-152.

Brockner, J., J. Greenberg, A. Brockner, J. Bortz, J. Davy and C. Carter. 1986. Layoffs, equity theory, and work performance: Further evidence of the impact of survivor guilt. The Academy of Management Journal 29(2): 373-384.

Bronner, S. E. 1996. Twentieth Century Political Theory: A Reader. Routledge.

Brown, S. L. and K. M. Eisenhardt. 1997. The art of continuous change: Linking complexity theory and time-paced evolution in relentlessly shifting organizations. Administrative Science Quarterly 42(1): 1-34.

Bruderer, E. and J. V. Singh. 1996. Organizational evolution, learning, and selection: A genetic-algorithm-based model. The Academy of Management Journal 39(5): 1322-1349.

Bryant, S. M., J. B. Kahle and B. A. Schafer. 2005. Distance education: A review of the contemporary literature. Issues in Accounting Education (August): 255-272.

Burgelman, R. A. 1994. Fading memories: A process theory of strategic business exit in dynamic environments. Administrative Science Quarterly 39(1): 24-56.

Burke, W. W. 2002. Organization Change: Theory and Practice. Sage Publications.

Burton, E. J. 1977. Toward a theory of corporate social accounting: A comment. The Accounting Review (October): 971-976.

Buzby, S. L. 1986. Discussion of "Current cost disclosers and nondisclosers: Theory and Canadian evidence". Contemporary Accounting Research 3(1): 45-49.

Callinicos, A. 2004. Making History: Agency, Structure, and Change in Social Theory (Historical Materialism Book Series, 3). Brill Academic Publishers.

Callinicos, A. 2009. Making History: Agency, Structure, and Change in Social Theory. Haymarket Books.

Cangelosi, V. E. and W. R. Dill. 1965. Organizational learning: Observations toward a theory. Administrative Science Quarterly 10(2): 175-203.

Canning, J. B. 1929. Economics of Accountancy. The Ronald Press Company. TAR review by R. S. Meriam, 1931.

Carlson, J. R. and R. W. Zmud. 1999. Channel expansion theory and the experiential nature of media richness perceptions. The Academy of Management Journal 42(2): 153-170.

Carpenter, B. and M. Dirsmith. 1993. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective. Accounting, Organizations and Society 18(1): 41-63.

Casciaro, T. and M. J. Piskorski. 2005. Power imbalance, mutual dependence, and constraint absorption: A closer look at resource dependence theory. Administrative Science Quarterly 50(2): 167-199.

Caspari, J. A. 1968. Fundamental concepts of information theory. Management Accounting (June): 8-10.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Chacko, T. I. and J. C. McElroy. 1983. The cognitive component in Locke's theory of goal setting: Suggestive evidence for a causal attribution interpretation. The Academy of Management Journal 26(1): 104-118.

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Charnes, A. and K. O. Kortanek. 1968. On the status of separability and non-separability in decentralization theory. Management Science (October): B12-B14.

Charnes, A. and W. W. Cooper. 1958. The theory of search: Optimum distribution of search effort. Management Science (October): 44-50.

Chatman, J. A. and S. E. Spataro. 2005. Using self-categorization theory to understand relational demography-based variations in people's responsiveness to organizational culture. The Academy of Management Journal 48(2): 321-331.

Chernoff, H. and L. Moses. 1987. Elementary Decision Theory. Dover Publications.

Cheung, J. K. and N. A. Bagranoff. 1991. Assessing intangible costs and benefits in the systems decision via option pricing theory. Journal of Information Systems (Spring): 36-47.

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(6): 549-557.

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Christensen, H. B., V. V. Nikolaev and R. Wittenberg-Moerman. 2016. Accounting information in financial contracting: The incomplete contract theory perspective. Journal of Accounting Research (May): 397-435.

Chua, W. F. 1986. Theoretical constructions of and by the real. Accounting, Organizations and Society 11(6): 583-598.

Churchman, C. W. 1956. Management science. Fact or theory? Management Science (January): 185.

Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.

Clarke, F. L. and G. W. Dean. 1986. Schmidt's Betriebswirtschaft theory. Abacus 22(2): 65-102.

Clinton, B. D., S. Webber and J. M. Hassell. 2002. Implementing the balanced scorecard using the analytic hierarchy process. Management Accounting Quarterly (Spring): 1-11.

Coad, A. F. and I. P. Herbert. 2009. Back to the future: New potential for structuration theory in management accounting research? Management Accounting Research (September): 177-192.

Cockrell, R. C., D. N. Stone and B. Wier. 2018. Accounting for professional accountants' dysfunctional knowledge sharing: A self-determination theory perspective. Journal of Information Systems (Spring): 45-65.

Cohen, J. R., L. M. Gaynor, G. Krishnamoorthy and A. M. Wright. 2022. The effects of audit committee ties and industry expertise on investor judgments - Extending source credibility theory. Accounting, Organizations and Society (102): 101352.

Colbert, G. J. and B. H. Spicer. 1995. A multi-case investigation of a theory of the transfer pricing process. Accounting, Organizations and Society 20(6): 423-456.

Cole, G. A. 2003. Management Theory and Practice. Int. Thomson Business Press.

Collins, P. D., J. Hage and F. M. Hull. 1988. Organizational and technological predictors of change in automaticity. The Academy of Management Journal 31(3): 512-543.

Colquitt, J. A. and C. P. Zapata-Phelan. 2007. Trends in theory building and theory testing: A five-decade study of the "Academy of Management Journal". The Academy of Management Journal 50(6): 1281-1303.

Cordano, M. and I. H. Frieze. 2000. Pollution reduction preferences of U.S. environmental managers: Applying Ajzen's theory of planned behavior. The Academy of Management Journal 43(4): 627-641.

Covaleski, M. A., M. W. Dirsmith and J. E. Michelman. 1993. An institutional theory perspective on the DRG framework, case-mix accounting systems and healthcare organizations. Accounting, Organizations and Society 18(1): 65-80.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524.

Cowherd, D. M. and D. I. Levine. 1992. Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(2): 302-320.

Craswell, A. T. and J. R. Francis. 1999. Pricing initial audit engagements: A test of competing theories. The Accounting Review (April): 201-216.

Crossler, R. E., J. H. Long, T. M. Loraas and B. S. Trinkle. 2014. Understanding compliance with bring your own device policies utilizing protection motivation theory: Bridging the intention-behavior gap. Journal of Information Systems (Spring): 209-226.

Cullen, J. B., K. P. Parboteeah and M. Hoegl. 2004. Cross-national differences in managers' willingness to justify ethically suspect behaviors: A test of institutional anomie theory. The Academy of Management Journal 47(3): 411-421.

Cullen, J. B., K. S. Anderson and D. D. Baker. 1986. Blau's theory of structural differentiation revisited: A theory of structural change or scale? The Academy of Management Journal 29(2): 203-229.

Dacin, M. T., J. Goodstein and W. R. Scott. 2002. Institutional theory and institutional change: Introduction to the special research forum. The Academy of Management Journal 45(1): 43-56.

Darwall, S. L. 1980. Is there a Kantian foundation for Rawlsian justice? In Blocker, H. G. and E. H. Smith. Editors. John Rawls' Theory of Social Justice. Ohio University Press.

Davidson, P. 2011. Post Keynesian Macroeconomic Theory: A Foundation for Successful Economic policies for the Twenty-first Century, 2nd edition. Edward Elgar Pub.

Deigh, J. 1996. The Sources of Moral Agency: Essays in Moral Psychology and Freudian Theory. Cambridge University Press.

Demski, J. S. 1974. Choice among financial reporting alternatives. The Accounting Review (April): 221-232. (Behavioral theory).

Dessler, G. and E. R. Valenzi. 1977. Initiation of structure and subordinate satisfaction: A path analysis test of path-goal theory. The Academy of Management Journal 20(2): 251-259.

Deutsch, M. 1949. A theory of cooperation and competition. Human Relations (2): 129-152.

Dhaliwal, D. S. and A. A. Schepanski. 1984. On the use of positive economic theory to explain the choice of accounting methods to financial accounting students. Journal of Accounting Education 2(2): 89-96.

DiMaggio, P. J. 1995. Comments on "What theory is not". Administrative Science Quarterly 40(3): 391-397.

Djatej, A., Y. Chen, S. Eriksen and D. Zhou. 2015. Understanding student's major choice in accounting: An application of the theory of reasoned action. Global Perspectives on Accounting Education (12): 53-72.

Donaldson, L. 2005. For positive management theories while retaining science: Reply to Ghoshal. Academy of Management Learning & Education (March): 109-113. (Related to Ghoshal's criticism of management theory).

Donham, W. B. 1922. Essential groundwork for a broad executive theory. Harvard Business Review (October): 1-10.

Doty, D. H., W. H. Glick and G. P. Huber. 1993. Fit, equifinality, and organizational effectiveness: A test of two configurational theories. The Academy of Management Journal 36(6): 1196-1250.

Doyle, J. T. and M. J. Magilke. 2009. The timing of earnings announcements: An examination of the strategic disclosure hypothesis. The Accounting Review (January): 157-182.

Drinkwater, D. A. 1973. Management theory and the budgeting process. Management Accounting (June): 15-17.

Drummond, M. F. and A. McGuire 2002. Economic Evaluation in Health Care: Merging Theory with Practice. Oxford University Press.

Dutton, J. E., M. C. Worline, P. J. Frost and J. Lilius. 2006. Explaining compassion organizing. Administrative Science Quarterly 51(1): 59-96.

Duvall, R. M. and R. D. Sanders. 1973. An analysis of the dynamic theory of the multi-product firm using the calculus of variations. Decision Sciences 4(2): 153-163.

Edvinsson, L. and M. S. Malone. 1997. Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. HarperBusiness. (The Intellectual Capital Navigator).

Edwards, P. (ed.) 1967. The Encyclopedia of Philosophy. Macmillan.

Eisenhardt, K. M. 1988. Agency- and institutional-theory explanations: The case of retail sales compensation. The Academy of Management Journal 31(3): 488-511.

Eisenhardt, K. M. and L. J. Bourgeois III. 1988. Politics of strategic decision making in high-velocity environments: Toward a midrange theory. The Academy of Management Journal 31(4): 737-770.

Elsbach, K. D. and R. I. Sutton. 1992. Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories. The Academy of Management Journal 35(4): 699-738.

Englund, H., J. Gerdin and J. Burns. 2011. 25 years of Giddens in accounting research: Achievements, limitations and the future. Accounting, Organizations and Society 36(8): 494-513. (Review of 65 papers related to Giddens' structuration theory).

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630.

Farris, G. F. and D. A. Butterfield. 1972. Control theory in Brazilian organizations. Administrative Science Quarterly 17(4): 574-585.

Felton, S., T. Dimnik and M. Northey. 1995. A theory of reasoned action model of the Chartered Accountant career choice. Journal of Accounting Education 13(1): 1-19.

Ferris, K. R., J. F. Dillard and L. Nethercott. 1980. A comparison of V-I-E model predictions: A cross-national study in professional accounting firms. Accounting, Organizations and Society 5(4): 361-368.

Fess, P. E. 1961. The theory of manufacturing costs. The Accounting Review (July): 446-453.

Fiegenbaum, A. and H. Thomas. 1988. Attitudes toward risk and the risk-return paradox: Prospect theory explanations. The Academy of Management Journal 31(1): 85-106.

Fielitz, B. D. and B. L. Myers. 1975. Concepts, theory, and techniques: Estimation of parameters in the Beta distribution. Decision Sciences 6(1): 1-13.

Findlay, M. C. and E. E. Williams. 1987. Toward a positive theory of corporate financial policy. Abacus 23(2): 107-121.

Firth, M. 1979. Consensus views and judgment models in materiality decisions. Accounting, Organizations and Society 4(4): 283-295.

Fishburn, P. C. 1968. Utility theory. Management Science (January): 335-378.

Fitzpatrick, T. 2001. Welfare Theory: An Introduction. Palgrave Macmillan.

Flamholtz, D. T. 1983. The markets and hierarchies framework: A critique of the model's applicability to accounting and economic development. Accounting, Organizations and Society 8(2- 3): 147-151.

Fogarty, T. J. 1992. Organizational socialization in accounting firms: A theoretical framework and agenda for future research. Accounting, Organizations and Society 17(2): 129-149.

Fogarty, T. J. 1996. The imagery and reality of peer review in the U. S.: Insights from institutional theory. Accounting, Organizations and Society 21(2-3): 243-267.

Fogarty, T. J. and R. K. Rogers. 2005. Financial analysts' reports: An extended institutional theory evaluation. Accounting, Organizations, and Society 30(4): 331-356.

Forbes, J. B. 1987. Early intraorganizational mobility: Patterns and influences. The Academy of Management Journal 30(1): 110-125. (Signaling theory).

Fortunato, F. A. 1972. The quest for fairness in accounting. Management Accounting (January): 15-18.

Foster, B. P. and T. J. Ward. 1994. Theory of perpetual management accounting innovation lag in hierarchical organizations. Accounting, Organizations and Society 19(4-5): 401-411.

Friedkin, N. E. 2011. A formal theory of reflected appraisals in the evolution of power. Administrative Science Quarterly 56(4): 501-529.

Fung, M. K. 2015. Cumulative prospect theory and managerial incentives for fraudulent financial reporting. Contemporary Accounting Research 32(1): 55-75.

Gapper, J. 2005. Comment on Sumatra Ghoshal's article. Academy of Management Learning & Education (March): 101-103. (Related to Ghoshal's criticism of management theory).

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14.

Gerstenberg, C. W. 1912. The fiction theory of corporations discussed. Journal of Accountancy (June): 446-447.

Gerwin, D. 1969. Towards a theory of public budgetary decision making. Administrative Science Quarterly 14(1): 33-46.

Ghoshal, S. 2005. Bad management theories are destroying good management practices. Academy of Management Learning & Education (March): 75-91.

Gibbs, J. 2010. Book review: Building Theories of Organization: The Constitutive Role of Communication by L. L. Putnam, A. M. Nicotera. Administrative Science Quarterly 55(1): 159-161.

Gibbs, T. E. 1977. A general theory of evidence as the conceptual foundation in auditing theory: A comment. The Accounting Review (July): 751-755.

Giddens, A. 1984. The Constitution of Society. University of California Press.

Glaser, B. G. and A. L. Strauss. 1967. Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago, IL: Aldine.

Goldberg, L. and S. A. Leech. 2001. Accounting Thought (Routledge Studies in Accounting). Routledge.

Golembiewski, R. T. 1964. Accountancy as a function of organization theory. The Accounting Review (April): 333-341.

Goodman, P. S. and A. Friedman. 1971. An examination of Adams' theory of inequity. Administrative Science Quarterly 16(3): 271-288.

Gordon, M. J. 1963. Toward a theory of responsibility accounting systems. N.A.A. Bulletin (December): 3-10.

Graves, O. F. 1989. Walter Mahlberg's valuation theory: An anomaly in the development of inflation accounting. Abacus 25(1): 22-30.

Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.

Green, D. Jr. 1964. Towards a theory of interim reports. Journal of Accounting Research (Spring): 35-49.

Griffin, P. A. 1980. Discussion of policy models in accounting: A critical commentary. Accounting, Organizations and Society 5(1): 65-69.

Grinyer, J. R. 1985. Earned economic income - A theory for matching. Abacus 21(2): 130-148.

Gunn, B., M. E. Brenner and A. Mjosund. 1968. The dynamic synthesis theory of motivation. Management Science (June):.

Hahn, C. K. and W. C. Waterhouse. 1972. Confucian theories of man and organization. The Academy of Management Journal 15(3): 355-363.

Haines, G. H. Jr. 1964. A theory of market behavior after innovation. Management Science (July): 634-658.

Haka, S., L. Friedman and V. Jones. 1986. Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review (July): 455-474.

Hambrick, D. C. 2005. Just how bad are our theories? Academy of Management Learning & Education (March): 104-107. (Related to Ghoshal's criticism of management theory).

Harary, F. 1959. Graph theoretic methods in the management sciences. Management Science (July): 387-403.

Harper, R. M. Jr., N. G . Apostolou and B. P. Hartman. 1992. The analytic hierarchy process: An empirical examination of aggregation and hierarchical structuring. Behavioral Research In Accounting (4): 96-112.

Harrell, A. M. and M. J. Stahl. 1984. McClelland's trichotomy of needs theory and the job satisfaction and work performance of CPA firm professionals. Accounting, Organizations and Society 9(3-4): 241-252.

Harrison, G. L. 1991. The F scale as a measure of authoritarianism in accounting research. Behavioral Research In Accounting (3): 13-24.

Harrison, J. S. and R. E. Freeman. 1999. Stakeholders, social responsibility, and performance: Empirical evidence and theoretical perspectives. The Academy of Management Journal 42(5): 479-485.

Hartmann, F. G. H. 2000. The appropriateness of RAPM: Toward the further development of theory. Accounting, Organizations and Society 25(4-5): 451-482.

Harwood, G. B., J. L. Pate and A. Schneider. 1991. Budgeting decisions as a function of framing: An application of prospect theory's reflection effect. Management Accounting Research (September): 161-170.

Havelock, R. G. 1969. Planning for Innovation. University of Michigan. (Linkage theory of change).

Hawkins, D. F. 1969. Behavioral implications of generally accepted accounting principles. California Management Review (Winter): 13-21.

Hawking, S. 2009. Illustrated Theory of Everything: The Origin and Fate of The Universe. Phonex Books.

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