Management And Accounting Web

Partnerships & Limited Liability Companies Bibliography

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

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Advent Software Inc. 2002. Understanding Partnership Accounting (Second Edition). Advent Software Inc.

Anderson, W. T. 1955. A master schedule for partnership dissolution-installment basis. The Accounting Review (January): 139-144.

Avdeev, V. and E. C. Ekmekjian. 2012. The need for hybrid businesses: Examining low-profit limited liability companies and benefit corporations. The CPA Journal (August): 48-53.

Bae, J. and M. Gargiulo. 2004. Partner substitutability, alliance network structure, and firm profitability in the telecommunications industry. The Academy of Management Journal 47(6): 843-859.

Bailey, J. A. 1995. Forming professional/educational partnerships. Management Accounting (May): 24-26.

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.

Bayer, F. A., D. M. Hopkins and B. J. Pierce. 1989. Integrating tax and financial accounting concepts into the partnership accounting curriculum. Journal of Accounting Education 7(2): 195-216.

Bhamornsiri, S. and R. E. Guinn. 1991. The road to partnership in the and "big six" firms: Implications of accounting education. Issues in Accounting Education (Spring): 9-24.

Boedeker, R. R. and S. B. Hughes. 2005. Best practices in finance: How Intel Finance uses business partnerships to supercharge results. Strategic Finance (October): 26-33.

Bogart, F. O. 1965. Tax considerations in partnership agreements. The Accounting Review (October): 834-838.

Brooker, R. P. 1967. The dissolution of partnership - Garner v. Murray. Abacus 3(1): 36-54.

Brooker, R. P. 1968. The background of Garner v. Murray. Abacus 4(1): 73-79.

Bullock, J. H., V. Ell, B. C. Inman, J. J. Jiambalvo, G. W. Krull Jr., M. H. Lathan, A. R. Mitchell, B. N. Schwartz, L. P. Scott, J. R. Williams and R. M. Barefield. 1995. Accounting faculty/practitioners partnership to address mutual education concerns. Issues in Accounting Education (Spring): 197-206.

Burnett, S. K. and D. Pulliam. 2017. The IRS's new streamlined audit rules for partnerships. The CPA Journal (October): 48-51.

Carney, V. R. and T. D. Lee. 2019. The at-risk rules for partnerships. Journal of Accountancy (June): 50-51. (Calculating a partner's at-risk basis; Avoidance of at-risk rules; Differences between at-risk basis and tax basis, etc.).

Carr, C. and J. Ng. 1995. Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research (December): 347-365.

Chen, P. H. and D. E. Stout. 2014. Preview uncovering the intricacies of master limited partnerships: A primer. Management Accounting Quarterly (Winter): 1-13.

Cheung, J. K. and M. Li. 1992. A comment on "The valuation of R&D firms with R&D limited partnerships". The Accounting Review (April): 440-442.

Choudhury, N. 1983. Vedic partnership rules. The Accounting Historians Journal 10(2): 129-138.

Chung, D. and D. A. Hensher. 2015. Modeling risk perceptions of stakeholders in public-private partnership toll road contracts. Abacus 51(3): 437-483.

Corbin, D. A. 1956. A simple method for preparing a priority table in partnership liquidation by installments. The Accounting Review (April): 313-315.

Cowin, R. B. 1931. Incorporation of partnership. The Accounting Review (December): 313-315.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Delgado, E., K. Schipp and C. Rosenthal. 2016. California multitiered partnerships. The CPA Journal (July): 68-69.

Demski, J. S. 1973. Rational choice of accounting method for a class of partnerships. Journal of Accounting Research (Autumn): 176-190.

Dorado-Banacloche, S. 2020. Book review: Barbara Gray and Jill Purdy: Collaborating for Our Future: Multistakeholder Partnerships for Solving Complex Problems. Administrative Science Quarterly 65(1): NP7-NP9.

Drnevich, D. and T. J. Sternburg. 2017. Taxes and organizational form: An activity in partnership and corporate entities. Issues in Accounting Education (May): 65-72.

Duke, K. 2019. Listening is the key to being an effective partner. Journal of Accountancy (December): 80.

English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case of Victorian PPP prisons. Abacus 46(3): 289-319.

Fellingham, J. C. and R. A. Young. 1989. Special allocations, investment decisions, and transactions costs in partnerships. Journal of Accounting Research (Autumn): 179-200.

Finney, H. A. 1920. Students' department: Division of profit on sale of partnership goodwill, and Effective rate on serial bonds. Journal of Accountancy (November): 381-400.

Finney, H. A. and J. E. Baker. 1922. Right to offset in partnership settlements. Journal of Accountancy (May): 384-385.

Finney, H. A. and J. Symington. 1922. Students' department: Joint ventures and partnerships. Journal of Accountancy (December): 463-466.

Finney, H. A. and R. J. LaVallee. 1922. Students' department: Division of partnership goodwill. Journal of Accountancy (December): 466-468.

Fisher, D. G. and A. M. Hageman. 2012. Using journal entries to teach partnership tax: An illustrative case. Journal of Accounting Education 30(1): 100-130.

Frank, G. B., M. H. Sarhan and S. A. Fisher. 1990. Business & academe: Forging an ethics partnership. Management Accounting (June): 47-49.

Frank, H. A. 1912. Partnership and partnership relations. Journal of Accountancy (December): 466-477.

Freeman, C. E. and S. Walton. 1919. Partnership adjustments. Journal of Accountancy (June): 471-475.

Frolund, L., F. Murray and M. Riedel. 2018. Developing successful strategic partnerships with universities. MIT Sloan Management Review (Winter): 71-79.

Gaglio, M. and F. J. Cieza. 2014. Developing strategic partnerships with small business in retirement planning. The CPA Journal (February): 52-54.

English, L. and J. Baxter. 2010. The changing nature of contracting and trust in public-private partnerships: The case

Greendlinger, L. 1908. Partnerships: Part I. Journal of Accountancy (September): 301-316.

Greendlinger, L. 1908. Partnerships. Part II. Journal of Accountancy (October): 400-414.

Greendlinger, L. 1908. The adjustment of partnership accounts: I. Journal of Accountancy (May): 26-44.

Greendlinger, L. 1908. The adjustment of partnership accounts: Part II. Journal of Accountancy (June): 93-113.

Greenwood, R., C. R. Hinings and J. Brown. 1990. "P2-form" strategic management: Corporate practices in professional partnerships. The Academy of Management Journal 33(4): 725-755. 1991. Correction: "P2-form" Strategic management: Corporate practices in professional partnerships. The Academy of Management Journal 34(2): 480.

Grindle, H., C. W. Caldwell and C. D. Strobel. 1985. RDLP: A tax shelter that provides benefits for everyone. Management Accounting (July): 44-47. (Research and development limited partnerships).

Guenther, D. A. 1992. Taxes and organizational form: A comparison of corporations and master limited partnerships. The Accounting Review (January): 17-45.

Hardy, J. W. 1984. Financing with R&D partnerships reduces risk. Management Accounting (January): 56-59.

Hagel, J. III. and J. S. Brown. 2005. Productive friction: How difficult business partnerships can accelerate innovation. Harvard Business Review (February): 82-91.

Harvard Business Review. 1929. Case studies in business: Accounting for payments to the estate of a deceased partner. Harvard Business Review (July): 482-489.

Hoffman, W. H., W. A. Raabe, J. E. Smith, D. M. Maloney and E. Willis. 2004. West Federal Taxation: Corporations, Partnerships, Estates and Trusts 2004 (West Federal Taxation. Corporations, Partnerships, Estates and Trusts). South-Western Educational Publishing.

Holmstrom, J. 1998. Implementing vendor-managed inventory the efficient way: A case study of partnership in the supply chain. Production and Inventory Management Journal (3rd Quarter): 1-5.

Houghton, K. A. 1982. Partnership dissolution: Treatment of the overdrawn capital of an insolvent partner. Abacus 18(1): 91-96.

Howard, S. E. 1932. Business partnerships in France before 1807. The Accounting Review (December): 242-257.

Huddart, S. and P. J. Liang. 2005. Profit sharing and monitoring in partnerships. Journal of Accounting and Economics (December): 153-187.

Hunter, J. 1918. Partnership insurance a phase of goodwill. Journal of Accountancy (April): 259-262.

Jeffery, C. A. 2009. The Strategic Treasurer: A Partnership for corporate Growth. Wiley.

Jones, L. C., J. Johnson and S. C. Anderson. 2008. Master limited partnerships: Tax and investment issues. The CPA Journal (December): 48-53.

Journal of Accountancy. 2014. GAO: IRS audits fewer large partnerships than large corporations. Journal of Accountancy (July): 83.

Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.

Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.

King, B. 2011. Book review: Politics and Partnerships: The Role of Voluntary Associations in America's Political Past and Present by E. S. Clemens, D. Guthrie. Administrative Science Quarterly 56(3): 490-493.

Klein, W. A., J. M. Ramsceyer and S. M. Bainbridge. 2006. Agency, Partnership, and Limited Liability Entities: Unincorporated Business Association, 2nd edition. Foundation Pr.

Kriesel, W. T. 2017. Accomplishing estate planning goals through the use of partnership income tax rules. The CPA Journal (May): 30-38. (Granting family members partnership interests in a family business).

Kunze, H. L. 1931. Liquidation of partnership under court administration. The Accounting Review (March): 62-63.

Kurunmäki, L. and P. Miller. 2011. Regulatory hybrids: Partnerships, budgeting and modernising government. Management Accounting Research (December): 220-241.

Lambert, D. M and A. M. Knemeyer. 2004. We're in this together. Harvard Business Review (December): 114-122. (The Global Supply Chain Forum's partnership model).

Landman, J. H. 1950. The reality test in family partnerships. The Accounting Review (July): 302-306.

Lebow, M. I., V. Frucot and J. Angima. 2013. A partnership with unlimited possibilities: A case of allocation of partnership income and common costs. IMA Educational Case Journal 6(2): 1-3.

Lukens, W. P. 1932. The partnership between accounting and management. N.A.C.A. Bulletin (May 15): 1227-1238.

Lund, R. I. 1933. Status of partner's loan accounts in partnership dissolution. The Accounting Review (September): 252-254.

Martinez-Jerez, F. A. 2014. Rewriting the playbook for corporate partnerships. MIT Sloan Management Review (Winter): 63-70.

McIvor, R. 2000. Partnership sourcing: An organization change management perspective. Journal of Supply Chain Management (Summer): 12-20.

McNair, F. and E. E. Milam. 1994. The limited liability company: An idea whose time has come. Management Accounting (December): 30-33.

Meade, J. A. 2019. Father's treatment of partnership interest expense does not bind son. Journal of Accountancy (December): 66-68.

Michael, D., D. J. Kappos and J. Villasenor. 2015. Developing effective intellectual property partnerships. MIT Sloan Management Review (Summer): 12-15.

Mueller, A. T. 1959. The ratio and proportion method of preparing a program of priorities for cash distribution in partnership liquidation. The Accounting Review (July): 469-472.

Munday, M. 1992. Accounting cost data disclosure and buyer-supplier partnerships - A research note. Management Accounting Research (September): 245-250.

Nevius, A. M. 2014. New treatment of disguised sales and partnership liabilities. Journal of Accountancy (August): 68.

Nevius, A. M. 2015. From the tax adviser: Advantages of the up-C partnership structure. Journal of Accountancy (November): 72.

Nevius, A. M. 2016. Tax matters: Congress changes partnership audit and adjustment rules. Journal of Accountancy (January): 58-59.

Nidumolu, R., J. Ellison, J. Whalen and E. Billman. 2014. The collaboration imperative. New partnership models can protect the environment and create value for everyone. Harvard Business Review (April): 76-84.

Nohria, N., W. Joyce and B. Roberson. 2003. What really works. Harvard Business Review (July): 42-52. (Excel at four primary practices: Strategy, Execution, Culture, and Structure. And embrace two of four secondary practices: Talent, Innovation, Leadership, and Mergers & partnerships).

Pahnke, E. C., R. Katila and K. M. Eisenhardt. 2015. Who takes you to the dance? How partners' institutional logics influence innovation in young firms. Administrative Science Quarterly 60(4): 596-633.

Perkins, E. J. and S. Levinson. 1980. Partnership accounting in a nineteenth century merchant banking house. The Accounting Historians Journal 7(1): 59-68.

Perkmann, M. and A. Salter. 2012. How to create productive partnerships with universities. MIT Sloan Management Review (Summer): 79-88.

Plambeck, E. L. and T. A. Taylor. 2006. Partnership in a dynamic production system with unobservable actions and noncontractible output. Management Science (October): 1509-1527.

Porcaro. G. A. 2007. The choice-of-entity maze. Journal of Accountancy (March): 64-68. (Key differences between types of corporations and limited liability companies that are treated as a partnership for tax purposes).

Reichert, C. J. 2015. Tax matters: Court rejects 'in-substance' small-partnership argument. Journal of Accountancy (July): 70-71.

Reinstein, A. and D. Johnson. 2004. Applying accounting principles to partnership dissolution. Journal of Accounting Education (3): 253-273.

Reusen, E. and K. Stouthuysen. 2020. Trust transfer and partner selection in interfirm relationships. Accounting, Organizations and Society (81): 101081.

Richardson, A. P. 1924. The broken promise, The foolishness of it, Effects of taxation, Taxation and national debt, Conclusion of the matter, A tax on thought, Single partnerships, Regional meeting at Toledo, "The Accountant's" jubilee, The ideal bank auditor, Commissions again, Casting out "Expert". Journal of Accountancy (December): 437-445.

Rogan, M. and O. Sorenson. 2014. Picking a (poor) partner: A relational perspective on acquisitions. Administrative Science Quarterly 59(2): 301-329.

Sanders, C. O. 2008. Partnerships for community development. Journal of Accountancy (February): 54-59.

Schnee, E. J. 2005. Exiting a partnership. Journal of Accountancy (May): 105-106.

Schnee, E. J. 2005. Partnership terminations. Journal of Accountancy (January): 73-74.

Schreiber, S. P. 2014. IRS: Terminating partnerships may not accelerate amortized startup expenditures. Journal of Accountancy (March): 66-67.

Schreiber, S. P. 2014. Partnership basis rules proposed. Journal of Accountancy (April): 63.

Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).

Schreiber, S. P. 2018. Final rules govern election out of centralized partnership audits. Journal of Accountancy (March): 70-71.

Schwidetzky, W. D. 2018. The pros and cons of LLCs. Journal of Accountancy (December): 52-57. (The limited liability company is popular because of the passthrough tax treatment and owners' limited liability. An overview of nontax features and instances when forming an LLC is not advisable).

Scott, R. A. 1972. The study of partnership accounting through role playing. The Accounting Review (July): 610-612.

Shaw, W. H. 1991. Master limited partnerships: An examination of changes in dividend distribution policy. Contemporary Accounting Research 7(2): 407-423.

Shelley, M. K., T. C. Omer and T. J. Atwood. 1998. Capital restructuring and accounting compliance costs: The case of publicly traded partnerships. Journal of Accounting Research (Autumn): 365-378.

Sheppard, R. C. 2016. Partnership abandonment. The CPA Journal (October): 9-10.

Sherr, E. R. 2018. Model state approach to federal partnership audits. Journal of Accountancy (December): 60.

Sherr, E. R. and S. N. J. Wlodychak. 2017. State issues with the new federal partnership audits. Journal of Accountancy (March): 56.

Shevlin, T. 1987. Taxes and off-balance-sheet financing: Research and development limited partnerships. The Accounting Review (July): 480-509.

Shevlin, T. 1991. The valuation of R&D firms with R&D limited partnerships. The Accounting Review (January): 1-21.

Shevlin, T. 1992. A reply to "A comment on 'The valuation of R&D firms with R&D limited partnerships' ". The Accounting Review (April): 443-445.

Simini, J. P. 1961. Determining priorities for cash distribution in partnership liquidation. The Accounting Review (January): 123-125.

Simons, H. 1955. Priority program approach to partnership liquidation by installments. The Accounting Review (April): 344-347.

Slobodow, B., O. Abdullh and W. C. Babuschak. 2008. When supplier partnerships aren't. MIT Sloan Management Review (Winter): 77-83.

Smith, E. 2020. Tax treatment of liquidations of partnership interests. The CPA Journal (December/January): 72-73.

Sprouse, R. T. 1987. The SEC-FASB partnership. Accounting Horizons (December): 92-95.

Steensma, H. K. and K. G. Corley. 2000. On the performance of technology-sourcing partnerships: The interaction between partner interdependence and technology attributes. The Academy of Management Journal 43(6): 1045-1067.

Steensma, H. K., L. Tihanyi, M. A. Lyles and C. Dhanaraj. 2005. The evolving value of foreign partnerships in transitioning economies. The Academy of Management Journal 48(2): 213-235.

Thornton, D. B. 1991. Discussion of “Master limited partnerships: An examination of dividend distribution policy”. Contemporary Accounting Research 7(2): 424-430.

Turner, M. A. 2010. "Piercing the veil" of limited liability enterprises. Strategic Finance (October): 50-55.

Tysiac, K. 2016. Getting creative in fundraising. Not-for-profits are using events, partnerships, and web tools to raise revenue in a competitive landscape. Journal of Accountancy (July): 34-38, 40.

Utke, S. 2019. The effect of shareholder-level taxes on organization form and stock ownership: Evidence from equity carve-outs of master limited partnerships. The Accounting Review (January): 327-351.

Verrecchia, R. E. 1978. On the choice of accounting method for partnerships. Journal of Accounting Research (Spring): 150-168.

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

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

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

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

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

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

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

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

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

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

Watson, R. H. 1952. Investment questions which involve the method of distributing partnership profits. The Accounting Review (January): 136-137.

Whitler, K. A., D. E. Boyd and N. Morgan. 2017. The power partnership: CMO & CIO. Harvard Business Review (July/August): 55. (Chief marketing and Chief information officers).

Whitman, W. T. 1953. Liquidation of partnerships in installments. The Accounting Review (October): 576-577.

Young, E. R. 1951. Controlling installment distributions to partners in a liquidating partnership. The Accounting Review (October): 555-559.

Zeff, S. A. 1957. Right of offset vs. partnership act in winding-up process. The Accounting Review (January): 68-70.

Zender, J. 2016. Education at the root of accounting excellence. Strategic Finance (August): 34-40. (Humboldt State University partnership with IMA).