Management And Accounting Web

Recent Summaries and Journal Updates

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

Journal Bibliographies | Article Summaries | Book Summaries

How Fascism Works

Stanley, J. 2018. How Fascism Works: The Politics of Us and Them. Random House. (Summary).

ACC and SEC Football Updates

ACC Football Schedules and Scores as of 12/8-2024

SEC Football Schedules and Scores as of 12/8-2024

Blockchain

Pope, K. R. and L. Black, 2023. Understanding blockchain: Cryptocurrencies aside, knowing blockchain's potential uses and impacts on operations and the finance function is critical. Strategic Finance (March): 38-45. (Summary).

Social Accounting

Dechow, P. M. 2023. Understanding the sustainability reporting landscape and research opportunities in accounting. The Accounting Review (September): 481-493. (Summary).

Fascism

Ben-Ghiat R. 2023. Epilogue in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Eley, G. 2023. Liberalism in Crisis: What is Fascism and Where Does it Come from? in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Gordon, L. 2023. The American Fascists in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Miller-Idriss, C. 2023. Formulting Policy Responses to the Right-Wing Threat in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Rosenfeld, G. D. and J. Ward. 2023. Introduction to Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Specter, M. and V. Venkatasubramanian. 2023. "America First": Nationalism, Nativism, and the Fascism Question 1880-2020 in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Note).

Stanley, J. 2018. How Fascism Works: The Politics of Us and Them. Random House. (Summary).

Stone, M. 2023. Concentration Camps in Trump's America? in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Weber, T. 2023. Anarchy and the State of Nature in Donald Trump's America and Adolf Hitler's Germany in Rosenfeld, G. D. (Editor) and J. Ward (Editor). 2023. Fascism in America: Past and Present. Cambridge University Press. (Summary).

Economics

Martin, J. R. 2024. Distribution of U.S. Household Wealth 2024.

Dechow, P. M. 2023. Understanding the sustainability reporting landscape and research opportunities in accounting. The Accounting Review (September): 481-493. (Summary).

Milanovic, B. 2019. Capitalism, Alone: The Future of the System That Rules the World. Harvard University Press. (Summary).

Politics and Trump

Shepard Fairey's Defend Democracy Posters and Billboards

Summary of Trump's Seven Part Plan to Overturn the 2020 U.S. Presidential Election.

Summary of the Policies of a Second Trump Presidency.

Why I vote for Democrats!

Journal Updates 2023

Abacus 2023

Abacus 1965-2023

Accounting and the Public Interest 2001-2023

Accounting Horizons 2023

Accounting Horizons 1987-2023

Accounting, Organizations and Society 2023

Accounting, Organizations and Society 1976-2023

Advances in Accounting 2022-2023

Advances in Accounting 2009-2023

Advances in Environmental Accounting & Management 2022-2024

Advances in Environmental Accounting & Management 2000-2024

Advances in Management Accounting 2022-2023

Advances in Management Accounting 1992-2023

Auditing: A Journal of Practice & Theory 2022-2023

Auditing: A Journal of Practice & Theory 2008-2023

Behavioral Research In Accounting 2022-2023

Behavioral Research In Accounting 1989-2023

Contemporary Accounting Research 2023

Contemporary Accounting Research 1984-1992 and 2010-2023

Cost Management 2023

Cost Management 1987-2023

Harvard Business Review 2023

Harvard Business Review 1922-1930 and 2002-2023

Issues in Accounting Education 2023

Issues in Accounting Education 1983-2023

Journal of Accountancy 2023

Journal of Accountancy 1905-1925 & 2005-2023

Journal of Accounting and Economics 2023

Journal of Accounting and Economics 1979-2023

Journal of Accounting Education 2023

Journal of Accounting Education 1983-2023

Journal of Accounting Research 2022-2023

Journal of Accounting Research 1963-2023

Journal of Emerging Technologies in Accounting 2023

Journal of Emerging Technologies in Accounting 2004-2023

Journal of Forensic & Investigative Accounting 2022-2023

Journal of Forensic & Investigative Accounting 2009-2023

Journal of Forensic Accounting Research  2016-2023

Journal of Information Systems 2022-2023

Journal of Information Systems 1986-2023

Journal of Management Accounting Research 2022-2023

Journal of Management Accounting Research 1989-2023

Management Accounting Quarterly 2021-2023

Management Accounting Quarterly 1999-2023

Review of Accounting Studies 2023

Review of Accounting Studies 1996-2023

Strategic Finance 2023

Strategic Finance 1999-2023

The Accounting Historians Journal 2022-2023

The Accounting Historians Journal 1974-2023

The Accounting Review 2023

The Accounting Review 1926-2023

ACC and SEC Football Championships

ACC Football Championships 1953-2023

SEC Football Championships 1933-2023

Leadership

Crossan, M., W. Furlong and R. D. Austin. 2022. Make leader character your competitive edge. MIT Sloan Management Review (Fall): 1-12. (Summary).

Inflation

Update of Inflation Graphics CPI and SS COLAs

ACC and SEC Football Schedules and Scores 2023

ACC Football Schedules and Scores 2023

SEC Football Schedules and Scores 2023

Final AP Polls for Teams with two National Championships Graphic Illustrations

Poilitcal Issues

Levin, B. and L. Downes. 2022. Every company needs a political strategy today: Five principles will help leaders take decisive action when fast-moving laws and regulations conflict with stakeholder values. MIT Sloan Management Review (Fall): 1-4. (Summary).

Thomason, B., N. Chawla, A. Gabriel, D. Greenburg, C. Lampert, K. Moergren, D. Sumpter and E. Umphress. 2022. How organizations can take a lead in protecting reproductive rights. MIT Sloan Management Review (Fall): 1-4. (Summary).

Winston, A., E. Doty and T. Lyon. 2022. The importance of corporate political responsibility. MIT Sloan Management Review (Fall): 1-4. (Summary).

Religion

Paine, T. 2006. The Age of Reason. The Echo Library. (Rebuff of church dogma originally published in 1796. Summary).

Prothero, S. 2007. Religious Literacy: What Every American Needs to Know - And Doesn't. Harper San Francisco. (Summary).

What is value analysis?

Dummer, W., M. Masters and D. Swenson. 2015. Delivering customer value through value analysis. Cost Management (March/April): 17-24. (Summary).

Hinterhuber, A. 2008. Customer value-based pricing strategies: Why companies resist. Journal of Business Strategy  29(4): 41-50. (Summary).

Hinterhuber, A. and S. Liozu. 2012. Is it time to rethink your pricing strategy? MIT Sloan Management Review (Summer): 69-77. (Summary).

Jeacle, I. 2022. The gendered nature of valuation: Valuing life in the Titanic compensation claims process. Accounting, Organizations and Society (99): 101309. (Summary).

Journal Updates 2022

Abacus 2022

Abacus 1965-2022

Accounting and the Public Interest 2001-2022

Accounting Horizons 2022

Accounting Horizons 1987-2022

Accounting, Organizations and Society 2022

Accounting, Organizations and Society 1976-2022

Administrative Science Quarterly 2021-2022

Administrative Science Quarterly 1956-2022

Advances in Accounting 2022-2023

Advances in Accounting 2009-2023

Advances in Management Accounting 2022-2023

Advances in Management Accounting 1992-2023

Contemporary Accounting Research 2022

Contemporary Accounting Research 1984-1992 and 2010-2022

Cost Management 2022

Cost Management 1987-2022

Harvard Business Review 2022

Harvard Business Review 2002-2022

Issues in Accounting Education 2022

Issues in Accounting Education 1983-2022

Journal of Accountancy 2022

Journal of Accountancy 1905-1925 & 2005-2022

Journal of Emerging Technologies in Accounting 2021-2022

Journal of Emerging Technologies in Accounting 2004-2022

MIT Sloan Management Review 2022

MIT Sloan Management Review 1960 & 2001-2022

Strategic Finance 2022

Strategic Finance 1999-2022

The Accounting Review 2022

The Accounting Review 1926-2022

The CPA Journal 2022

The CPA Journal 2008-2022

Pricing Decisions

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32. (Summary).

Bertini, M. and O. Koenigsberg. 2021. The pitfalls of pricing algorithms. Harvard Business Review (September/October): 74-83. (Summary).

Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (Summary).

Hinterhuber, A. 2008. Customer value-based pricing strategies: Why companies resist. Journal of Business Strategy  29(4): 41-50. (Summary).

Hinterhuber, A. and S. Liozu. 2012. Is it time to rethink your pricing strategy? MIT Sloan Management Review (Summer): 69-77. (Summary).

Martin, J. R. 2022. A note on pricing strategies. (Note).

Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (Note).

Shim, E. D. and R. Lim. 2022. A survey of U.S. firms' pricing strategies and costing methods. Cost Management (May/June): 15-19. (Note).

Accounting Theory and Relevant Costing

Hendriksen, E. S. 1977. Accounting Theory. Chapter 1: The Methodology of Accounting Theory. 3rd. ed. Richard D. Irwin, Inc. (Summary).

Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (Summary).

Martin, J. R. Not dated. Opportunity cost examples. Management and Accounting Web.

Solomons, D. 1966. Economic and accounting concepts of cost and value. In Backer, M. ed. 1966. Modern Accounting Theory. Prentice-Hall Inc. Chapter 6: 117-140. (Summary).

Oganization Structure

Martin, R. L. 2021. It's time to replace the public corporation: We need a model that truly focuses on the long term. Harvard Business Review (January/February): 34-42. (Summary).

Digital Transformation

Bonnet, D. and G. Westerman. 2021. The new elements of digital transformation: The authors revisit their landmark research and address how the competitive advantages offered by digital technology have evolved. MIT Sloan Management Review (Winter): 82-89. (Summary).

Climate Change

Ignatius, A. 2021. "It will need to be the most amazing thing humankind has ever done": A conversation with Microsoft cofounder and philanthropist Bill Gates. Harvard Business Review (March/April): 124-129. (Summary).

Kaplan, R. S. and K. Ramanna. 2021. Accounting for climate change: The first rigorous approach to ESG reporting. Harvard Business Review (November/December): 120-131. (Summary).

How to Manage Yourself

Vozza, S. 2021. Tackle 5 tough job interview questions. Journal of Accountancy (February): 24-27. (Summary).

China Update

Ignatius, A. 2021. "Americans don't know how capitalist China is". Harvard Business Review (May/June): 61-63. (Summary).

Mitter, R. and E. Johnson. 2021. What the West gets wrong about China: The fundamental misconceptions. Harvard Business Review (May/June): 42-48. (Summary).

Journal Updates:

Recent Journal Updates by Year

Book Summary: What is Philosophy?

Miller, E. L. 1992. Questions That Matter: An Invitation To Philosophy, Third Edition. McGraw-Hill, Inc.

The Nature of Philosophy: Chapters 1-2.

Part 1: The Question of Reality - Chapters 3-7.

Part 2: The Question of Knowledge - Chapters 8-11.

Part 3: The Question of God - Chapters 12-15.

Part 4: The Question of Morality - Chapters 16-19.

Part 5: The Question of Society - Chatpers 20-22.

SEC and ACC Football Scores, Semi Finals and Bowl Games

SEC Football Scores, Semi Finals and Bowl Games

ACC Football Scores and Bowl Games

Presidential Wisdom

Memorable Quotes from 14 Presidents

Inflation History

Inflation History: CPI 1920-2020 and CPI-W SS COLAs 1975-2020

Vaccination Incentive

Dezhbakhsh, H. 2021. An incentive to encourage vaccination. The Atlanta Journal-Constitution. (June 20): A22. (Summary).

Powerful Investment Strategies

Givens, C. J. 1988. Wealth Without Risk: How to Develop a Personal Fortune Without Going Out on a Limb. Simon and Schuster. (Summary of Part III).

AACSB Salary Report

AACSB Salary Report Update 2019-2020

Why We need Legislation to Improve America's Infrastructure

ASCE 2021 Report Cards on America's Infrastructure

What is a Platform Business?

Cusumano, M. A., D. B. Yoffie and A. Gawer. 2020. The future of platforms: Platforms power some of the world's most valuable companies, but it will get harder and harder to capture and monetize their disruptive potential. MIT Sloan Management Review (Spring): 46-54. (Summary).

Van Alstyne, M. W., Parker, G. G. and S. P. Choudary. 2016. Pipelines, platforms, and the new rules of strategy: Scale now trumps differentiation. Harvard Business Review (April): 54-62. (Summary).

Zhu, F. and M. Iansiti. 2019. Why some platforms thrive and others don't: What Alibaba, Tencent, and Uber teach us about networks that flourish. The five characteristics that make the difference. Harvard Business Review (January/February): 118-125. (Summary).

How to Fix Our Dysfunctional Political System

Gehl, K. M. and M. E. Porter. 2020. The Politics Industry: How Political Innovation Can Break Partisan Gridlock and Save Our Democracy. Harvard Business Review Press. (Summary).

PoliFact

PolitiFact Checks on Statements by Trump and Biden 2020

A Short History of Computers and the Internet

The History of Computers and the Web

Coronavirus

Risk of spreading the Coronavirus

Anonymous. 2019. A Warning: A Senior Trump Administration Official. Twelve: Hachette Book Group.

Summary of the Introduction and Chapter 1

Chapter 1: Collapse of the Steady State

Summary of Chapter 2

Chapter 2: The Character of a Man

Summary of Chapter 3

Chapter 3: Fake Views

Summary of Chapter 4

Chapter 4: Assault on Democracy

Summary of Chapter 5

Chapter 5: A Weakness for Strongmen

Summary of Chapter 6

Chapter 6: The New Mason-Dixon Line

Summary of Chapter 7

Chapter 7: Apologists

Summary of Chapter 8 and the Epilogue

Chapter 8: We the Electorate

Oser, J. 1963. The Evolution of Economic Thought. Harcourt, Brace & World, Inc.

Summary of Chapter 1

Chapter 1: Introduction

 Summary of Chapters 2-4

Chapter 2: The Mercantilist School (1500-1776)

Chapter 3: The Physiocratic School

Chapter 4: The Classical School: Forerunners

Summary of Chapters 5-8

Chapter 5: The Classical School: Adam Smith

Chapter 6: The Classical School: David Ricardo

Chapter 7: The Classical School: Thomas Robert Malthus

Chapter 8: The Classical School: Bentham, Say, Senior, and Mill

 Summary of Chapters 9-11

Chapter 9: The Rise of Socialist Ideologies

Chapter 10: Marxism and Revisionism

Chapter 11: The German Historical School

Summary of Chapters 12-14

Chapter 12: The Rise of the Marginalist School: Gossen and Jevons

Chapter 13: The Marginalist School: The Austrians and Clark

Chapter 14: The Marginalist School: Alfred Marshall

Summary of Chapters 15 and 16

Chapter 15: Mathematical Economics

Chapter 16: Early American Economists

Summary of Chapters 17 and 18

Chapter 17: The Institutionalist School: Thorstein Veblen

Chapter 18: The Institutionalist School: Commons and Mitchell

Summary of Chapters 19-21

Chapter 19: Monetary Economics

Chapter 20: The Departure From Pure Competition

Chapter 21: Welfare Economics and Social Control

Summary of Chapters 22-24

Chapter 22: The Keynesian School

Chapter 23: Modern Theories of Economic Development and Growth

Chapter 24: Economic History in Perspective

Thurow, L. C. 1996. The Future of Capitalism: How Today's Economic Forces Shape Tomorrow's World. William Morrow and Company.

Summary of Chapters 1 and 2

Chapter 1: New Game, New Rules, New Strategies

Chapter 2: Mapping the Economic Surface of the Earth

Summary of Chapters 3 and 4

Chapter 3: Plate One: The End of Communism

Chapter 4: Plate Two: An Era of Man-made Brainpower Industries

Summary of Chapters 5 and 6

Chapter 5: Plate Three: Demography - Growing, Moving, Getting Older

Chapter 6: Plate Four: A Global Economy

Summary of Chapters 7, 8 and 9

Chapter 7: Plate Five: A Multipolar World with No Dominant Power

Chapter 8: The Forces Remaking the Economic Surface of the Earth

Chapter 9: Inflation: An Extinct Volcano

Summary of Chapters 10 and 11

Chapter 10: Japan: The Major Fault Line Across World Trade and the Pacific Rim

Chapter 11: Economic Instability

Summary of Chapters 12 and 13

Chapter 12: Social Volcanoes: Religious Fundamentalism and Ethnic Separatism

Chapter 13: Democracy Versus the Market

Summary of Chapters 14 and 15

Chapter 14: A Period of Punctuated Equilibrium

Chapter 15: Operating in a Period of Punctuated Equilibrium