Small Business Accounting and Entrepreneurship Bibliography

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

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Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

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

Agyekum, A., N. Austin and P. Keys. 2017. Realizing the dream: Decision-making in action. IMA Educational Case Journal 10(3): 1-7. (Small business in Ghana).

Ahmed, A. S., Y. Li and N. Xu. 2020. Tick size and financial reporting quality in small-cap firms: Evidence from a natural experiment. Journal of Accounting Research (September): 869-914.

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Alee, K. D.  and T. L. Yohn. 2009. The demand for financial statements in an unregulated environment: An examination of the production and use of financial statements by privately held small businesses. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 1-25.

Ali, C. B., S. Boubaker and M. Magnan. 2020. Auditors and the principal-principal agency conflict in family controlled firms. Auditing: A Journal of Practice & Theory 39(4): 31-55.

Alkhatib, E., H. Ojala and J. Collis. 2019. Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK. International Journal of Accounting Information Systems (34): 100421.

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.

Amato, N. and S. P. Schreiber. 2013. Small businesses struggle to navigate provisions of the health care law. Journal of Accountancy (January): 38-43.

Anders, S. B. 2017. Insureon and Landy insurance. The CPA Journal (March): 74-75. (Small business insurance for accounting and financial professionals).

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

Anderson, W. T. 1957. The admission of a partner, goodwill method. The Accounting Review (October): 646-648.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Arora, A. and A. Nandkumar. 2011. Cash-out or flameout! Opportunity cost and entrepreneurial strategy: Theory, and evidence from the information security industry. Management Science (October): 1844-1860.

Arumugam, L. 2022. Sustainability in small business" Building a balanced, resilient supply chain is an essential element in a robust sustainability strategy. Strategic Finance (April): 23-24.

Ashta, A. 2015. A social innovation in cost sharing for micro-entrepreneurs: The cooperative of activities and employment. Cost Management (May/June): 12-20.

Ashta, A. 2018. Realistic theory of social entrepreneurship: Selling dreams as visions and missions. Cost Management (March/April): 35-41.

Attachot, W., W. Coyle and B. Muehlmann. 2018. Copilots with entrepreneurs. Strategic Finance (August): 60-66.

Augelli, J. 2021. Exit planning for small business: To succeed, exit planning must cover the tax, legal, financial, operational, and personal aspects of the transition process. Strategic Finance (June): 17-18.

Bachelder, C. 2016. The CEO of Popeyes on treating franchisees as the most important customers. Harvard Business Review (October): 33-36.

Bagley, C. E. and C. E. Dauchy. 2003. The Entrepreneur's Guide to Business Law, 2e. South-Western Educational Publishing.

Bagranoff, N. A., S. M. Bryant and J. E. Hunton. 2002. Core Concepts of Consulting for Accountants. John Wiley & Sons.

Bain, H. 2016. Nexus and the small business. Strategic Finance (May): 19-20. (Tax implications).

Bain, H. 2017. Checklists for the small business. Strategic Finance (May): 25-26.

Bain, H. 2018. Customer lifetime value for small business. Strategic Finance (August): 30, 32.

Bain, H., M. Johnson and M. Sicre. 2021. Reinvention as a small business. Strategic Finance (August): 21-22.

Balasubramanian, N. 2011. New plant venture performance differences among incumbent, diversifying, and entrepreneurial firms: The impact of industry learning intensity. Management Science (March): 549-565.

Ballengee, N. B. 1990. Developing a performance appraisal system. Management Accounting (September): 52-54. (Small business appraisal system for professional staff).

Barber, Y. and M. Sicre. 2021. Cultural communication and the small business. Strategic Finance (October): 21-22.

Barber, Y., M. Sicre and M. Johnson. 2022. Establishing sustainability in small business: Small businesses that make early moves in sustainability have broad opportunity to be leading change makers. Strategic Finance (April): 50-55.

Barlas, S. 2017. Changes for small and medium companies. Strategic Finance (September): 14.

Barlas, S. 2018. SEC to ease financial reporting for more small companies. Strategic Finance (September): 13.

Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.

Barlas, S. 2017. Will limit on investors for Angel funds increase? Strategic Finance (June): 12. (Small business).

Barlas, S. 2019. SBA primary loan program in jeopardy. Strategic Finance (June): 11.

Baron, J. and R. Lachenauer. 2021. Build a family business that lasts: Companies that endure do these five things right. Harvard Business Review (January/February): 112-121.

Baron, R. A. and M. D. Ensley. 2006. Opportunity recognition as the detection of meaningful patterns: Evidence from comparisons of novice and experienced entrepreneurs. Management Science (September): 1331-1344.

Baudoin, P. and M. S. Luehlfing. 1997. Family-owned businesses: A challenge for management accountants. Management Accounting (March): 46-48, 50-51.

Baxendale, S. J. and R. E. Coppage. 2012. Tax savings from the sale of qualified small business stock. The CPA Journal (August): 36-41.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Becker, S. W. and G. Gordon. 1966. An entrepreneurial theory of formal organizations Part I: Patterns of formal organizations. Administrative Science Quarterly 11(3): 315-344.

Behn, B. K., B. T. Carver and T. L. Neal. 2013. Small firms and the value of improvements in corporate governance mechanisms. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 171-179.

Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.

Bennett, C. W. 1948. A case study of small business controls. N.A.C.A. Bulletin (April 15): 991-1026. (Sections include: production control, accounting and cost control, and general control techniques).

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98.

Bernardi, V. S. 2014. Claiming the small employer health insurance tax credit. Journal of Accountancy (February): 48-52.

Berst, I. P. 1958. Efficient accounting for the small company. N.A.A. Bulletin (April): 37-45.

Berthelot, S. and J. Morrill. 2016. Management control systems and the presence of a full-time accountant: An empirical study of small- and medium - sized enterprises (SMEs). Advances in Management Accounting (27): 207-242.

Bienz, J. F. 1969. The Kelson happening. Management Accounting (July): 24-26. (Case study related to a small company and computers).

Bird, M. M. 1973. Major problem areas as perceived by presidents of small manufacturing firms: A case study. The Academy of Management Journal 16(3): 510-515.

Birnberg, J. G., M. Bromwich and J. Roberts. 2013. Anthony G. Hopwood: Academic iconoclast and entrepreneur 1944-2010. Accounting Horizons (December): 895-907.

Bizplanbuilder Express: A Guide to Creating a Business Plan With Bizplanbuilder. 2003. South-Western Educational Publishing.

Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.

Boer, G. B. and S. W. Barcus III. 1981. How a small company evaluates acquisition of a minicomputer. Management Accounting (March): 13-14, 17-23.

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

Borthick, A. F. and J. H. Scheiner. 1988. Selection of small business computer systems: Structuring a multi-criteria approach. Journal of Information Systems (Fall): 10-29.

Bouwens, J. and P. Kroos. 2019. The effect of delegation of decision rights and control: The case of lending decisions for small firms. Management Accounting Research (June): 29-44.

Bowlin, W. F, C. Renner, B. Hollis, S. Hollis, K. Kaliban, M. H. McDonald and F. M. Trocini. 2003. Cost modeling for start-up businesses: A field study of Heartland Resource Technologies, LLC. The Journal of Cost Analysis & Management (Summer): 59-73.

Box, R. 2011. How to land an SBA loan. Journal of Accountancy (March): 34-37.

Boyle, J. F., A. A. Gramling, D. R. Hermanson and H. M. Hermanson. 2015. Audit committee material weaknesses in smaller reporting companies: Still struggling. Journal of Forensic & Investigative Accounting 7(1): 110-121.

Braun, M. 2009. The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs. Accounting, Organizations and Society 34(3-4): 469-487.

Brazeal, H. H. Jr. 1970. Large company planning techniques will work in small multi-plant companies. Management Accounting (September): 21-24, 31.

Bressler, L. A. and M. S. Bressler. 2006. How entrepreneurs choose and use accounting information systems. Strategic Finance (June): 56-60. (Survey).

Brewer, P. C., M. A. Garamoni and J. Haddad. 2008. University Tees: Introducing fundamentals of management accounting in a small business. Journal of Accounting Education 26(2): 91-102.

Boeker, W. and R. Karichalil. 2002. Entrepreneurial transitions: Factors influencing founder departure. The Academy of Management Journal 45(4): 818-826.

Brook, C., 2021. The Top 10 Bookkeeping Mistakes Made by Small Businesses. Key Administration Solutions Bookkeeping Service.

Brooke, W. 1951. Production control in a small foundry. N.A.C.A. Bulletin (April): 956-960.

Brown, J. 1975. Designing an accounting system for a small business. Management Accounting (June): 27-30.

Brown, R. O. 1967. Small business controls: The case of job shop. Management Accounting (March): 51-54.

Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bryan, E. L. and G. T. Friedlob. 1984. Why small businesses fail: Testimony proposes solutions. Management Accounting (January): 16, 73.

Buerke, E. A. 1972. The small-business accountant. Management Accounting (November): 51-52.

Burilovich, L. and H. Bunsis. 2014. Retirement plans for small business owners. The CPA Journal (January): 60-64. (A comparison of the Simplified Employee Pension (SEP) Plan and the Savings Incentive Match Plan for employees (Simple)).

Burton, E. J. and S. M. Bragg. 2000. Accounting and Finance for Your Small Business. Wiley.

Burton, M. D. 2011. Book review: The Entrepreneurial Group: Social Identities, Relations, and Collective Action by M. Ruef. Administrative Science Quarterly 56(1): 140-143.

Bushong, G. and P. S. Koku. 2012. Look before you leap: Marketing advice for small firms. The CPA Journal (May): 52-59.

Bushong, J. G. and D. W. Cornell. 1995. The case of the small business client. Issues in Accounting Education (Spring): 181-190.

Buskirk, B. and M. Lavik. 2004. Entrepreneurial Marketing: Real Stories and Survival Strategies. South-Western Educational Publishing.

Butler, T. 2017. Hiring an entrepreneurial leader. Harvard Business Review (March/April): 84-93.

Byrd, M. J. and L. Megginson. 2008. Small Business Management: An Entrepreneur's Guidebook, 6th edition. McGraw-Hill/Irwin.

Campbell, L. 2017. Family-owned business succession planning. Strategic Finance (April): 20, 22.

Carpenter, G. E. and J. Northam. 2011. Using IRC section 127 plans in a family business: Employer-provided educational assistance. The CPA Journal (November): 58-60.

Carter, N. M. 1990. Small firm adaptation: Responses of physicians' organizations to regulatory and competitive uncertainty. The Academy of Management Journal 33(2): 307-333.

Cashell, J. D. 1995. The effects of SAS No. 55 on audits of small businesses. Accounting Horizons (September): 11-22.

Cassar, G. 2009. Financial statement and projection preparation in start-up ventures. A forum on the factors associated with the use of financial statements by small and new companies. The Accounting Review (January): 27-51.

Cassar, G., C. D. Ittner and K. S. Cavalluzzo. 2015. Alternative information sources and information asymmetry reduction: Evidence from small business debt. Journal of Accounting and Economics (April-May): 242-263.

Cassiman, B. and M. Ueda. 2006. Optimal project rejection and new firm start-ups. Management Science (February): 262-275.

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

Chandar, N. and M. H. Sanchez. 2013. SOX exemption and the true cost of internal controls in small companies: The case of Koss. Global Perspectives on Accounting Education (10): 91-102.

Chandler, J. S. and T. N. Trone. 1982. 'Bottom-up' budgeting and control. Management Accounting (February): 37-41.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chapman, C. H. 1975. A small business financial model. Management Accounting (July): 20-22, 29.

Chapman, R. G. 1962. Starting budgeting in small companies. N.A.A. Bulletin (May): 59-66.

Chen, M. and D. C. Hambrick. 1995. Speed, stealth, and selective attack: How small firms differ from large firms in competitive behavior. The Academy of Management Journal 38(2): 453-482.

Cheng, L., S. Liao and H. Zhang. 2013. The commitment effect versus information effect of disclosure - Evidence from smaller reporting companies. The Accounting Review (July): 139-1263.

Chishti, S., ed., T. Craddock, ed., R. Courtneidge, ed, and M. Zachariadis, ed. 2020. The PAYTECH Book: The Payment Technology Handbook for Investors, Entrepreneurs, and FinTech Visionaries. Wiley.

Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).

Chrisman, J. J., J. H. Chua, P. Sharma and T. R. Yoder. 2009. Guiding family businesses through the succession process. The CPA Journal (June): 48-51.

Christensen, H. A. 1967. Small business and its accountants: A case report. Management Accounting (March): 41-45.

Christie, N., J. Brozovsky and S. Hicks. 2010. Accounting for small businesses: The role of IFRS. The CPA Journal (July): 40-43.

Chui, L. and M. B. Curtis. 2010. Intrepreneurs and innovation. Strategic Finance (November): 49-53. (An intrepreneur is "someone who pursues entrepreneurial activities within a large corporation". Related to internal control monitoring).

Clark, N. 2019. Relief for small business tax accounting methods. Journal of Accountancy (January): 48-54.

Collier, P. M. 2005. Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research (September): 321-339.

Collins, J. C. 2006. Small business software grows up. Journal of Accountancy (March): 50-56.

Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.

Connally C. E. 1987. An inside look at small business reform. Management Accounting (March): 57-60.

Connolly, H. A. 1979. Planning a new cost system: The Unfreezing stage. Management Accounting (November): 19-24.

Conyon, M. J. and L. He. 2004. Compensation committees and CEO compensation incentives in U.S. entrepreneurial firms. Journal of Management Accounting Research (16): 35-56.

Cooper, C. 2015. Entrepreneurs of the self: The development of management control since 1976. Accounting, Organizations and Society (47): 14-24.

Cooper, F. J. 1977. POS devices: You don't have to be a giant. Management Accounting (May): 31-34.

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

Core, J. E. 2002. Discussion of the roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 519-527.

Cornish, H. W. 1965. Systems in small business. Management Accounting (October): 7-11.

Coupey, E. 2004. Digital Business: Concepts and Strategies (2nd Edition). Prentice Hall.

Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.

Cozad, M. A. 2005. Top 5 SOX best practices for small companies. Strategic Finance (October): 42-46.

Crabtree, G. 2012. Five steps to grow beyond the $5 million mark: Escaping the black hole of business. The CPA Journal (December): 17.

Crawford, W, B. K. Klamm and M. W. Watson. 2007. Surviving three SOX opinions. Strategic Finance (May): 46-53. (Helping small companies plan their SOX compliance).

Crites, S. E. 1970. Of men and money: The problem of the small business. Management Accounting (April): 14-16.

Csordos, M. 2003. Business Lessons for Entrepreneurs: 35 Things I Learned Before The Age of Thirty. South-Western Educational Publishing.

Curran, S. J. 1970. Assisting a small business. Management Accounting (June): 54-55, 63.

Curtis, M. B., L. Chui and R. J. Pavur. 2020. Intention to champion continuous monitoring: A study of intrapreneurial innovation in organizations. Journal of Emerging Technologies in Accounting 17(2): 119-140.

Daigle, R. J., P. W. Morris and D. C. Hayes. 2009. Small businesses: Know thy enemy and their methods. The CPA Journal (October): 30-37.

Dascher, P. E. and W. K. Harmon. 1984. The dark side of small business computers. Management Accounting (May): 62-67.

Datar, S. M., M. J. Epstein and K. Yuthas. 2009. Management accounting and control: Lessons from the world's tiniest businesses. Strategic Finance (November): 26-34.

Davenport, L. M. 2017. Small business: When business is a family matter. Family businesses offer a unique set of challenges for the accounting professional. Strategic Finance (August): 27-28.

Davila, A. and G. Foster. 2007. Management control systems in early-stage startup companies. The Accounting Review (July): 907-937.

Davila, A., G. Foster and M. Li. 2009. Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society 34(3-4): 322-347.

Davis, J. R. 1977. Shared services: Survival for the small business? Management Accounting (May): 27-30.

Davis, M. W. 1973. Cash flow analysis for feedlot operations. Management Accounting (June): 38-41.

Davis, S. M. 1968. Entrepreneurial succession. Administrative Science Quarterly 13(3): 402-416.

Deere & Company Staff. 2000. Farm and Ranch Business Management (Farm Business Management (Textbooks)). Deere Company.

DeFelice, A. 2010. Blue-ribbon panel narrows field for private company financial reporting. Journal of Accountancy (September): 24-29.

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

Dennis-Escoffier, S. 2022. Documentation and small business. Strategic Finance (December): 15-16.

DeSantola, A. 2022. Book review: Eisenmann, T. 2021. Why Startups Fail: A New Roadmap for Entrepreneurial Success. Administrative Science Quarterly 67(2): NP18-NP20.

Digiacomo, J. and J. Kleckner. 2003. Win Government Contracts for Your Small Business (CCH Business Owner's Toolkit series). CCH Inc.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Donegan, M. C. 2002. Growth and Profitability: Optimizing the Finance Function for Small and Emerging Businesses. John Wiley & Sons.

Dou, Y. 2021. The spillover effect of consolidating securitization entities on small business lending. The Accounting Review (September): 207-229.

Douglas, D. V. 1981. LIFO: Big benefits for a small company. Management Accounting (April): 40-42.

Dresang, D. L. 1973. Entrepreneurialism and development administration. Administrative Science Quarterly 18(1): 76-85.

Drews, A. L. 1975. Bookkeeping for small business. Management Accounting (October): 33-34, 40.

DuBrin, A. J. 2000. The Active Manager: How to Plan, Organize, Lead and Control Your Way to Success. South-Western Educational Publishing.

Dunn, P. 2002. Never Say You're an Accountant: Turning Your Practice into a Consulting Powerhouse. John Wiley & Sons.

Durak, R. 2013. New option a game changer for private companies. The AICPA's framework for SMEs offers an alternative in non-GAAP reporting. Journal of Accountancy (September): 44-46, 48, 50.

Dykxhoorn, H. J. and K. E. Sinning. 2010. Helping small businesses provide healthcare coverage. The CPA Journal (December): 38-41.

Eber, J. E., P. M. Schwer and H. Mohammadi. 2013. Small company CFOs: Strategic partners or scorekeepers? Strategic Finance (December): 35-41.

Eden, D. F. 1972. Computerized inventory control in a small company. Management Accounting (August): 39-42, 46.

Edgar, W. B. 1954. Cost reduction to help small business. N.A.C.A. Bulletin (March): 842-849.

Edwards, E. D. Jr. 1992. What financial problems? Management Accounting (August): 54-57. (Related to small business accounting).

Eisenmann, T. 2021. Why start-ups fail: It's not always the horse or the jockey. Harvard Business Review (May/June): 76-85.

Engel, E., E. A. Gordon and R. M. Hayes. 2002. The roles of performance measures and monitoring in annual governance decisions in entrepreneurial firms. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 485-518.

Engle, R. E. 1985. How to choose the right form of doing business. Management Accounting (January): 44-47.

Englebrecht, T. D. and S. C. Colburn. 1991. When a small business fails: How Sec. 1244 cushions the risk. Management Accounting (December): 33-36.

Englebrecht, T. D., C. Mitchell and O. Martinson. 1998. What is reasonable compensation in closely held corporations? Management Accounting (March): 38-40, 42-44.

Eshelman, J. A. Jr. 1956. Helping everyone plan a small business. N.A.C.A. Bulletin (June): 1271-1274.

Evans, J. H. III and F. E. Evans. 1986. A small manufacturer's success story. Management Accounting (August): 47-49.

Fairlie, R. W. 2006. The personal computer and entrepreneurship. Management Science (February): 187-203.

Fargher, N. L., A. Jiang and Y. Yu. 2018. Further evidence on the effects of regulation on the exit of small auditors from the audit market and resulting audit quality. Auditing: A Journal of Practice & Theory 37(4): 95-115.

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

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Fernandez, M. 2021. Costs and benefits of start-up funding. Strategic Finance (November): 42-49.

Feyerharm, R. W. 1955. Budgetary accounting procedures and accounting forms for small colleges and universities. The Accounting Review (January): 80-85.

Finne, S. and H. Sivonen. 2009. The Retail Value Chain: How to Gain Competitive Advantage Through Efficient Consumer Response (ECR) Strategies. Kogan Page.

Fishman, S. 2010. Deduct It!: Lower Your Small Business Taxes, 7th edition. Nolo.

Fleischman, G. M. and J. J. Bryant. 2000. C corporation, LLC, or sole proprietorship: What form is best for your business? Management Accounting Quarterly (Spring): 14-21.

Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375.

Fogler, H. R. 1972. Investment strategy for a small growth company. Decision Sciences 3(1): 31-46.

Fordham, D. R. and C. W. Hamilton. 2019. Accounting information technology in small businesses: An inquiry. Journal of Information Systems (Summer): 63-75.

Fornaro, J. M., C. D. Lange and P. D. Lucido. 2016. The continuing evolution of accounting alternatives for private companies. The CPA Journal (January): 48-55.

Fraser, C. E. 1925. Can the small merchant compete with the large store? Harvard Business Review (July): 456-465.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Freimuth, R. C. 1982. Cash management for smaller businesses: A new technique. Management Accounting (June): 58-60.

Fried, J. and D. H. Hansson. 2010. Rework. Crown Business. (Counterintuitive rules for small-business success, e.g., Ignore the details early on, and Good enough is fine).

Friedlander, F. and H. Pickle. 1968. Components of effectiveness in small organizations. Administrative Science Quarterly 13(2): 289-304.

Gaffney, V. 1959. A small company billing procedure. N.A.A. Bulletin (March): 50.

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

Gaither, J. F. 1959. Tax effects of qualifying as a pseudo corporation. N.A.A. Bulletin (March): 79-84. (Related to the Technical Amendments Act of 1958).

Gao, F., J. S. Wu and J. Zimmerman. 2009. Unintended consequences of granting small firms exemptions from securities regulation: Evidence from the Sarbanes-Oxley Act. Journal of Accounting Research (May): 459-506.

Gard, R. 2013. Business or hobby? The nine factors. Journal of Accountancy (October): 71.

Gartenberg, M. 1979. Small business: A question of survival. Management Accounting (November): 14-15, 24.

Garties, C. and A. E. Oxenreiter. 1929. Retail accounting. N.A.C.A. Bulletin (May 1).

Garud, R., S. Jain and A. Kumaraswamy. 2002. Institutional entrepreneurship in the sponsorship of common technological standards: The case of Sun Microsystems and Java. The Academy of Management Journal 45(1): 196-214.

Garvin, D. A. and L. C. Levesque. 2006. Meeting the challenge of corporate entrepreneurship. Harvard Business Review (October): 102-112.

Gaskill, G. T. and J. M. Hyland. 1989. Starting and managing a small business. Management Accounting (December): 28-31.

Ge, W., A. Koester and S. McVay. 2017. Benefits and costs of Sarbanes-Oxley Section 404(b) exemption: Evidence from small firms' internal control disclosures. Journal of Accounting and Economics (April-May): 358-384.

Geary, R. R. 1974. The loner: A small firm's controller speaks out. Management Accounting (December): 15-16, 28.

Geber, M. E. 1995. The E-Myth Revisited: Why Most Small Businesses Don't Work and What to Do About It. Harperbusiness.

Geeraerts, G. 1984. Erratum: The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(3): 456.

Geeraerts, G. 1984. The effect of ownership on the organization structure in small firms. Administrative Science Quarterly 29(2): 232-237.

Gimeno, J., T. B. Folta, A. C. Cooper and C. Y. Woo. 1997. Survival of the fittest? Entrepreneurial human capital and the persistence of underperforming firms. Administrative Science Quarterly 42(4): 750-783.

Golder, R. 2019. Small business summit offers tips for success. Strategic Finance (January): 23-24.

Goldstine, J. A. 2006. Fraud auditing small businesses with the wheel. Journal of Forensic Accounting 7(1): 245-246.

Goliger, J. 1947. Simplified budgeting for small companies. N.A.C.A. Bulletin (February 15): 757-760.

Gómez-Mejía, L. R., K. T. Haynes, M. Núñez-Nickel, K. J. L. Jacobson and J. Moyano-Fuentes. 2007. Socioemotional wealth and business risks in family-controlled firms: Evidence from Spanish olive oil mills. Administrative Science Quarterly 52(1): 106-137.

Gould, J. H. 1956. Cost control for a small manufacturer. N.A.C.A. Bulletin (January): 579-595.

Graebner, M. E. and K. M. Eisenhardt. 2004. The seller's side of the story: Acquisition as courtship and governance as syndicate in entrepreneurial firms. Administrative Science Quarterly 49(3): 366-403.

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