Accounting Surveys and Survey Methods Bibliography

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

Accounting Surveys and Survey Methods Main Page | Research Methods Main Page

AACSB International. 2013. 2012-2013 Salary Survey Reports: Executive Summary. AACSB. (Note).

Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Adhikari, A., M. A. Flanigan and R. H. Tondkar. 1999. A survey of international accounting education in the US and some other countries. Journal of Accounting Education 17(2-3): 175-189.

Ahadiat, N. 2008. In search of practice-based topics for management accounting education. Management Accounting Quarterly (Summer): 42-54.

Ainsworth, W. J. 1988. Survey of senior manufacturing executives. Journal of Cost Management (Fall): 3.

Albanese, R. 1972. Profiles of P.O.M.C. The Academy of Management Journal 15(3): 371-374. (Surveys of 50 students' and 50 managers' sentiments towards the terms planning, organization, motivation, and control).

Alford, R. M., J. R. Strawser and R. H. Strawser. 1990. Does graduate education improve success in public accounting? Accounting Horizons (March): 69-76. (Survey).

Al-Omiri, M. 2011. A survey study of the organization and behavioural factors influencing the adoption and success of ABC in KSA companies. Cost Management (March/April): 29-42.

Alreck, P. L. and R. B. Settle. 1994. The Survey Research Handbook. McGraw-Hill.

Anders, S. B. and C. M. Fischer. 2013. A new look at tax software: 2013 annual survey of New York State tax professionals. The CPA Journal (December): 20-29.

Anders, S. B. and C. M. Fischer. 2014. The best bets in tax software 2014 Annual Survey of New York State practitioners. The CPA Journal (November): 14-25.

Andersen, A. V. 1963. Why write? The Accounting Review (October): 827-830.

Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.

Apostolou, N. and D. L. Crumbley. 2005. Fraud surveys: Lessons for forensic accountants. Journal of Forensic Accounting 6(1): 103-118.

Apostolou, N. G. and D. L. Grumbley. 2007. Some recent fraud survey results: Similarities and inconsistencies. Journal of Forensic Accounting 8(1-2): 245-270.

APQC/CAM-I. 1995. Activity Based Management Consortium Study. American Productivity and Quality Center/CAM-I.

Ariail, D. L., A. Khayati and T. Shawver. 2021. Perceptions by employed accounting students of ethical leadership and political skill: Evidence for including political skill in ethics pedagogy. Journal of Accounting Education (55): 100716.

Armitage, H. and A. A. Atkinson. 1990. The choice of productivity measures in organizations. Measures for Manufacturing Excellence (Harvard Business School Press) Chapter 4: 91-126.

Armitage, H., and R. Nicholson. 1993. Activity-based costing: A Survey of Canadian practice. Supplement to CMA Magazine.

Armitage, J. L. 1991. Academicians' and practitioners' views on the content and importance of the advanced financial accounting course. Journal of Accounting Education 9(2): 327-339.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Arnold, D. F. and T. J. Geiselhart. 1984. Practitioners' views on five-year educational requirements for CPAs. The Accounting Review (April): 314-324.

Ataseven, C. A. Nair, and M. Ferguson. 2018. An examination of the relationship between intellectual capital and supply chain integration in humanitarian aid organizations: A survey based investigation of food banks. Decision Sciences 49(5): 827-862.

Atkinson, A. 1987. Intrafirm Cost and Resource Allocations: Theory and Practice. Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph.

Atkinson, A. 2017. Some management accountants' perspectives on risk: A field study. Cost Management (May/June): 11-16.

Bailey, C. N., J. R. Hasselback and J. N. Karcher. 2001. Research misconduct in accounting literature: A survey of the most prolific researchers' actions and beliefs. Abacus 37(1): 26-54.

Baiman, S. 1982. Agency research in managerial accounting: A survey. Journal of Accounting Literature (1): 154-213.

Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting Organizations and Society 15(4): 314-371.

Baker, R. E. and C. E. White Jr. 1999. Internet uses in accounting education: Survey results. Journal of Accounting Education 17(2-3): 255-266.

Baker, W. M. 2006. What's your main technology concern? Strategic Finance (December): 48-55. (Survey).

Balch, C. V. 2010. Internet Survey Methodology. Cambridge Scholars Publishing.

Ballas, A. and V. Theoharakis. 2003. Faculty perceptions of readership patterns of accounting journals: A global view. Contemporary Accounting Research (June).

Bannon, S., K. Ford and L. Meltzer. 2011. Understanding Millennials in the workplace. The CPA Journal (November): 61-65. (Surveys).

Barlev, B. 1986. Total factor productivity and cost variances: Survey and analysis. Journal of Accounting Literature (5): 35-56.

Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.

Barsky, N. P. and J. T. Morris. 2016. Corporate budgeting: Perceptions of a next generation of corporate leaders. Management Accounting Quarterly (Summer): 1-10.

Bartezzaghi, E., F. Turco, and G. Spina. 1992. The impact of the just-in-time on production system performance: A survey of Italian industry. International Journal of Operations & Production Management 12(1).

Bavishi, V. B. 1981. Capital budgeting practices at multinationals. Management Accounting (August): 32-35. (Survey of Fortune 500 multinationals).

Baysden, C. 2013. PFP Q&A: Planning for change: Experts discuss implications of tax law changes, new standards, and the retirement of the Baby Boomer generation. Journal of Accountancy (July): 36-39.

Baysden, C. 2013. Supply and demand for accounting talent at record levels. Journal of Accountancy (September): 30-32.

Baysden, C. 2013. Top concern of FVS practitioners: Business development. The financial fallout from the great recession has prompted a shift in priorities of forensic and valuation services accountants, survey finds. Journal of Accountancy (May): 38-42.

Baysden, C. 2013. Q&A: Top issues in business valuation. Experts discuss topics ranging from changes in fair value measurements to the retirement of the baby boomer generation. Journal of Accountancy (November): 34-36.

Bean, V. L. and J. N. Medewitz. 1987. Computer education: A survey of accounting graduates. Journal of Accounting Education 5(2): 243-258.

Beaulieu, P. 2009. Beliefs of forensic investigators regarding by- and uni-directional behavior analysis. Journal of Forensic & Investigative Accounting 1(1): 1-21.

Beckwith, R. E. 1973. Bounds on sample size in modified Bernoulli sampling, with applications in opinion surveys. Decision Sciences 4(1): 31-43.

Benjamin, J. J. and V. C. Brenner. 1974. Perceptions of journal quality. The Accounting Review (April): 360-362.

Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.

Berenheim, R. E. 1992. Corporate Ethics Practices. New York: The Conference Board.

Berger, P. K. and A. J. Grimes. 1973. Cosmopolitan-local: A factor analysis of the construct. Administrative Science Quarterly 18(2): 223-235.

Berry, S. E., H. J. Watson and W. T. Greenwood. 1978. A survey as to the content of the introductory POM course. The Academy of Management Journal 21(4): 699-714.

Bethlehem, J. G. 2009. Applied Survey Methods: A Statistical Perspective. Wiley.

Bhamidipati, K. 2013. Productivity outlook: Poor visibility and bad reporting ahead. Strategic Finance (March): 42-46, 61.

Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn? Cost Management (September/October): 29-33.

Bierstaker, J. L., L. S. Kopp and D. R. Lombard. 2016. Are financial professionals ready for IFRS?: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting (35): 1-7.

Billesbach, T., A. Harrison, and S. Croom-Morgan. 1991. Just-in-time: A United States United Kingdom comparison. International Journal of Operations & Production Management 11(10).

Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56. (Survey of 233 companies).

Blanthorne, C., S. E. Kovar and D. G. Fisher. 2007. Accounting educators' opinions about ethics in the curriculum: An extensive view. Issues in Accounting Education (August): 355-390.

Boley, R. and P. Danos. 1980. Awareness and usage of LEXIS by accounting educators: A survey. The Accounting Review (January): 102-106.

Bonner, P. 2011. 2011 tax research service survey. Journal of Accountancy (October): 56-60.

Bonner, P. 2011. Tax software survey. Journal of Accountancy (September): 24-29.

Bonner, P. 2012. 2012 tax software survey. Journal of Accountancy (September): 23-27.

Bonner, P. 2013. 2013 tax software survey. Journal of Accountancy (September): 56-57.

Boritz, J. E. 2005. IS practitioners' views on core concepts of information integrity. International Journal of Accounting Information Systems 6(4): 260-279.

Borkowski, S. C. 1990. Environmental and organizational factors affecting transfer pricing: A survey. Journal of Management Accounting Research (2): 78-99.

Bots, J. M., E. Groenland and D. M. Swagerman. 2009. An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners. Journal of Accounting Education 27(1): 1-13.

Bouwens, J. and M. A. Abernethy. 2000. The consequences of customization on management accounting system design. Accounting, Organizations and Society 25(3): 221-241. (Summary).

Boyle, D. M., B. W. Carpenter, D. R. Hermanson and M. O. Mensah. 2013. The accounting doctorate shortage: Opportunities for practitioners. Strategic Finance (May): 30-36. (Note).

Boyle, D. M., B. W. Carpenter, D. R. Hermanson and N. P. Mero. 2015. Examining the perceptions of professionally oriented accounting faculty. Journal of Accounting Education 33(1): 1-15.

Boyle, D. M., B. W. Carpenter, N. Luciani and D. P. Mahoney. 2016. Goodwill impairment adequacy: Perspectives of accounting professionals. Management Accounting Quarterly (Summer): 11-20.

Bradford, M., J. Earp and P. Williams. 2014. Sustainability reports: What do stakeholders really want? Management Accounting Quarterly (Fall): 13-18. (Six dimensions or categories of activities in sustainability reports).

Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. The feasibility of professional schools: An empirical study. The Accounting Review (April): 465-473.

Brenner, V. C. 1970. Financial statement users' views of the desirability of reporting current cost information. Journal of Accounting Research (Autumn): 159-166.

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

Brierley, J. A. 2017. The domination of financial accounting over product costing. Cost Management (July/August): 32-40.

Brown, D. S. 1964. Subordinates' views of ineffective executive behavior. The Academy of Management Journal 7(4): 288-299.

Brown, J. F. Jr. 1986. How U. S. firms conduct strategic planning. Management Accounting (February): 38, 40-44, 55.

Brown, L. D., R. J. Huefner and J. Weintrop. 1988. Financial data bases in accounting doctoral programs. Issues in Accounting Education (Fall): 228-240.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Bryan, B. J. and L. M. Smith. 1997. Faculty perspectives of auditing topics. Issues in Accounting Education (Spring): 1-14. (Survey).

Buchman, T. A. and J. A. Tracy. 1982. Obtaining responses to sensitive questions: Conventional questionnaire versus randomized response technique. Journal of Accounting Research (Spring): 263-271.

Budding, T., M. Schoute, A. Dijkman and E. de With. 2019. The activities of management accountants: Results of a survey study. Management Accounting Quarterly (Winter): 29-37.

Busby, J. S. and C. G. C. Pitts. 1997. Real options in practice: An exploratory survey of how finance officers deal with flexibility in capital appraisal. Management Accounting Research (June): 169-186.

Byron, H. and M. Hicks. 2015. A survey of perspectives on the future of the accounting profession. The CPA Journal (August): 6-12.

Caglio, A. and M. Cameran. 2017. Is it shameful to be an accountant? GenMe perception(s) of accountants' ethics. Abacus 53(1): 1-27.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Campbell, D. K., J. Gaertner and R. P. Vecchio. 1983. Perceptions of promotion and tenure criteria: A survey of accounting educators. Journal of Accounting Education 1(1): 83-92.

Campbell, D. R. and R. W. Williams. 1983. Accreditation of accounting programs: Administrators' perceptions of proposed AACSB standards. Issues in Accounting Education: 60-70.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Carcello, J. V., D. R. Hermanson, R. H. Hermanson and D. H. Turner. 1994. Doctoral study in accounting: Costs and financial support. Issues in Accounting Education (Fall): 219-230. (Two surveys).

Carcello, J. V., J. E. Copeland Jr., R. H. Hermanson and D. H. Turner. 1991. A public accounting career: The gap between student expectations and accounting staff experiences. Accounting Horizons (September): 1-11. (Survey of Beta Alpha Psi members before and after employment).

Cargile, B. R. and B. Bublitz. 1986. Factors contributing to published research by accounting faculties. The Accounting Review (January): 158-178.

Carpenter, B. W., D. M. Boyle, J. F. Boyle and D. P. Mahoney. 2019. Leadership skills at every career level. Strategic Finance (April): 32-37. (Survey).

Carr, L. P. and L. A. Ponemon. 1992. Manager's perceptions about quality costs. Journal of Cost Management (Spring): 65-71.

Carr, R. L. 1961. A survey of current depreciation practices. N.A.A. Bulletin (February): 5-20.

Carver, M. R., M. L. Hirsch Jr. and D. E. Strickland.1993. The responses of accounting administrators to ethically ambiguous situations: The case of fund raising. Issues in Accounting Education (Fall): 300-319.

Carver, M. R. Jr., T. E. King. 1986. Attitudes of accounting practitioners towards accounting faculty and accounting education. Journal of Accounting Education 4(1): 31-43.

Casey, C. J. Jr. 1980. Variation in accounting information load: The effect on loan officers' predictions of bankruptcy. The Accounting Review (January): 36-49.

Cash, J. I. Jr., A. D. Bailey, Jr. and A. B. Whinston. 1977. A survey of techniques for auditing EDP-based accounting information systems. The Accounting Review (October): 813-832.

Castellano, J. F. and R. Burrows. 2011. Relevance lost: The practice/classroom gap. Management Accounting Quarterly (Winter): 41-48.

Chambers, R. J, W. S. Hopwood and J. C. McKeown. 1984. The relevance of varieties of accounting information: A U.S.A. survey. Abacus 20(2): 99-110.

Chan, S. H. and S. Wright. 2007. Feasibility of more frequent reporting: A field study informed survey of in-company accounting and IT. Professionals. Journal of Information Systems (Fall): 101-115.

Chandra, A., J. J. Cheh and I. Kim. 2006. Do we teach enough IT skills in management accounting courses? Management Accounting Quarterly (Fall): 49-54. (Survey).

Chandra, G. 1974. A study of the consensus on disclosure among public accountants and security analysts. The Accounting Review (October): 733-742.

Chandra, G. 1977. A study of the consensus on disclosure among public accountants and security analysts: A reply. The Accounting Review (April): 513-515.

Charles, S. 2018. IMA's global salary survey. Strategic Finance (March): 28-39. See Martin, J. R. 2018. IMA Salary Calculators 2010-2017. Management And Accounting Web.

Charles, S. 2019. IMA's global salary survey. Strategic Finance (March): 28-39.

Charles, S. 2020. IMA's global salary survey. Strategic Finance (March): 29-37. 

Charles, S. and K. Krumwiede. 2021. IMA's Global salary survey. Strategic Finance (March): 28-37. Salary Surveys

Chen, C. C. and K. Jones. 2009. Are employees buying the balanced scorecard? Management Accounting Quarterly (Fall): 36-44.

Chen, C. C. and K. T. Jones. 2005. Are companies really ready for stretch targets? Management Accounting Quarterly (Summer): 10-18. (A survey of MBA students).

Chen, K. H. and S. J. Lambert. 1977. A study of the consensus on disclosure among public accountants and security analysts: An alternative interpretation. The Accounting Review (April): 508-512.

Chenhall, R. H. and K. Langfield-Smith. 1998. Adoption and benefits of management accounting practices: An Australian study. Management Accounting Research (March): 1-19.

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Ghio, A. and R. Verona. 2018. Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy. Journal of International Accounting Research 17(2): 103-122.

Choi, A. C. D. 1968. Translation of foreign operations: A survey. Management Accounting (April): 28-30.

Chow, C. W. and W. A. Van der Stede. 2006. The use and usefulness of nonfinancial measures. Management Accounting Quarterly (Spring): 1-8. (Survey).

Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. Results based on responses from 142 managers - mostly executive MBA students. (Summary).

Chow, C. W., M. D. Shields and A. Wong-Boren. 1988. A compilation of recent surveys and company-specific descriptions of management accounting practices. Journal of Accounting Education 6(2): 183-207.

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

Christensen, B. E., S. M. Glover, T. C. Omer and M. K. Shelley. 2016. Understanding audit quality: Insights from audit professionals and investors. Contemporary Accounting Research 33(4): 1648-1684.

Clausen, T. S., K. T. Jones and J. S. Rich. 2016. Harnessing the power of performance evaluations. Strategic Finance (March): 44-51. (Survey).

Cloyd, C. B. and C. D. Weaver. 2012. Engaging students in the politics of tax policy: The tax attitudes survey project. Journal of Accounting Education 30(1): 22-34.

Cluskey, G. R. Jr., C. R. Ehlen and R. Rivers. 2007. Accounting theory: Missing in action? Management Accounting Quarterly (Winter): 24-31. (Survey of 88 doctoral granting institutions in the U.S.).

Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research (June): 109-135.

Cohen, J. R. and L. Paquette. 1991. Management accounting practices: Perceptions of controllers. Journal of Cost Management (Fall): 73-83.

Cohen, J. R. and L. W. Pant. 1989. Accounting educators' perceptions of ethics in the curriculum. Issues in Accounting Education (Spring): 70-81.

Cohen, J. R., C. Hayes, G. Krishnamoorthy, G. S. Monroe and A. M. Wright. 2013. The effectiveness of SOX regulation: An interview study of corporate directors. Behavioral Research In Accounting 25(1): 61-87.

Collins, A. B., B. K. Parrish and D. L. Collins. 1998. Gender and the tenure track: Some survey evidence. Issues in Accounting Education (May): 277-299.

Collins, F. 2006. Career self-interest and concern for others - The effects of co-worker attitudes on fraudulent behavior. Accounting and the Public Interest (6): 95-115.

Collins, F., P. Munter and D. W. Finn. 1987. The budgeting games people play. The Accounting Review (January): 29-49.

Conover, T. L., S. Salter and J. E. Price. 1994. International accounting education: A comparison of course syllabi and CFO preferences. Issues in Accounting Education (Fall): 259-270.

Coram, P. J. 2018. Discussion of "Accounting practitioners' attitudes toward accounting harmonization: Adoption of IFRS for SMEs in Italy." Journal of International Accounting Research 17(2): 123-126.

Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.

Cotton, W. D. J., S. M. Jackman and R. A. Brown. 2003. Note on a New Zealand replication of the Innes et at. UK activity-based costing survey. Management Accounting Research (March): 67-72.

Cramer, J. J. Jr. 1968. Income reporting by conglomerates - Views of American businessmen. Abacus 4(1): 17-26.

Cress, W. P. and J. B. Pettijohn. 1985. A survey of budget-related planning and control systems. Journal of Accounting Education 3(2): 61-77.

Cronan, T. P. and C. E. Fries. 1986. MIS and computer applications in accounting courses - Report of a survey. Journal of Accounting Education 4(1): 237-244.

Crum, W. F. 1973. Interim reports: Do they meet MAP standards? Management Accounting (May): 26-28.

Crum, W. F. 1978. Survey of doctoral programs in the United States. The Accounting Review (April): 486-494.

Crum, W. F. 1981. 1980 Survey of doctoral programs in accounting in the United States. The Accounting Review (July): 634-641.

Crum, W. F. and D. E. Garner. 1985. 1983 Survey of doctoral programs in accounting in the United States and Canada. The Accounting Review (July): 519-525.

Curtis, M., T. Conover, L. Lucianetti and V. Battista. 2016. Business judgments and national culture: A comparison of U.S. and Italian management accountants. Management Accounting Quarterly (Fall): 11-17.

Dai, N. T., C. Free and Y. Gendron. 2019. Interview-based research in accounting 2000-2014: Informal norms, translation and vibrancy. Management Accounting Research (March): 26-38.

Dalton, D. W., S. Buchheit and J. J. McMillan. 2014. Audit and tax career paths in public accounting: An analysis of student and professional perceptions. Accounting Horizons (June): 213-231.

Damitio, J. W. and R. S. Schmidgall. 2007. What accounting skills do managers value? Strategic Finance (October): 52-53.

Daniels, B. W. and Q. Booker. 2009. Bank loan officers' perceptions of audit firm rotation. The CPA Journal (January): 36-40.

Davis, R. V. and L. P. McLaughlin. 2009. Breaking down boundaries. Strategic Finance (April): 46-53. (Survey of Fortune 1,000 companies related to partnering between finance and line management).

De Jong, A., G. Mertens, M. Van der Poel and R. Van Dijk. 2014. How does earnings management influence investor's perceptions of firm value? Survey evidence from financial analysts. Review of Accounting Studies 19(2): 606-627.

DeBusk, G. K. and A. D. Crabtree. 2006. Does the balanced scorecard improve performance? Management Accounting Quarterly (Fall): 44-48. (Survey).

DeFelice, A. 2011. Hitting the target: National survey looks at how CPA firms of all sizes stack up. Journal of Accountancy (April): 22-27.

DeFelice, A. 2011. Survey highlights: Emerging tools for firms of all sizes. Journal of Accountancy (April): 28-32.

Deitrick, J. W. and C. W. Alderman. 1980. Pension plans: What companies do - and do not - disclose. Management Accounting (April): 24-29.

Dekker, H. C., T. Kawai and J. Sakaguchi. 2019. The interfirm contracting value of management accounting information. Journal of Management Accounting Research 31(2): 59-74.

Dennis, S. A. and K. M. Johnstone. 2016. A field survey of contemporary brainstorming practices. Accounting Horizons (December): 449-472.

DeSalvia, D. N. and G. R. Gemmill. 1971. An exploratory study of the personal value systems of college students and managers. The Academy of Management Journal 14(2): 227-238.

Desroches, D. and R. Lawson. 2015. IMA's global salary survey. Strategic Finance (March): 22-31.

DeZoort, F. T., A. T. Lord and B. R. Cargile. 1997. A comparison of accounting professors' and students' perceptions of the public accounting work environment. Issues in Accounting Education (Fall): 281-298.

Dillman, D. A. 1978. Mail and Telephone Surveys: The Total Design Method. Wiley.

Dittman, D. A., H. A. Juris and L. Revsine. 1980. Unrecorded human assets: A survey of accounting firms' training programs. The Accounting Review (October): 640-648.

Doka, C. 2012. The best accounting firms to work for: Popularity, prestige, and quality of life rankings explored. The CPA Journal (July): 10-12.

Donelan, J. G. and R. O. Reed. 1992. Characteristics of accounting programs: A survey of students' perceptions. Journal of Accounting Education 10(1): 191-209.

Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.

Donham, W. B. 1929. Business ethics - A general survey. Harvard Business Review (July): 385-394.

Dorn, W. S. 1963. Non-linear programming - A survey. Management Science (January): 171-208.

Dosch, J. and M. Wilson. 2007. Are you satisfied with your company's ABC system? Cost Management (March/April): 34-39. (Survey).

Dossett, D. L., G. P. Latham and L. M. Saari. 1980. The impact of goal setting on survey returns. The Academy of Management Journal 23(3): 561-567.

Drew, J. 2012. 2012 MAP survey: A snapshot. Journal of Accountancy (November): 14-15.

Drew, J. 2012. 2012 MAP survey: Signs of recovery. Journal of Accountancy (December): 26-30.

Drew, J. 2013. Tackling the top issues. Journal of Accountancy (September): 24-29. (Partner accountability, the complexity of tax laws, and the compression of workload during tax season).

Drew, J. 2014. 2014 MAP survey: Firms experience growth, stockpile cash. Journal of Accountancy (December): 30.

Drew, J. 2014. Harnessing the power of the cloud. Experts advise caution as the profession exploits the great potential of emerging technologies. Journal of Accountancy (April): 24-28.

Drew, J. 2015. 2014 MAP survey: Firms tech it up a notch. Usage rates rise for cloud-based software, video conferencing, and digital payments. Journal of Accountancy (January): 28-31, 34.

Drew, J. 2015. Accounting firms moving slowly toward cloud: MAP survey finds firms still relying heavily on locally installed software. Journal of Accountancy (March): 44-46.

Drew, J. 2015. How to win the game of talent: Firms need planning and persistence to survive on the most competitive battlefield in recent memory for hiring skilled accountants.  Journal of Accountancy (October): 28-32, 34-35. (2015 Survey results show that CPA firms top issues are finding and retaining qualified staff).

Drew, J. 2015. Keep pace with tech changes: Rapid changes in technology are among the biggest sources of stress for corporate accounting teams, according to a recent survey. Here are seven tips for how CFOs can mitigate risks and maximize rewards. Journal of Accountancy (October): 20.

Drew, J. 2016. MAP survey: Firms to grow revenue. Journal of Accountancy (December): 16-17.

Drew, J. 2016. New client services top list of CPA firm priorities. Journal of Accountancy (February): 35-37.

Drew, J. 2022. Attributes of top-performing firms revealed. MAP survey finds big differences in per partner revenue, profit, and compensation. Journal of Accountancy (February): 14-18.

Drury, C. and M. Tayles. 1995. Issues arising from surveys of management accounting practice. Management Accounting Research (September): 267-280.

Dugdale, D. and T. C. Jones. 1997. How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research (June): 233-240.

Dykxhoorn, H. J. and K. E. Sinning. 1996. Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms. Journal of Accounting Education 14(4): 415-434.

Dzinkowski, R. 2014. Upside, downside: 2014 on stage. Strategic Finance (May): 34-39.

Dzinkowski, R. 2014. What will emerge in 2014? Strategic Finance (January): 36-40.

Dzinkowski, R. 2015. What keeps CFOs up at night, 2015. Strategic Finance (January): 37-41.

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