MANAGEMENT AND ACCOUNTING WEB

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MANAGEMENT & ACCOUNTING
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Article summaries

Book summaries

Textbooks

L:

Laband, D. N., D. L. Rosenberg and K. J. Smith. 1997. An examination of the performance of transfer versus ‘native’ students in upper-level accounting courses. Journal of Accounting Education 15(4): 515-529.

Labovitz, G. H. 1969. Can we defend subjective performance appraisal?: (A comment): A reply to Professor Chung. The Academy of Management Journal 12(4): 510-512. (JSTOR link).

Labovitz, G. H. 1969. In defense of subjective executive appraisal. The Academy of Management Journal 12(3): 293-307. (JSTOR link).

Labovitz, G. H. 1972. More on subjective executive appraisal: An empirical study. The Academy of Management Journal 15(3): 289-302. (JSTOR link).

Labrack, B. D. 1994. Small business controller. Management Accounting (November): 38-41.

Labus, H. L. 1968. The fusion of cost accounting and industrial engineering. Management Accounting (November): 57-59.

Lacenski, J. E. 1957. Consigned stock inventory and activity control procedure. N.A.C.A. Bulletin (March): 912-921.

Lacey, L. 1974. Discriminability of the Miner sentence completion scale among supervisory and nonsupervisory scientists and engineers. The Academy of Management Journal 17(2): 354-358. (JSTOR link).

Lacity, M. C., and I. R. Weiss. 1989. The organizational exchange of talent: Rotating MIS professionals into user areas. Journal of Information Systems (Fall): 23-31.

Lack, J. 2000. Banking goes virtual. Strategic Finance (April): 36-39.

Ladd, E. 1985. How to evaluate financial software. Management Accounting (January): 39-42.

Ladin, E. 1962. The role of the accountant in operations analysis. The Accounting Review (April): 289-294. (JSTOR link).

Laederach, P. A. 1959. Applying sound principles to equipment replacement practice. N.A.A. Bulletin (April): 70-79.

Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July):  312-318. (JSTOR link).

Lafferty, G. W. 1948. Making industrial accounting real to the student. N.A.C.A. Bulletin (January 1): 517-527.

Lafferty, G. W. 1949. The auditor and standard costs. N.A.C.A. Bulletin (March 15): 819-832.

Lafferty, J. V. 1963. Control report package for an oil producing company. N.A.A. Bulletin (November): 55-61.

Laffont, J. 2003. The Principal Agent Model: The Economic Theory of Incentives (The International Library of Critical Writings in Economics Series, 162). Edward Elgar Publishing.

Laffont, J. and D. Martimort. 2001. The Theory of Incentives: The Principal-Agent Model. Princeton University Press.

Lafollette, H. 2000. The Blackwell Guide to Ethical Theory (Blackwell Philosophy Guides). Blackwell Publishers.

LaGrone, P. G. 1960. The use of visual aids in elementary and intermediate accounting to determine their practical value in the classroom. The Accounting Review (July): 520-522. (JSTOR link).

LaGrone, R. M., R. E. Welton, J. R. Davis. 1996. Are the effects of accounting ethics interventions transitory or persistent? Journal of Accounting Education 14(3): 259-276.

Laguna, M. and J. Marklund. 2004. Business Process Modeling, Simulation, and Design. Prentice-Hall.

Lahr, M. L. and E. Dietzenbacher. (eds). 2001. Input- Output Analysis: Frontiers and Extensions. Palgrave Macmillan.

Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.

Laibstain, S. 1971. A new look at accounting for operating loss carryforwards. The Accounting Review (April): 342-351. (JSTOR link).

Lainhart, J. W. IV. 2000. COBIT™: A methodology for managing and controlling information and information technology risks and vulnerabilities. Journal of Information Systems (Supplement): 21-25.

Laitinen, E. K. 2001. Management accounting change in small technology companies: Towards a mathematical model of the technology firm. Management Accounting Research (December): 507-541.

Lake, R. C. 1976. The maximum tax on earned income - A graphical illustration. The Accounting Review (July): 644-645. (JSTOR link).

Lakefield, C. A. 1957. Cost reduction aimed at prime costs. N.A.A. Bulletin (November): 87-92.

Lakonishok, J. and A. R. Ofer. 1985. The information content of general price level earnings: A reply. The Accounting Review (October): 711-713. (JSTOR link).

Lalli, W. R. (Editor). 2004. Handbook of Budgeting. John Wiley & Sons.

Lalli, W. R. 2006. Handbook of Budgeting: 2006 Cumulative Supplement (Handbook of Budgeting Supplement). Wiley.

Lamb, E. M. 1967. In-house staff training and development programs. Management Accounting (March): 35-37.

Lamb, M. 2001. 'Horrid appealing': Accounting for taxable profits in mid-nineteenth century England. Accounting, Organizations and Society 26(3): 271-298.

Lamber, R. A., D. F. Larcker and R. E. Verrecchia. 1991. Portfolio considerations in valuing executive compensation. Journal of Accounting Research (Spring): 129-149. (JSTOR link).

Lambers, G. W.  1966. Computers used as accounting tools. Management Accounting (January): 29-37.

Lambers, V. and W. Grubbs. 2003. The 2004 CPA Exam: An Introduction to the Computer Based Exam, Test Taking Tips, and Past Examination Questions With Solutions. Lambers CPA Review.

Lambert, D. M. 1978. The distribution channels decision: A problem of performance measurement. Management Accounting (June): 60-63.

Lambert, D. M. and B. J. La Londe. 1976. Inventory carrying costs. Management Accounting (August): 31-35.

Lambert, D. M. and H. M. Armitage. 1979. Distribution costs: The challenge. Management Accounting (May): 33-37, 45.

Lambert, H. G. editor. 1977. Business Management for Loggers. Miller Freeman Publications, Inc.

Lambert, J. C. 1974. Proposed code of professional conduct. Management Accounting (February): 19-22. 

Lambert, J. C. and D. Main. 1998. Cash audit of student organizations. Issues In Accounting Education (May): 375-382.

Lambert, P. E. 1977. Accrediting specialties in public accounting: A logical step. Management Accounting (March): 19-22.

Lambert, R. A. 1984. Income smoothing as rational equilibrium behavior. The Accounting Review (October): 604-618. (JSTOR link).

Lambert, R. A. 1985. Variance investigation in agency settings. Journal of Accounting Research (Autumn): 633-647. (JSTOR link).

Lambert, R. A. 1993. The use of accounting and security price measures of performance in managerial compensation contracts: A discussion. Journal of Accounting and Economics (January-July): 101-123.

Lambert, R. A. 1998. Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 37-46. (JSTOR link).

Lambert, R. A. 1999. Discussion of “Asset valuation and performance measurement in a dynamic agency setting”. Review of Accounting Studies 4(3-4): 259-264.

Lambert, R. A. 1999. Discussion of performance measure garbling under renegotiation in multi-period agencies. Journal of Accounting Research (Studies on Credible Financial Reporting): 215-221. (JSTOR link).

Lambert, R. A. 2001. Contracting theory and accounting. Journal of Accounting and Economics (December): 3-87.

Lambert, R. A. and D. F. Larcker. 1985. Golden parachutes, executive decision-making, and shareholder wealth. Journal of Accounting and Economics (April): 179-203.

Lambert, R. A. and D. F. Larcker. 1987. An analysis of the use of accounting and market measures of performance in executive compensation contracts. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 85-125. (JSTOR link).

Lambert, R. A. and D. F. Larcker. 1989. Estimating the marginal cost of operating a service department when reciprocal services exist. The Accounting Review (July): 449-467. (JSTOR link).

Lamberton, B., J. Fedorowicz and S. J. Roohani. 2005. Tolerance for ambiguity and IT competency among accountants. Journal of Information Systems (Spring): 75-95.

Lamberton, B., P. H. Mihalek and C. S. Smith. 2005. The tone at the top and ethical conduct connection. Strategic Finance (March): 36-39.

Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues In Accounting Education (May): 281-290.

Lambiotte, J. G., Dansereau, D. F., Cross, D. R. and Reynolds, S. B. 1989. Multirelational semantic maps. Educational Psychology Review 1(4) 331-367.

Lamden, C. W. 1943. The place of accounting in price control. The Accounting Review (January): 26-34. (JSTOR link).

Lamden, C. W. 1964. The function of the state board of accountancy in improving reporting standards in California. The Accounting Review (January): 128-132. (JSTOR link).

Lammert, T. B. and G. J. Stratis. 1987. Uniform capitalization rules are here to stay. Management Accounting (December): 31-33.

Lammert, T. B. and R. Ehrsam. 1987. The human element: The real challenge in modernizing cost systems. Management Accounting (July): 32-37.

Lammie, H. R. 1959. Using return on capital employed as a yardstick for appraisal. N.A.A. Bulletin (November): 39-46.

Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.

Lamond, A. W. H. 1954. A British study in profit graphs. N.A.C.A. Bulletin (April): 947-962.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Lampe, J. C. 1971. A time-sharing program library for accounting courses. The Accounting Review (January): 156-159. (JSTOR link).

Lampe, J. C. 1971. The trend toward automated capital investment decisions. Management Accounting (April): 37-42.

Lampe, J. C. 1977. Electronic funds transfer systems. Management Accounting (March): 37-41.

Lampe, J. C. 1978. A practical EDP audit/retrieval system for education. The Accounting Review (October): 970-978. (JSTOR link).

Lampe, J. C. 2004. Alternative personality measurements. Journal of Information Systems (Spring): 21-34.

Lampe, J. C. and K. R. Earnest. 1984. Motivation: A key to accountant's productivity and turnover. Management Accounting (February): 50-55. (Survey).

Lamperti, F. A. 1944. Termination organization and procedures. N.A.C.A. Bulletin (April 1): 823-843.

Lancaster, K. A. S. and C. A. Strand. 2001. Using the team-learning model in a managerial accounting class: An experiment in cooperative learning. Issues In Accounting Education (November): 549-567.

Land, J. and M. H. Lang. 2002. Empirical evidence on the evolution of international earnings. The Accounting Review (Supplement: Quality of Earnings Conference): 115-133. (JSTOR link).

Lander, G. H. and A. Reinstein. 1986 . Improving the management accountant's education. Management Accounting (March): 66-67.

Lander, G. H. and A. Reinstein. 1987. Identifying a common body of knowledge for management accounting. Issues In Accounting Education (Fall): 264-280. (Survey).

Lander, G. H. and M. E. Bayou. 1992. Does ROI apply to robotic factories? Management Accounting (May): 49-53.

Lander, G. H., J. R. Holmes, M. A. Tipgos and M. J. Wallace Jr. 1983. Profile Of The Management Accountant. National Association of Accountants.

Lander, G. H., M. T. Cronin and A. Reinstein. 1990. In defense of the management accountant. Management Accounting (May): 54-57.

Lander, R. N. 2001. Managing customer deductions. Strategic Finance (November): 38-41.

Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company.  For a review of this book, see Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175.  Answer: Inner values, beliefs and attitudes = Culture. This book provides a global  history and analysis of economic development with emphasis on the cultures of nations. The following quote from Landes makes the point. "If we learn anything from the history of economic development, it is that culture makes all the difference." 

Landis, P. A. 1963. Wire transmission of payroll checks. N.A.A. Bulletin (May): 26.

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

Landman, J. H. 1951. Operating under new excess profits tax law. N.A.C.A. Bulletin (June): 1226-1241.

Landry, H. J. 1964. Auditing instruction at the undergraduate college level. The Accounting Review (January): 164-166. (JSTOR link).

Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary).

Landsittel, D. L. 1975. Discussion of auditor's loss functions implicit in consumption-investment models. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 118-120. (JSTOR link).

Landsman, W. 1986. An empirical investigation of pension fund property rights. The Accounting Review (October): 662-691. (JSTOR link).

Landsman, W. R. 1989. Discussion of the multiperiod information content of accounting earnings: Confirmation and contradictions of previous earnings reports. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 80-84. (JSTOR link).

Landsman, W. R. and A. Damodaran. 1989. Using shrinkage estimators to improve upon time-series model proxies for the security market's expectation of earnings. Journal of Accounting Research (Spring): 97-115. (JSTOR link).

Landsman, W. R. and E. L. Maydew. 2002. Has the information content of quarterly earnings announcements declined in the past three decades? Journal of Accounting Research (June): 797-808. (JSTOR link).

Landsman, W. R. and J. Magliolo. 1988. Cross-sectional capital market research and model specification. The Accounting Review (October): 586-604. (JSTOR link).

Landsman, W. R., K. V. Peasnell, P. F. Pope and S. Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies 11(2-3): 203-245.

Lane, H. W., J. J. Distefano and M. L. Maznevski. 2000. International Management Behavior: Text, Readings, and Cases. Blackwell Publishing. 

Lane, H. W., M. L. Maznevski, M. Mendenhall and J. Mcnett. Editors. 2003. The Blackwell Handbook of Global Management: A Guide to Managing Complexity (Blackwell Handbooks in Management). Blackwell Publishers. 

Lane, J. 1954. Methods and techniques of presenting accounting career opportunities to high school and preparatory school students. The Accounting Review (July): 502-505. (JSTOR link).

Lane, J. E. 1951. Elementary accounting and the non-accounting major-A proposal. The Accounting Review (January): 105-106. (JSTOR link).

Lanen, W. N. 1995. Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies. Journal of Accounting Research (Studies on Managerial Accounting): 129-134. (JSTOR link).

Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).

Lanen, W. N. and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93. (JSTOR link).

Lanen, W. N. and R. Thompson. 1988. Stock price reactions as surrogates for the net cash flow effects of corporate policy decisions. Journal of Accounting and Economics (December): 311-334.

Lanen, W. N. and R. E. Verrecchia. 1987. Operating decisions and the disclosure of management accounting information. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 165-189. (JSTOR link).

Lanfranconi, C. P. and D. A. Robertson. 1994. Instructional case: Lynngold Resources, Inc. Issues In Accounting Education (Fall): 385-400.

Lang, E. M. and J. D. Tudor. 2001. The Best Websites for Business Appraisers, Accountants, and Financial Professionals. John Wiley & Sons. 

Lang, F. R. 1975. Cost accounting standards and financial auditing. Management Accounting (April): 21-23.

Lang, H. H. 1933. Engineering principles applied to the printing industry. N.A.C.A. Bulletin (March 15): 1017-1036.

Lang, M. 1991. Time-varying stock price response to earnings induced by uncertainty about the time-series process of earnings. Journal of Accounting Research (Autumn): 229-257. (JSTOR link).

Lang, M. 1998. Discussion of “Bridging the information gap: Quarterly conference calls as a medium for voluntary disclosure”. Review of Accounting Studies 3(1-2): 169-173.

Lang, M. and R. Lundholm. 1993. Cross-sectional determinants of analyst ratings of corporate disclosures. Journal of Accounting Research (Autumn): 246-271. (JSTOR link).

Lang, M., J. S. Raedy and W. Wilson. 2006. Earnings management and cross listing: Are reconciled earnings comparable to US earnings? Journal of Accounting and Economics (October): 255-283.

Lang, M. H. and R. J. Lundholm. 1996. Corporate disclosure policy and analyst behavior. The Accounting Review (October): 467-492. (JSTOR link).

Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.

Lang, T. 1947. Concepts of cost, past and present. N.A.C.A. Bulletin (July 15): 1377-1390.

Langberg, N. and K. Sivaramakrishnan. 2008. Voluntary disclosures and information production by analysts. Journal of Accounting and Economics (September): 78-100.

Lange, G., R. M. Hassan, K. Hamilton and M. Jiwanji. 2003. Environmental Accounting in Action: Case Studies from Southern Africa. Edward Elgar Publishing. 

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Langee, R. 1950. The "timeduction" twin incentive plan. N.A.C.A. Bulletin (December): 391-402.

Langenberg, W. 1952. An experiment in productivity measurement. N.A.C.A. Bulletin (January): 584-585.

Langenberg, W. 1953. Increasing productivity through control reports. N.A.C.A. Bulletin (April): 982-993.

Langenberg, W. 1955. A case in cost system revision. N.A.C.A. Bulletin (June): 1273-1286.

Langenberg, W. 1963. Management accounting by absorption costing with direct costing information. N.A.A. Bulletin (March): 3-13.

Langenberg, W. 1964. Sequential profit measurement = optimum profit. N.A.A. Bulletin (June): 19-34. (Profit contribution reporting compared to the conventional income statement).

Langenberg, W. 1965. Planning your profit path - Through contribution reporting. N.A.A. Bulletin (March):  3-16.

Langenderfer, H. Q. 1964. Shortening the distance between book and taxable income. N.A.A. Bulletin (February): 3-9.

Langenderfer, H. Q. 1965. Management accounting in the United Arab Republic (Egypt). Management Accounting (November): 47-50.

Langenderfer, H. Q. and E. H. Weinwurm. 1956. Bringing accounting curricula up-to-date. The Accounting Review (July): 423-430. (JSTOR link).

Langenderfer, H. Q. and J. C. Robertson. 1969. A theoretical structure for independent audits of management. The Accounting Review (October): 777-787. (JSTOR link).

Langenderfer, H. Q. and J. W. Rockness. 1989. Integrating ethics into the accounting curriculum: Issues, problems, and solutions. Issues In Accounting Education (Spring): 58-69.

Langer, C. 1958. Paciolo-Patriarch of accounting. The Accounting Review (July): 482-484. (JSTOR link).

Langer, C. 1971. Derivations of accounting terminology. Management Accounting (March): 43-44.

Langer, R. and B. Lev. 1993. The FASB's policy of extended adoption for new standards: An examination of FAS No. 87. The Accounting Review (July): 515-533. (JSTOR link).

Langer, S. 2000. Factors affecting CFO compensation. Strategic Finance (March): 38-42, 44.

Langfield-Smith, K. 1997. Management control systems and strategy: A critical review. Accounting, Organizations and Society 22(2): 207-232. (Summary).

Langfield-Smith, K. and D. Smith. 2003. Management control systems and trust in outsourcing relationships. Management Accounting Research (September): 281-307.

Langholm, O. 1965. Cost structure and costing method: An empirical study. Journal of Accounting Research (Autumn): 218-227. (JSTOR link).

Lanham, J. S. 1947. Group method of depreciation. The Accounting Review (April):  170-174. (JSTOR link).

Lanigar, M. 1960. Maintenance of adequate tax records. N.A.A. Bulletin (December): 14-18.

Lankford, P. and C. Cook. 1986. The 'vital few' saves costs. Management Accounting (August): 54-55, 62. (A dental manufacturer uses a technique referred to as 80/20 managing, reporting, and production control).

Lanphier, C. H. and C. L. Clark. 1948. A practical alternative to renegotiation. N.A.C.A. Bulletin (September 1): 13-20.

Lansberg, A. W. 1952. Fifteen months with price controls. N.A.C.A. Bulletin (April): 921-931.

Lantry, T. L. 1971. An experiment. The Accounting Review (July): 596-597. (JSTOR link).

La Pierre, L. S. 1962. Reducing paperwork imposed from the outside. N.A.A. Bulletin (December): 42.

Lapira, P. G. 1958. Minimizing inventory variances. N.A.A. Bulletin (February): 84-88.

La Point, H. E. 1959. How we hire a cost accountant. N.A.A. Bulletin (August): 70.

Lappin, R. E. 1962. Engineers and cost accountants - A comment. N.A.A. Bulletin (August): 93-94.

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Lapsley, I. 2000. Management accounting and the state: Making sense of complexity. Management Accounting Research (June): 169-173.

Lapsley, I. and E. Wright. 2004. The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research (September): 335-374.

Lapsley, I. and F. Mitchell. 1994. Management accounting research: The change agenda. Management Accounting Research (September): 215-219.

Lapsley, I. and J. Pallot. 2000. Accounting, management and organizational change: A comparative study of local government. Management Accounting Research (June): 213-229.

Lapsley, I. and S. Llewellyn. 1995. Real life constructs: The exploration of organizational processes in case studies. Management Accounting Research (September): 223-235.

Larcker, D. F. 1981. Discussion of the SEC "reversal" of FASB Statement No 19: An investigation of information effects. Journal of Accounting Research (Studies on Standardization of Accounting Practices: An Assessment of Alternative Institutional Arrangements): 218-226. (JSTOR link).

Larcker, D. F. 1981. The perceived importance of selected information characteristics for strategic capital budgeting decisions. The Accounting Review (July): 519-538. (JSTOR link).

Larcker, D. F. 1983. The association between performance plan adoption and corporate capital investment. Journal of Accounting and Economics (5): 3-30.

Larcker, D. F. 1989. Discussion of accounting measurement, price-earnings ratios, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 145-152. (JSTOR link).

Larcker, D. F. 1992. Discussion of disqualifying dispositions of incentive stock options: Tax benefits vs. financial reporting costs. Journal of Accounting Research (Studies on Accounting and Taxation): 69-76. (JSTOR link).

Larcker, D. F. 2003. Discussion of “are executive stock options associated with future earnings?” Journal of Accounting and Economics (December): 91-103.

Larcker, D. F. 2003. Discussion of “employee stock options, EPS dilution, and stock repurchases”. Journal of Accounting and Economics (December): 45-49.

Larcker, D. F. and L. Revsine. 1983. The oil and gas accounting controversy: An analysis of economic consequences. The Accounting Review (October): 706-732. (JSTOR link).

Larcker, D. F. and V. P. Lessig. 1983. An examination of the linear and retrospective process tracing approaches to judgment modeling. The Accounting Review (January): 58-77. (JSTOR link).

Larcker, D. F., R. E. Reder and D. T. Simon. 1983. Trades by insiders and mandated accounting standards. The Accounting Review (July): 606-620. (JSTOR link).

Largay, J. A. III. 1973. Microeconomic foundations of variable costing. The Accounting Review (January): 115-119. (JSTOR link).

Largay, J. A. III. 2001. Commentaries on accounting for leases. Accounting Horizons (September): 273.

Largay, J. A. III. 2001. Three Rs and four Ws. Accounting Horizons (March): 71-72. (The essential characteristics of Horizons papers: Readability, Relevance, and Rigor. Early in the paper the authors must explain: What they are doing, Why they are doing it, What they found, and Why the findings are important).

Largay, J. A. III. 2002. Lessons from Enron. Accounting Horizons (June): 153-156.

Largay, J. A. III. 2003. Commentaries on principles- vs. rules-based standards. Accounting Horizons (March): 59.

Largay, J. A. III and F. K. Levy. 1978. Using segment reporting and input-output analysis for managerial planning. Management Accounting (November): 46-49, 55.

Largay, J. A. III and J. W. Paul. 1983. Market efficiency and the legal liability of auditors: Comment. The Accounting Review (October): 820-832. (JSTOR link).

Largerquist, E. A. 1956. Budgeting for departmental cost control. N.A.C.A. Bulletin (April): 956-963.

Largin, A. E. 1964. Internal control for the really small company. N.A.A. Bulletin (March): 49-57.

Larimore, L. K. 1974. Break-even analysis for higher education. Management Accounting (September): 25-28.

Larimore, T. R. 1937. Accounting in the small liberal-arts college. The Accounting Review (June): 180-183. (JSTOR link).

Larimore, T. R. 1945. Accounting administration of unemployment insurance. The Accounting Review (July):  331-340. (JSTOR link).

Larimore, T. R. 1955. Renegotiation accounting. The Accounting Review (April): 298-306. (JSTOR link).

Larkins, E. R. and F. A. Jacobs. 1996. Tax incentives for small businesses with export potential: A capital budgeting decision analysis. Accounting Horizons (June): 32-50.

La Rose, E. S. 1928. Keys to internal control of costs. N.A.C.A. Bulletin (October 15).

LaRose, E. S. 1937. Frozen capital made productive by inventory control. N.A.C.A. Bulletin (February 1): 623-645.

Larracey, S. A. 1982. Hospital planning for cost-effectiveness. Management Accounting (July): 44-48.

Larris, A. J. 1993. Careers in chaos. Management Accounting (June): 36-38.

Larson, B. 1976. LIFO reports current position. Management Accounting (February): 34-36.

Larson, C. J. 1960. Why be without budgetary control? N.A.A. Bulletin (November): 93.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Larson, J. G. 1952. Utilizing past, present and future costs. N.A.C.A. Bulletin (February): 695-704.

Larson, K. and R. W. Schattke. 1966. Current cash equivalent, additivity, and financial action. The Accounting Review (October): 634-641. (JSTOR link).

Larson, K. D. 1967. Descriptive validity of accounting calculations. The Accounting Review (July): 480-488. (JSTOR link).

Larson, K. D. 1969. Implications of measurement theory on accounting concept formulation. The Accounting Review (January): 38-47. (JSTOR link).

Larson, K. D. and N. J. Gonedes. 1969. Business combinations: An exchange ratio determination model. The Accounting Review (October): 720-728. (JSTOR link).

Larson, K. D. and R. W. Schattke. 1975. A note on Vickrey's comment. The Accounting Review (January): 147. (JSTOR link).

Larson, L. L. and K. M. Rowland. 1974. Leadership style and cognitive complexity. The Academy of Management Journal 17(1): 37-45. (JSTOR link).

Larson, L. L., R. K. Larson and J. Greenlee. 2003. Privacy protection on the internet. Strategic Finance (June): 48-53. (Problems for companies related to the European Union's privacy directive).

Larsen, R. E. 1958. Organizing around the profit motive - Theory and application. N.A.A. Bulletin (January): 13-20.

Larson, R. K. and K. L. Brown. 2004. Where are we with long-term contract accounting? Accounting Horizons (September): 207-219.

Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Larson, R. S. 1993. A prescription for U.S. health care. Management Accounting (November): 35, 38-39.

Larson, S. and C. M. Merz. 1978. Operations research at Boise Cascade. Management Accounting (February): 33-36, 43.

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