Management And Accounting Web

Main Bibliography
Section P: PAU-PET

PAA-PAT | PAU-PET | PEU-POR | POS-PZ

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

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Paugam, L., H. Stolowy and Y. Gendron. 2021. Deploying narrative economics to understand financial market dynamics: An analysis of activist short sellers' rhetoric. Contemporary Accounting Research 38(3): 1809-1848.

Paugam, L., J. F. Casta and H. Stolowy. 2018. Non-additivity in accounting valuation: Theory and applications. Abacus 54(3): 381-416.

Paul, D. D. 2021. One model or two? Considerations for high-volume activity-based costing. Cost Management (November/December): 10-15.

Paul, D. D. and G. Cokins. 2020. Standard costing and ABC: A coexistence. Strategic Finance (May): 32-39.

Paul, G. A. 1956. Effecting control of manufacturing inventories. N.A.C.A. Bulletin (December): 545-552.

Paul, J. W. 1983. Presenting hypothesis testing by analogy. Journal of Accounting Education 1(2): 107-121.

Paul, J. W. 1994. Explaining attributes-sampling concepts: A hypothesis-testing framework. Journal of Accounting Education12(1): 43-58.

Paul, J. W. and D. R. Bainbridge. 1991. Auditing the owner/manager dominated entity. Accounting Horizons (December): 91-98.

Paul, O. J. Jr. and J. C. Cassel. 1939. The responsibilities of the accountant to management for early reports. N.A.C.A. Bulletin (March 15): 929-936.

Paul, R. and L. Elder. 2006. A Miniature Guide to Critical Thinking: Concepts and Tools. The Foundation for Critical Thinking.

Paul, R. E. 1943. The annual concept of tax accounting. N.A.C.A. Bulletin (December 1): 319-330.

Paul, R. J. 1968. The universality of management: A comment. The Academy of Management Journal 11(1): 121-123.

Paul, R. J. 1969. Comments on project management: An incentive contracting decision model. The Academy of Management Journal 12(3): 383-384.

Paul, R. J. and R. D. Schooler. 1970. An analysis of performance standards and generation conflict in academia. The Academy of Management Journal 13(2): 212-216.

Paul, R. J. and R. E. Stevens. 1971. Staffing service activities with waiting line models. Decision Sciences 2(2): 206-218.

Paul, R. J. and R. E. Stevens. 1972. Staffing service activities with waiting line models - A reply. Decision Sciences 3(4): 142.

Paul, T. D. 1977. Employer-sponsored life insurance: What it really costs. Management Accounting (August): 21-29.

Paul, W. B. 1952. Excess profits tax. The Accounting Review (January): 44-49.

Paula, H. A. 2011. Planning for affluent taxpayers under the 2010 healthcare reform. The CPA Journal (January): 46-47.

Pauleen, D. and P. Murphy. 2005. In praise of cultural bias. MIT Sloan Management Review (Winter): 21-22.

Paulson, E. and C. Huber. 2000. The Technology M & A. Guidebook. John Wiley & Sons.

Paulsen, N. E. 1983. Software development costs should be capitalized. Management Accounting (November): 40-42.

Paulson, S. K. 1974. Causal analysis of interorganizational relations: An axiomatic theory revised. Administrative Science Quarterly 19(3): 319-337.

Paulson, S. K. 1975. Reply to Ross. Administrative Science Quarterly 20(2): 297.

Paulson, S. K. 1980. Organizational size, technology, and structure: Replication of a study of social service agencies among small retail firms. The Academy of Management Journal 23(2): 341-347.

Paulson, W. E. 1942. Cotton gin profit charts. N.A.C.A. Bulletin (April 15): 1093-1112.

Pauly, J. 1933. Utilization. N.A.C.A. Bulletin (October 15): 209-220.

Paustian, C. 2001. Better products through virtual customers. MIT Sloan Management Review (Spring): 14-16.

Pautler, H. A. 1963. All-purpose funds statement - Basis and development. N.A.A. Bulletin (February): 3-17.

Pautler, H. A. 1963. Operating uses for funds data. N.A.A. Bulletin (June): 15-28.

Pavan, A. and J. G. Kreuze. 2022. The SASB and sustainability standards: Unlock the keys to position your company for success in an environmentally sensitive economy. Strategic Finance (September): 48-54.

Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.

Pavlatos, O. and H. Kostakis. 2021. Budgeting in start-up companies: European survey-based evidence. Advances in Management Accounting (33): 97-125.

Pavlinko, J. L. 1993. Paperless payables at Lord. Management Accounting (July): 32-34.

Pavlou, P. A. and O. A. El Sawy. 2011. Understanding the elusive black box of dynamic capabilities. Decision Sciences 42(1): 239-273.

Pavony, W. H. 1969. Budgeting new plant ventures. Management Accounting (March): 35-36, 41.

Pawlewicz, R. 2018. The effect of regulation on the timeliness and informational role of earnings announcements. Contemporary Accounting Research 35(4): 1675-1701.

Pawliczek, A. 2021. Performance-vesting share award outcomes and CEO incentives. The Accounting Review (September): 337-364.

Pawliczek, A., A. N. Skinner and L. A. Wellman. 2021. A new take on voice: The influence of BlackRock's 'Dear CEO' letters. Review of Accounting Studies 26(3): 1088-1136.

Pawliczek, R. B. 1977. The effect of different scoring plans on student performance in an elementary accounting course. The Accounting Review (July): 721-726.

Pawliczek, R. B. 1978. Modifications of examinations: A focus on individual weaknesses. The Accounting Review (October): 985-988.

Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.

Payne, E. A., D. A. Dubofsky and L. Sussman. The 'personal' in financial planning: The importance of counseling skills in advising clients. The CPA Journal (September): 58-62.

Payne, E. A., R. J. Ramsay and E. M. Bamber. 2010. The effect of alternative types of review on auditors' procedures and performance. Auditing: A Journal of Practice & Theory 29(1): 207-220.

Payne, H. M. 1914. Mines accounting and management. Journal of Accountancy (April): 322.

Payne, J. B. 1949. Financial administration of the United Nations. The Accounting Review (October): 423-431.

Payne, J. B. and P. D. Banning. 1940. Federal accountkeeping. The Accounting Review (March): 31-52.

Payne, J. L. 2008. The influence of audit firm specialization on analysts' forecast errors. Auditing: A Journal of Practice & Theory 27(2): 109-136.

Payne, J. L. and W. B. Thomas. 2003. The implications of using stock-split adjusted I/B/E/S data in empirical research. The Accounting Review (October): 1049-1067.

Payne, P. S. 2022. The CMA exam goes digital. Strategic Finance (June): 64.

Payne, R. E. 1933. Net worth under the Delaware and Michigan corporation laws. The Accounting Review (March): 1-10.

Payne, R. E. 1933. The importance of clarity in balance sheet display. The Accounting Review (December): 292-301.

Payne, R. E. 1935. The effect of recent laws on accountancy. The Accounting Review (March): 84-95.

Payne, R. L. and R. Mansfield. 1973. Relationships of perceptions of organizational climate to organizational structure, context, and hierarchical position. Administrative Science Quarterly 18(4): 515-526.

Payne, S. C. and A. H. Huffman. 2005. A longitudinal examination of the influence of mentoring on organizational commitment and turnover. The Academy of Management Journal 48(1): 158-168.

Paynter, J. W. 1947. The department store controller's part in business policy. The Accounting Review (October): 390-393.

Paz, V. 2017. Innovative new apps and uses for the accounting classroom. Journal of Emerging Technologies in Accounting 14(1): 63-75.

Pazaglia, F., K. Sonpar, P. Martin De Holan and S. Flynn. 2013. The dangers of disgruntled ex-employees. MIT Sloan Management Review (Summer): 8-9.

Peabody, R. L. 1962. Perceptions of organizational authority: A comparative analysis. Administrative Science Quarterly 6(4): 463-482.

Peach, B., A. Mukherjee, and M. Hornyak. 2007. Assessing critical thinking: A college’s journey and lessons learned. Journal of Education for Business 82(6): 313-320.

Peacock, E. 1988. Why erorrs occur in accounting systems. Management Accounting (August): 54-56.

Peacock, E. 2005. Cost management by customer choice. Management Accounting Quarterly (Spring): 28-36.

Peacock, E. and C. S. Kulesza. 1999. Corporate/academic meetings: Try them! You’ll like them! Management Accounting Quarterly (Fall): 43-47.

Peacock, E. and P. Harsha. 1989. Auditing accounting estimates. Management Accounting (September): 31-33.

Peacock, E. and P. Juras. 2006. Alternative costing methods: Precision Paint Shop's dilemma. Strategic Finance (August): 50-55. (IMA student case competition related to ABC vs. TOC vs. RCA).

Peacock, E. and P. Juras. 2010. Alternative costing methods: Precision Paint Shop’s dilemma. IMA Educational Case Journal 3(3): 1-6.

Peaden, D. and N. M. Stephens. 2013. Old Main Manufacturing: The case of unrecorded sales discounts. Issues in Accounting Education (February): 51-58.

Peak, G. W. 1940. Auditing assessment accuracy. The Accounting Review (June): 238-241.

Pearce, D. K. and S. A. Reiter. 1985. Regression strategies when multicollinearity is a problem: A methodological note. Journal of Accounting Research (Spring): 405-407.

Pearce, F. L. 1943. The 1942 Revenue Act. N.A.C.A. Bulletin (March 1): 761-775.

Pearce, J., L. Butel, J. McIntyre, T. Curtis, D. Smith and C. Swales. 1998. Business Functions: An Active Learning Approach (In Charge Series). Blackwell Publishing.

Pearce, J. A. and F. R. David. 1983. A social network approach to organizational design-performance. Academy of Management Review (8): 436-444.

Pearce, J. A. II. 2009. The profit-making allure of product reconstruction. MIT Sloan Management Review (Spring): 59-65.

Pearce, J. A. II and A. S. DeNisi. 1983. Attribution theory and strategic decision making: An application to coalition formation. The Academy of Management Journal 26(1): 119-128.

Pearce, J. A. II and J. P. Doh. 2005. The high impact of collaborative social initiatives. MIT Sloan Management Review (Spring): 30-39.

Pearce, J. A. II and R. Robinson. 2010. Strategic Management, 12th edition. McGraw-Hill/Irwin.

Pearce, J. L. 1993. Toward an organizational behavior of contract laborers: Their psychological involvement and effects on employee co-workers. The Academy of Management Journal 36(5): 1082-1096.

Pearce, J. L. 2005. Organizational scholarship and the eradication of global poverty. The Academy of Management Journal 48(6): 970-972.

Pearce, J. L., W. B. Stevenson and J. L. Perry. 1985. Managerial compensation based on organizational performance: A time series analysis of the effects of merit pay. The Academy of Management Journal 28(2): 261-278.

Pearl, D. 1986. Teaching the statement of changes in financial position without worksheets or T-accounts. Issues in Accounting Education (Spring): 132-142.

Pearl, R. and B. Wayling. 2022. The telehealth era is just beginning: More gains in quality, affordability, and accessibility are on the way. Harvard Business Review (May/June): 86-94.

Pearl, R. and P. Madvig. 2020. Managing the most expensive patients: A new primary-care model can lower costs and improve outcomes. Harvard Business Review (January/February): 68-75.

Pearlson, K. and K. Huang. 2022. Design for cybersecurity from the start. MIT Sloan Management Review (Winter): 73-77.

Pearson, A. E. 2002. Tough-minded ways to get innovative. Harvard Business Review (August): 117-124. (Reprint of Pearson's 1988 HBR article).

Pearson, B. 2019. How to determine a discount for lack of marketability: Introducing the predictive illiquidity process. The CPA Journal (November): 58-63.

Pearson, C. M. 2010. Book review: Crisis Management in a Complex World by D. R. Gilpin, P. J. Murphy. Administrative Science Quarterly 55(1): 170-171.

Pearson, C. M. 2017. The smart way to respond to negative emotions at work. MIT Sloan Management Review (Spring): 49-56.

Pearson, D. A, R. E. Seiler and I. R. Weiss. 1982. Why do management accountants feel disliked? Management Accounting (March): 14-19.

Pearson, G. 1999. Strategic Thinking - Strategic Action (2nd Edition). Prentice-Hall.

Pearson, G. 2021. Ask the expert: Technology. Journal of Accountancy (November): 58.

Pearson, G. F. 1958. Allocating the costs of a data processing department. N.A.A. Bulletin (May): 61-69.

Pearson, J. A. 1986. Paragon pricing. Management Accounting (June): 41-42.

Pearson, T. A. and T. W. Singleton. 2008. Fraud and forensic accounting in the digital environment. Issues in Accounting Education (November): 545-559.

Pearson, T. C. 2010. Enron's banks escape liability: Reconsidering the accounting profession's opposition to private party litigation to prevent third-parties from assisting in fraud. Journal of Forensic & Investigative Accounting 2(1): 1-23.

Pearson, T. C. and K. E. Murphy. 1991. Introducing students to research on foreign taxes. Journal of Accounting Education 9(1): 63-77.

Peasnell, K. 2013. Discussion of "Financial reporting for employee stock options: Liabilities or equity." Review of Accounting Studies 18(3): 683-691.

Peasnell, K. and G. Whittington. 2010. The contribution of Philip W. Bell to accounting thought. Accounting Horizons (September): 509-518.

Peasnell, K., G. Dean and G. Gebhardt. 2009. Reflections on the revision of the IASB framework by EAA academics. Abacus 45(4): 518-527.

Peasnell, K. V. 1977. A note on the discounted present value concept. The Accounting Review (January): 186-189.

Peasnell, K. V. 1977. The CCA depreciation problem - An analysis and proposal. Abacus 13(2): 123-140.

Peasnell, K. V. 1979. Capital budgeting and discounted cash equivalents: Some clarifying comments. Abacus 15(2): 145-156.

Peasnell, K. V. 1981. On capital budgeting and income measurement. Abacus 17(1): 52-67.

Peasnell, K. V. 1996. A U.K. perspective on accounting for goodwill and other intangibles. Issues in Accounting Education (Fall): 487-489.

Peasnell, K. V. 1996. Reply. Issues in Accounting Education (Fall): 501.

Peasnell, K. V. and D. J. Williams. 1986. Ersatz academics and scholar-saints: The supply of financial accounting research. Abacus 22(2): 121-135.

Peasnell, K. V. and L. C. L. Skerratt. 1977. How well does a single index represent the nineteen Sandilands plant and machinery indices? Journal of Accounting Research (Spring): 108-119.

Peason, B. 1995. How to Buy and Sell a Business. Prentice-Hall PTR.

Peat, M. 2007. Factors affecting the probability of bankruptcy: A managerial decision based approach. Abacus 43(3): 303-324.

Peavey, D. E. 1990. Battle at the GAAP? It's time for a change. Management Accounting (February): 31-35.

Peavey, D. E. and S. K. Webster. 1990. Is GAAP the gap to international markets? Management Accounting (August): 31-35.

Peck, L. G. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-66.

Peck, S. A. 1938. The managerial aspect of controls. N.A.C.A. Bulletin (December 15): 471-480.

Peck, S. A. 1940. Further thoughts on the management aspect of accounting control. N.A.C.A. Bulletin (January 1): 549-568.

Peck, S. A. 1941. Expense control at varying volumes of sales and production. N.A.C.A. Bulletin (March 1): 711-727.

Pedersen, C. M. 2019. Digital assets after death. Journal of Accountancy (August): 54.

Pedneault, S. 2009. Fraud 101: Techniques and Strategies for Understanding Fraud, 3rd Edition. Wiley.

Peden, R. W. 1931. Accounting with the point system. N.A.C.A. Bulletin (May 15): 1515-1544.

Peden, R. W. 1934. Payroll accounting. N.A.C.A Bulletin (May 15): 1055-1077.

Peden, R. W. 1937. A technique of industrial control. N.A.C.A. Bulletin (April 1): 851-873.

Peden, R. W. 1939. Cost accounting in the plastic molding industry. N.A.C.A. Bulletin (January 1): 531-547.

Peden, R. W. 1948. Pricing policies and the awareness of costs. N.A.C.A. Bulletin (December 1): 395-402.

Pedersen, C. L. 2018. Managing the distraction-focus paradox. 2018. MIT Sloan Management Review (Summer): 72-75.

Pedersen, C. L. 2021. Gain competitive advantage by transcending the front-line paradox. MIT Sloan Management Review (Summer): 1-4.

Pedersen, C. L. 2022. Cracking the culture code for successful digital transformation. MIT Sloan Management Review (Spring): 1-4.

Pedersen, K. M. 1977. A proposed model for evaluation studies. Administrative Science Quarterly 22(2): 306-317.

Pederson, M. and G. A. Lidgerding. 1995. Pay-for-performance in a service firm. Management Accounting (November): 40-43.

Pederson, R. B. 1991. Weyerhaeuser: Streamlining payroll. Management Accounting (October): 38-41.

Pedhazur, E. J. and S. L. Pedhazur. 1991. Measurement, Design, and Analysis: An Integrated Approach. Hillsdale, NJ: Lawrence Erlbaum.

Pedigo, D. E. 1921. Branch accounting for packing industries. Journal of Accountancy (April): 259-265.

Pedneault, S. and B. K. P. Kramer. 2015. Shattered trust: Fraud in the family. Strategic Finance (May): 46-55.

Peebles, M. E. 2003. And now, a word from our sponsor. Harvard Business Review (October): 31-42. (Case study).

Peebles, M. E., N. C. Widmann, A. D. Kopelan, F. Hassan, A. Cohen and G. B. Rhodes. 2005. Into the fray. Harvard Business Review (January): 15-18. (Case study).

Peecher, M. E. 1996. The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research (Spring): 125-140.

Peecher, M. E. 2002. Evaluating financial reporting quality: The effects of financial expertise vs. financial literacy: Discussion. The Accounting Review (Supplement: Quality of Earnings Conference): 169-173.

Peecher, M. E., I. Soloman and K. T. Trotman. 2013. An accountability framework for financial statement auditors and related research questions. Accounting, Organizations and Society 38(8): 596-620.

Peecher, M. E., M. D. Piercey, J. S. Rich and R. M. Tubbs. 2010. The effects of a supervisor's active intervention in subordinates' judgments, directional goals, and perceived technical knowledge advantage on audit team judgments. The Accounting Review (September): 1763-1786.

Peecher, M. E., R. Schwartz and I. Solomon. 2007. It's all about quality: Perspectives on strategic systems auditing. Accounting, Organizations and Society 32(4-5): 463-485.

Peek, E. 2004. The use of discretionary provisions in earnings management: Evidence from the Netherlands. Journal of International Accounting Research 3(2): 27-43.

Peek, E., R. Cuijpers and W. Buijink. 2010. Creditors' and shareholders reporting demands in public versus private firms: Evidence from Europe. Contemporary Accounting Research 27(1): 49-91.

Peek, G. E. and J. H. Carter Jr. 1965. A subcontractor control program. N.A.A. Bulletin (July): 41-44. (Use of PERT).

Peek, L., M. Roxas, G. Peek, E. McGraw, Y. Robichaud and J. C. Villarreal. 2007. NAFTA professional mutual recognition agreements: Comparative analysis of accountancy certification and licensure. Global Perspectives on Accounting Education (4): 1-24.

Peek, L. E., C. Winking and G. S. Peek. 1995. Cooperative learning activities: Managerial accounting. Issues in Accounting Education (Spring): 111-125.

Peel, M. J., M. W. Pendlebury and R. E. V. Groves. 1991. Employee share ownership, privatization and internal financial reporting - Some new evidence. Management Accounting Research (June): 71-88.

Peery, N. S. Jr. 1972. General systems theory: An inquiry into its social philosophy. The Academy of Management Journal 15(4): 495-510.

Pegels, C. C. 1970. Study program determination by dynamic programming. Decision Sciences 1(3-4): 478-488.

Pegels, C. C. and L. Southwick, Jr. 1970. Profit planning and control for decentralized corporations. Decision Sciences 1(1-2): 100-112.

Pei, B. K. W. 1988. Course outline microcomputer applications in accounting information systems. Journal of Information Systems (Spring): 79-84.

Pei, B. K. W., J. Paul and J. H. Reneau. 1994. The effects of judgment strategy and prompting on using rule-based expert systems for knowledge transfer. Journal of Information Systems (Spring): 21-42.

Pei, B. K. W., S. A Reed and B. S Koch. 1992. Auditor belief revisions in a performance auditing setting: An application of the belief-adjustment model. Accounting, Organizations and Society 17(2): 169-183.

Pei, D. and M. A. Vasarhelyi. 2020. Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL. International Journal of Accounting Information Systems (37): 100453.

Pei, M. 2016. China's Crony Capitalism: The Dynamics of Regime Decay. Harvard University Press.

Peirce, R. F. 1956. A course in electronic data processing in the accounting curriculum. The Accounting Review (April): 309-313.

Peirce, R. F. 1964. The importance of the distinction between fixed and variable costs. N.A.A. Bulletin (May): 19-26. (Absorption costing and direct costing).

Peirce, R. F. 1966. Changes in management methods resulting from advanced EDP systems. Management Accounting (April): 9-15.

Peirce, R. F. 1966. A resource system for property administration. Management Accounting (December): 27-33.

Peirce, R. F. 1968. Managing an information systems activity. Management Accounting (September): 23-28.

Peirson, G. 1966. Three kinds of adjustments for price changes. The Accounting Review (October): 729-736.

Peisch, A. M. 2010. Accounting for Retail Music Stores. Nabu Press.

Pekar, P. P. Jr. and E. H. Burack. 1976. Management control of strategic plans through adaptive techniques. The Academy of Management Journal 19(1): 79-97.

Pekgün, P., M. R. Galbreth and B. P. Ghosh. 2018. How unequal perceptions of user reviews impact price competition. Decision Sciences 49(2): 250-274.

Pekgün, P., P. M. Griffin and P. Keskinocak. 2017. Centralized versus decentralized competition for price and lead-time sensitive demand. Decision Sciences 48(6): 1198-1227.

Pelej, J. 1946. Internal check in relation to cost. N.A.C.A. Bulletin (September 1): 20-37.

Peles, Y. 1970. Amortization of advertising expenditures in the financial statements. Journal of Accounting Research (Spring): 128-137.

Peles, Y. C. 1986. A note on yield variance and mix variance. The Accounting Review (April): 325-329.

Peles, Y. C. 1989. On market share variance and market size variance. Issues in Accounting Education (Fall): 454-457.

Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.

Pelfrey, S. and C. J. Hobson. 1984. Keeping employees physically fit can be cost efficient. Management Accounting (June): 39-43.

Pelger, C. 2016. Practices of standard-setting - An analysis of the IASB's and FASB's process of identifying the objective of financial reporting. Accounting, Organizations and Society (50): 51-73.

Pelled, L. H., K. M. Eisenhardt and K. R. Xin. 1999. Exploring the black box: An analysis of work group diversity, conflict, and performance. Administrative Science Quarterly 44(1): 1-28.

Pellegrin, R. J. and C. H. Coates. 1957. Executives and supervisors: Contrasting definitions of career success. Administrative Science Quarterly 1(4): 506-517.

Pellenz, H. 1951. Conference method to formulate procedures. N.A.C.A. Bulletin (May): 1024-1032.

Pellicelli, G. 1969. The axiomatic method in business economics: A first approach. Abacus 5(2): 119-131.

Peloubet, L. G. 1923. Balance-sheet uniformity. Journal of Accountancy (November): 336-338.

Peloubet, L. G. 1925. How to Read a Financial Statement. Journal of Accountancy (November): 388-389.

Peloubet, M. E. 1925. Specialized Accounting. Journal of Accountancy (April): 351-352.

Peloubet, M. E. 1919. Operation of the British excess profits duty law. Journal of Accountancy (January): 17-22.

Peloubet, M. E. 1923. Mechanical difficulties in consolidating accounts. Journal of Accountancy (June): 413-429.

Peloubet, M. E. 1934. Professional ethics and the student. The Accounting Review (June): 164-170.

Peloubet, M. E. 1937. Problems of present-day inventory valuation. N.A.C.A. Bulletin (March 1): 741-751.

Peloubet, M. E. 1942. Trends in accepted accounting and their relation to cost accounting. N.A.C.A. Bulletin (February 15): 835-847.

Peloubet, M. E. 1943. Observations on cost. The Accounting Review (January): 9-16.

Peloubet, M. E. 1945. Art or science. The Accounting Review (October): 391-399.

Peloubet, M. E. 1947. Are profits necessary? The Accounting Review (April): 141-146.

Peloubet, M. E. 1948. Depreciation and the Price Level: A Symposium Third affirmative. The Accounting Review (April): 123-126.

Peloubet, M. E. 1958. A practical method for applying current-value depreciation. N.A.A. Bulletin (January): 21-25.

Peloubet, M. E. 1961. Is further uniformity desirable or possible? Journal of Accountancy (April): 35-41. For a note on this paper see the annotated bibliography in Rappaport, A. 1965. Seminar research on uniformity. The Accounting Review (July): 643-648.

Peloubet, M. E. 1963. Depreciation and replacement - Changes and prospects. N.A.A. Bulletin (December): 55-59.

Peloubet, M. E. 1966. Depreciation or capital allowance? Management Accounting (April): 40-42.

Peltier-Rivest, D. 2002. Implicit claim incentives on the accounting choices of troubled companies. Journal of Forensic Accounting (3): 165-184.

Pelz, D. C. 1956. Some social factors related to performance in a research organization. Administrative Science Quarterly 1(3): 310-325.

Pelz, D. C. 1959. Interaction and attitudes between scientists and the auxiliary staff: I. Viewpoint of staff. Administrative Science Quarterly 4(3): 321-336.

Pelz, D. C. 1960. Interaction and attitudes between scientists and the auxiliary staff: II. Viewpoint of scientists. Administrative Science Quarterly 4(4): 410-425.

Pelzer, J. E. E., D. Booker, N. Pencle and V. L. Brown. 2023. Making the case for diversity: Exploring the use of case studies for underrepresented minorities in the accounting curriculum. Issues in Accounting Education (August): 39-63.

Pember, A. and M. Lemon. 2012. Measuring and managing environmental sustainability: Using activity-based costing/management (ABC/M). The Consortium for Advanced Management - International Environmental Sustainability Special Interest Group.

Pemberton, N. R., L. Arumugam and N. H. Ccea. 1996. ABM at Dayton Technologies: From obstacles to opportunities. Management Accounting (March): 20, 22, 24-27.

Pencle, N. and I. Malaescu. 2016. What's in the words? Development and validation of a multidimensional dictionary for CSR and application using prospectuses. Journal of Emerging Technologies in Accounting 13(2): 109-127.

Pencle, N. and O. Watts. 2023. To be or not to be: The nature and extent of identity calculus among accounting professors from underrepresented backgrounds. Issues in Accounting Education (August): 65-86.

Pendergast, M. A. 2015. Opportunity and diversity in the accounting profession. The CPA Journal (August): 88.

Pendlebury, C. 1942. Expense budgeting: Definition of budget. N.A.C.A. Bulletin (November 1): 260-270.

Pendlebury, J. and R. Platford. 1988. The heavy hidden cost of materials handling. Journal of Cost Management (Spring): 4-8.

Pendleton, S. A. 1954. Variable budgeting for planning and control. N.A.C.A. Bulletin (November): 323-334.

Pendola, C. J. 2011. A case for raising the normal retirement age. The CPA Journal (October): 11-13.

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Petersen, E. 1959. Building people. The Journal of the Academy of Management 2(1): 38.

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Petersen, J. A. and V. Kumar. 2010. Can product returns make you money? MIT Sloan Management Review (Spring): 85-89.

Petersen, J. E. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 206-208.

Petersen, R. J. 1973. Incompatibility of bad debt "expense" with comtemporary accounting theory: A comment. The Accounting Review (October): 777-778.

Petersen, R. J. 1973. Interindustry estimation of general price-level impact on financial information. The Accounting Review (January): 34-43.

Petersen, R. J. 1973. Price-level changes and company wealth. Management Accounting (February): 17-20.

Petersen, R. J. 1975. A portfolio analysis of general price level restatement. The Accounting Review (July): 525-532.

Petersen, R. J. 1978. Interindustry estimation of general price-level impact on financial information: More data and a reply. The Accounting Review (January): 198-203.

Petersen, R. J. and R. Grimlund. 1983. CADRAS: Computer assisted data recording and analysis. Issues in Accounting Education: 146-151.

Petersen, R. J. and T. F. Keller. 1972. Asset valuation, income determination and changing prices. The Accounting Review (October): 801-805.

Petersen, T. 1985. A comment on presenting results from Logit and Probit models. American Sociological Review ( 50): 130-131.

Peterson, T. F. 2021. To the moon: A history of bitcoin price manipulation. Journal of Forensic & Investigative Accounting 13(2): 254-272.

Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).

Peterson, B. K. and B. P. Reider. 1999. Why take the CFM exam? Strategic Finance (April): 83-87.

Peterson, B. K. and B. P. Reider, 2000. Fraud coverage on the major disclosed professional accounting certification exams during the 1990s. Journal of Forensic Accounting (1): 3-16.

Peterson, B. K. and B. P. Reider. 2001. An examination of forensic accounting courses: Content and learning activities. Journal of Forensic Accounting (2): 25-42.

Peterson, B. K. and B. P. Reider. 2002. Perceptions of computer-based testing: A focus on the CFM examination. Journal of Accounting Education 20(4): 265-284.

Peterson, B. K. and B. Wong-On-Wing. 2000. An examination of the positive test strategy in auditors' hypothesis testing. Behavioral Research In Accounting (12): 257-278.

Peterson, B. K. and D. R. Barnhill. 2003. Accountants as expert witnesses: A primer on meeting Daubert challenges. Journal of Forensic Accounting (4): 113-126.

Peterson, B. K. and P. E. Zikmund. 2004. 10 truths you need to know about fraud. Strategic Finance (May): 28-34.

Peterson, B. K. and T. A. Buckhoff. 2004. Interstate Business College: A case study in fraud examination. Issues in Accounting Education (November): 505-527.

Peterson, B. K. and T. H. Gibson. 1999. Fraud detection and investigation: Microcomputer Consulting Services. Issues in Accounting Education (February): 99-115.

Peterson, B. K. and T. H. Gibson. 2003. Student health services: A case of employee fraud. Journal of Accounting Education 21(1): 61-73.

Peterson, C. 1984. More perils of automation fever. Management Accounting (November): 47-48.

Peterson, C. A., J. A. Millar and J. N. Rimbey. 1996. The economic consequences of accounting for stock splits and large stock dividends. The Accounting Review (April): 241-253.

Peterson, H. G. 1946. The coordination of company financial planning with external economic conditions. N.A.C.A. Bulletin (March 1): 575-587.

Peterson, J. 2016. Audit quality and the expectations gap. The CPA Journal (February): 6-9.

Peterson, J. 2019. A 2020 global auditing forecast: What might the new year bring? The CPA Journal (December): 8-9.

Peterson, J. 2019. Failure study: A needed addition to the accounting toolkit. The CPA Journal (March): 6-9.

Peterson, J. 2020. Firing with compassion. Harvard Business Review (March/April): 135-139.

Peterson, J. and J. E. Ketz. 2021. Revisiting 'the myth of independence'. The CPA Journal (June/July): 20-21.

Peterson, K. 2012. Accounting complexity, misreporting, and the consequences of misreporting. Review of Accounting Studies 17(1): 72-95.

Peterson, K., R. Schmardebeck and T. J. Wilks. 2015. The earnings quality and information processing effects of accounting consistency. The Accounting Review (November): 2483-2514.

Peterson, K. D. 1984. Mechanisms of administrative control over managers in educational organizations. Administrative Science Quarterly 29(4): 573-597.

Peterson, M. 2009. An Introduction to Decision Theory. Cambridge University Press.

Peterson, M. F. 1985. Attitudinal differences among work shifts: What do they reflect? The Academy of Management Journal 28(3): 723-732.

Peterson, M. F. 2009. Book review: The Academy of Management Annals, Volume 1 by James P. Walsh, Arthur P. Brief. Administrative Science Quarterly 54(2): 356-360.

Peterson, M. F. and P. B. Smith. 1997. Does national culture or ambient temperature explain cross-national differences in role stress? No sweat! The Academy of Management Journal 40(4): 930-946.

Peterson, M. F., P. B. Smith, A. Akande, S. Ayestaran, S. Bochner, V. Callan, N. G. Cho, J. C. Jesuino, M. D'Amorim, P. Francois, K. Hofmann, P. L. Koopman, K. Leung, T. K. Lim, S. Mortazavi, J. Munene, M. Radford, A. Ropo, G. Savage, B. Setiadi, T. N. Sinha, R. Sorenson and C. Viedge. 1995. Role conflict, ambiguity, and overload: A 21-nation study. The Academy of Management Journal 38(2): 429-452.

Petersen, M. J. 2011. Structural and executional drivers of downstream revenue. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 54-61.

Peterson, N. D. 1970. Error control in EDP systems. Management Accounting (November): 34-36.

Peterson, P. G. 1972. Productivity is not a dirty word. Management Accounting (September): 57-59.

Peterson, P. P. and F. J. Fabozzi. 2002. Capital Budgeting. Wiley.

Peterson, R. and T. Quinn. 2015. Will you be paying by, check, or bitcoin. Strategic Finance (February): 10, 12, 61.

Peterson, R. A. and D. G. Berger. 1971. Entrepreneurship in organizations: Evidence from the popular music industry. Administrative Science Quarterly 16(1): 97-106.

Peterson, R. B. 1972. A cross-cultural perspective of supervisory values: Reply. The Academy of Management Journal 15(3): 369-370.

Peterson, R. B. 1972. A cross-cultural perspective of supervisory values. The Academy of Management Journal 15(1): 105-117.

Peterson, R. B. 1975. The interaction of technological process and perceived organizational climate in Norwegian firms. The Academy of Management Journal 18(2): 288-299.

Peterson, R. B. and J. S. Garrison. 1971. Culture as an intervening variable in the technology organization structure relationship. The Academy of Management Journal 14(1): 139-142.

Peterson, R. H. 1994. Accounting for Fixed Assets. Wiley.

Peterson, R. H. 2002. Accounting for Fixed Assets. Wiley.

Peterson, R. H. and A. Zahorsky. 1988. Telephone industry develops new cost standards. Management Accounting (December): 47-49.

Peterson, R. S. and K. J. Behfar. 2022. When to cooperate with colleagues and when to compete. Harvard Business Review (March/April): 143-147.

Peterson, S. 2008. Construction Accounting & Financial Management. Prentice Hall.

Peterson, S. 2019. Construction Accounting and Financial Management, 4th edition. Pearson.

Peterson, S. E. 1972. Accounting for human resources. Management Accounting (June): 19-22.

Peterson, S. J., R. Abramson and R. K. Stuntman. 2020. How to develop your leadership style. Harvard Business Review (November/December): 68-77.

Peterson. W. 1991. Advances in Input-Output Analysis: Technology, Planning, and Development. Oxford University Press.

Peterson, W. A. 1966. Significance of prospective income data. The Accounting Review (April): 275-282.

Pertersons. 2003. Graduate Programs in Business, Education, Health, Information Studies, Law and Social Work 2004 (Peterson's Graduate Programs in Business, Education, Health, Information Studies, Law and Social Work). Petersons.

Pethick, D. W. and W. H. Berry. 1965. Standard data in work measurement. Management Accounting (October): 41.

Petit, F. 2011. Rethinking executive MBA programs. MIT Sloan Management Review (Fall): 19-20.

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Petit, T. A. 1966. Making socially responsible decisions. The Academy of Management Journal 9(4): 308-317.

Petit, T. A. 1967. A behavioral theory of management. The Academy of Management Journal 10(4): 341-350.

Petkov, R. 2020. Artificial intelligence (AI) and the accounting function - A revisit and a new perspective for developing framework. Journal of Emerging Technologies in Accounting 17(1): 99-105.

Petkov, R. 2020. Fraud risks associated with recently enacted revenue recognition standard in relation to capitalization of internally generated intangible assets at point of creation. Journal of Forensic & Investigative Accounting 12(3): 487-492.

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Petrakou, A. 2009. Interacting through avatars: Virtual worlds as a context for online education. Computers & Education (November).

Petravick, G. P., C. Troutman and M. T. Adams. 2011. Advising financially stressed clients. Journal of Accountancy (September): 50-55.

Petravick, S. 2006. Skip this article (If you don't back up your computer). Journal of Accountancy (June): 41-44.

Petravick, S. and C. S. Troutman. 2005. Emergency Rx for Windows XP. Journal of Accountancy (August): 80-85.

Petravick, S. and J. Gillett. 1996. Financial reporting on the world wide web. Management Accounting (July): 26-29.

Petravick, S. and J. W. Gillett. 1998. Distributing earnings reports on the internet. Management Accounting (October): 54-56.

Petravick, S. and S. G. Kerr. 2009. Protect your portable data - Always and everywhere. Journal of Accountancy (June):30-35.

Petravick, S., C. S. Troutman and W. P. Schroeder. 2007. Remote assistance. Journal of Accountancy (June): 40-44. (A Windows XP feature).

Petri, E. 1969. Use of capitalized cost in repeated replacement problems. Management Accounting (September): 49-53. (Related to lease versus purchase decisions).

Petri, E. 1973. Holding gains and losses as cost savings: A comment on Supplementary Statement No. 2 on inventory valuation. The Accounting Review (July): 483-488.

Petri, E. 1973. Sales to controlled corporations. Management Accounting (August): 42-44.

Petri, E. 1974. Income reporting and APB opinion no. 18. Management Accounting (December): 49-52.

Petri, E. 1974. On holding gains and losses and the evaluation of management: A reply. The Accounting Review (July): 528-529.

Petri, E. and H. Shawky. 1983. Cash distributions of inflationary gains. Abacus 19(1): 56-63.

Petri, E. and J. Gelfand. 1979. The production function: A new perspective in capital maintenance. The Accounting Review (April): 330-345.

Petri, E. and R. Minch. 1972. Capacity variance: Responsibility and control. Management Accounting (April): 38-41.

Petri, E. and R. Minch. 1974. Evaluation of resource acquisition decisions by the partitioning of holding activity. The Accounting Review (July): 455-464.

Petri, E. and R. Minch. 1974. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation. The Accounting Review (April): 330-341.

Petri, E. and R. Minch. 1975. Contemporary inflation accounting proposals: An analysis and an alternative. Abacus 11(2): 182-192.

Petri, E. and R. Minch. 1975. The treasury stock method and conventional method in reciprocal stockholdings - An amalgamation: A reply. The Accounting Review (April): 365-369.

Petri, E. and R. A. Minch. 1978. A decision model for tax preference items. The Accounting Review (April): 415-428.

Petrie, K. and T. O'Rourke. 2015. The employer-led health care revolution: Interaction. Harvard Business Review (October): 27.

Petriglieri, G. 2020. Learning for a living. MIT Sloan Management Review (Winter): 44-51.

Petriglieri, G. 2019. Book review essay: The real winners in the arms race for global talent. Administrative Science Quarterly 64(3): NP24-NP29. (Kerr, W. R. The Gift of Global Talent: How Migration Shapes Business, Economy, and Society).

Petriglieri, G. 2020. Book review essay: Nostalgia and defiance on the frontlines of the war on work. Administrative Science Quarterly 65(4): NP33-NP39. (David L. Blustein. 2019. The Importance of Work in an Age of Uncertainty: The Eroding Work Experience in America. Oxford University Press).

Petriglieri, G. 2020. Your people need care, not a battle cry. MIT Sloan Management Review (Summer): 88-89.

Petriglieri, G. and S. Maitlis. 2019. When a colleague is grieving. Harvard Business Review (July/August): 116-123.

Petriglieri, G., J. L. Petriglieri and J. D. Wood. 2018. Fast tracks and inner journeys: Crafting portable selves for contemporary careers. Administrative Science Quarterly 63(3): 479-525.

Petriglieri, G., S. Ashford and A. Wrzesniewski. 2018. Thriving in the gig economy. Harvard Business Review (March/April): 140-143.

Petriglieri, G., S. J. Ashford and A. Wrzesniewski. 2019. Agony and ecstasy in the gig economy: Cultivating holding environments for precarious and personalized work identities. Administrative Science Quarterly 64(1): 124-170.

Petriglieri, J. 2019. How dual-career couples make it work: Successful partners sidestep predictable traps and master three challenging transitions. Harvard Business Review (September/October): 44-52.

Petriglieri, J. and G. Petriglieri. 2017. The talent curse: Interaction. Harvard Business Review (July/August): 19.

Petriglieri, J. L. 2015. Co-creating relationship repair: Pathways to reconstructing  destabilized organizational identification. Administrative Science Quarterly 60(3): 5118-557.

Petriglieri, J. L. and O. Obodaru. 2019. Secure-base relationships as drivers of professional identity development in dual-career couples. Administrative Science Quarterly 64(3): 694-736.

Petrizzo, D. A. 2018. 25 years and counting. Strategic Finance (September): 72.

Petro, T. and K. Milani. 2000. Northrop Grumman’s four-tier approach to earning value. Management Accounting Quarterly (Summer): 40-48.

Petroff, J. N. 1993. Handbook of MRP II/JIT Integration and Implementation. Prentice-Hall.

Petroni, K. and M. Beasley. 1996. Errors in accounting estimates and their relation to audit firm type. Journal of Accounting Research (Spring): 151-171.

Petroni, K. R. 1992. Optimistic reporting in the property-casualty insurance industry. Journal of Accounting and Economics (December): 485-508.

Petroni, K. R. and D. A. Shackelford. 1995. Taxation, regulation, and the organizational structure of property-casualty insurers. Journal of Accounting and Economics (December): 229-253.

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Petroni, K. R., S. G. Ryan and J. M. Wahlen. 2000. Discretionary and non-discretionary revisions of loss reserves by property-casualty insurers: Differential implications for future profitability, risk and market value. Review of Accounting Studies 5(2): 95-125.

Petrov, E. 2020. Voluntary disclosure and informed trading. Contemporary Accounting Research 37(4): 2257-2286.

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Petrovits, C. M. 2006. Corporate-sponsored foundations and earnings management. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 335-362.

Petruska, K. and P. Woodlock. 2011. The research credit: Valuable but often overlooked. The CPA Journal (October): 34-41.

Pett, J. and D. Poritz. 2018. A more effective approach for internal audit: Fostering collaboration across 3 lines of defense can optimize resources and technology for risk management. Journal of Accountancy (March): 28-32.

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Pettigrew, A. M. 1979. On studying organizational cultures. Administrative Science Quarterly 24(4): 570-581.

Pettigrew, A. M. 2005. The character and significance of management research on the public services. The Academy of Management Journal 48(6): 973-977.

Pettigrew, A. M., R. W. Woodman and K. S. Cameron. 2001. Studying organizational change and development: Challenges for future research. The Academy of Management Journal 44(4): 697-713.

Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198.

Pettus, M. L. 2001. The resource-based view as a developmental growth process: Evidence from the deregulated trucking industry. The Academy of Management Journal 44(4): 878-896.

Petty, B. and C. Raiborn. 2016. Helping law enforcement secure successful financial crime prosecutions. Management Accounting Quarterly (Winter): 21-29.

Petty, M. M. and N. S. Bruning. 1980. A Comparison of the relationships between subordinates' perceptions of supervisory behavior and measures of subordinates' job satisfaction for male and female leaders. The Academy of Management Journal 23(4): 717-725.

Petty, M. M. and N. S. Bruning. 1980. Relationships between employees' attitudes and error rates in public welfare programs. The Academy of Management Journal 23(3): 556-561.

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