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MANAGEMENT AND ACCOUNTING WEB |
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Employee Benefits Bibliography |
Aboody, D. 1996. Market valuation of employee stock options. Journal of Accounting and Economics (August-December): 357-391.
Aboody, D. 2006. Discussion of “Which approach to accounting for employee stock options best reflects market pricing?” Review of Accounting Studies 11(2-3): 247-251.
Aboody, D., J. Hughes, J. Liu and W. Su. 2008. Are executive stock option exercises driven by private information? Review of Accounting Studies 13(4): 551-570.
Aboody, D., N. B. Johnson and R. Kasznik. 2010. Employee stock options and future firm performance: Evidence from option repricings. Journal of Accounting and Economics (May): 74-92.
Abramson, S. 1994. Choosing a qualified retirement plan. Management Accounting (November): 34-37.
Abramson. S. 1997. 401(K) "simple"ification. Management Accounting (August): 52-54, 56-57.
Ackerman, D. E. 1945. Wage incentives - A management tool. N.A.C.A. Bulletin (May 1): 807-816.
Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.
Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.
AICPA. 2005. SAS No. 70 Reports and Employee Benefit Plans. AICPA.
AICPA. 2007. Accounting Trends & Techniques - Employee Benefit Plans. AICPA.
AICPA. 2008. Defined Benefit Pension Plans. AICPA.
AICPA. 2008. Defined Contribution Pension Plans. AICPA.
AICPA. 2008. Health & Welfare Benefit Plans. AICPA.
AICPA. 2009. Employee Benefit Plans Audit & Accounting Guide. AICPA.
AICPA. 2009. Employee Benefit Plans Industry Developments Audit Risk Alert. AICPA.
Aiken, T. E. 1957. Processing our payroll on the Univac. N.A.C.A. Bulletin (May): 1167-1178.
Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.
Allen, E. Jr., J. Melone, J. Rosenbloom and D. Mahoney. 2007. Retirement Plans: 401(k)s, IRAs and Other Deferred Compensation Approaches, 10th Edition. McGraw-Hill/Irwin.
Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.
Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.
Altum, O. R. 1951. A group incentive plan for the office. N.A.C.A. Bulletin (May): 1033-1039.
Alutto, J. A. and F. Acito. 1974. Decisional participation and sources of job satisfaction: A study of manufacturing personnel. The Academy of Management Journal 17(1): 160-167. (JSTOR link).
Alvis, C., D. Meeting and M. Cornick. 2009. Retirement planning. The CPA Journal (March): 62-65.
Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).
American Payroll Association. 2005. Federal Payroll Tax Laws & Regulations. American Payroll
Association.
Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review (October): 703-724. (JSTOR link).
Amir, E. 1996. The effect of accounting aggregation on the value-relevance of financial disclosures: The case of SFAS No. 106. The Accounting Review (October): 573-590. (JSTOR link).
Amir, E. and A. Ziv. 1997. Recognition, disclosure, or delay: Timing the adoption of SFAS No. 106. Journal of Accounting Research (Spring): 61-81. (JSTOR link).
Amir, E. and J. Livnat. 1996. Multiperiod analysis of adoption motives: The case of SFAS No. 106. The Accounting Review (October): 539-553. (JSTOR link).
Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352. (JSTOR link).
Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.
Anderson, R. D. 1950. Alternatives in pension planning. N.A.C.A. Bulletin (October): 136-157.
Apostolou, B. and N. G. Apostolou. 2009. Recent developments in pension accounting. The CPA Journal (November): 46-50.
Apple, C. B. 1941. Some features of the constant-wage plan. N.A.C.A. Bulletin (August 15): 1501-1507. (Volume 22, issue 24).
Aquila, A. J. and C. L. Rice. 2007. Compensation as a Strategic Asset. AICPA.
Armor, R. H. 1952. Accounting treatment of vacation wages. N.A.C.A. Bulletin (April): 932-939.
Armstrong, F. III. 2008. The new 401(k) landscape: How plan sponsors can adapt. The CPA Journal (September): 6-9.
Arnold, P. J. and L. S. Oakes. 1998. Accounting as discursive construction: The relationship between statement of financial accounting standards no. 106 and the dismantling of retiree health benefits. Accounting, Organizations and Society 23(2): 129-153.
Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.
Arthur, J. B. and C. L. Huntley. 2005. Ramping up the organizational learning curve: Assessing the impact of deliberate learning on organizational performance under gainsharing. The Academy of Management Journal 48(6): 1159-1170. (JSTOR link).
Arya, A. and B. Mittendorf. 2005. Offering stock options to gauge managerial talent. Journal of Accounting and Economics (December): 189-210.
Asher, L. I. 1952. The payroll method-manual, machine or mixed? N.A.C.A. Bulletin (March): 864-869.
Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.
Baculik, E. K. 2010. How IFRS convergence will affect accounting for defined benefit plans. The CPA Journal (September): 22-23.
Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.
Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20. (JSTOR link).
Baker, R. E. 1964. The pension cost problem. The Accounting Review (January): 52-61. (JSTOR link).
Balsam, S. 1994. Extending the method of accounting for stock appreciation rights to employee stock options. Accounting Horizons (December): 52-60.
Banker, R. D., S. Lee, G. Potter and D. Srinivasan. 1996. Contextual analysis of performance impacts of outcome-based incentive compensation. The Academy of Management Journal 39(4): 920-948. (JSTOR link).
Banker, R. D., S. M. Datar and M. J. Mazur. 1990. Testing the optimality of a performance evaluation measure for a gainsharing contract. Contemporary Accounting Research 6(2): 809-824.
Baril, C., L. Betancourt and J. Briggs. 2007. Valuing employee stock options under SFAS 123R using the Black-Scholes-Merton and lattice model approaches. Journal of Accounting Education 25(1-2): 88-101.
Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.
Baron, J. N. and K. S. Cook. 1992. Process and outcome: Perspectives on the distribution of rewards in organizations. Administrative Science Quarterly 37(2): 191-197. (JSTOR link).
Baron, J. N. and W. T. Bielby. 1986. The proliferation of job titles in organizations. Administrative Science Quarterly 31(4): 561-586. (JSTOR link).
Baron, J. N., A. Davis-Blake and W. T. Bielby. 1986. The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 31(2): 248-273. (JSTOR link).
Baron, J. N., A. Davis-Blake and W. T. Bielby. 1988. Errata: The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 33(1): 131. (JSTOR link).
Barranger, J. J. 1947. A standard hour wage incentive plan. N.A.C.A. Bulletin (December 1): 391-398.
Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463. (JSTOR link).
Barth, M. E., W. H. Beaver and W. R. Landsman. 1992. The market valuation implications of net periodic pension cost components. Journal of Accounting and Economics (March): 27-62.
Bass, A. W. 1930. Executive and key men bonuses. N.A.C.A. Bulletin (September 15): 89-97.
Bass, A. W. 1933. Financial incentives for clerical service. N.A.C.A. Bulletin (April 1): 1115-1127.
Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.
Beams, J. D. 2004. Stock options: This time it's going to be different. Strategic Finance (November): 50-51.
Beaudry, D. P. Jr. 1949. An economical payroll system featuring centralized processing of employee deductions by machine methods. N.A.C.A. Bulletin (September): 43-58.
Bebee, R. F. 1976. A look at employee retirement benefits. Management Accounting (March): 13-14, 16.
Becker, B. E. and M. A. Huselid. 1992. The incentive effects of tournament compensation systems. Administrative Science Quarterly 37(2): 336-350. (JSTOR link).
Becker, C. J. 1949. The employee rating side of wage administration. N.A.C.A. Bulletin (February 1): 683-688.
Beeson, J. 2009. Why you didn't get that promotion. Harvard Business Review (June): 101-105.
Bendel, C. W. 1946. A simple formula for the accrual of the vacation pay. N.A.C.A. Bulletin (May 15): 916-922.
Bennett, A. L. 1949. An effective group incentive plan for smaller companies. N.A.C.A. Bulletin (April 15): 943-951.
Bens, D. A., V. Nagar and M. H. F. Wong. 2002. Real investment implications of employee stock option exercises. Studies on Accounting, Entrepreneurship and E-Commerce. Journal of Accounting Research (May): 359-393. (JSTOR link).
Bens, D. A., V. Nagar, D. J. Skinner and M. H. F. Wong. 2003. Employee stock options, EPS dilution, and stock repurchases. Journal of Accounting and Economics (December): 51-90.
Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.
Beresford, D. R. 1996. What did we learn from the stock compensation project? Accounting Horizons (June): 125-130.
Beretvas, A. 1955. Management contracts, expense sharing agreements, and tax planning. The Accounting Review (July): 519-521. (JSTOR link).
Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).
Berry, L. L., A. M. Mirabito and W. B. Baun. 2010. What's the hard return on employee wellness programs? Harvard Business Review (December): 104-112.
Bigge, J. J. 1947. An incentive plan for supervisory personnel. N.A.C.A. Bulletin (July 1): 1325-1329.
Bigge, J. J. 1948. A look at profit sharing - Purposes and methods. N.A.C.A. Bulletin (September 15): 51-58.
Bird, B. M. and M. Sakai. 2008. Military retirement benefits. The CPA Journal (August): 52-55.
Birk, M. H. 1950. A company-trusteed profit-sharing retirement plan with annual distribution of fund income. N.A.C.A. Bulletin (February): 733-740.
Blacconiere, W. G., M. F. Johnson and M. F. Lewis. 2008. The role of tax regulation and compensation contracts in the decision to voluntarily expense employee stock options. Journal of Accounting and Economics (September): 101-111.
Blankley, A. I. and E. P. Swanson. 1995. A longitudinal study of SFAS 87 pension rate assumptions. Accounting Horizons (December): 1-21.
Blasi, R. W. 1985. Understanding the new fringe benefit law. Management Accounting (June): 43-47, 59.
Blinder, A. 1990. Paying for Productivity. Washington, D.C.: Brookings Institution.
Blinder, A. 1990. Paying for Productivity: A Look at the Evidence. Washington, D.C.: Brookings Institution.
Block, J. L. 1934. Retirement plans in industry. N.A.C.A. Bulletin (June 15): 1187-1203.
Bloom, M. 1999. The performance effects of pay dispersion on individuals and organizations. The Academy of Management Journal 42(1): 25-40. (JSTOR link).
Bloom, M. and G. T. Milkovich. 1998. Relationships among risk, incentive pay, and organizational performance. The Academy of Management Journal 41(3): 283-297. (JSTOR link).
Bloom, R. and W. J. Cenker. 1999. Accounting for other postretirement benefits and pension costs at Ohio Edison. Journal of Accounting Education 17(1): 99-121.
Bodie, Z., R. S. Kaplan and R. C. Merton. 2003. For the last time: Stock options are an expense. Harvard Business Review (March): 62-71.
Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).
Bomeli, E. C. 1962. Stock option plans - Full disclosure. The Accounting Review (October): 741-745. (JSTOR link).
Botosan, C. A. and M. A. Plumlee. 2001. Stock option expense: The sword of Damocles revealed. Accounting Horizons (December): 311-327.
Boudreaux, K. J. and S. A. Zeff. 1976. A note on the measure of compensation implicit in employee stock options. Journal of Accounting Research (Spring): 158-162. (JSTOR link).
Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.
Boyett, J. H., and H. P. Conn. 1991. Workplace 2000: The Revolution Reshaping American Business. New York: Penguin Books USA Inc.
Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.
Breus, A. 2008. Life insurance: What's it worth? (And who says?). Journal of Accountancy (January): 32-36.
Breus, A. 2008. Virtues and evils of life settlement. Journal of Accountancy (June): 40-44.
Brigham, D. S. 1950. Manual summary record for pension contributions. N.A.C.A. Bulletin (October): 170-175.
Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.
Brown, S. C. R. and O. S. Powers. 1991. COBRA: A snake in the employee benefits garden. Management Accounting (April): 27-30.
Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.
Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.
Bruce, R. 1942. Design and installation of payroll savings plans for the purchase of war bonds; Introduction. N.A.C.A. Bulletin (October 15): 169-192.
Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.
Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.
Burk, F. D. 1943. A manual payroll system for presentday needs. N.A.C.A. Bulletin (January 15): 591-597.
Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.
Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.
Butler, S. A. and M. W. Maher. 1986. Management Incentive Compensation Plans. Montvale, N. J.: National Association of Accountants.
Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.
Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719. (JSTOR link).
Calvert, G. N. 1963. Results of inattention to pension plans. N.A.A. Bulletin (February): 46.
Camman, E. A. 1932. Are industrial wages deflated in proportion to general drop in values? N.A.C.A. Bulletin (February 1): 729-744.
Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.
Campfield, F. 1944. Wage and salary stabilization. N.A.C.A. Bulletin (January 15): 495-508.
Cann, N. D. 1945. Administration of the Internal Revenue code relating to pension, profit-sharing, and stock-bonus plans. N.A.C.A. Bulletin (July 15): 1027-1040.
Carter, M. E. and L. J. Lynch. 2003. The consequences of the FASB's 1998 proposal on accounting for stock option repricing. Journal of Accounting and Economics (April): 51-72.
Carter, M. E. and L. J. Lynch. 2004. The effect of stock option repricing on employee turnover. Journal of Accounting and Economics (February): 91-112.
Carter, M. E., L. J. Lynch and S. L. C. Zechman. 2009. Changes in bonus contracts in the post-Sarbanes-Oxley era. Review of Accounting Studies 14(4): 480-506.
Case, E. P. 1933. Salary reduction and readjustment: An emergency plan. N.A.C.A. Bulletin (April 1): 1147-1155.
Chane, G. W. 1946. Current and future trends of wage incentives and wage payments. N.A.C.A. Bulletin (October 15): 271-279.
Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.
Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.
Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).
Chen, C. C. 1995. New trends in rewards allocation preferences: A Sino-U.S. comparison. The Academy of Management Journal 38(2): 408-428. (JSTOR link).
Choi, B., D. W. Collins and W. B. Johnson. 1997. Valuation implications of reliability differences: The case of nonpension postretirement obligations. The Accounting Review (July): 351-383. (JSTOR link).
Choudhary, P. 2011. Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options. Journal of Accounting and Economics (February): 77-94.
Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.
Ciccotello, C. S. 2002. The stock options accounting subterfuge. Strategic Finance (April): 37-41.
Clinch, G. 1991. Employee compensation and firms' research and development activity. Journal of Accounting Research (Spring): 59-78. (JSTOR link).
Clinch, G. and T. Shibano. 1996. Differential tax benefits and the pension reversion decision. Journal of Accounting and Economics (February): 69-106.
Coho, F. E. 1946. Guaranteed annual wages. N.A.C.A. Bulletin (July 1): 1046-1055.
Coles, J. L., M. Hertzel and S. Kalpathy. 2006. Earnings management around employee stock option reissues. Journal of Accounting and Economics (April): 173-200.
Collins, P. A., P. Krause and S. Machida. 1990. Making child care an employee benefit. Management Accounting (April): 26-29.
Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.
Comprix, J. and K. A. Muller III. 2011. Pension plan accounting estimates and the freezing of defined benefit pension plans. Journal of Accounting and Economics (February): 115-133.
Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.
Conison,
J. 2003. Employee
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West Group Publishing.
Conlon, E. J. and J. M. Parks. 1990. Effects of monitoring and tradition on compensation arrangements: An experiment with principal-agent dyads. The Academy of Management Journal 33(3): 603-622. (JSTOR link).
Cooper, C. L., B. Dyck and N. Frohlich. 1992. Improving the effectiveness of gainsharing: The role of fairness and participation. Administrative Science Quarterly 37(3): 471-490. (JSTOR link).
Core, J. and W. Guay. 2002. Estimating the value of employee stock option portfolios and their sensitivities to price and volatility. Journal of Accounting Research (June): 613-630. (JSTOR link).
Core, J. E., W. R. Guay and S. P. Kothari. 2002. The economic dilution of employee stock options: Diluted EPS for valuation and financial reporting. The Accounting Review (July): 627-652. (JSTOR link).
Corless, D. W. 1956. Centralized timekeeping pays off. N.A.C.A. Bulletin (May): 1137-1140.
Coughlan, J. W. 1997. ESOs and EPS. Accounting Horizons (March): 25-38. (ESOs refers to employee stock options).
Covey, D. W. 1945. An employee retirement income plan. N.A.C.A. Bulletin (June 15): 958-965.
Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524. (JSTOR link).
Cowherd, D. M. and D. I. Levine. 1992. Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(2): 302-320. (JSTOR link).
Crain, M. A. 2007. Pension protection act changes valuations for tax purposes. Journal of Accountancy (September): 40-41.
Cramer, J. J. Jr. 1964. A note on pension trust accountings. The Accounting Review (October): 869-875. (JSTOR link).
Cramer, J. J. Jr. 1965. Legal influences on pension trust accounting. The Accounting Review (July): 606-616. (JSTOR link).
Cramer, J. J. Jr. and C. A. Neyhart Jr. 1980. A conceptual framework for accounting and reporting by pension plans. Abacus 16(1): 3-16.
Crawford, D., D. R. Franz and G. R. Smith Jr. 1997. Computing employee stock option values with a spreadsheet. Management Accounting (July): 44, 46-48.
Crockett, H. G. 1926. Analysis of selling costs and proper basis of salesmen's compensation. N.A.C.A. Bulletin (December 1): 228-249.
Cropsey, D. V. 1955. Experiences with indirect labor incentives. N.A.C.A. Bulletin (March): 966-974.
Crumbley, D. L. 2002. Stock option accounting can be materially misleading. Journal of Forensic Accounting (3): 131-138.
Cuny, C. J. and P. Jorion. 1995. Valuing executive stock options with endogenous departure. Journal of Accounting and Economics (September): 193-205.
Cutis, T. K. 1991. Coping with retiree health benefits. Management Accounting (April): 22-26.
Cyrol, E. A. 1947. Does your incentive wage payment plan measure up? N.A.C.A. Bulletin (June 1): 1210-1229.
Daley, L. A. 1984. The valuation of reported pension measures for firms sponsoring defined benefit plans. The Accounting Review (April): 177-198. (JSTOR link).
Datar, S. M. and M. V. Rajan. 1995. Optimal incentive schemes in bottleneck-constrained production environments. Journal of Accounting Research (Spring): 33-57. (JSTOR link).
Davidson, W. N. III, D. L. Worrell and J. B. Fox. 1996. Early retirement programs and firm performance. The Academy of Management Journal 39(4): 970-984. (JSTOR link).
Day, D. W. 1985. How to fly the friendly (low-cost) skies of T&E. Management Accounting (June): 33-36.
DeBerg, C. L., H. F. Mittelstaedt and P. R. Regier. 1987. Employers' accounting for pensions: A theoretical approach to financial accounting standards no. 87. Journal of Accounting Education 5(2): 227-242.
Deckop, J. R., R. Mangel and C. C. Cirka. 1999. Getting more than you pay for: Organizational citizenship behavior and pay-for-performance plans. The Academy of Management Journal 42(4): 420-428. (JSTOR link).
Deitrick, J. W. and C. W. Alderman. 1980. Pension plans: What companies do - and do not - disclose. Management Accounting (April): 24-29.
DeBlasio, A. Jr. 1983. Pension plans: Exploring the alternatives. Management Accounting (October): 31-35.
Delves, D. 2001. Underwater stock options. Strategic Finance (December): 26-32.
Delves, D. 2002. Trend or foe? Strategic Finance (December): 36-41. (Discussion of stock options pricing models and related issues).
Demarest, P. W. 1959. Choosing an incentive plan for supervisory and clerical employees. N.A.A. Bulletin (October): 81-87.
Demarest, P. W. 1961. Plus factors in pension costs. N.A.A. Bulletin (June): 33-40.
Deshmukh, S., K. M. Howe and C. Luft. 2002. Deducting the options expense - "Much ado about nothing". Strategic Finance (October): 40-44.
Deshmukh, S., K. M. Howe and C. Luft. 2004. Stock options expensing and corporate governance. Strategic Finance (July): 41-44.
DeVille, J. A. 1958. Our six-factor bonus plan for foremen. N.A.A. Bulletin (July): 33-40.
Dewhirst, J. F. 1971. A conceptual approach to pension accounting. The Accounting Review (April): 365-373. (JSTOR link).
Diamond, L. G. and A. S. Oxman. 1981. Is there life insurance after retirement? Management Accounting (January): 23-26.
Dillavou, E. R. 1945. Employee stock options. The Accounting Review (July): 320-326. (JSTOR link).
Dlesk, G. 1950. Salary administration for middle management positions. N.A.C.A. Bulletin (April): 937-948.
Donovan, W. L. 1939. A merit-rating study. N.A.C.A. Bulletin (September 15): 110-122.
Dopuch, N. 1992. Discussion of "Incentive compensation schemes: Experimental calibration of the rationality hypothesis". Contemporary Accounting Research 8(2): 409-414.
Downey, M. D. and D. Holzwarth. 2005. The Nuts and Bolts of Payroll Taxes. Lorman Education
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Doyle, R. J. 1970. A new look at the Scanlon plan. Management Accounting (September): 48-52.
Doyle, W. N. 1997. New accounting principles for stock-based compensation. Management Accounting (February): 38-40, 42.
Drebin, A. R. 1963. Recognizing implicit interest in non-funded pension plans. The Accounting Review (July): 579-583. (JSTOR link).
Drexel, S. R. 1992. Managing worker's compensation costs at Kelly Services. Management Accounting (November): 42-44.
D'Souza, J. M. 1998. Rate-regulated enterprises and mandated accounting changes: The case of electric utilities and post-retirement benefits other than pensions (SFAS No. 106). The Accounting Review (July): 387-410. (JSTOR link).
Dunn, K. W. 1945. An over-all profit-sharing plan with incentive aspects. N.A.C.A. Bulletin (January 1): 466-476.
Duquette, R. E. and W. S. Balestrier. 1992. VEBAS: An old idea makes a comeback. Management Accounting (December): 48-52. (A Voluntary Employees Beneficiary Association (VEBA) is a type of trust where employers make deposits that will be used to provide specified employee benefits in the future).
Durante, L. J. 1956. The why, what, and how of our incentive system. N.A.C.A. Bulletin (February): 721-727.
Dychtwald, K., T. Erickson and B. Morison. 2004. It's time to retire retirement. Harvard Business Review (March): 48-57.
Early, J. 2009. Defined contribution plans for nonprofit organizations. Journal of Accountancy (August): 38-42.
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Eaton, T. V. and R. J. Patterson. 2010. Underwater stock compensation: What options do employers have? The CPA Journal (November): 58-62.
Eisenhardt, K. M. 1988. Agency- and institutional-theory explanations: The case of retail sales compensation. The Academy of Management Journal 31(3): 488-511. (JSTOR link).
Emerson, M. L. 1930. The use of sales incentives to control sales and profits. N.A.C.A. Bulletin (September 15): 97-108.
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