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Chambers, R. J. 1979. Review article: Canning's The Economics of Accountancy - After 50 years. The Accounting Review (October): 764-775. (JSTOR link).

Chambers, R. J. 1995. An Accounting Thesaurus: 500 Years of Accounting. Pergamon.

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Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.

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Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.

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Church, A. H. 1914. The Science and Practice of Management. New York: The Engineering Magazine Company.

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Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).

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Clark, V. S. 1929. History of Manufactures in the United States. McGraw-Hill Book Company.

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Dale, E. 1957. Du Pont: Pioneer in systematic management. Administrative Science Quarterly 2(1): 25-59. (JSTOR link). 

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Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (JSTOR link). (Davidson reviews J. M. Clark's 1923 book, Studies in Economics of Overhead Costs. The University of Chicago Press).

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Dean, J. 1954. Measuring the productivity of capital. Harvard Business Review (January-February): 120-130.

Dean, J. 1955. Decentralization and intra-company pricing. Harvard Business Review (July-August): 65-74.

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De Roover, R. 1943. The lingering influence of medieval practices. The Accounting Review (April): 148-151. (JSTOR link).

De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407. (JSTOR link).

De Roover, R. 1944. Paciolo or Pacioli? The Accounting Review (January): 68-69. (JSTOR link).

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Dickinson, A. L. 1908. Accounting practice and procedure: II. Annual examination and certification or audit of accounts. Journal of Accountancy (October): 416-425.

Dickinson, A. L. 1908. Accounting practice and procedure: III. Relations with the banker. Journal of Accountancy (November): 7-9.

Dickinson, A. L. 1908. Accounting practice and procedure: IV. Form of accounts. Journal of Accountancy (November): 9-13.

Dickinson, A. L. 1908. Accounting practice and procedure: V. Investigation for purpose of certifying the profits and determining the purchase price for a business. Journal of Accountancy (November): 13-18.

Dickinson, A. L. 1908. Accounting practice and procedure: IX. Office organization. Journal of Accountancy (December): 101-106.

Dickinson, A. L. 1908. Accounting practice and procedure: VI. Receivers and assignees in bankruptcy and plans of reorganization. Journal of Accountancy (December): 96-98.

Dickinson, A. L. 1908. Accounting practice and procedure: VII. Cost accounting and systems. Journal of Accountancy (December): 98-100.

Dickinson, A. L. 1908. Accounting practice and procedure: VIII. Consulting accountants. Journal of Accountancy (December): 100-101.

Dickinson, A. L. 1908. Accounting practice and procedure: X. Forms of report. Journal of Accountancy (December): 106-110.

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"Cost accounting developed, in large part, because managers and owners found that material and labor costs alone, about which they had independent awareness, were inadequate guides to pricing and control. However, if the growing importance of overhead costs was what created modern cost accounting (and cost accountants), is it now behaving as a Frankenstein monster? The evidence is persuasive. Having been created by overhead costs, the cost accountants are now turning on their creator and are destroying it. And how are they doing it? by direct costing of all things!" L. A. Doyle. 1954.

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Edler, F. 1937. Cost accounting in the sixteenth century: The books of account of Christopher Plantin, Antwerp, printer and publisher. The Accounting Review (September): 226-237. (JSTOR link).

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Edwards, J. D. 1955. Public accounting in the United States, 1896-1913. The Accounting Review (April): 240-251. (JSTOR link).

Edwards, J. D. 1978. History of Public Accounting in the United States. The University of Alabama Press.

Edwards, J. D. and B. J. Shildneck. 1987. The AICPA's first century. Management Accounting (September): 57-61.

Edwards, J. R. 1985. The origins and evolution of the double account system: An example of accounting innovation. Abacus 21(1): 19-43.

Edwards, J. R. and R. Chandler. 2001. Contextualizing the process of accounting regulation: A study of nineteenth-century British friendly societies. Abacus 37(2): 188-216.

Edwards, J. R. and T. Boyns. 1992. Industrial organization and accounting innovation: Charcoal ironmaking in England 1690-1783. Management Accounting Research (June): 151-169.

Edwards, J. R., G. Dean and F. Clarke. 2009. Merchants’ accounts, performance assessment and decision making in mercantilist Britain. Accounting, Organizations and Society 34(5): 551-570.

Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.

Edwards, R. S. 1937. Some notes on the early literature and development of cost accounting in Great Britain - V and VI. The Accountant (September 4): 313-316; (September 11): 343-344.

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Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.

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Epstein, M. J. and J. B. Epstein. 1974. An annotated bibliography of scientific management and standard costing to 1920. Abacus 10(2): 165-174.

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Ezzamel, M. 2002. Accounting for private estates and the household in the twentieth-century BC middle kingdom, ancient Egypt. Abacus 38(2): 235-262.

Ezzamel, M. 2009. Order and accounting as a performative ritual: Evidence from ancient Egypt. Accounting, Organizations and Society 34(3-4): 348-380.

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Ferrara, W. L. 1995. Cost/management accounting: The 21^st century paradigm. Management Accounting (December): 30-36.

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Flamholtz, E. G. 1992. Relevance regained: Management accounting - Past, present and future. Advances in Management Accounting (1): 21-34. (Summary).

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Flesher, D. L. 1991. The Third-Quarter Century of the AAA, 1966-1991. American Accounting Association.

Flesher, D. L. 1994. IMA pioneers: Four who made a difference. Management Accounting (June): 42-46. (Discussion related to the contributions of J. Lee Nicholson, Stuart Cameron McLeod, Clinton H. Scovell and I. Wayne Keller).

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Johnson, H. T. 1978. Management accounting in an early multidivisional organization: General Motors in the 1920s. Business History Review (Winter): 490-517.

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Johnson, H. T. 1983. The search for gain in markets and firms: A review of the historical emergence of management accounting systems. Accounting, Organizations and Society 8(2-3): 139-146. (Summary).

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

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Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1991. Managing by remote control: Recent management accounting practice in historical perspective. In Inside the Business Enterprise, edited by P. Temin, 66-69. Chicago, IL: University of Chicago Press.

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Johnson, H. T. 2004. Confronting the tyranny of management by numbers. Reflections (5): 1-11.

Johnson, H. T. and R. S. Kaplan. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press. (Summaries and additional information).

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

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Keister, O. R. 1964. The Incan quipu. The Accounting Review (April): 414-416. (JSTOR link). (The quipu (ke'poo) is an ancient record keeping or counting device involving knotted strings).

Keister, O. R. 1965. The mechanics of Mesopotamian record-keeping. N.A.A. Bulletin (February): 18-24. (Predecessor of today's accountants, the Mesopotamia scribes kept improving their tools from tablet to stylus to cuneiform script to seal).

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Knoeppel, F. J. 1916. Industrial accounting II. Journal of Accountancy (July): 16-27.

Knoeppel, F. J. 1916. Industrial accounting III. Journal of Accountancy (August): 90-100.

Knoeppel, F. J. 1916. Industrial accounting IV. Journal of Accountancy (September): 177-186.

Knoeppel, F. J. 1916. Industrial accounting V. Journal of Accountancy (October): 245-252.

Knoeppel, F. J. 1916. Industrial accounting VI. Journal of Accountancy (November): 353-360.

Knoeppel, F. J. 1916. Industrial accounting VII. Journal of Accountancy (December): 417-432.

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

Langton, J. 1984. The ecological theory of bureaucracy: The case of Josiah Wedgwood and the British pottery industry. Administrative Science Quarterly 29(3): 330-354. (JSTOR link).

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Lawson, G. H. 1997. Aspects of the Economic Implications of Accounting. Garland Publishing.

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Lee, G. A. 1973. The Florentine Bank ledger fragments of 1211: Some new insights. Journal of Accounting Research (Spring): 47-61. (JSTOR link).

Lee, G. A. 1981. The Francis Willughby executorship accounts, 1672-1682: An early double-entry system in England. The Accounting Review (July): 539-553. (JSTOR link).

Lee, G. A. 1989. Manuscript additions to the Edinburgh University copy of Luca Pacioli's Summa de Arithmetica. Abacus 25(2): 125-134.

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Littleton, A. C. 1926. Evolution of the ledger account. The Accounting Review (December): 12-23. (JSTOR link).

Littleton, A. C. 1926. Italian double entry in early England. The Accounting Review (June): 60-71. (JSTOR link).

Littleton, A. C. 1927. The antecedents of double-entry. The Accounting Review (June): 140-149. (JSTOR link).

Littleton, A. C. 1927. Two fables of bookkeeping. The Accounting Review (December): 388-396. (JSTOR link).

Littleton, A. C. 1928. Paciolo and modern accounting. The Accounting Review (June): 131-140. (JSTOR link).

Littleton, A. C. 1928. The evolution of the journal entry. The Accounting Review (December): 383-396. (JSTOR link).

Littleton, A. C. 1931. Early transaction analysis. The Accounting Review (September): 179-183. (JSTOR link).

Littleton, A. C. 1933. Accounting Evolution to 1900. American Institute Publishing Co.

Littleton, A. C. 1954. Old and new in management and accounting. The Accounting Review (April): 196-200. (JSTOR link).

Littleton, A. C. 1958. Accounting rediscovered. The Accounting Review (April): 246-253. (JSTOR link).

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Liu, J. T. C. 1959. Eleventh-century Chinese bureaucrats: Some historical classification and behavioral types. Administrative Science Quarterly 4(2): 207-226. (JSTOR link).

Livock, D. M. 1965. The accounts of the corporation of Bristol: 1532 to 1835. Journal of Accounting Research (Spring): 86-102. (JSTOR link).

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Lowry, J. F. 1990. Management accounting and service industries: An exploratory account of historical and current economic contexts. Abacus 26(2): 159-184.

Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).

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Macintosh, J. C. C. 1999. The issues, effects and consequences of the Berle-Dodd debate, 1931-1932. Accounting, Organizations and Society 24(2): 139-153.

MacNeal, K. 1939. Truth in Accounting. University of Pennsylvania Press. For a discussion of this book, see Zeff, S. A. 1982. Truth in accounting: The ordeal of Kenneth MacNeal. The Accounting Review (July): 528-553. (JSTOR link).

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 7): 370-372.

MacNeal, K. 1939. What's wrong with accounting? The Nation (October 14): 409-412.

MacNeal, K. 1941. Caveat investor. The Nation (February 8): 151-153.

MacNeal, K. 1941. Is our system of financial reporting sound? The Accounting Forum (April): 7-11.

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Maijoor, S., W. Buijink, A. Witteloostuijn and M. Zinken. 1995. Long-term concentration in the Dutch audit market: The use of auditor association membership lists in historical research. Abacus 31(2): 152-177.

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Martinelli, A. 1977. Notes on the origin of double entry bookkeeping. Abacus 13(1): 3-27.

Martinelli, A. 1983. The ledger of Cristianus Lomellinus and Dominicus De Garibaldo, stewards of the city of Genoa (1340-41). Abacus 19(2): 83-118.

Mattessich, R. 1989. Accounting and the input-output principle in the prehistoric and ancient world. Abacus 25(2): 74-84.

Matthew, D. 2001. The influence of the accountant on British business performance from the late nineteenth century to the present day. Abacus 37(3): 329-351.

Mautz, R. K. 1988. Fifty years of accounting. Accounting Horizons (March): 126-129.

Mautz, R. K. and G. J. Previts. 1977. Eric Kohler: An accounting original. The Accounting Review (April): 300-307. (JSTOR link).

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Mayo, A. J. and N. Nohria. 2005. Zeitgeist leadership. Harvard Business Review (October): 45-60.

McGahan, A. M. 2004. How Industries Evolve: Principles for Achieving and Sustaining Superior Performance. Harvard Business School Press. 

McKinstry, S. 1996. Designing the annual reports of Burton PLC from 1930 to 1994. Accounting, Organizations and Society 21(1): 89-111.

McKinstry, S. 1997. Status building: Some reflections on the architectural history of chartered accountants' hall, London, 1889-1893. Accounting, Organizations and Society 22(8): 779-798.

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McMillan, J. 2002. Reinventing the Bazaar: The Natural History of Markets. W.W. Norton and Company.

McNair, C. J. 1993. Form over function: Toward an architecture of costs. Advances In Management Accounting (2): 1-26.

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Mepham, M. J. 1988. The eighteenth-century origins of cost accounting. Abacus 24(1): 55-74.

Merino, B. D. and G. J. Previts. 1979. History of Accounting in America. John Wiley & Sons.

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Mezias, S. J. and E. Boyle. 2005. Blind trust: market control, legal environments, and the dynamics of competitive intensity in the early American film industry, 1893-1920. Administrative Science Quarterly 50(1): 1-34. (JSTOR link).

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Mills, P. A. 1993. The courts, accounting evolution and freedom of contract: A comment of the case law research. Accounting, Organizations and Society 18(7-8): 765-781.

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