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International Aspects Bibliography
(International Aspects Main)

See Management Accounting Research for many articles not included here.

Abdallah, A. A. and W. Li. 2008. Why did ABC fail at the Bank of China? Management Accounting Quarterly (Spring): 7-14.

Abdallah, W. M. 1992. Management accounting problems in China: A CMA looks at the experience of Babcock & Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abdelal, R., A. Khan and T. Khanna. 2008. Big picture: Where oil-rich nations are placing their bets. Harvard Business Review (September): 119-128.

Abel, R. 1969. A comparative simulation of German and U.S. accounting principles. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Abruzzi, A. 1959. Rational systems and logics of action: The factory situation. Management Science (July): 369-386. (JSTOR link).

Acworth, W. M. 1923. Railway grouping in England. Harvard Business Review (July): 414-416.

Adams, C. A. and G. Harte. 1998. The changing portrayal of the employment of women in British banks' and retail companies' corporate reports. Accounting, Organizations and Society 23(8): 781-812.

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

Adler, N. J. 1984. Understanding the ways of understanding: Cross-cultural management methodology review. In R. N. Farmer. Advances in International Comparative Management. JAI Press: 31-67.

Adler, N. J. 2002. Boston to Beijing: Managing with a World View. South-Western Educational Publishing.

Adler, N. J., R. Doktor and R. Redding. 1986. From the atlantic to the pacific century: Cross-cultural management reviewed. 1986 Yearly Review of Management (3): 295-318.

Agami, A. M. 1983. The international accounting course state of the art. Journal of Accounting Education 1(2): 67-77.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Ahikari, A. and S. Z. Wang. 1995. Accounting for China. Management Accounting (April): 27-32.

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(1): 140-162. 

Aiken, M. and W. Lu. 1998. The evolution of bookkeeping in China: Integrating historical trends with western influences. Abacus 34(2): 220-242.

Aitken, M. and A. Frino. 1996. Asymmetry in stock returns following block trades on the Australian stock exchange: A note. Abacus 32(1): 54-61.

Aitken, M., A. Frino and E. Jarnecic. 1997. Intraday returns and the frequency of trading at the ask on the Sydney futures exchange: A research note. Abacus 33(2): 228-235.

Aitken, M. J., R. M. Czernkowski and C. G. Hooper. 1994. The information content of segment disclosures: Australian evidence. Abacus 30(1): 65-77.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Agami, A. M. and F. P. Kollaritsch. 1983. Annotated International Accounting Bibliography - 1972-1981. American Accounting Association.

Aharony, J., C. J. Lee and T. J. Wong. 2000. Financial packaging of IPO firms in China. Journal of Accounting Research (Spring): 103-126. (JSTOR link).

Ahrens, T. 1997. Talking accounting: An ethnography of management knowledge in British and German brewers. Accounting, Organizations and Society 22(7): 617-637.

Akhtaruddin, M., M. A. Hossain, M. Hossain and L. Yao. 2009. Corporate governance and voluntary disclosure in corporate annual reports of Malaysian firms. Journal of Applied Management Accounting Research (Winter): 1-20.

Albrecht, M. H. Editor. 2000. International HRM: Managing Diversity in the Workplace. Blackwell Publishing.

Alexander, M. and H. Korine. 2008. When you shouldn't go global. Harvard Business Review (December): 70-77.

Alford, A., J. Jones, R. Leftwich and M. Zmijewski. 1993. The relative informativeness of accounting disclosures in different countries. Journal of Accounting Research (Studies on International Accounting): 183-223. (JSTOR link).

Alfred, A. M. 1964. Investment in the development districts of the United Kingdom: Tax and discounted cash flow. Journal of Accounting Research (Autumn): 172-182. (JSTOR link).

Ali, A. and L. Hwang. 2000. Country-specific factors related to financial reporting and the value relevance of accounting data. Journal of Accounting Research (Spring): 1-21. (JSTOR link).

Aliber, R. Z. and C. P. Stickney. 1975. Accounting measures of foreign exchange exposure: The long and short of it. The Accounting Review (January): 44-57. (JSTOR link).

Allmendinger, J. and J. R. Hackman. 1996. Organizations in changing environments: The case of East German symphony orchestras. Administrative Science Quarterly 41(3): 337-369. (JSTOR link).

Alst, L. L. and J. Ledbetter. 2003. How U.S. companies can profit from drawback. Strategic Finance (November): 46-51. (Tax benefits related to imports that are incorporated into manufactured products and then exported).

Amariuta, I., D. P. Rutenberg and R. Staelin. 1979. How American executives disagree about the risks of investing in Eastern Europe. The Academy of Management Journal 22(1): 138-151. (JSTOR link).

Amin, S. 2004. The Liberal Virus: Permanent War and the Americanization of the World. Monthly Review Press.

Amir, E., T. S. Harris, E. K. Venuti. 1993. A comparison of the value-relevance of U.S. versus non-U.S. GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting Research (Studies on International Accounting): 230-264. (JSTOR link).

Amodeo, D. 1945. The development of modern cost accounting in Italy. N.A.C.A. Bulletin (May 15): 855-862.

Anderson, N. 1993. The globalization GAAP. Management Accounting (August): 52-54.

Anderson, N. and K. J. Nijkerk. 1958. International seminars: An analysis and an evaluation. Administrative Science Quarterly 3(2): 229-250. (JSTOR link).

Anderson, S. W. and W. N. Lanen. 1999. Economic transition, strategy and the evolution of management accounting practices: The case of India. Accounting, Organizations and Society 24(5-6): 379-412.

Anderson-Gough, F., C. Grey and K. Robson. 2001. Tests of time: Organizational time-reckoning and the making of accountants in two multi-national accounting firms. Accounting, Organizations and Society 26(2): 99-122.

Ang, N., B. K. Sidhu and N. Gallery. 2000. The incentives of Australian public companies lobbying against proposed superannuation accounting standards. Abacus 36(1): 40-70.

Annisette, M. 2000. Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago. Accounting, Organizations and Society 25(7): 631-659.

Anyane-Ntow, K. and S. C. Harvey. 1995. A countertrade primer. Management Accounting (April): 47-50.

Appuhami, R. 2009. Corporate investments and the dual-role of working capital: Evidence from Thailand. Journal of Applied Management Accounting Research (Winter): 53-62.

Aranya, N. 1974. The influence of pressure groups on financial statements in Britain. Abacus 10(1): 3-12.

Archer, S., P. Del Vaille and S. Mcleay. 1996. A statistical model of international accounting harmonization. Abacus 32(1): 1-29.

Armstrong, P. 1987. The rise of accounting controls in British capitalist enterprises. Accounting, Organizations and Society 12(5): 415-436.

Arnold, P. and T. Hammond. 1994. The role of accounting in ideological conflict: Lessons from the South African divestment movement. Accounting, Organizations and Society 19(2): 111-126.

Arnold, P. J. 2005. Disciplining domestic regulation: the World Trade Organization and the market for professional services. Accounting, Organizations, and Society 30(4): 299-330.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

Aronica, R. and M. Ramdoo. 2006. The World Is Flat?: A Critical Analysis of New York Times Bestseller by Thomas Friedman. Meghan Kiffer Press. (Note).

Artis, M., A. Weber and E. Hennessy, editors. 2000. Euro: A Challenge and Opportunity For Financial Markets. Routledge. 

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Ash, E. 1985. Soviet style of teaching accounting. Journal of Accounting Education 3(1): 37-46.

Ashbaugh, H. and M. Pincus. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research (December): 417-434. (JSTOR link).

Ashdown, C. S. 1922. Treatment of foreign exchange in branch-office accounting. Journal of Accountancy (October): 262-279.

Aulakh, P. S., M. Kotabe and H. Teegen. 2000. Export strategies and performance of firms from emerging economies: Evidence from Brazil, Chile, and Mexico. The Academy of Management Journal 43(3): 342-361. (JSTOR link).

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Austen, L. A., J. T. Reisch and L. P. Seese. 2007. Actions speak louder than words: A case study on Mexican corporate governance. Issues In Accounting Education (November): 661-673.

Autio, E., H. J. Sapienza and J. G. Almeida. 2000. Effects of age at entry, knowledge intensity, and imitability on international growth. The Academy of Management Journal 43(5): 909-924. (JSTOR link).

Ayres, F. L. 1986. A comment on corporate preferences for foreign currency accounting standards. Journal of Accounting Research (Spring): 166-169. (JSTOR link).

Bae, J. and J. J. Lawler. 2000. Organizational and HRM strategies in Korea: Impact on firm performance in an emerging economy. The Academy of Management Journal 43(3): 502-517. (JSTOR link).

Baetge, J., H. Berndt, H. Bruns, W. B. von Colbe, A. G. Coenenberg, H. Korst, H. Lederle, A. Metze, D. Ordelheide, H. Pfingsten, H. Reinhard, C. Schnicke, J. Schwitters, T. Seeberg, G. Siepe, P. Urban, H. Weber, A. Weismuller and K. V. Wysocki. 1995. Working group on external financial reporting of the Schmalenbach-Gesellschaft-Deutsche Gesellschaft fur Betriebswirtschaft. German accounting principles: An institutionalized framework.  Accounting Horizons (September): 92-99.

Bailey, D. 1990. Accounting in the shadow of Stalinism. Accounting, Organizations and Society 15(6): 513-525.

Baily, H. H. 1929. Some observations on accounting in France and Germany. The Accounting Review (March): 38-43. (JSTOR link).

Baker, J. C. 1984. Capital budgeting in American and European companies. Mid-Atlantic Journal of Business (Summer): 15-28.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Ball, R. and L. Shivakumar. 2005. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics (February): 83-128.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.

Ball, R., S. P. Kothari and A. Robin. 2000. Corrigendum to “The effect of international institutional factors on properties of accounting earnings”; [Journal of Accounting and Economics 29 (2000) 1–51]. Journal of Accounting and Economics (October): 241.

Ball, R., S. P. Kothari and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics (February): 1-51. 

Ballas, A. A. 1998. The creation of the auditing profession in Greece. Accounting, Organizations and Society 23(8): 715-736.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues In Accounting Education (Fall): 479-481.

Ballwieser, W. 1996. Reply. Issues In Accounting Education (Fall): 497.

Bandyopadhyay, S. P., J. D. Hanna and G. Richardson. 1994. Capital market effects of U.S.-Canada GAAP differences. Journal of Accounting Research (Autumn): 262-277. (JSTOR link).

Barkema, H. G. and F. Vermeulen. 1998. International expansion through start up or acquisition: A learning perspective. The Academy of Management Journal 41(1): 7-26. (JSTOR link).

Barkema, H. G., O. Shenkar, F. Vermeulen and J. H. J. Bell. 1997. Working abroad, working with others: How firms learn to operate international joint ventures. The Academy of Management Journal 40(2): 426-442. (JSTOR link).

Barker, P. C. and K. Monks. 1998. Irish women accountants and career progression: A research note. Accounting, Organizations and Society 23(8): 813-823.

Barnett, M. L. 2004. Are globalization and sustainability compatible? A review of the debate between the world business council for sustainable development and the International Forum on Globalization. Organization & Environment (November): 523-532.

Barrett, G. E. 1907. Company management in Germany. Journal of Accountancy (May): 60-61.

Barrett, M. D., J. Cooper and K. Jamal. 2005. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30(1): 1-24.

Barrett, M. E. 1976. Financial reporting practices: Disclosure and comprehensiveness in an international setting. Journal of Accounting Research (Spring): 10-26. (JSTOR link).

Barnett, W. P. and D. G. McKendrick. 2004. Why are some organizations more competitive than others? Evidence from a changing global market. Administrative Science Quarterly 49(4): 535-571. (JSTOR link).

Barth, M. E., G. Clinch and T. Shibano. 1999. International accounting harmonization and global equity markets. Journal of Accounting and Economics (January): 201-235.

Bartolke, K., W. Eschweiler, D. Flechsenberger and A. S. Tannenbaum. 1982. Workers' participation and the distribution of control as perceived by members of ten German companies. Administrative Science Quarterly 27(3): 380-397. (JSTOR link).

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Basioudis, I. G., E. Papakonstantinou and M. A. Geiger. 2008. Audit fees, non-audit fees and auditor going-concern reporting decisions in the United Kingdom. Abacus 44(3): 284-309.

Baskerville, R. and D. Hay. 2006. The effect of accounting firm mergers on the market for audit services: New Zealand evidence. Abacus 42(1): 87-104.

Bass, B. M., D. W. McGregor and J. L. Walters. 1977. Selecting foreign plant sites: Economic, social and political considerations. The Academy of Management Journal 20(4): 535-551. (JSTOR link).

Basu, S. 1999. Discussion of international differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research (Studies on Credible Financial Reporting): 89-99. (JSTOR link).

Baydoun, N. and R. Willett. 1995. Cultural relevance of western accounting systems to developing countries. Abacus 31(1): 67-92.

Baydoun, N. and R. Willett. 2000. Islamic corporate reports. Abacus 36(1): 71-90.

Bayless, R., J. Cochrane, T. Harris, J. Leisenring, J. McLaughlin and J. P. Wirtz. 1996. International access to U.S. capital markets - An AAA forum on accounting policy. Accounting Horizons (March): 75-94.

Bazley, M., P. Brown and H. Y. Izan. 1985. An analysis of lease disclosures by Australian companies. Abacus 21(1): 44-62.

Beaver, W. H. and M. A. Wolfson. 1982. Foreign currency translation and changing prices in perfect and complete markets. Journal of Accounting Research (Part II, Autumn): 528-550. (JSTOR link).

Bebbington, J., I. Thomson and D. Wall. 1997. Accounting students and constructed gender: An exploration of gender in the context of accounting degree choices at two Scottish universities. Journal of Accounting Education 15(2): 241-267.

Bedaux, C. E. 1928. European manufacturing methods and costs. N.A.C.A. Bulletin (June 1).

Bedeian, A. G. 1975. A comparison and analysis of German and United States managerial attitudes toward the legitimacy of organizational influence. The Academy of Management Journal 18(4): 897-904. (JSTOR link).

Beelde, I. D. 2002. Creating a profession 'out of nothing'? The case of the Belgian auditing profession. Accounting, Organizations and Society 27(4-5): 447-470.

Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.

Beiman, I. 2007. China strategy execution: Managing intangibles. Cost Management (July/August): 29-39.

Bell, J. W. 1928. The Canadian gold situation - Is Canada's gold reserve too large? Harvard Business Review (October): 1-19.

Bemmels, B. 1988. Gender effects in discipline arbitration: Evidence from British Columbia. The Academy of Management Journal 31(3): 699-706. (JSTOR link).

Benedetto, A. F. 1934. Accounting in Mexico. The Accounting Review (December): 340-342. (JSTOR link).

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Beresford, D. 1990. Internationalization of accounting standards. Accounting Horizons (March): 99-107.

Berger, M. 1957. Bureaucracy east and west. Administrative Science Quarterly 1(4): 518-529. (JSTOR link).

Berliner, J. S. 1956. A problem in Soviet business administration. Administrative Science Quarterly 1(1): 86-101. (JSTOR link).

Berry, M. H. 1981. Why international cost accounting practices should be harmonized. Management Accounting (August): 36-42.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Bhagat, S. and I. Welch. 1995. Corporate research & development investments international comparisons. Journal of Accounting and Economics (March-May): 443-470.

Bhagwati, J. 2004. In Defense of Globalization. Oxford University Press.

Bhattacharya, A. K. and D. C. Michael. 2008. How local companies keep multinationals at bay. Harvard Business Review (March): 84-95.

Bhattacharya, U., H. Daouk and M. Welker. 2003. The world price of earnings opacity. The Accounting Review (July): 641-678. (JSTOR link).

Bhende, V. P. 1964. Development planning in underdeveloped countries. Management Science (July): 796-809. (JSTOR link).

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Bhimani, A and H. Keshtvarz. 1999. British management accountants- Strategically oriented. Journal of Cost Management (March/April): 25-31.

Bhimani, A., M. Gosselin, M. Ncube and H. Okano. 2007. Activity-based costing: How far have we come internationally? Cost Management (May/June): 12-17.

Bhimani, A., M. Ncube and K. Soonawalla. 2006. Intuition and real options-based investment appraisal: A cross-national study of financial executives. Journal of Applied Management Accounting Research (Summer): 11-34.

Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.

Biddle, G. C. and S. M. Saudagaran. 1991. Foreign stock listings: Benefits, costs, and the accounting policy dilemma. Accounting Horizons (September): 69-80.

Billings, B. A., J. R. McGowan and F. K. AlNajjar. 1994. An inter-country comparison of the research and development tax credit. Accounting Horizons (March): 19-34.

Birkett, W. P. and R. G. Walker. 1971. Response of the Australian accounting profession to company failure in the 1960s. Abacus 7(2): 97-136.

Birkett, W. P. and R. G. Walker. 1972. Professional ideas on research in accounting: Australia, 1930-49. Abacus 8(1): 35-60.

Birnbaum, P. H. and G. Y. Y. Wong. 1985. Organizational structure of multinational banks in Hong Kong from a culture-free perspective. Administrative Science Quarterly 30(2): 262-277. (JSTOR link).

Birnberg, J. G., V. B. Hoffman and S. Yuen. 2008. The accounting demand for information in China and the US - A research note. Accounting, Organizations and Society 33(1): 20-32.

Blanchard, R. 1928. The utilization of water power in France. Harvard Business Review (January): 176-187.

Blinkhorn, M. 2005. Fascists and Conservatives: The Radical Right and the Establishment in Twentieth-Century Europe. Routledge.

Boatsman, J. R., B. K. Behn and D. H. Patz. 1993. A test of the use of geographical segment disclosures. Journal of Accounting Research (Studies on International Accounting): 46-64. (JSTOR link).

Boden, R. and J. Froud. 1996. Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom. Accounting, Organizations and Society 21(6): 529-547.

Bodnar, G. M. and J. Weintrop. 1997. The valuation of the foreign income of US multinational firms: A growth opportunities perspective. Journal of Accounting and Economics (December): 69-97.

Boedeker, R. R. 2007. A journey overseas. Strategic Finance (March): 22-29.

Boisot, M. and J. Child. 1988. The iron law of fiefs: Bureaucratic failure and the problem of governance in the Chinese economic reforms. Administrative Science Quarterly 33(4): 507-527. (JSTOR link).

Boisot, M. and J. Child. 1996. From fiefs to clans and network capitalism: Explaining China's emerging economic order. Administrative Science Quarterly 41(4): 600-628. (JSTOR link).

Bollen, L., H. Hassink and G. Bozic. 2006. Measuring and explaining the quality of internet investor relations activities: A multinational empirical analysis. International Journal of Accounting Information Systems 7(4): 273-298.

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).

Bonsón, E. and T. Escobar. 2006. Digital reporting in Eastern Europe: An empirical study. International Journal of Accounting Information Systems 7(4): 299-318.

Bonsón, E., V. Cortijo and T. Escobar. 2009. Towards the global adoption of XBRL using international financial reporting standards (IFRS). International Journal of Accounting Information Systems 10(1): 46-60.

Boons, A. A. M., H. J. E. Roberts and F. A. Roozen. 1992. Contrasting activity-based costing with the German/Dutch cost pool method. Management Accounting Research (June): 97-117.

Borthick, A. F. and H. P. Roth. 1992. Will Europeans buy your company's products? Management Accounting (July): 28-32.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

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

Bottorff, D. 1997. Reaping the rewards of NAFTA. Management Accounting (August): 37-40. (Tips for setting up a subsidiary in Mexico after the North American Free trade Agreement).

Botzem, S. and S. Quack. 2009. (No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article. Accounting, Organizations and Society 34(8): 988-998.

Bougen, P. D. 1997. Spain, July 1988: Some observations on becoming professional. Accounting, Organizations and Society 22(8): 757-777.

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.

Bourn, A. M. 1966. Training for the accountancy profession in England and Wales. Journal of Accounting Research (Autumn): 213-223. (JSTOR link).

Braun, M. 2009. The evolution of emissions trading in the European Union - The role of policy networks, knowledge and policy entrepreneurs. Accounting, Organizations and Society 34(3-4): 469-487.

Bray, F. S. 1946. Recent British accounting developments. The Accounting Review (April): 199-204. (JSTOR link).

Bray, F. S. 1949. The English universities and the accounting profession. The Accounting Review (July):  273-276. (JSTOR link).

Brett, J. M. and T. Okumura. 1998. Inter- and intracultural negotiation: U.S. and Japanese negotiators. The Academy of Management Journal 41(5): 495-510. (JSTOR link).

Bright, J., R. E. Davies, C. A. Downes and R. C. Sweeting. 1992. The deployment of costing techniques and practices: A UK study. Management Accounting Research (September): 201-211.

Briner, E. K. 1973. International tax management. Management Accounting (February): 47-50.

Brinkman, S. L. 1993. Going on line in less-developed countries. Management Accounting (August): 48-51.

Brockhoff, K. 1979. A note on external social reporting by German companies: A survey of 1973 company reports. Accounting, Organizations and Society 4(1-2): 77-85.

Brooker, R. P. and T. M. F. Smith. 1965. Business failures - The English insolvency statistics. Abacus 1(2): 131-149.

Brookner, L. and E. Heilman. 1960. Technical assistance in accounting in Turkey. The Accounting Review (January): 33-36. (JSTOR link).

Brown, J. L. and R. Schneck. 1979. A structural comparison between Canadian and American industrial organizations. Administrative Science Quarterly 24(1): 24-47. (JSTOR link). 1979. Erratum: A structural comparison between Canadian and American industrial organizations. Administrative Science Quarterly 24(3): 494. (JSTOR link).

Brown, P. and A. Tarca. 2001. Politics, processes and the future of Australian accounting standards. Abacus 37(3): 267-296.

Brown, P. and A. Tarca. 2007. Achieving high quality, comparable financial reporting: A review of independent enforcement bodies in Australia and the United Kingdom. Abacus 43(4): 438-473.

Brugge, W. G. 1963. The accountancy profession in Greece. The Accounting Review (July): 596-600. (JSTOR link).

Brunovs, R. and R. J. Kirsch. 1991. Goodwill accounting in selected countries and the harmonization of international accounting standards. Abacus 27(2): 135-161.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part one: Theory. Accounting, Organizations and Society 25(2): 131-162.

Bryer, R. A. 2000. The history of accounting and the transition to capitalism in England. Part two: Evidence. Accounting, Organizations and Society 25(4-5): 327-381.

Bugeja, M., R. da Silva Rosa and T. Walter. 2005. Expert reports in Australian takeovers: Fees and quality. Abacus 41(3): 307-322.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Burchell, S. C. Clubb and A. G. Hopwood. 1985. Accounting in its social context: Towards a history of value in the United Kingdom. Accounting, Organizations and Society 10(4): 381-413.

Burg, R. L. 1983. An efficient foreign subsidiary tax reporting system. Management Accounting (May): 28-30.

Burrage, M. 1972. The group ties of occupations in Britain and the United States. Administrative Science Quarterly 17(2): 240-253. (JSTOR link).

Burritt, R. L. and S. Welch. 1997. Australian Commonwealth entities: An analysis of their environmental disclosures. Abacus 33(1): 69-87.

Burrows, G. and C. Black. 1998. Profit sharing in Australian big 6 accounting firms: An exploratory study. Accounting, Organizations and Society 23(5-6): 517-530.

Bursal, N. I. 1992. German cost accounting education and the changing manufacturing environment. Management Accounting Research (March): 39-51.

Busco, C., M. L. Frigo, E. Giovannoni, A. Riccaboni and R. W. Scapens. 2006. Integrating global organizations through performance measurement systems. Strategic Finance (January): 30-35. (Related to growth and structure at GE and Nestle Waters).

Busenitz, L. W., C. Gómez and J. W. Spencer. 2000. Country institutional profiles: Unlocking entrepreneurial phenomena. The Academy of Management Journal 43(5): 994-1003. (JSTOR link).

Butler, H. 1930. What is the position of British industry? Harvard Business Review (October): 35-46.

Byrne, M. and B. Flood. 2003. Defining the present and shaping the future: The changing nature of accounting education in Ireland. Journal of Accounting Education 21(3): 197-213.

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