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Research Methodology Bibliography

Abdel-Khalik, A. R. 1974. On the efficiency of subject surrogation in accounting research. The Accounting Review (October): 743-750. (JSTOR link).

Abdel-Khalik, A. R. 1976. An analysis of the attitudes of a sample of the AAA members toward The Accounting Review. The Accounting Review (July): 604-616. (JSTOR link).

Abdel-Khalik, A. R. and B. B. Ajinkya. 1983. An evaluation of "the everyday accountant and researching his reality".  Accounting, Organizations and Society 8(4): 375-384.

Abdel-Khalik, A. R. and G. B. Ajinkya. 1979. Empirical Research in Accounting: A Methodological Viewpoint. Accounting Education Series (4). American Accounting Association.

Abdel-Khalik, A. R. and I. Solomon. 1989. Research Opportunities in Auditing: A Second Decade. American Accounting Association.

Abelson, R. P. 1995. Statistics as Principled Argument. Lawrence Erlbaum.

Agresti, A. and B. Finlay. 1986. Statistical Methods for the Social Sciences. Dellen Publishing.

Ahrens, T. 2008. Overcoming the subjective-objective divide in interpretive management accounting research. Accounting, Organizations and Society 33(2-3): 292-297.

Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).

Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances in Management Accounting (8): 159-171.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson . 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process.  Advances in Management Accounting (6): 195-213.

Aldrich, J. H., and F. D. Nelson. 1984. Linear Probability, Logit and Probit Models. Newbury Park, CA: Sage.

Allen, T. J. and S. I. Cohen. 1969. Information flow in research and development laboratories. Administrative Science Quarterly 14(1): 12-19. (JSTOR link).

Alley, M. 1997. The Craft of Scientific Writing 3rd ed. Springer Verlag.

Alley, M. 2002. The Craft of Scientific Presentations: Critical Steps to Succeed and Critical Errors to Avoid. Springer Verlag.

Alreck, P. L. and R. B. Settle. 1994. The Survey Research Handbook. McGraw-Hill.

Andersen, A. V. 1963. Why write? The Accounting Review (October): 827-830. (JSTOR link).

Andersen, I., P. Karnoe and F. Borum. 1999. On the Art of Doing Field Studies: An Experience-Based Research Methodology (Copenhagen Studies in Economics and Management). Handelshojskolens Forlag. 

Anderson, J. M. 1964. Dilemmas in modern accounting research. Journal of Accounting Research (Autumn): 236-238. (JSTOR link).

Anderson, M. J. 1985. Some evidence on the effect of verbalization on process: A methodological note. Journal of Accounting Research (Autumn): 843-852. (JSTOR link).

Anderson, T. N. Jr. and T. E. Kida. 1982. The cross-lagged research approach: Description and illustration. Journal of Accounting Research (Part I, Autumn): 403-414. (JSTOR link).

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Ansari, S. L. 1991. Field research in management accounting: The ethnographic tradition. A paper presented at the Conference on Field Research Skills in Management Accounting sponsored by the Management Accounting Section of the American Accounting Association, Boulder CO.

Anton, H. R. 1964. Some aspects of measurement and accounting. Journal of Accounting Research (Spring): 1-9. (JSTOR link).

Anton, H. R. 1972. Research in accounting - 1971. The Accounting Review (January): 197-209. (JSTOR link).

Anton, H. R. 1973. Research in accounting - 1972. The Accounting Review (January): 191-206. (JSTOR link).

Argyris, C. 1991. Teaching smart people how to learn. Harvard Business Review (May-June): 99-109.

Arisman, G. M. 1948. Market research and testing. N.A.C.A. Bulletin (February 15): 745-750.

Arrington, C. E. and J. R. Francis. 1989. Letting the chat out of the bag: Deconstruction, privilege and accounting research. Accounting, Organizations and Society 14(1-2): 1-28.

Arrington, C. E. and W. Schweiker. 1992. The rhetoric and rationality of accounting research. Accounting, Organizations and Society 17(6): 511-533.

Ashton, R. and A. Ashton. eds. 1995. Judgment and Decision-Making Research in Accounting and Auditing. Cambridge, MA: Cambridge University Press.

Ashton, R. H. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 102-107. (JSTOR link).

Ashton, R. H. 1998. Writing accounting research for publication and impact. Journal of Accounting Education 16(2): 247-260.

Ashton, R. H. and S. S. Kramer. 1980. Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research (Spring): 1-15. (JSTOR link).

Atkinson, A. A., R. Balakrishnan, P. Booth, J. M. Cole, T. Groot, T. Malmi, H. Roberts, E. Uliana and A. Wu. 1997. New directions in management accounting research. Journal of Management Accounting Research (9): 79-108. (Summary).

Atkinson, A. A. and W. Shaffir. 1998. Standards for field research in management accounting. Journal of Management Accounting Research (10): 41-68. (Summary).

Babbie, Earl R. 1997. The Practice of Social Research. Wadsworth Publishing Co.

Backer, M. and M. L. Gosman. 1978. Financial reporting and business liquidity. Management Accounting (November): 56.

Bailey, A. D., K. Hackenbrack, P. de and J. Dillard. 1987. Artificial intelligence, cognitive science and computational modeling in auditing research: A research approach. Journal of Information Systems 1(2): 20-40.

Bailey, C. D., D. R. Hermanson and T. J. Louwers. 2008. An examination of the peer review process in accounting journals. Journal of Accounting Education 26(2): 55-72.

Bailey, W. T. 1982. An appraisal of research designs used to investigate the information content of audit reports. The Accounting Review (January): 141-146. (JSTOR link).

Bailyn, L. 1977. Research as a cognitive process. Quality and Quantity (11): 97-117.

Baiman, S. 1982. Agency research in managerial accounting: A survey. Journal of Accounting Literature (1): 154-213.

Baiman, S. 1990. Agency research in managerial accounting: A second look. Accounting Organizations and Society 15(4): 314-371.

Baines, A. and K. Langfield-Smith. 2003. Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society 28(7-8): 675-698.

Ball, R. 1971. Index of empirical research in accounting. Journal of Accounting Research (Spring): 1-31. (JSTOR link).

Bamber, L. S., T. E. Christensen and K. M. Gaver. 2000. Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization. Accounting, Organizations and Society 25(2): 103-129.

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152. Use of Stochastic Data Envelopment Analysis.

Banker, R. D. and G. Potter. 1993. Economic implications of single cost driver systems. Journal of Management Accounting Research (5): 15-32. Used analytical models.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. Questionnaire responses from 362 workers from 40 manufacturing plants.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (JSTOR link). (Part of a forum on accounting in the public sector).

Barish, N. N. 1949. Cost control for sponsored research in a university. N.A.C.A. Bulletin (February 1): 673-682.

Baron, R. M. and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research. Journal of Personality and Social Psychology (51): 1173-1182.

Barr, A. 1940. Accounting research in the Securities and Exchange Commission. The Accounting Review (March): 89-94. (JSTOR link).

Barr, A. 1961. Accounting research. The Accounting Review (January): 17-20. (JSTOR link).

Baumgartel, H. 1957. Leadership style as a variable in research administration. Administrative Science Quarterly 2(3): 344-360. (JSTOR link).

Baxter, J. and W. F. Chua. 2003. Alternative management accounting research - Whence and whither. Accounting, Organizations and Society 28(2-3): 97-126.

Baxter, J. A. and W. F. Chua. 1998. Doing field research: Practice and meta-theory in counterpoint. Journal of Management Accounting Research (10): 69-87.

Beaver, W. H. 1982. Discussion of market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 323-331. (JSTOR link).

Beaver, W. H. 2002. Perspectives on recent capital market research. The Accounting Review (April): 453-474. (JSTOR link).

Beaver, W. H., J. W. Kennelly and W. M. Voss. 1968. Predictive ability as a criterion for the evaluation of accounting data. The Accounting Review (October): 675-683. (JSTOR link).

Becker, H. S. 1986. Persona and authority. Chapter 2 in Writing for Social Scientists. Chicago: University of Chicago Press. 

Becker, H. S. 1998. Tricks of the Trade: How to Think About Your Research While You're Doing It. University of Chicago Press.

Becker, S. W. 1970. The parable of the pill. Administrative Science Quarterly 15(1): 94-96. (JSTOR link).

Bedford, N. M. and N. Dopuch. 1961. Research methodology and accounting theory - Another perspective. The Accounting Review (July): 351-361. (JSTOR link).

Bedford, N. M. and V. Baladouni. 1962. A communication theory approach to accountancy. The Accounting Review (October): 650-659. (JSTOR link).

Bell, S. 1926. Research work at Ohio State University. The Accounting Review (March): 39-42. (JSTOR link).

Bernard, V. L. 1987. Cross-sectional dependence and problems in inference in market-based accounting research. Journal of Accounting Research (Spring): 1-48. (JSTOR link).

Benjamin, W. 2004. Introduction to Online Competitive Intelligence Research. South-Western Educational Publishing. 

Berk, R. A. 1983. An introduction to sample selection bias in sociological data. American Sociological Review (48): 386-398.

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

Bickman, L. J., and D. J. Rog, eds. 1998. Handbook of Applied Social Research Methods. Thousand Oaks: Sage.

Binder, J. J. 1985. On the use of the multivariate regression model in event studies. Journal of Accounting Research (Spring): 370-383. (JSTOR link).

Birnbaum, P. H. 1981. Integration and specialization in academic research. The Academy of Management Journal 24(3): 487-503. (JSTOR link).

Birnberg, J. G. 1999. Management accounting practice and research as we end the twentieth century. Advances in Management Accounting (8): 1-26.

Birnberg, J. G. 2004. Expanding our frontiers: Management accounting research in the next decade? Advances in Management Accounting (13): 1-26.

Birnberg, J. G. and R. Nath. 1968. Laboratory experimentation in accounting research. The Accounting Review (January): 38-45. (JSTOR link).

Birnberg, J. G., M. D. Shields and S. M. Young. 1990.The case for multiple methods in empirical management accounting research (With an Illustration from Budget Setting). Journal of Management Accounting Research (2): 33-66. (Summary).

Birnberg, J. G., V. B. Hoffman and D. V. Moser. 1998. Comparing and contrasting two new resources for the behavioral accounting researcher. Behavioral Research In Accounting (10): 1-22.

Bline, D. M., D. Duchon and W. F. Meixner. 1991. The measurement of organizational and professional commitment: An examination of the psychometric properties of two commonly used instruments. Behavioral Research In Accounting (3): 1-12.

Boatsman, J. R., L. P. Grasso, M. B. Ormiston and J. H. Reneau. 1992. A perspective on the use of laboratory market experimentation in auditing research. The Accounting Review (January): 148-156. (JSTOR link). (Part of a forum on laboratory markets and auditing research).

Boehm, V. R. 1980. Research in the "real world" - A conceptual model. Personnel Psychology (33): 495-504. (Comparison of academic and practitioner research models).

Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83.

Borkowski, S. C., M. J. Welsh and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research In Accounting (13): 63-84.

Bonini, C., R. Jaedicke and H. Wagner, eds. 1964. Management Controls: New Directions in Basic Research. New York: McGraw Hill.

Bonner, S. E. 1999. Commentaries based on the 1999 Doctoral Consortium: Judgment and decision-making research in accounting. Accounting Horizons (December): 385-398.

Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345.

Bonner, S. E., J. W. Hesford, W. A. Van der Stede and S. M. Young. 2006. The most influential journals in academic accounting. Accounting, Organizations and Society 31(7): 663-685.

Bonner, S. E., R. Hastie, G. B. Sprinkle and S. M. Young. 2000. A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research (12): 19-64. Review of 131 experiments.

Boulding, K. E. 1956. General systems theory - The skeleton of science. Management Science (April): 197-208. (JSTOR link).

"One wonders sometimes if science will not grind to a stop in an assemblage of walled-in hermits, each mumbling to himself words in a private language that only he can understand." In Kenneth Boulding above.

Bowen, R. M. and G. L. Sundem. 1982. Editorial and publication lags in the accounting and finance literature. The Accounting Review (October): 778-784. (JSTOR link).

Bower, J. B. 1968. Research in accounting: 1967. The Accounting Review (January): 165-181. (JSTOR link).

Boyd, R. L. 1957. List of research projects in accounting: 1955-1956. The Accounting Review (July): 467-476. (JSTOR link).

Boyd, R. L., K. P. Pillai, B. E. Sawyer, P. S. Anderson, H. A. Black, R. L. Brummet, V. L. Christian, Jr., H. M. Daniels, D. R. Dilley, P. A. Firmin, C. E. Gilliland, Jr., C. R. Grimstad, R. E. Karrenbrock, J. J. Kempner, C. E. Myers, D. D. Ray, R. F. Salmonson, J. Shannon, A. W. Swang, V. H. Vincent and R. L. Williamson. 1958. Abstracts of dissertations in accounting. The Accounting Review (April): 265-289. (JSTOR link).

Bradshaw, T. F. 1954. Planning for research. The Accounting Review (April): 201-207. (JSTOR link).

Braunstein, D. N. and R. W. Fortner. 1968. The design of behavioral research. The Accounting Review (April): 377-383. (JSTOR link).

Bricker, R. 1989. An empirical investigation of the structure of accounting research. Journal of Accounting Research (Autumn): 246-262. (JSTOR link).

Briers, M. L., C. W. Chow, N. R. Hwang and P. K. Luckett. 1999. The effects of alternative types of feedback on product-related decision performance: A research note. Journal of Management Accounting Research (11): 75-92.

Brightman, H. 1971. The need for repeated measurement designs in organizational research. The Academy of Management Journal 14(3): 398-402. (JSTOR link).

Brown, L. D. 1996. Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis. Accounting, Organizations and Society 21(7-8): 723-754.

Brown, L. D. and J. C. Gardner. 1985. Using citation analysis to assess the impact of journals and articles on contemporary accounting research (CAR). Journal of Accounting Research (Spring): 84-109. (JSTOR link).

Brown, L. D., J. C. Gardner and M. A. Vasarhelyi. 1987. An analysis of the research contributions of Accounting, Organizations and Society, 1976-1984. Accounting, Organizations and Society 12(2): 193-204.

Brown, R. and S. Brignall. 2007. Reflections on the use of a dual-methodology research design to evaluate accounting and management practice in UK university central administrative services. Management Accounting Research (March): 32-48.

Brown, S., K. Lo and T. Lys. 1999. Use of R2 in accounting research: Measuring changes in value relevance over the last four decades. Journal of Accounting and Economics 28(2)(December): 83-115.

Brown, S., K. Lo and T. Lys. 2002. Erratum to “Use of R2 in accounting research: Measuring changes in value relevance over the last four decades”: [Journal of Accounting and Economics 28 (1999) 83–115]. Journal of Accounting and Economics (February): 141.

Bruns, W. J. 1989. A review of Robert K. Yin's Case Study Research: Design and Methods. Journal of Management Accounting Research (1): 157-163.

Bryant, S. M., J. E. Hunton and D. N. Stone. 2004. Internet-based experiments: Prospects and possibilities for behavioral accounting research. Behavioral Research in Accounting (16): 107-130.

Buchanan, D., et. al. 1988. Getting in, getting on, getting out, and getting back. In Doing Research in Organizations. Edited by A. Bryman. Routledge: 53-67.

Buchheit, S., D. Collins and A. Reitenga. 2002. A cross-discipline comparison of top-tier academic journal publication rates: 1997-1999. Journal of Accounting Education 20(2): 123-130.

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945. (JSTOR link).

Buckley, J. W., M. H. Buckley and H. Chiang. 1976. Research Methodology & Business Decisions. National Association of Accountants. (Summary).

Buckley, J. W., P. Kircher and R. L. Mathews. 1968. Methodology in accounting theory. The Accounting Review (April): 274-283. (JSTOR link).

Buckley, W. (Ed.). 1968. Modern Systems Research for the Behavioral Scientist. Chicago: Aldine.

Burdick, E. 1957. The Ninth Wave. Dell Publishing Company.

Burgstahler, D. 1987. Inference from empirical research. The Accounting Review (January): 203-214. (JSTOR link).

Burilovich, L. 1992. Integrating empirical research into the study of introductory accounting. Journal of Accounting Education 10(2): 309-319.

Burton, J. C. and R. J. Sack. 1990. The most important question. Accounting Horizons (September): 101-104. (The pursuit of "why?").

Burton, J. C. and R. J. Sack. 1990. Who cares if you read it? Accounting Horizons (March): 117-121.

Burton, J. C. and R. J. Sack. 1991. Accounting research: A new direction. Accounting Horizons (December): 142-146.

Bush, G. P. and L. H. Hattery. 1956. Teamwork and creativity in research. Administrative Science Quarterly 1(3): 361-372. (JSTOR link).

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Campbell, D. T. 1970. Considering the case against experimental evaluations of social innovations. Administrative Science Quarterly 15(1): 110-113. (JSTOR link).

Carlson, A. E. 1959. List of research projects in accounting: 1957-1958. The Accounting Review (October): 639-648. (JSTOR link).

Carlson, A. E., R. M. B. Bodenhamer, F. A. Brett, J. T. Johnson, P. G. LaGrone, K. W. Merriam, D. E. Roark, R. W. Schattke, L. V. Seawall, T. G. Secoy, R. L. Smith, H. M. Steele, N. E. Williams and F. W. Windal. 1960. Abstracts of dissertations in accounting. The Accounting Review (October): 691-706. (JSTOR link).

Cavanaugh, R. M. 1956. Development of managers-training in a research division. Administrative Science Quarterly 1(3): 373-381. (JSTOR link).

Chambers, R. J. 1967. Prospective adventures in accounting ideas. The Accounting Review (April): 241-253. (JSTOR link).

Chan, J. L. 1978. Organizational consensus regarding the relative importance of research output indicators. The Accounting Review (April): 309-323. (JSTOR link).

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Chang, D. L. and J. G. Birnberg. 1977. Functional fixity in accounting research: Perspective and new data. Journal of Accounting Research (Autumn): 300-312. (JSTOR link).

Chapman, C. 1997. Reflections on a contingent view of accounting. Accounting, Organizations and Society (22): 189-205.

Chapman, C. S. 2005. Not because they are new: Developing the contribution of enterprise resource planning systems to management control research. Accounting, Organizations, and Society 30(7-8): 685-689.

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Chong, V. K. and K. M. Chong. 2002. Budget goal commitment and information effects of budget participation on performance: A structural equation modeling approach. Behavioral Research In Accounting (14): 65-86.

Chottiner, S. 1972. Stock market research methodology: A case for the systems approach. Decision Sciences 3(2): 45-53.

Choudhury, N. 1988. The seeking of accounting where it is not: Towards a theory of non-accounting in organizational settings. Accounting, Organizations and Society (13): 549-557.

Chow, C. W. and P. Harrison. 1998. Factors contributing to success in research and publications: Insights of influential accounting authors. Journal of Accounting Education 16(3-4): 463-472.

Chow, C. W. and P. D. Harrison. 2002. Identifying meaningful and significant topics for research and publication: A sharing of experiences and insights by ‘influential’ accounting authors. Journal of Accounting Education 20(3): 183-203.

Christenson, C. 1983. The methodology of positive accounting. The Accounting Review (January): 1-22. (JSTOR link). (Interesting controversy: Positive theory vs. normative theory. Positive accounting theory is concerned with why accounting is what it is, why accountants do what they do, and how this affects people and resources. Normative, or negative accounting theory is concerned with what ought to be.) 

"Wastepaper-baskets were containers used in the seventeenth century for the disposal of some first versions of manuscripts which self-criticism - or private criticism of learned friends - ruled out on the first reading. In our age of publication explosion most people have no time to read their  manuscripts, and the function of  wastepaper baskets has now been taken over by scientific journals".  Imre Lakatos. Quoted in Christenson above.

Christensen, C. M. and M. E. Raynor. 2003. Why hard-nosed executives should care about management theory. Harvard Business Review (September): 67-74. (Summary).

Christie, A. A. 1987. On cross-sectional analysis in accounting research. Journal of Accounting and Economics (December): 231-258. 

Christie, A. A. 1990. Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses. Journal of Accounting and Economics (January): 15-36.

Christie, A. A. , M. D. Kennelley, J. W. King and T. F. Schaefer. 1984. Testing for incremental information content in the presence of collinearity. Journal of Accounting and Economics (December): 205-217.

Chua, W. F. 1986. Radical developments in accounting thought. The Accounting Review (October): 601-632. (JSTOR link).

Chua, W. F. 1996. Issues in substantive areas of research: Field research in accounting. In Research Methods in Accounting: Issues and Debates, edited by A. Richardson, 209-228. Vancouver, B.C.: CGA-Canada Research Foundation.

Chung, K. H. 1968. A note on the methodological comments. The Academy of Management Journal 11(3): 343-346. (JSTOR link).

Coe, R. and I. Weinstock. 1984. Evaluating the management journals: A second look. The Academy of Management Journal 27(3): 660-666. (JSTOR link).

Coe, R. K. and I. Weinstock. 1983. Teaching and educational notes: Evaluating the accounting professor's journal publications. Journal of Accounting Education 1(1): 127-129.

Cohen, J. and L. Paquette. 1993. Judgmental issues affecting the setting of noninvestigation intervals. Advances in Management Accounting (2): 155-169.

Cole, E. T. and J. P. Healy. 2000. Efficient CEO compensation: A data envelopment analysis approach. Advances in Management Accounting (9): 189-210.

Collins, D. W. and W. T. Dent. 1984. A comparison of alternative testing methodologies used in capital market research. Journal of Accounting Research (Spring): 48-84. (JSTOR link).

Committee on Internal Measurement and Reporting: Report. 1973. The Accounting Review (Supplement):  209-241. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link). (See page 217 for a graphic illustration of a methodological network or total research strategy).

Committee on Research. 1926. Memorandum from Committee on Research (Basis for and outline of a research program in accounting). The Accounting Review (March): 128-132. (JSTOR link).

Committee on Research Methodology in Accounting: Report. 1972. The Accounting Review (Supplement): 399, 401-520. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Cook, T. D. and D. T. Campbell. 1979. Quasi-Experimentation: Design and Analysis for Field Settings. Boston: Houghton Mifflin.

Cooper, D. 1983. Tidiness, muddle and things: Commonalities and divergencies in two approaches to management accounting research.  Accounting, Organizations and Society 8(2-3): 269-286.

Cooper, D. J. and W. Morgan. 2008. Case study research in accounting. Accounting Horizons (June): 159-178.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123. Used an experiment to evaluate the risk preference induction technique.

Copeland, R. M., A. J. Francia and R. H. Strawser. 1973. Students as subjects in behavioral business research. The Accounting Review (April): 365-372. (JSTOR link).

Copeland, R. M., A. J. Francia and R. H. Strawser. 1974. Further comments on students as subjects in behavioral business research. The Accounting Review (July): 534-537. (JSTOR link).

Copeland, R. M., R. L. Taylor and S. H. Brown. 1981. Observation error and bias in accounting research. Journal of Accounting Research (Spring): 197-207. (JSTOR link).

Courtis, J. K. 1984. Dissolving the research mystique. Journal of Accounting Education 2(1): 29-38.

Covaleski, M. and M. Aiken. 1986. Accounting theories of organizations: Some preliminary considerations. Accounting, Organizations and Society 11(4-5): 297-319. (Summary).

Covaleski, M., and M. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society 15(6): 543-573.

Covaleski, M. A, J. H. Evans III, J. L. Luft and M. D. Shields. 2003. Budgeting research: Three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research (15): 3-49.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 1996. Managerial accounting research: The contributions of organizational and sociological theories. Journal of Management Accounting Research (8): 1-35. (Summary).

Cready, W. M., D. N. Hurtt and J. A. Seida. 2000. Applying reverse regression techniques in earnings-return analyses. Journal of Accounting and Economics (October): 227-240.

Cushing, B. E. 1990. Frameworks, paradigms, and scientific research in management information systems. Journal of Information Systems (Spring): 38-59.

Czyzewski, A. B. and H. D. Dickinson. 1990. Factors leading to the rejection of accountants' manuscripts. Journal of Accounting Education 8(1): 93-104.

David, J. S., C. L. Dunn, W. E. McCarthy and R. S. Poston. 1999. The research pyramid: A framework for accounting information systems research. Journal of Information Systems (Spring): 7-30.

Davidson, S. 1956. List of research projects in accounting: 1954-1955. The Accounting Review (April): 286-294. (JSTOR link).

Davidson, S. 1957. Accounting research. The Accounting Review (April): 273-280. (JSTOR link).

Davidson, S. 1957. Research and publication by the accounting faculty. The Accounting Review (January): 114-118. (JSTOR link).

Davidson, S. 1960. Research projects in accounting 1958-1959. The Accounting Review (October): 707-719. (JSTOR link).

Davidson, S., J. W. Coughlan, V. A. Grieco, R. E. Schlosser and F. A. Singer. 1956. Abstracts of dissertations in accounting. The Accounting Review (October): 646-651. (JSTOR link). 

Davidson, S., W. A. Howe, A. F. Murph, C. Park, A. T. Roberts, J. S. Schindler, T. Chen and R. L. Williamson. 1956. Abstracts of dissertations in accounting for 1954 and 1955. The Accounting Review (July): 444-453. (JSTOR link). 

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Demski, J. S. 1986. (Theoretical) research in (managerial) accounting. Accounting and Culture. Annual meeting plenary session papers. American Accounting Association: 88-95. (Summary).

Demski, J. S. and D. M. Kreps. 1982. Models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 117-148. (JSTOR link).

Denhaan, A. E. 1968. Dynamic business models - A tool to meet new business challenges. Management Accounting (May): 3-11. (Related to research and development projects).

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Dilley, D. R. 1960. Accounting problems warranting additional research. The Accounting Review (April): 288-298. (JSTOR link).

Dillman, D. A. 1978. Mail and Telephone Surveys: The Total Design Method. Wiley.

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Dougherty, D.  2002. Building grounded theory: Some principles and practices. In The Blackwell Companion to Organizations. Edited by J. A. C. Baum. Blackwell Publishers: 849-867.

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Dugan, M. T. and K. A. Shriver. 1988. The importance of an environmental criterion in applied business research. Issues In Accounting Education (Spring): 42-47.

Duncan, K. and K. Moores. 1989. Residual analysis: A better methodology for contingency studies in management accounting. Journal of Management Accounting Research (1): 89-103.

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Dyckman, T. 1989. Practice to research - What have you done for me lately? Accounting Horizons (March): 111-118.

Dyckman, T., D. Philbrick and J. Stephan. 1984. A comparison of event study methodologies using daily stock returns: A simulation approach. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 1-30. (JSTOR link).

Dyckman, T. R. 1967. Observations on Jensen's experimental design for study of effects of accounting variations in decision making. Journal of Accounting Research (Autumn): 221-229. (JSTOR link).

Dyckman, T. R. 1988. The king's new cloths. Accounting Horizons (June): 115-122. (Dyckman addresses the question of whether mathematical modeling in managerial accounting has made a net positive contribution to society).

Dyckman, T. R. 1989. Practice to research - "What have you done for me lately?" Accounting Horizons (March): 111-118.

Dyckman, T. R. and S. A. Zeff. 1984. Two decades of the Journal of Accounting Research. Journal of Accounting Research (Spring): 225-297. (JSTOR link).

Eaton, J. W. 1962. Symbolic and substantive evaluative research. Administrative Science Quarterly 6(4): 421-442. (JSTOR link).

Elam, R. 1996. Accounting education research. Journal of Accounting Education 14(2): 255-258.

Estafen, B. D. 1971. Methods for management research in the 1970's: An ecological systems approach. The Academy of Management Journal 14(1): 51-64. (JSTOR link).

Evans, J. H. III, B. L. Lewis and J. M. Patton. 1986. An economic modeling approach to contingency theory and management control. Accounting Organizations, and Society (December): 483.

Evans III, J. H., V. B. Heiman-Hoffman and S. E. Rau. 1994. The accountability demand for information. Journal of Management Accounting Research (6): 24-42. (Used an experiment).

Evans, M. G. 1975. Opportunistic organizational research: The role of patch-up designs. The Academy of Management Journal 18(1): 98-108. (JSTOR link).

Everett, J. O., B. Klamm and R. Stoltzfus. 2004. Developing benchmarks for evaluating publication records at doctoral programs in accounting. Journal of Accounting Education 22(3): 229-252.

Ferrara, W. L. 1979. Fantasyland accounting research: Let's pretend... A comment. The Accounting Review (January): 197-198. (JSTOR link).

Fields, T. D., T. Z. Lys and L. Vincent. 2001. Empirical research on accounting choice. Journal of Accounting and Economics (September): 255-307.

Fink, A. 2005. How to Conduct Surveys: A Step-by-Step Guide. Sage.

Fisher, J. 1995. Contingency-based research on management control systems: Categorization by level of complexity. Journal of Accounting Literature (14): 24-53.

Fogarty, T. J. 1992. Organizational socialization in accounting firms: A theoretical framework and agenda for future research. Accounting, Organizations and Society 17(2): 129-149.

Foster, G. and D. W. Swenson. 1997 Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research (9): 109-141.

Foster, B., and T. Ward. 1994. Theory of perpetual management accounting lag in hierarchical organizations. Accounting, Organizations and Society (19): 401-411.

Foster, G. and S. M. Young. 1997. Frontiers of management accounting research. Journal of Management Accounting Research (9): 63-77. (Summary).

Fowler, F. J. 2002. Survey Research Methods (Applied Social Research Methods). Sage.

Francis, J. 2001. Discussion of empirical research on accounting choice. Journal of Accounting and Economics (September): 309-319.

Frazier, K. B., R. W. Ingram and B. M. Tennyson. 1984. A methodology for the analysis of narrative accounting disclosures. Journal of Accounting Research (Spring): 318-331. (JSTOR link).

Friedrich, R. J. 1982. In defense of multiplicative terms in multiple regression equations. American Journal of Political Science ( 26): 797-833.

Fry, L. W. 1982. Technology-structure research: Three critical issues. The Academy of Management Journal 25(3): 532-552. (JSTOR link).

Gambino, A. J. and M. Gartenberg. 1978. The management of research & development. Management Accounting (November): 58-59.

Gambino, A. J. and M. Gartenberg. 1978. Industrial R&D Management. National Association of Accountants.

Gamble, G. O. and B. O'Doherty. 1985. Citation indexing and its uses in accounting: An awareness survey and departmental ranking. Issues In Accounting Education: 28-40.

Gamble, G. O. and B. O'Doherty. 1985. How accounting academicians can use citation indexing and analysis for research. Journal of Accounting Education 3(2): 123-144. 

Geisler, M. A. 1960. Logistics research and management science. Management Science (July): 444-454. (JSTOR link).

Gerboth, D. L. 1973. Research, intuition, and politics in accounting inquiry. The Accounting Review (July): 475-482. (JSTOR link).

Gerdin, J. and J. Greve. 2004. Forms of contingency fit in management accounting research - A critical review. Accounting, Organizations and Society 29(3-4): 303-326.

Gerdin, J. and J. Greve. 2008. The appropriateness of statistical methods for testing contingency hypotheses in management accounting research. Accounting, Organizations and Society 33(7-8): 995-1009.

Ghauri, P. N., K. Gronhaug and I. Kristianslund. 1995. Research Methods in Business Studies: A Practical Guide. Prentice-Hall.

Ghosh, D. 1994. Intra-firm pricing: Experimental evaluation of alternative mechanisms. Journal of Management Accounting Research (6): 78-92. (Used an experiment with 82 subjects).

Gibbins, M. 1982. Regression and other statistical implications for research on judgment using intercorrelated data sources. Journal of Accounting Research (Spring): 121-138. (JSTOR link).

Gibbins, M. and K. Jamal. 1993. Problem-centered research and knowledge-based theory in the professional accounting setting. Accounting, Organizations and Society 18(5): 451-466.

Glaser, B. G. and A. L. Strauss. 1967. Discovery of Grounded Theory: Strategies for Qualitative Research. Chicago, IL: Aldine.

Goldthorpe, J. H. 2001. Causation, statistics & sociology. European Sociological Review (17): 1-20.

Gonedes, N. J. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 235-238. (JSTOR link).

Gould, J. P. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 43-47. (JSTOR link).

Green, D. Jr. 1966. Evaluating the accounting literature. The Accounting Review (January): 52-64. (JSTOR link).

Green, D. O. 1970. ERDIAAC: Empirical research developments in accounting at Chicago. Journal of Accounting Research (Autumn): 274-281. (JSTOR link).

Greenberg, P. S., R. H. Greenberg and S. Mahenthiran. 1994. The impact of control policies on the process and outcomes of negotiated transfer pricing. Journal of Management Accounting Research (6): 93-127. (Used lab experiments).

Greer, H. C. 1932. A council on accounting research. The Accounting Review (September): 176-181. (JSTOR link).

Gregson, T. 1992. The advantages of LISREL for accounting researchers. Accounting Horizons (December): 42-48.

Griffin, L and A Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. Used both valence and force models of expectancy theory.

Groth, R. 1999. Data Mining: Building Competitive Advantage. Prentice Hall PTP.

Grove, H. D. and R. S. Savich. 1979. Attitude research in accounting: A model for reliability and validity considerations. The Accounting Review (July): 522-537. (JSTOR link).

Groves, R. M., F. J. Fowler Jr., M. P. Couper and J. M. Lepkowski. 2004. Survey Methodology (Wiley Series in Survey Methodology). Wiley-Interscience.

Guenther, D. A. and A. J. Rosman. 1994. Differences between COMPUSTAT and CRSP SIC codes and related effects on research. Journal of Accounting and Economics (July): 115-128.

Guetzkow, H. 1959. Conversion barriers in using the social sciences. Administrative Science Quarterly 4(1): 68-81. (JSTOR link).

Guetzkow, H. and A. E. Bowes. 1957. The development of organizations in a laboratory. Management Science (July): 380-402. (JSTOR link).

Gul, F. A. and J. J. Ray. 1989. Pitfalls in using F scale to measure authoritarianism in accounting research. Behavioral Research In Accounting (1): 182-192.

Haka, S. F., J. L. Luft and B. Ballou. 2000 Second-order uncertainty in accounting information and bilateral bargaining costs. Journal of Management Accounting Research (12): 115-139. Randomized block design experiment with two within-subjects factors crossed within each block.

Hakansson, N. H. 1983. Comments on Weick and Ross. The Accounting Review (April): 381-384. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Hansen, S. C. 1998. Cost analysis, cost reduction and competition. Journal of Management Accounting Research (10): 181-203.

Harris, M. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 149-152. (JSTOR link).

Harrison, G. L. 1991. The F scale as a measure of authoritarianism in accounting research. Behavioral Research In Accounting (3): 13-24.

Harrison, W. T. Jr., L. A. Tomassini and J. R. Dietrich. 1983. The use of control groups in capital market research. Journal of Accounting Research (Spring): 65-77. (JSTOR link).

Harsha, P. D. and M. C. Knapp. 1990. The use of within-and between-subjects experimental designs in behavioral accounting research: A methodological note. Behavioral Research In Accounting (2): 50-62.

Harwell, R. W. 1958. Challenges in the facilitation of research. N.A.A. Bulletin (September): 16-18.

Hasselback, J. R., A. Reinstein and E. S. Schwan. 2000. Benchmarks for evaluating the research productivity of accounting faculty. Journal of Accounting Education 18(2): 79-97.

Hassell, J. M. and C. E. Arrington. 1989. A comparative analysis of the construct validity of coefficients in paramorphic models of accounting judgments: A replication and extension. Accounting, Organizations and Society 14(5-6): 527-537.

Hayes, D. P. 1969. The Cornell datalogger. Administrative Science Quarterly 14(2): 222-223. (JSTOR link).

Heck, J. L., R. P. Derstine and R. J. Huefner. 1990.  Accounting Literature Index. McGraw Hill.

Hedstrom, P. and R. Swedberg. 1998. Social mechanisms: An introductory essay. In Social Mechanisms: An Analytical Approach to Social Theory. Edited by Peter Hedström, and Richard Swedberg: 1-31. Cambridge University Press.

Hesse-Biber, S. H. and P. Leavy. 2003. Approaches to Qualitative Research: A Reader on Theory and Practice. Oxford University Press.

Hines, R. D. 1988. Popper's methodology of falsificationism and accounting research. The Accounting Review (October): 657-662. (JSTOR link).

Hirst, M. K. 1981. Accounting Information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784.

Hofstedt, T. R. 1976. Behavioral accounting research: Pathologies, paradigms and prescriptions. Accounting, Organizations and Society 1(1): 43-58.

Hofstedt, T. R. and J. C. Kinard. 1970. A strategy for behavioral accounting research. The Accounting Review (January): 38-54. (JSTOR link).

Hogarth, R. M. 1982. Discussion of an assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 108-116. (JSTOR link).

Hogarth, R. M. 1991. A perspective on cognitive research in accounting. The Accounting Review (April): 277-290. (JSTOR link). (Part of a forum on cognitive research in auditing).

Hoggatt, A. C., J. Esherick and J. T. Wheeler. 1969. A laboratory to facilitate computer-controlled behavioral experiments. Administrative Science Quarterly 14(2): 202-207. (JSTOR link).

Holder, W. W. 1992. A report on the AAA Financial reporting research conference. Accounting Horizons (June): 59-60.

Hopper, T. and A. Powel. 1985. Making sense of research into the organizational and social aspects of management accounting: A review of its underlying assumptions. Journal of Management Studies (22): 429-465.

Hopwood, A. G. 1978. Accounting research and the world of action. Accounting, Organizations and Society 3(2): 93-95. 

Hopwood, A. G. 2002. If only there were simple solutions, but there aren't: Some reflections on Zimmerman's critique of empirical management accounting research. The European Accounting Review 11(4): 777-785. (Summary).

Howard, T. P. and L. A. Nikolai. 1983. Attitude measurement and perceptions of accounting faculty publication outlets. The Accounting Review (October): 765-776. (JSTOR link).

Huff, A. S. 1998. Writing for Scholarly Publication. Sage Publications.

Hughes, M. A. and S. Kwon. 1990. An integrative framework for theory construction and testing. Accounting, Organizations and Society 15(3): 179-191.

Humphrey, C. and B. Lee. Editors. 2004. The Real Life Guide to Accounting Research. Elsevier.

Hunton, J. E. 2002. Blending information and communication technology with accounting research. Accounting Horizons (March): 55-67.

Hwang, N. R. and D. Wu. 2006. Has the emergence of the specialized journals affected management accounting research paradigms? Advances in Management Accounting (15): 143-168.

Hwang, Y. J. Evans III and V. Hegde. 1993. Product cost bias and selection of an allocation base. Journal of Management Accounting Research (5): 213-242. Simulation results based on a constructed model.

Ingram, R. W. 1987. Editor's comments. Issues In Accounting Education (Spring): iii. (See below).

Understanding Research Literature
10 common phrases and there meanings 
From Ingram's comments in Issues in Accounting Education Spring 1987

If the author writes.. The meaning is ...
 1) It has long been known that I haven't bothered to look up the original reference, but
 2) Of great theoretical and practical importance It is interesting to me that
 3)While it has not been possible to provide definite
    answers to these questions
The experiment didn't work, but I figured I would try to get a publication out of it anyway
 4) Three of the samples were chosen for detailed study The results of the others didn't make sense
 5) It is suggested that; it is believed that; it may be that I think
 6) It is generally believed that A couple of other guys think so too
 7) It is clear that much additional work will be required
     before
I don't understand it
 8) A theory to account for these results has not been
     formulated
Nobody else understands it either
 9) Correct within an order of magnitude Wrong
10) Thanks are due to X for assistance with the experiments
     and to Y for valuable discussion
X did the work and Y explained what it meant

Ittner, C. D. and D. F. Larcker. 2001. Assessing empirical research in managerial accounting: A value-based management perspective. Journal of Accounting and Economics (32): 349-410. (Summary).

Ittner, C. D. and D. F. Larcker. 2002. Empirical managerial accounting research: Are we just describing management consulting practice? The European Accounting Review 11(4): 787-794. (Summary).

Jennings, A. R. 1958. Accounting research. The Accounting Review (October): 547-554. (JSTOR link).

Jensen, M. C. 1982. Discussion of corporate financial reporting: A methodological review of empirical research. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 239-244. (JSTOR link).

Jensen, M. C. 1983. Organization theory and methodology. The Accounting Review (April): 319-339. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Jensen, R. E. 1979. Fantasyland accounting research: Let's pretend.... The Accounting Review (January): 189-196. (JSTOR link).

Jensen, W. S. 1973. Problem identification in accounting research. Management Accounting (December): 49-52. (Uses Venn diagrams).

Johnson, P. E., K. Jamal and R. G. Berryman. 1989. Audit judgment research. Accounting, Organizations and Society 14(1-2): 83-99.

Jones, R. C. 1951. Research projects in accounting. The Accounting Review (July): 400-413. (JSTOR link).

Jones, R. C. 1952. Supplementary list of research projects in accounting. The Accounting Review (January): 124-125. (JSTOR link).

Jones, R. C. 1953. Supplementary list of research projects in accounting. The Accounting Review (April): 258-264. (JSTOR link).

Jones, R. C. 1954. List of research projects in accounting: 1952-1953. The Accounting Review (April): 286-293. (JSTOR link).

Johnson, O. 1972. On taxonomy and accounting research. The Accounting Review (January): 64-74. (JSTOR link).

"Overturning the null leads to fame
Where empirical work is the game.
But classes of such
Won't be worth very much
If taxonomy's viewed with disdain."

Jonsson, S. 1998. Relate management accounting research to managerial work! Accounting, Organizations and Society 23(4): 411-434. (Summary).

Jonsson, S. and N. B. Macintosh. 1997. CATS, RATS, and EARS: Making the case for ethnographic accounting research. Accounting, Organizations and Society 22(3-4): 367-386. (Summary).

Judd, C. M., E. R. Smith and L. H. Kidder. 1991. Research Methods in Social Relations. Harcourt Brace Jovanovich.

Kachelmeier, S. J., J. R. Smith and W. F. Yancey. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research (6): 144-174. Used a lab experiment with 120 subjects.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. Interpretive research in management accounting. Accounting, Organizations and Society 33(2-3): 267-291. 

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. No premature closures of debates, please: A response to Ahrens. Accounting, Organizations and Society 33(2-3): 298-301.

Kanodia, C. 1982. Discussion of models in managerial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 153-160. (JSTOR link).

Kaplan, N. 1959. The role of the research administrator. Administrative Science Quarterly 4(1): 20-42. (JSTOR link).

Kaplan, N. 1961. Research administration and the administrator: U.S.S.R. and U.S. Administrative Science Quarterly 6(1): 51-72. (JSTOR link).

Kaplan, R. S. 1981. The impact of management accounting research on policy and practice. In Buckley, J. W. Editor. The Impact of Accounting Research on Policy and Practice. Arthur Young Professors Roundtable: 57-76. 

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).

Kaplan, R. S. 1986. Role of empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 429-452.

Kaplan, R. S.  1986. Research cultures in managerial accounting: Empirical research.  Accounting and Culture. Annual meeting plenary session papers. American Accounting Association: 78-87. (Summary).

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. This paper provides a study based on Contingency theory, i.e., that there is a relationship between organizational structure and situation. The most effective organizational structure will depend, or be contingent on, the organization’s particular situation. Questionnaires from 47 firms. Questionnaire included in an appendix. Uses probit regression analysis. (Summary).

Kasanen, E., K. Lukka and A. Siitonen. 1993. The constructive approach in management accounting. Journal of Management Accounting Research (5): 243-264. (Summary).

Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86.

Kennedy, J. L. and G. H. Putt. 1956. Administration of research in a research corporation. Administrative Science Quarterly 1(3): 326-339. (JSTOR link).

Kern, B. B. and M. H. Morris. 1994. Differences in the COMPUSTAT and expanded Value Line databases and the potential impact on empirical research. The Accounting Review (January): 274-284. (JSTOR link).

Kerr, S., J. Tolliver and D. Petree. 1977. Manuscript characteristics which influence acceptance for management and social science journals. The Academy of Management Journal 20(1): 132-141. (JSTOR link).

Keys, D. E. and J. A. Hendricks. 1984. The ethics of accounting research. Journal of Accounting Education 2(2): 77-88.

Kifner, J. 2001. Scholar sets off gastronomic false alarm. New York Times (September 8).

King, G., R. O. Keohane and S. Verba. 1994. Designing Social Inquiry. Princeton University Press.

King, R. R. and D. E. Wallin. 1996. Managerial incentives for disclosure timing: An experimental investigation. Journal of Management Accounting Research (8): 117-136.

Kinney, W. R. Jr. 1986. Empirical accounting research design for Ph.D. students. The Accounting Review (April): 338-350. (JSTOR link).

Kinney, W. R. Jr. 1989. The relation of accounting research to teaching and practice: A "positive" view. Accounting Horizons (March): 119-124.

Kinney, W. R. Jr. 2001. Accounting scholarship: What is uniquely ours? The Accounting Review (April): 275-284. (JSTOR link).

Klemstine, C. F. and M. W. Maher. 1984. Management Accounting Research: A Review and Annotated Bibliography. New York: Garland Publishing.

Klersey, G. F. and T. J. Mock. 1989. Verbal protocol research in auditing. Accounting, Organizations and Society 14(1-2): 133-151.

Kohler, E. L. 1932. Needed: A research plan for accountancy. The Accounting Review (March): 1-10. (JSTOR link).

Kray, L. J., L. Thompson and A. Galinsky. 2001. Battle of the sexes: Gender stereotype confirmation and reactance in negotiations. Journal of Personality and Social Psychology (80): 942-958.

Kren, L. 1990. Performance in a budget-based control system: An extended expectancy theory model approach. Journal of Management Accounting Research (2): 100-112.

Kuhn, T. S. 1996. The Structure of Scientific Revolutions. 3rd ed. Chicago: University of Chicago Press.

La Porte, T. R. 1965. Conditions of strain and accommodation in industrial research organizations. Administrative Science Quarterly 10(1): 21-38. (JSTOR link).

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

La Salle, B. 1959. Basic research in accounting. The Accounting Review (October): 603-608. (JSTOR link).

Lave, C. A., and J. G. March. 1993. An Introduction to Models in the Social Sciences. University Press of America.

Lee, J. Y. 2003. Cost system research perspectives. Advances in Management Accounting (11): 39-57.

Leisenring, J. J. and L. T. Johnson. 1994. Accounting research: On the relevance of research to practice. Accounting Horizons (December): 74-79.

Leitch, R. A. R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121. Used a combined Tchebycheff / Aspiration criterion vector procedure.

Leitch, R. A. R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121. (Used a laboratory experiment).

Lev, B. and J. A. Ohlson. 1982. Market-based empirical research in accounting: A review, interpretation, and extension. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 249-322. (JSTOR link).

Libby, R. 1983. Comments on Weick. The Accounting Review (April): 370-374. (JSTOR link). (Part of a special section that includes 8 papers on research perspectives from related disciplines).

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