Journal of Accounting Research

1963 - 2025

Current editor(s): Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

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1965, volume 3, articles 2

DEPRECIATION AND OBSOLESCENCE IN CURRENT VALUE ACCOUNTING pp. 167-181

Fk Wright

OPPORTUNITY COSTING - AN APPLICATION OF MATHEMATICAL-PROGRAMMING pp. 182-191

Jm Samuels

ON THE CASE FOR DICHOTOMIZING INCOME pp. 192-205

Df Drake and N Dopuch

A SET-THEORY APPROACH TO FUNDS-FLOW ANALYSIS pp. 206-217

Aw Corcoran and Cw Kwang

COST-STRUCTURE AND COSTING METHOD - AN EMPIRICAL-STUDY pp. 218-227

O Langholm

INDUSTRY PATTERNS OF CAPACITY OR VOLUME CHOICE - THEIR EXISTENCE AND RATIONALE pp. 228-241

Cr Purdy

THE PRICE-LEVEL PROBLEM AND SOME INTELLECTUAL GROOVES pp. 242-252

Rj Chambers

GENERAL V SPECIFIC PRICE CHANGES - A NOTE pp. 253-254

M Moonitz

ACCOUNTANCY TRAINING IN SCOTLAND pp. 255-260

Tw McRae

RECORDING OBSOLESCENCE - A NOTE pp. 261-263

Jh Woods

ON THE BUDGET pp. 264-265

L. F. G. De Cazaux

1965, volume 3, articles 1

TAX INCENTIVES TO CAPITAL-INVESTMENT pp. 1-11

Pa Bird

19TH-CENTURY ACCOUNTING ERROR pp. 12-31

Rp Brief

MEASUREMENT IN ACCOUNTING pp. 32-62

Rj Chambers

THE EFFECT OF INVENTORY COSTING METHODS ON FULL AND DIRECT COSTING pp. 63-74

Y Ijiri, Rk Jaedicke and Jl Livingstone

CORPORATE GIVING - A NOTE ON PROFIT MAXIMIZATION AND ACCOUNTING DISCLOSURE pp. 75-85

O Johnson

THE ACCOUNTS OF THE CORPORATION OF BRISTOL - 1532 TO 1835 pp. 86-102

Dm Livock

THE AMORTIZATION PROBLEM - A SIMPLIFIED MODEL AND SOME UNANSWERED QUESTIONS pp. 103-113

Al Thomas

MANAGERIAL CONTROLS OF ACCOUNTS RECEIVABLE - A DETERMINISTIC APPROACH pp. 114-132

H Benishay

PRICE-LEVEL CHANGES AND USELESS INFORMATION pp. 133-155

Rl Mathews

LIFO COST OR MARKET AND COMPULSORY TAX REPORTING REQUIREMENTS pp. 156-158

S Davidson

SOME OBSERVATIONS ON BREAKEVEN BUDGETING AND PROGRAMMING TO GOALS pp. 159-165

Te Gambling

1964, volume 2, articles 2

ACCOUNTING AND THE RISE OF CAPITALISM - FURTHER NOTES ON A THEME BY SOMBART pp. 117-136

Bs Yamey

SOURCES AND USES - A BRITISH VIEW pp. 137-147

H Rose

VALUING INVENTORIES AT OTHER THAN HISTORICAL COSTS - SOME INTERNATIONAL DIFFERENCES pp. 148-157

Gg Mueller

MATERIALITY pp. 158-171

El Hicks

INVESTMENT IN THE DEVELOPMENT DISTRICTS OF THE UNITED-KINGDOM - TAX AND DISCOUNTED CASH FLOW pp. 172-182

Am Alfred

CORPORATE PERSONALITY AS REFLECTED IN ACCOUNTING DECISIONS - SOME PRELIMINARY FINDINGS pp. 183-196

Gh Sorter, Sw Becker, Tr Archibald and W Beaver

A BEHAVIORAL-THEORY OF THE FIRM - A REVIEW ARTICLE pp. 197-220

Ct Devine

THE ANCIENT INCA EMPIRE OF PERU AND THE DOUBLE ENTRY ACCOUNTING CONCEPT pp. 221-228

Le Jacobsen

RECORDING OBSOLESCENCE pp. 229-235

H Bierman

DILEMMAS IN MODERN ACCOUNTING RESEARCH pp. 236-238

Jm Anderson

1964, volume 2, articles 1

SOME ASPECTS OF MEASUREMENT AND ACCOUNTING pp. 1-9

Hr Anton

ACCOUNTING IMPLICATIONS OF A MATHEMATICAL-PROGRAMMING APPROACH TO THE TRANSFER PRICE PROBLEM pp. 10-24

N Dopuch and Df Drake

CASH-FLOWITIS - MALADY OR SYNDROME pp. 25-34

Ar Drebin

TOWARDS A THEORY OF INTERIM REPORTS pp. 35-49

D Green

BUSINESS COMBINATIONS AND ENTERPRISE EVALUATION pp. 50-66

Sapienza, Sr

INFORMATION REQUIREMENTS OF REPLACEMENT MODELS pp. 67-79

R Taussig

TOWARDS A GENERAL-THEORY OF DEPRECIATION pp. 80-90

Fk Wright

THE EFFECTS OF ALTERNATIVE ACCOUNTING TECHNIQUES ON CERTAIN MANAGEMENT DECISIONS pp. 91-107

Tr Dyckman

BAYESIAN STATISTICS - A REVIEW pp. 108-116

Jg Birnberg

1963, volume 1, articles 2

THE DAY OF RECKONING - MANAGERIAL ANALYSIS AND ACCOUNTING THEORY pp. 117-126

S Davidson

THE RULE OF CONSERVATISM REEXAMINED pp. 127-138

Ct Devine

ACCELERATED DEPRECIATION FOR INCOME-TAX PURPOSES - A STUDY OF THE DECISION AND SOME FIRMS WHO MADE IT pp. 139-148

R Lindhe

THE ADJUNCT METHOD IN CONSOLIDATIONS pp. 149-175

Ej Smolinski

POSTULATES AND PRINCIPLES pp. 179-197

Wj Vatter

A LINEAR-PROGRAMMING MODEL FOR BUDGETING AND FINANCIAL-PLANNING pp. 198-212

Y Ijiri, Fk Levy and Rc Lyon

THE EXCESS PRESENT VALUE INDEX - A THEORETICAL BASIS AND CRITIQUE pp. 213-224

Hm Weingartner

STATISTICAL-INFERENCE AND ACCOUNTING - A REVIEW ARTICLE pp. 225-231

M Kennedy

1963, volume 1, articles 1

WHY BOTHER WITH POSTULATES pp. 3-15

Rj Chambers

BREAKEVEN BUDGETING AND PROGRAMMING TO GOALS pp. 16-39

A Charnes, Ww Cooper and Y Ijiri

ACCOUNTING AND UTILIZATION OF RESOURCES pp. 44-72

Wa Paton

THE CONCEPT OF ATTRIBUTABLE COST pp. 73-85

G Shillinglaw

EDUCATION FOR A CHANGING PROFESSION pp. 86-94

Rm Trueblood

THE APPLICATION OF NETWORK TECHNIQUES (PERT/CPM) TO THE PLANNING AND CONTROL OF AN AUDIT pp. 96-101

Gb Davis

THE SEMANTIC ASPECT OF COMMUNICATION-THEORY AND ACCOUNTANCY pp. 102-107

Dh Li

THE VALUES OF ACCOUNTING AND OF CORPORATIONS - A REVIEW ARTICLE pp. 108-115

M Kennedy