Cost Structure and Costing Method: An Empirical Study Odd Langholm Journal of Accounting Research 1965 3(2), 218 Direct costing, Variable costs, Fixed costs, Cost structure
Managerial Controls of Accounts Receivable: A Deterministic Approach Haskel Benishay Journal of Accounting Research 1965 3(1), 114 Accounts receivables, Managerial discretion
Opportunity Costing: An Application of Mathematical Programming J. M. Samuels Journal of Accounting Research 1965 3(2), 182 Capital Budgeting, Resource allocation, Opportunity costs, Programming
Measurement in Accounting R. J. Chambers Journal of Accounting Research 1965 3(1), 32 Accounting Measurement, Accounting timeliness
Recording Obsolescence: A Note J. H. Woods Journal of Accounting Research 1965 3(2), 261 Valuation, Partial obsolescence
Some Observations on "Breakeven Budgeting and Programming to Goals" Trevor E. Gambling Journal of Accounting Research 1965 3(1), 159 Double-entry bookkeeping, Programming, Accounting
Corporate Giving: A Note on Profit Maximization and Accounting Disclosure Orace Johnson Journal of Accounting Research 1965 3(1), 75 Donations, Disclosures, Tax benefits
The Amortization Problem: A Simplified Model and Some Unanswered Questions Arthur L. Thomas Journal of Accounting Research 1965 3(1), 103 Amortization, Impairment, Inventory
The Effect of Inventory Costing Methods on Full and Direct Costing Yuji Ijiri; Robert K. Jaedicke; John L. Livingstone Journal of Accounting Research 1965 3(1), 63 Cost allocation, Direct costs, Full costs , FIFO