Non-monetary accounting: A necessary development for better managerial decisions

AAA Committee. 1971. “Report on Non-Financial Measures of Effectiveness.” The Supplement ofThe Accounting Review Vol. 46. Avenhaus, Rudolf. 1977. “Material Accountability.”Theory, Verification, Applications. International Institute of Applied Systems Analysis. Bailey, Derek. 1982. “Accounting in History—A Conceptual Framework.” Polish People's Republic: University of Lodz. September. Blum, Fred. 1958. “Social Audit of the Enterprise.”Harvard Business Review March–April. Brummet, Lee R. 1973. “Total Performance Measurement.”Management Accounting November: 11–15. Cullen, B. 1979.Hegel's Social and Political Thought: An Introduction. Dublin: Gill and Macmillan. De Fages, Eugene. 1924.Les Concepts Fondamentaux de la Comptabilité. Paris. Drucker, Peter F. 1964. “Controls, Control and Management.”Management Controls. New Directions in Basic Research. Ed. Charles P. Bonini, Robert K. Jaedicke and Harvey M. Wagner. New York: McGraw-Hill Book Company. 15: 286–96. Dyson, J.R. and R. Roslender. 1991. “Human Resource Accounting Revived.” Paper presented at the 14th Annual Congress of the European Accounting Association, Maastricht, The Netherlands, April 10–12. (2nd draft, March 1991). Filios, Vasillios P. 1981. “Some Noteworthly Theories from the French and Swiss Tradition in Accounting.”Accounting and Business Research Autumn, 11.44: 267–80. Flamholtz, E.G. 1971. “A Model for Human Resource Valuation: A Stochastic Process with Service Rewards.”The Accounting Review April: 253–67. -. 1972. “Assessing the Validity of a Theory of Human Resource Value: A Field Study.”Empirical Research in Accounting: Selected Studies 241–66. Gambling, Trevor E. 1974. “A System Dynamics Approach to Human Resource Accounting.”The Accounting Review July: 538–46. Garnier, Pierre. 1947.La Comptabilité (Algèbre du droit et méthode d' observation des sciences économiques.) Paris. Gomberg, Leon. 1908.Grundlegung der Verrechnungswissenschaft. Leipzig. -. 1929.Histoire critique de la théorie des comptes. Genève. Grojer, Jan-Erik and Agneta Stark. 1977. “Social Accounting: A Swedish Attempt.”Accounting, Organisations and Society 2.2: 349–86. Haber, S. 1964.Efficiency and Uplift. University of Chicago Press. Hays, S. 1959.Conservatism and the Gospel of Efficiency. International Federation of Institutes for Advanced Study. 1976.Energy Analysis Workshop on Methodology and Conventions. Report No. 6. IFIAS. Likert, Rensis. 1967.The Human Organization: Its Management and Value. New York: McGraw-Hill, 1967. Mathews, M.R. 1981. “Non-Monetary Accounting: A Necessary Development?”The Accountants' Journal February, 60.1: 21–22. Sackman, S.A., E.G. Flamholtz and M.L. Bullen. 1989. “Human Resource Accounting: A State of the Review.”Journal of Accounting Literature 1: 235–264. Searle, G.R. 1971.The Quest for Efficiency, Blackwell. Sutherland, Colin I. 1982. “Energy Management Audit.” Paper presented at the 5th European Accounting Congress in Aahus, April 5–7. Terleckyj, Nestor. 1973.National Goals Accounting. Washington, D.C.: National Planning Association. Trelut, Pierre. 1951.Comptabilité rationelle. Paris. Weber, M. 1964.The Theory of Social and Economic Organisations. New York: Free Press. Wells, M.C. 1978.Accounting for Common Costs. International Centre for Accounting Education and Research, University of Illinois.