JOHN W. COUGHLAN

Publications

BOOKS AND MONOGRAPHS
Guide to Contemporary Theory of Accounts(Englewood Cliffs: Prentice-Hall, 1965),563 pp.

Financial Reporting and Accounting in the Trust Business(Washington,DC: American Bankers Association, 1979), 194 pp.

Finance and Accouting in utility Management(Baltimore: Baltimore Gas and Electric Company, 1969), 440 pp.

Techniques in Inventory Management, NAA Research Report No. 40 (New York: Institute of Management Accountants, 1964), 115 PP.

Return on Capital, NAA Research Report No. 35(New York: Institute of Management Accountants, 1959), 107 pp.

What the Businessman Should Know About Public Utilities(Washington,DC: Public Affairs Press, 1958).

Internal Control in Broadcasting Stations(Washington,DC: National Association of Broadcasters,1969),35 pp.

Accouning Manual for Radio Stations(Washington,DC: National Association of Broadcasters, 1975), 50 pp.

Internal Income Policy During War(Unpublished Master's Thesis), 252 pp.

Accounting and Changing Prices (Unpublished Doctoral Dissertation), 442 pp.

Czech and Slovak Federal Republics: Improving Public Expenditure Management(Washington,DC: International Monetary Fund), 55 pp. Co-authored by L. Garamfalvi (mission chief) and M.N.Woolley.

Contributing Editor to the CPA Comprehensive Exam Review texts published by Nathan Bisk and the Totaltape Publishing Company, 1991-1997.

ARTICLES
"Profit and Probability," Advanced Management, April 1968, pp. 53-69. First place in Case Award Competition.

"LP and EDP," Journal of Data Management, March 1970, pp.30-44.

"The Joint History of Linear Programming and EDP," Journal of Data Management April 1970, pp. 26-31. Reprinted with "LP and EDP" in Data Processing, Vol. XIV, pp.307-327.

"Network Theory and Communications,"Data Management, September 1970, pp. 144-147.

"Federal Contributions to Operations Research," in David S. Brown, Ed., Federal Contributions to Management (New York: Praeger, 1971), pp. 339-356.

"Mathematical Programming and Utility Management," Public Utilities Fortnightly, May 11, 1972, pp.3-12>

"Towers and Waves, Part I," The National Public Accountant, June 1973, pp. 12-17.

"Towers and Waves, Part II," The National Public Accountant, July 1973, pp. 8-14.

"Regulation, Rents and Residuals," The Journal of Accountancy, February 1980, pp. 58-66. Reprinted in McCulleers and Schroeder, Accounting Theory: Text and Readings, 2nd Ed. (New York: Wiley, 1982), pp. 468-479 and Schroeder & Clark, 3rd Ed. (1990)

"Return on Capital," Entry in Reinhold Encyclopedia of Management (New York: Van Nostrand Reinhold): 1st Edition, pp. 833-843; 2nd Edition pp. 878-891; 3rd edition: pp. 1040-1053.

"The Fairfax Embezzlement,"Management Accounting, May 1983, pp. 32-39. Andrew Barr Award.

"Anomalies in Calculating Earnings Per Share," Accounting Horizons, December 1988, pp. 80-88.

"The Statement of Cash Flows," in Proceedings of the Maryland Society of Accountants Seminars May 1989, pp. 2-21.

"Fully Diluted Arithmetic," Management Accounting October 1991, pp. 45-49.

"Funds and Income," Management Accounting, September 1964, pp. 23-34. Churchill Award and also the IMA's Certificate of Merit for one of the ten best articles of 1964-65.

"A New Approach to Accounting, Part I," The National Public Accountant, November 1962, pp. 4=5, 19-24.

"A New Approach to Accounting, Part II," The National Public Accountant, December 1962, pp. 6-7, 18-21.

"Accounting and Capital Budgeting," The Business Quarterly, Winter 1962, pp. 39-46.

"Financial Reporting: For Control or Creation?" Advanced Management, Novembere 1960, pp. 20-24.

"Working Capital and Credit Standing,"The Journal of Accountancy, November 1960, pp. 44-50.

"Contrast Between Financial-Statement and Discounted-Cash-Flow Methods of Computing Return on Investment," Management Accounting, June 1960, pp.4-17. Churchill Award.

"Industrial Accounting," The Accounting Review, July 1959, pp. 415-428. Reprinted in Anton & Firmin, Contemporary Issues in Cost Accounting (Boston: Houghton-Mifflin, 1966).

"Gourmet Guides,"Future,May 1959, pp. 31-32.

"Tax Reductions and Tax Deferrals,"The Journal of Business of the Univerity of Chicago, April 1958, pp. 121-131.

"Railway Accounting Procedures," Hearings Before a Subcommittee of the House Committee on Government Operations (Washington,DC: Government Printing Office, 1957), pp.262-273.

"The Guises of Replacement Cost,"The Accounting Review, July 1957, pp. 434-447. The award-winning entry in the National Contest of the Dynamic Equipment Policy Center.

"Two Approaches to the Problem of Changing Prices," The Journal of Accountancy, August 1957, pp. 42-47.

"Accounting and Changing Prices," The Accounting Review, October 1956, pp. 646-647.

"Applicability of the Realization Principle to Money Claims in Common Dollar Accounting," The Accounting Review, January 1955, pp. 103-113.

"A neglected Weapon of War," Canadian Army Journal, reprinted in Science Digest, Irish Digest, Military Review, An Cosantoir and various other periodicals.

"ESOs and EPS,"Accounting Horizons, March 1997, pp.25-38.

"The Captive FASB?"Strategic Finance, July 2002, pp. 40-43. A translation of this article into Russian appears at the site of a major Russian business school. Click here to view.

“A Future for Accounting,” in Problems in the Theory and Methodology of Accounting, Control and Analysis, the published proceedings of an International Conference at Zhitomir State Technological University, Zhitomir, Ukraine, 2006, pp. 91-119.
BOOK AND SOFTWARE REVIEWS
Accounting Reports for Management by R.B.Lewis, Accounting Review, July 1958.

Financial Analysis for Management by R.B.Lewis, Accounting Review, January 1960.

Profit Planning for Management by R.B.Lewis, Journal of Accountancy December 1961.

Accounting Flows: Income, Funds and Cash by R.K.Jaedicke and R.T.Sprouse,Accounting Review, October 1966.

Edunet: Report of the Educom Summer Study of Information Networks by G.W.Brown,J.G.Miller and T.A.Keenan, AAUP Bulletin , June 1968.

TurboTax by ChipSoft,Management Accounting, December 1987.

OP ED PIECES AND LETTERS TO THE EDITOR
"Words and Deeds,"The Wall Street Journal, 10/25/74, p.8.

"Politics and the March of Inflation,"Washington Star, 4/18/75, p. 16.

"Stoking the Fires of Inflation,"Washington Post, 4/21/75, p. A23.

"Drawing on the French Inflation of 1720,"Washington Post, 12/25/75, p. A19.

"History Repeats?" Washington Star-News, 1/6/75, p. A8.

"GAAP and FASB: One CPA's 'Heretical' View," DIRECTOR's Monthly April 2002, p.18.

"Fiscal Follies," The Washington Times,7/24/2008, p.A24

Web Pages (The following are hot links - you can click on them.)

Information About the CPA Program
Information About the CMA/CFM Program
An Interactive Course on Derivatives. (FREE)
An Interactive Course on Comparative Advantage in Foreign Trade.(FREE)
An Introduction to Diversification Concepts - a Work in Progress.
Information about tax aspects of retirement plans (needs updating)
FICTION
"Last Armistice Day," Folio(University of Western Ontario Literary Magazine), pp. 7-10.

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