一、会计理论和会计原则
　　　
　　Brown,Judy A.;peting Ideologies in the Aounting and Industrial Relations Environment, British Aounting Review, 32 (1) ,March 2000.
　　
　　Bukics, Rose Marie L Marge O’Reilly-Allen, and Chris Schnittker;Aounting for Differences, Financial Executive,16(2), March/April 2000.
　　
　　Street, Donna L. Nanqr B. Nidlols, and Sidney J. Gray; Assessing the Aeptability of Intemational Aounting Standards in the US : An Empirical Study of the Materiality of US GlAAP Renciliations by Non-US panies plying with IASC Standards, TheInternational Joumal of Aounting, 35(1) , 2000.
　　
　　二、财务会计　

Angluin, David, and Robert W. Scapens i Transparency, Aounting KQowledge and Perceived Faimess in UKUniversities’ Resoorce Allocation : Results from a Survey of Aounting and Finance. British Aounting Review,32(1), March 2000.
　　
　　Bamber, Linda Smith, Theodore E. Christensen, and Kenh M. Gaver;Do We Really ’Know’ What We Think We Know? A Case Stady of Seminal Research and Its Subsequent Overgeneralization, Aounting.　anizations and Society, 25 (2) , Febmary 2000.
　　
　　Bamiv, R., K. Danvers, and J. Healy; The Impact of Medicare Capital rirospective Payment Regulation on Hospital Capital Expenditares, lournal 01’Aounting and Rtblic Policy, 19(1), Spring 2000. 　　
　　Bryer, R. A. ; The History of Aounting and the Transi-tion to Capitalism in England. Pan One: Theory, Aounting, animtioRs and &de{y, 25(2) , February 2000.
　　
　　nnolly, Ciaran, and Noel Hyndman i Charity Aonnting : An Empirical Analysis of the Impact of Recent Changes, British Aounting Reviea;, 32(1) ,March 2000.
　　
　　ttingham, Juliet, and Roger Hussey ; Publishing in hofessional Aounting Joarnals : Academlc Institutional Performance 1987-96, British Aounting　Review, 32(1), March 2000.
　　
　　Gordon, L. A., and S. E. Loeb ; Healthcare and Aoanting, lounzal of Aounting and Public Policy, 19(1),Spring 2000.
　　
　　Gowthorpe. Cathertne ; Keeping Up with the Standards,Management Aounting, 78(4) , April 2000.

Grinyer, John R.; The Logic of Eamed Enomic Inme-A Reply, British AounUng Reviem, 32(I), March 2000.　
　　
　　Jiang, Li, and Jeong-Bon Kim ; Cross-rporate Ownership, Information Asymmetry and the Usefulness of Aounting Performance Measures in Japan, The International Journal of Aounting, 35(1), 2000.
　　
　　Jones, Mike; Business Reporting and rporate munications : Views of the Present and Future, Management Aounting, 78(4), April 2000.