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

Angluin, David, and Robert W. Scapens i Transparency, Accounting KQowledge and Perceived Faimess in UKUniversities’ Resoorce Allocation : Results from a Survey of Accounting and Finance. British Accounting Review,32(1), March 2000.
　　
　　Bamber, Linda Smith, Theodore E. Christensen, and Kenneth M. Gaver;Do We Really ’Know’ What We Think We Know? A Case Stady of Seminal Research and Its Subsequent Overgeneralization, Accounting.　Organizations 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’Accounting and Rtblic Policy, 19(1), Spring 2000. 　　
　　Bryer, R. A. ; The History of Accounting and the Transi-tion to Capitalism in England. Pan One: Theory, Accounting, OrganimtioRs and &de{y, 25(2) , February 2000.
　　
　　Connolly, Ciaran, and Noel Hyndman i Charity Acconnting : An Empirical Analysis of the Impact of Recent Changes, British Accounting Reviea;, 32(1) ,March 2000.
　　
　　Cottingham, Juliet, and Roger Hussey ; Publishing in hofessional Accounting Joarnals : Academlc Institutional Performance 1987-96, British Accounting　Review, 32(1), March 2000.
　　
　　Gordon, L. A., and S. E. Loeb ; Healthcare and Accoanting, lounzal of Accounting and Public Policy, 19(1),Spring 2000.
　　
　　Gowthorpe. Cathertne ; Keeping Up with the Standards,Management Accounting, 78(4) , April 2000.

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