King, Alfred M. (CMA, CFM), and Neil Kelly ; Merger Aounting Magic May Disappear, Strategic Ftnance.81 (7) , Januarv 2000.
　　
　　Lainez, Jose A., and Susana Callaoi The EHect of Aoanting Diversity on Intemational Financial Analysis : EmpiricaI Evidence, The IntemaUonal　Joursdl of Aounting, 35(1), 2000.
　　

Lenning, Jeff ; Financial Reports in a SQap, Joumal of　Aountancy,189(4), Apdl 2000.
　　
　　Lindberg,Deborah L., Waltet F. Lindberg, and Khalid A. Razaki i The "Anti-Stapler" and the Transfer of Social Spbere Fanctions from Federal Enterprises to　Local emments : Lack 01 Aonnting Rules n. tributes to Russia’s Financial Woes, 7"he International　Journal of Aounting, 35(1) , 2000.
　　
　　Mensah, Y. M. ; Aonnting Issnes in Health Care, Journal of Aounting and Public Policy, 19(1), Spring 2000.
　　
　　Neu, Dean ; "Presents" for the "Indians" : Land, lonialism and Aounting in Canada, Aounting, anizations and Society, 25(2), February 2000.
　　
　　Saudagaran, Shahrokh M., and Joselito G. Diga; The Institutional Environment of Financial Reponing Regulation in ASEAN, The International Journal of Aounting, 35(1) , 2000.
　　
　　Strickland, Kathleen G., Sheryl Spanier, and Lorin Wool. fe; "I Think You’ve Got It !", Strategic Finance, 81 (7), Jannarv 2000.
　　
　　三、管理会计　
　　　
　　Allen, David ; rporate Finance Forum : Currency　Options, Management Aounting, 78 (4), April 2000.
　　
　　Anhur, Alex i How to Build Your Own Project Bndget Model, Management Aounting, 78 (4) , April 2000.
　　
　　Arya, Anil, John Fellingham, Jonathan Glover, and K.　Sivaramakrishnan; Capital Budgeting, the Hold-Up Problem, and Information System Design, Management Science, 46(2) , Eebnlary 2000.

Barsky, Noah P. (CMA, CPA), and Gany Marchant; The Most Valuable Resource-Measuring and Managing Intellectual Capital, Strategic Finance, 81(8), February 2000.
　　
　　Bartlett, Alan F. ; Experience and Philosophy, Manage. ment Aounting,78 (4) , Apiil 2000.
　　
　　Cameron, Preston ; Measadng Up, CMA Management, 74(2), March 2000.
　　
　　Davis, J. H., F. D. SchoormaH, R.C. Mayer, and H. H. Tan ; The Tmsted General Manager and Basiness Unit Perlormance : Empirical Evidence of a pe’titive Advantage, Strategic Management Journal, 21 (5), May 2000.
　　
　　De Vriend, G. K., P. A. Von Der Heide, and J. C. Steigstra； What ’Are We Worth ?, Strategic Finance, 81(9), March 2000.