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Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday

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  • YUJI IJIRI
  • TOSHIYUKI SUEYOSHI

Abstract

Over a career extending back to the late 1930s Professor William W. Cooper has published books and articles in the field of accounting, mathematics, operations research, management science, engineering, economics, public policy and the behavioural sciences, reflecting wide interdisciplinary scholarship. To commemorate his ninety-fifth birthday in 2009, we publish excerpts from twelve of his accounting essays, together with postscripts adding to their historical context. We also publish Thomas Burns' Citation when Cooper was inducted into the Accounting Hall of Fame in 1995 and Professor Cooper's Response to the Citation. Two appendixes list all Cooper's books and articles in the field of accounting, and the honours and awards he has received in a long and distinguished career.

Suggested Citation

  • Yuji Ijiri & Toshiyuki Sueyoshi, 2010. "Accounting Essays by Professor William W. Cooper: Revisiting in Commemoration of his Ninety‐Fifth Birthday," Abacus, Accounting Foundation, University of Sydney, vol. 46(4), pages 464-505, December.
    • Handle: RePEc:bla:abacus:v:46:y:2010:i:4:p:464-505
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    File URL: http://hdl.handle.net/10.1111/j.1467-6281.2010.00313.x
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    References listed on IDEAS

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    1. Charnes, A. & Cooper, W. W. & Rhodes, E., 1978. "Measuring the efficiency of decision making units," European Journal of Operational Research, Elsevier, vol. 2(6), pages 429-444, November.
    2. Glover, Fred & Sueyoshi, Toshiyuki, 2009. "Contributions of Professor William W. Cooper in Operations Research and Management Science," European Journal of Operational Research, Elsevier, vol. 197(1), pages 1-16, August.
    3. Nestor E. Terleckyj, 1970. "Measuring Progress Towards Social Goals: Some Possibilities at National and Local Levels," Management Science, INFORMS, vol. 16(12), pages 765-778, August.
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    Cited by:

    1. Sueyoshi, Toshiyuki & Wang, Derek, 2014. "Radial and non-radial approaches for environmental assessment by Data Envelopment Analysis: Corporate sustainability and effective investment for technology innovation," Energy Economics, Elsevier, vol. 45(C), pages 537-551.
    2. Sueyoshi, Toshiyuki & Goto, Mika, 2015. "Environmental assessment on coal-fired power plants in U.S. north-east region by DEA non-radial measurement," Energy Economics, Elsevier, vol. 50(C), pages 125-139.
    3. Sueyoshi, Toshiyuki & Wang, Derek, 2018. "DEA environmental assessment on US petroleum industry: Non-radial approach with translation invariance in time horizon," Energy Economics, Elsevier, vol. 72(C), pages 276-289.
    4. Wang, Derek & Li, Shanling & Sueyoshi, Toshiyuki, 2014. "DEA environmental assessment on U.S. Industrial sectors: Investment for improvement in operational and environmental performance to attain corporate sustainability," Energy Economics, Elsevier, vol. 45(C), pages 254-267.
    5. Sueyoshi, Toshiyuki & Goto, Mika, 2015. "DEA environmental assessment in time horizon: Radial approach for Malmquist index measurement on petroleum companies," Energy Economics, Elsevier, vol. 51(C), pages 329-345.
    6. Toshiyuki Sueyoshi, 2017. "Damages to return with a possible occurrence of eco-technology innovation measured by DEA environmental assessment," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 6(1), pages 1-14, December.
    7. Sueyoshi, Toshiyuki & Yuan, Yan & Li, Aijun & Wang, Daoping, 2017. "Methodological comparison among radial, non-radial and intermediate approaches for DEA environmental assessment," Energy Economics, Elsevier, vol. 67(C), pages 439-453.
    8. Sueyoshi, Toshiyuki & Goto, Mika, 2019. "The intermediate approach to sustainability enhancement and scale-related measures in environmental assessment," European Journal of Operational Research, Elsevier, vol. 276(2), pages 744-756.
    9. Sueyoshi, Toshiyuki & Wang, Derek, 2014. "Sustainability development for supply chain management in U.S. petroleum industry by DEA environmental assessment," Energy Economics, Elsevier, vol. 46(C), pages 360-374.
    10. Sueyoshi, Toshiyuki & Goto, Mika, 2016. "Undesirable congestion under natural disposability and desirable congestion under managerial disposability in U.S. electric power industry measured by DEA environmental assessment," Energy Economics, Elsevier, vol. 55(C), pages 173-188.
    11. Tomikawa, Tadaaki & Goto, Mika, 2022. "Efficiency assessment of Japanese National Railways before and after privatization and divestiture using data envelopment analysis," Transport Policy, Elsevier, vol. 118(C), pages 44-55.
    12. Sueyoshi, Toshiyuki & Goto, Mika & Wang, Derek, 2017. "Malmquist index measurement for sustainability enhancement in Chinese municipalities and provinces," Energy Economics, Elsevier, vol. 67(C), pages 554-571.
    13. Sueyoshi, Toshiyuki & Yuan, Yan, 2015. "China's regional sustainability and diversified resource allocation: DEA environmental assessment on economic development and air pollution," Energy Economics, Elsevier, vol. 49(C), pages 239-256.
    14. Sueyoshi, Toshiyuki & Yuan, Yan, 2017. "Social sustainability measured by intermediate approach for DEA environmental assessment: Chinese regional planning for economic development and pollution prevention," Energy Economics, Elsevier, vol. 66(C), pages 154-166.
    15. Sueyoshi, Toshiyuki & Goto, Mika, 2012. "DEA environmental assessment of coal fired power plants: Methodological comparison between radial and non-radial models," Energy Economics, Elsevier, vol. 34(6), pages 1854-1863.
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    17. Sueyoshi, Toshiyuki & Li, Aijun & Liu, Xiaohong, 2019. "Exploring sources of China's CO2 emission: Decomposition analysis under different technology changes," European Journal of Operational Research, Elsevier, vol. 279(3), pages 984-995.

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