This article discusses the common accounting and disclosure mistakes and oversights of smaller SEC reporting companies engaged in oil and gas activities.

Auditor's Perspective: Common Mistakes Made by Small Public Oil & Gas Companies. Labay, Jeff; Norris, Jay; and Rouziek, Miriam, Summer 2012, pp. 1‑7.

Oil and gas accounting systems in developing countries such as Libya may differ from full cost and successful efforts principles. This paper provides a perspective from an emerging economy (Libya), who does not apply global standards, gaining insight into an alternative reporting framework, and an understanding of the choices being made by agency entities reporting to their principal (the Libyan Government).

Accounting for Oil and Gas Upstream Activities: A Study in Discretionary Reporting Behavior in Libya. Eldanfour, Ibrahim and McChlery, Stuart, Summer 2012, pp. 8‑28.

This article compares the energy cost of The General Motors Chevrolet Volt and the Toyota Prius, as it relates to the corresponding green objective.

Financial Pathway to Green. Huang, Qian and Ng, Chee, Summer 2012, pp. 29‑34.

This paper follows a companion discussion paper to the Reportable Quantities of Natural Gas Liquids Reserves discussion paper published in the Petroleum Accounting and Financial Management Journal, Spring 2012, Vol. 31. No. 1., which focused on contractual and processing economics aspects of natural gas liquid production that should be key determinants of reserves reporting. This discussion paper focuses on a more robust review of GAAP considerations related to NGL reserves.

GAAP Considerations and Reportable Quantities of Natural Gas Liquids Reserves. Sparger, John Robert, Summer 2012, pp. 35‑66.

This article discusses the elements and character of cloud computing, deployment models, scope and control among cloud service models, organization adoption of cloud computing and related security concerns.

Securing Data in Cloud Computing Environments. Stavinoha, Ken, Summer 2012, pp. 67‑90.