Management And Accounting Web

Budgeting Bibliography L-Z

A-K  |  L-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Budgeting Main Page | Standard Costing Main Page

Labus, H. L. 1968. The fusion of cost accounting and industrial engineering. Management Accounting (November): 57-59.

Ladin, E. 1962. The role of the accountant in operations analysis. The Accounting Review (April): 289-294. (JSTOR link). (Operations analysis is also referred to as operations research).

Lalli, W. R. (Editor). 2004. Handbook of Budgeting. John Wiley & Sons.

Lalli, W. R. 2006. Handbook of Budgeting: 2006 Cumulative Supplement (Handbook of Budgeting Supplement). Wiley.

Lam, M., M. Carver and D. Miller. 2008. Implementing a target budget for Prattville, Alabama. Strategic Finance (October): 38-43.

Lamberson, P. J. and S. E. Page. 2012. Optimal forecasting groups. Management Science (April): 805-810.

Lamoreaux, M. G. 2011. Planning for uncertainty: New approach to forecasting guides companies in unpredictable economy. Journal of Accountancy (October): 32-36.

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Lapsley, I. 2001. The accounting-clinical interface-implementing budgets for hospital doctors. Abacus 37(1): 79-109.

Lapsley, I., A. Midwinter, T. Nambiar and I. Steccolini. 2011. Government budgeting, power and negotiated order. Management Accounting Research (March): 16-25.

Largerquist, E. A. 1956. Budgeting for departmental cost control. N.A.C.A. Bulletin (April): 956-963.

Larson, J. G. 1952. Utilizing past, present and future costs. N.A.C.A. Bulletin (February): 695-704.

Latimer, M. F. 2001. Linking strategy-based costing and innovation-based budgeting. Strategic Finance (March): 38-42.

Lau, C. M. and C. Buckland. 2001. Budgeting - The role of trust and participation: A research note. Abacus 37(3): 369-388.

Lau, C. M. and J. J. Tan. 1998. The impact of budget emphasis, participation and task difficulty on managerial performance: A cross-cultural study of the financial services sector. Management Accounting Research (June): 163-183.

Lau, C. M. and S. L. C. Tan. 2006. The effects of procedural fairness and interpersonal trust on job tension in budgeting. Management Accounting Research (June): 171-186.

Lau, C. M. and S. L. C. Tan. 2012. Budget targets as performance measures: The mediating role of participation and procedural fairness. Advances in Management Accounting (20): 151-185.

Lazarus, A. 1924. Budgeting for the newspaper. Journal of Accountancy (September): 174-182.

Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136 .

Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.

Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167 .

Leitch, R. A., R. E. Steuer and J. T. Godfrey. 1995. A search process for multiple-objective management accounting problems: A budget illustration. Journal of Management Accounting Research (7): 87-121.

Leong, K. C. and J. L. Deur. 1980. Financial planning and accounting control in telephone companies. Management Accounting (July): 19-22.

Lev, B. 1969. Testing a prediction method form multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 182-197. (JSTOR link).

Levin, M. H. 2012. New York enacts an on-time budget for the second straight year. The CPA Journal (July): 54-55.

Libby, T. 1999. The influence of voice and explanation on performance in a participative budgeting setting. Accounting, Organizations and Society 24(2): 125-137.

Libby, T. 2001. Referent cognitions and budgetary fairness: A research note. Journal of Management Accounting Research (13): 91-105.

Libby, T. and R. M. Lindsay. 2007. Beyond budgeting or better budgeting? Strategic Finance (August): 46-51.

Libby, T. and R. M. Lindsay. 2010. Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research (March): 56-75.

Licata, M. P., R. H. Strawser and R. B. Welker. 1986. A note on participation in budgeting and locus of control. The Accounting Review (January): 112-117. (JSTOR link).

Likierman, A. 2000. Changes to managerial decision-taking in U.K. central government. Management Accounting Research (June): 253-261.

Lin, W. T. 1978. Multiple objective budgeting models: A simulation. The Accounting Review (January): 61-76. (JSTOR link).

Lincoln, E. E. 1926. Sales and orders as an aid in forecasting. Harvard Business Review (October): 41-46.

Lindsay, R. M. and T. Libby. 2007. Svenska Handelsbanken: Controlling a radically decentralized organization without budgets. Issues in Accounting Education (November): 625-640.

Lindsay, W. M. and L. W. Rue. 1980. Impact of the organization environment on the long-range planning process: A contingency view. The Academy of Management Journal 23(3): 385-404. (JSTOR link).

Lipinski, A. J. 1964. Planning for the company growth. N.A.A. Bulletin (November): 37-41.

Lippitt, V. G. 1968. Accountants and sales forecasters - Partners for profits. Management Accounting (March): 51-58.

Listebarger, K. 1957. Using an index to anticipate impact of cost changes. N.A.C.A. Bulletin (May): 1135-1141.

Litschert, R. J. 1967. Some characteristics of organization for long-range planning. The Academy of Management Journal 10(3): 247-256. (JSTOR link).

Litschert, R. J. 1968. Some characteristics of long-range planning: An industry study. The Academy of Management Journal 11(3): 315-328. (JSTOR link).

Litschert, R. J. 1971. The structure of long-range planning groups. The Academy of Management Journal 14(1): 33-43. (JSTOR link).

Livingstone, J. L. 1975. Organization goals and the budget process. Abacus 11(1): 37-48.

Locke, E. and D. Schweiger. 1979. Participation in decision making: One more look. Research in Organizational Behavior (1): 265-339.

Loeb, M. 1974. Comments on budget forecasting and operating performance. Journal of Accounting Research (Autumn): 362-366. (JSTOR link).

Loncar, F. E. 1956. Budgetary planning - Yesterday and today. N.A.C.A. Bulletin (April): 949-955.

Lorek, K. S. and G. L. Willinger. 2003. The earnings forecasting conundrum. Management Accounting Quarterly (Fall): 63-68.

Lovallo, D. and D. Kahneman. 2003. Delusions of success: How optimism undermines executive decisions. Harvard Business Review (July): 56-63. (How to inject more reality into forecasting).

Lowe, E. and R. Shaw. 1968. An analysis of managerial biasing: Evidence from a company's budgeting process. The Journal of Management Studies (October): 304-315.

Lowe, L. S., C. R. Roberts and J. W. Cagley. 1980. Your sales forecast-marketing budget relationship: Is it consistent? Management Accounting (January): 29-31, 46.

Luca, M., J. Kleinberg and S. Mullainathan. 2016. Algorithms need managers, too: Know how to get the most out of your predictive tools. Harvard Business Review (January/February): 96-101.

Luepker, L. W. 1969. Budgeting - Boon or bust? Management Accounting (April): 31-32.

Luh, M. J. Jr. 1972. Forecasting and budgeting in a research firm. Management Accounting (June): 35-39, 42.

Lui, L. Y. J., J. J. Robinson and J. Martin. 2003. An application of activity-based budgeting: A UK experience. Journal of Cost Management (September/October): 30-36.

Lukka, K. 1988. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society 13(3): 281-301.

Lundquist, W. H. 1964. Fundamentals of short and long-term cash forecasting. N.A.A. Bulletin (April): 49-55.

Lurie, A. G. 1953. Controlling research costs with a budget. N.A.C.A. Bulletin (March): 894-901.

Lynn, E. S. 1960. Appropriation-expenditure accounting. The Accounting Review (January): 129-132. (JSTOR link).

Lynn, M. P. and R. L. Madison. 2004. A closer look at rolling budgets. Management Accounting Quarterly (Fall): 60-64.

Mabert, V. A. and R. C. Radcliffe. 1974. A forecasting methodology as applied to financial time series. The Accounting Review (January): 61-75. (JSTOR link).

Macintosh, N. B. and J. J. Williams. 1992. Managerial roles and budgeting behavior. Behavioral Research In Accounting (4): 23-48.

Mackey, J. T. and H. D. Pforsich. 2006. Beating the budget. Strategic Finance (September): 47-50. (Focus on continuous improvement).

Macleod, R. K. 1971. Program budgeting works in nonprofit institutions. Harvard Business Review (September-October): 45-56.

Madden, J. T. 1928. Economic considerations affecting commercial budgets. N.A.C.A Bulletin (July 15): 1289-1300.

Magee, R. P. 1980. Equilibria in budget participation. Journal of Accounting Research (Autumn): 551-573. (JSTOR link).

Magner, N., R. B. Welker and T. L. Campbell. 1995. The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note. Accounting, Organizations and Society 20(7-8): 611-618.

Mahlendorf, M. D., U. Schaffer and O. Skiba. 2015. Antecedents of participative budgeting - A review of empirical evidence. Advances in Management Accounting (25): 1-27.

Maiga, A. S. 2005. Antecedents and consequences of budget participation. Advances in Management Accounting (14): 211-231.

Maiga, A. S. and F. A. Jacobs. 2007. Budget participation's influence on budget slack: The role of fairness perceptions, trust and goal commitment. Journal of Applied Management Accounting Research (Winter): 39-58.

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Mak, Y. T. and M. L. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.

Makridakis, S., R. M. Hogarth and A. Gaba. 2010. Why forecasts fail. What to do instead? MIT Sloan Management Review (Winter): 83-90.

Mankins, M. C. and R. Steele. 2006. Stop making plans start making decisions. Harvard Business Review (January): 76-84.

Mannino, P. V. and K Milani. 1992. Budgeting for and international business. Management Accounting (February): 36-41.

Manteuffel, C. E. 1954. A case in systematic sales forecasting. N.A.C.A. Bulletin (March): 819-828.

Manthey, P. S. 1966. Scheduling and profit planning by utilizing the ratio-analysis method of linear programming. Management Accounting (June): 33-43.

Manthey, P. S. 1967. Profit planning using forecast schedules. Management Accounting (January): 13-30.

Marginson, D. and S. Ogden. 2005. Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviours. Accounting, Organizations, and Society 30(5): 435-456.

Marginson, D. E. W. 1999. Beyond the budgetary control system: Towards a two-tiered process of management control. Management Accounting Research (September): 203-230.

Markwalder, A. S. 1974. A vote for profit forecasting. Management Accounting (December): 23-25.

Marple, R. P. 1946. Combining the forecast and flexible budgets. The Accounting Review (April): 140-148. (JSTOR link).

Marquette, R. P. and R. K. Fleischman. 1992. Government/business synergy: Early American innovations in budgeting and cost accounting. The Accounting Historians Journal 19(2): 123-145. (JSTOR link).

Marquis, L. M., J. J. Surdick and W. R. Wood. 1992. Discretionary spending as a source of model specification bias in statistical cost estimation. Management Accounting Research (September): 229-243.

Marsh, W. P. 1940. Budgeting for the smaller company. N.A.C.A. Bulletin (June 1): 1233-1243.

Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter9.htm

Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Appendix: Example 9-2. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter9Appendix.htm

Martin, J. R. Not dated. Chapter 10: Standard Full Absorption Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter10.htm

Martin, J. R. 1985. The complementary techniques of profit planning and performance analysis: A microcomputer application. Cost and Management (July-August): 25-29.

Martin, J. R. 1987. Integrating the major concepts and techniques of cost and management accounting: A recommendation. Issues in Accounting Education (Spring): 72-84.

Marvin, K. E. 1960. An approach to cost estimating by formulas. N.A.A. Bulletin (July): 31-42.

Marvin, K. E. 1963. Development and potentials of a formula estimating capability. N.A.A. Bulletin (October): 19-29.

Mastromano, F. M. 1968. Information technology applied to profit planning. Management Accounting (October): 22-25.

Mattessich, R. 1961. Budgeting models and system simulation. The Accounting Review (July): 384-397. (JSTOR link).

Matthews, A. F. Jr. 1949. Controlling manufacturing expenses through applied flexible budgeting. N.A.C.A. Bulletin (December): 455-462.

May, P. A. 1973. The budgeting process. Management Accounting (January): 19-25.

Mayston, D. J. 1998. Devolved budgeting, formula funding and equity. Management Accounting Research (March): 37-54.

McAnly, H. T. 1958. Bringing the budget to bear on operations. N.A.A. Bulletin (January): 41-49.

McCann, D. 2012. Too much data, too little judgment: Financial planning and analysis staff can't help CFOs make the right moves until they learn to apply more subjectivity in their analyses. CFO (May): 32-34.

McCaskey, M. B. 1974. A contingency approach to planning: Planning with goals and planning without goals. The Academy of Management Journal 17(2): 281-291. (JSTOR link).

McDonald, J. E. and C. A. Johnson. 1957. Cost control budgeting which extends to daily reporting. N.A.A. Bulletin (November): 53-59.

McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.

McGrew, H. 1949. A case study in the budgeting of airline revenue, expense, and capital outlay. N.A.C.A. Bulletin (March 15): 833-847.

McKenzie, J. L. and G. L. Melling. 2001. Skills-based human capital budgeting: A strategic initiative, not a financial exercise. Journal of Cost Management (May/June): 30-36.

McKinsey, J. O. 1922. Relation of budgetary control to cost accounting. National Association of Cost Accountants Official Publications (January 15): 3-14.

McLean, T. 1996. Bureaucratic and craft administration of the production process: The formation of accounting and non-accounting control arrangements. Management Accounting Research (March): 119-134.

McMahon, R. F. 1960. Organizing a forecast and budget program - Basic considerations. N.A.A. Bulletin (November): 41-52.

McMillan, E. J. 2010. Not-for-Profit Budgeting and Financial Management, 4th edition. Wiley.

McMullen, K. E. 1961. Effective overhead budgeting. N.A.A. Bulletin (September): 49-61.

McNaboe, E. J. 1966. Flexible budgeting through electronic data processing. Management Accounting (March): 9-16.

Mensah, Y. M. 1988. Exercising budgetary control in automated production environments. Contemporary Accounting Research 5(1): 222-249.

Merchant, K. and J. Manzoni. 1989. Achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558.

Merchant, K. A. 1981. The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review (October): 813-829. (JSTOR link).

Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society 9(3-4): 291-307.

Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society (9): 291-307.

Merchant, K. A. 1990. How challenging should profit budget targets be? Management Accounting (November): 46-48.

Merchant, K. A. 1985. Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society 10(2): 201-210.

Merchant, K. A. and J. Manzoni. 1989. The achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558. (JSTOR link).

Merrifield, D. E. 1949. Keying the sales budget to customer buying needs. N.A.C.A. Bulletin (January 1): 547-550.

Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.

Merz, C. M. 1975. Measuring sales forecast accuracy. Management Accounting (July): 53-54, 58.

Messer, R. 2009. Death of a budget: Replacing a business icon. Cost Management (November/December): 34-40. (Messer recommends replacing the budget with the prior years' actual results).

Metzger, L. M. 1990. Using PERT in the budgeting process. Journal of Cost Management (Winter): 20-27.

Mia, L. 1988. Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society 13(5): 465-475.

Mia, L. 1989. The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note. Accounting, Organizations and Society 14(4): 347-357.

Milani, K. 1975. The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review (April): 274-284. (JSTOR link).

Milani, K. and J. M. Rivera. 2004. The rigorous business of budgeting for international operations. Management Accounting Quarterly (Winter): 38-50.

Miller, W. W. 1947. Costs for plans and policies. N.A.C.A. Bulletin (September 15): 55-64.

Millians, P. M. 1947. Profit planning and budgetary control. The Accounting Review (January): 65-68. (JSTOR link).

Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Mobley, W. H. and B. M. Meglino. 1977. A behavioral choice model analysis of the budget allocation behavior of academic deans. The Academy of Management Journal 20(4): 564-572. (JSTOR link).

Mock, T. J. 1973. The value of budget information. The Accounting Review (July): 520-534. (JSTOR link).

Moe, G. A. 1943. The Bureau of the Budget and governmental budgeting in wartime. N.A.C.A. Bulletin (September 15): 43-62.

Moll, J. an Z. Hoque. 2011. Budgeting for legitimacy: The case of an Australian university. Accounting, Organizations and Society 36(2): 86-101.

Montgomery, P. 2002. Effective rolling forecasts. Strategic Finance (February): 41-44.

Mookherjee, D. and S. Reichelstein. 1997. Budgeting and hierarchical control. Journal of Accounting Research (Autumn): 129-155. (JSTOR link).

Moore, G. A. 2007. To succeed in the long term, focus on the middle term. Harvard Business Review (July-August): 84-90.

Moore, L. J. and D. F. Scott Jr. 1971. Long-range planning and the decentralized firm. Management Accounting (November): 35-39.

Moravec, A. F. 1959. The operations research approach to the budget forecast - A case study. N.A.A. Bulletin (June): 15-23.

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Mulligan, R. G. 1966. Forecasting and recording profits for incentive type contracts (PERT/Fee). Management Accounting (June): 48-56.

Mullins, E. N. Jr. 1975. Variable budgeting for financial planning and control. Management Accounting (February): 43-45.

Murphy, A. E. 1934. The "how" of budgeting. N.A.C.A Bulletin (March 15): 839-849.

Murphy, M. L. 2017. Using surplus budgeting to advance and sustain your mission. Journal of Accountancy (February): 40-43.

Murphy, R. C. 1975. A computer model approach to budgeting. Management Accounting (June): 34-36, 38.

Murray, D. 1990. The performance effects of participative budgeting: An integration of intervening and moderating variables. Behavioral Research In Accounting (2): 104-123.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

Murray, J. P. 1953. Flexing the flexible budget before - Not after. N.A.C.A. Bulletin (November): 321-329.

Nakano, I. 1976. The usefulness of probabilistic accounting data. Abacus 12(2): 125-136.

National Association of Accountants. 1960. Practice Reports: Uses of fixed/variable cost separation - Uses in cost control, profit structure study and planning. N.A.A. Bulletin (June - Section 3): 26-33.

National Association of Accountants. 1964. Digest of NAA Research Report No. 42 Long-range profit planning. N.A.A. Bulletin (November): 42-45.

Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494. (JSTOR link).

Needles, B. E. Jr. 1971. Budgeting techniques: Subjective to probabilistic. Management Accounting (December): 39-45.

Nelson, C. R. 1971. Discussion of a statistical model of earnings estimation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 191-192. (JSTOR link).

Nerlove, M. and S. Wage. 1964. On the optimality of adaptive forecasting. Management Science (January): 207-224. (JSTOR link).

Neth, J. T. 1966. Program budgets for a marketing group. Management Accounting (June): 8-17.

Neumann, B. R. 2001. Streamline budgeting in the new millennium. Strategic Finance (December): 44-49.

Nichols, D. R. 1969. PPBS: A challenge to non-profit accounting. Management Accounting (November): 12-13.

Nikias, A. D., S. T. Schwartz and R. A. Young. 2009. A note on bundling budgets to achieve management control. Journal of Accounting Education 27(3): 168-184.

Nikias, A. D., S. T. Schwartz, E. E. Spires, J. R. Wollscheid and R. A. Young. 2010. The effects of aggregation and timing on budgeting: An experiment. Behavioral Research In Accounting 22(1): 67-83.

Noll, P. A. and E. A. Radetsky. 1964. Values of profit planning. N.A.A. Bulletin (February): 36.

Nouri, H. 1994. Using organizational commitment and job involvement to predict budgetary slack: A research note. Accounting, Organizations and Society 19(3): 289-295.

Nouri, H. and L. Kyj. 2013. An experimental examination of the combined effects of normative and instrumental commitments on budgetary slack creation: Comparing individuals versus group members. Advances in Management Accounting (22): 225-260.

Nouri, H. and R. J. Parker. 1996. The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral Research In Accounting (8): 74-90.

Nouri, H. and R. J. Parker. 1998. The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society 23(5-6): 467-483.

Nouri, H., G. Blau and A. Shahid. 1995. The effect of socially desirable responding (SDR) on the relation between budgetary participation and self-reported job performance. Advances in Management Accounting (4): 163-177.

Nouri, H., L. Kyj and A. Dunk. 1999. The effect of performance reporting on budgetary participation: An attribution theory analysis. Advances in Management Accounting (8): 211-223.

Oakes, L. S., B. Townley and D. J. Cooper. 1998. Business planning as pedagogy: Language and control in a changing institutional field. Administrative Science Quarterly 43(2): 257-292. (JSTOR link).

Oberlander, H. G. 1951. Working papers for the operating budget. N.A.C.A. Bulletin (October): 189-207.

O'Brien, W. F. Jr. 1952. Budgetary control in a research and development company. N.A.C.A. Bulletin (March): 838-860.

O'Connor, N. G. 1995. The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society 20(5): 383-403.

Odegaard, O. T. 1964. When planning contract production, add the financial dimension. N.A.A. Bulletin (June): 9-18.

O'Grady, W., C. Akroyd and I. Scott. 2017. Beyond budgeting: Distinguishing modes of adaptive performance management. Advances in Management Accounting (29): 33-35.

Olando, J. 2009. Turning budgeting pain into budgeting gain. Strategic Finance (March): 46-51.

O'Leary, D. E. 2013. Internal corporate prediction markets: "From each according to his bet". International Journal of Accounting Information Systems 14(2): 89-103.

Oles, F. Z. 1951. Comprehensive budgetary control. N.A.C.A. Bulletin (October): 123-145.

Oles, F. Z. 1953. Budgeting is the road to cost reduction. N.A.C.A. Bulletin (November): 330-335.

Omlor, J. J. 1970. Management information system for direct planning, forecasting and budgeting. Management Accounting (March): 13-16.

Onsi, M. 1973. Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review (July): 535-548. (JSTOR link).

Ortman, R. F. and D. D. Blackman. 1981. Corporate planning - How successful is it? Management Accounting (July): 16-20.

Osler, P. W. 1956. Estimating gross profit under standard costs. N.A.C.A. Bulletin (March): 897-903.

Osler, P. W. 1971. Long range forecasts: Where do we go from here. Management Accounting (January): 21-23.

Osteryoung, J. S. and D. Denslow. 2003. So You Need to Write a Business Plan. South-Western Educational Publishing.

Ostrow, P. B. 1963. Budgeting, forecasting - and planning. N.A.A. Bulletin (April): 40.

O'Sullivan, K. 2010. From adversity, better budgets: Tempted to abandon budgeting altogether, companies have instead taken it to a new level. CFO (June): 44-48 .

Otley, D. and A. Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning. Accounting, Organizations and Society 25(4-5): 497-510. (Summary).

Otley, D. and R. M. Pollanen. 2000. Budgetary criteria in performance evaluation: A critical appraisal using new evidence. Accounting, Organizations and Society 25(4-5): 483-496.

Otley, D. T. 1978. Budget use and managerial performance. Journal of Accounting Research (Spring): 122-149. (JSTOR link).

Otley, D. T. 1982. Budgets and managerial motivation. Journal of General Management (8): 26-42.

Otley, D. T. 1985. The accuracy of budget estimates: Some statistical evidence. Journal of Business, Finance and Accounting (12): 415-428.

Owen, H. S. 1926. Preparation and administration of the budget. N.A.C.A Bulletin (October 1): 80-87.

Owens, V. C. Jr. 1958. A magazine publisher's adoption of budgeting and direct costing. N.A.A. Bulletin (November): 57-64.

Özer, O, Y. Zheng and Y. Chen. 2011. Trust in forecast information sharing. Management Science (June): 1111-1137.

Palecek, J. M. 1960. Machine accounting tabulations for budgetary planning. N.A.A. Bulletin (November): 75-82.

Palmer, J. L. 1925. Production budgeting. N.A.C.A Bulletin (October 15): 98-103 .

Panaro, J. R. 1967. The future of computerized sales forecasting. Management Accounting (August): 46-48.

Panchamukhi, V. R. 1967. Inflow of private capital and choice of planning strategies. Management Science (February): B255-B278. (JSTOR link).

Pansza, H. G. 1962. Rx - Effective budgeting. N.A.A. Bulletin (November): 61-62.

Park, C. 1951. Giving budgeting appeal for the foreman. N.A.C.A. Bulletin (October): 181-188.

Parker, L. D. 1976. Goal congruence: A misguided accounting concept. Abacus 12(1): 3-13.

Parker, L. D. 1984. The behavioral impact of budgets: Early accounting contributions. The Accounting Historians Journal 11(1): 119-123. (JSTOR link).

Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.

Parker, L. D. 2002. Budgetary incrementalism in a Christian bureaucracy. Management Accounting Research (March): 71-100.

Parker, R. J. and L. Kyj. 2006. Vertical information sharing in the budgeting process. Accounting, Organizations, and Society 31(1): 27-45.

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