Management And Accounting Web

Change and Risk Management Bibliography A-E

A-E | F-L | M-Z

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

Change & Risk Management Main Page | Structure/Restructure Main Page

"An industrial enterprise is much like a ship. The ship may be well constructed, her cargo carefully stowed and her navigation perfect. She may be sailing a well-charted sea in all serenity. But suddenly a cloud appears on the horizon, a storm arises, the ship is buffeted and beaten. She may be thrown off her course, be delayed or possibly disabled. If the storm is severe enough she may, perhaps, be wrecked. So with an industrial enterprise." J. S. Broad. 1936. The Accounting Review (March): 32-35. Comments on Paton, W. A. 1936. Valuation of the business enterprise. The Accounting Review (March): 26-32. (JSTOR link).

Aaker, D. A. and R. Jacobson. 1987. The role of risk in explaining differences in profitability. The Academy of Management Journal 30(2): 277-296. (JSTOR link).

Abbey, A. and J. W. Dickson. 1983. R&D work climate and innovation in semiconductors. The Academy of Management Journal 26(2): 362-368. (JSTOR link).

Abdel-Khalik, A. R., P. R. Graul and J. D. Newton. 1986. Reporting uncertainty and assessment of risk: Replication and extension in a Canadian setting. Journal of Accounting Research (Autumn): 372-382. (JSTOR link).

Abdellaoui, M., E. Diecidue and A. Öncüler. 2011. Risk preferences at different time periods: An experimental investigation. Management Science (May): 975-987.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Abrahamson, E. 2000. Change without pain. Harvard Business Review (July-August): 75-79. (Summary).

Abrahamson, E. 2004. Avoiding repetitive change syndrome. MIT Sloan Management Review (Winter): 93-95.

Accola, W. L. 1994. Assessing risk and uncertainty in new technology investments. Accounting Horizons (September): 19-35.

Ackoff, R. L. J. Magidson and H. J. Addison. 2006. Idealized Design: How to Dissolve Tomorrow's Crisis...Today. Pearson Prentice Hall.

Adamson, W. R. 2016. Book review: A concrete path for big change, and IMA opens Singapore office. Strategic Finance (July): 11. (Sweeney, J. Moving the Needle).

Adizes, I. 1990. Corporate Lifecycles: How and Why Corporations Grow and Die and What to Do About It. Prentice Hall.

Adner, R. 2006. Match your innovation strategy to your innovation ecosystem. Harvard Business Review (April): 98-107.

Afterman, A. B. 2015. The issue of cyber risk disclosures. The CPA Journal (November): 52-64.

Ahuja, G. 2000. Collaboration networks, structural holes, and innovation: A longitudinal study. Administrative Science Quarterly 45(3): 425-455. (JSTOR link).

Alali, F. A. and C. Yeh. 2012. Cloud computing: Overview and risk analysis. Journal of Information Systems (Fall): 13-33.

Alexander, J. A. 1991. Adaptive change in corporate control practices. The Academy of Management Journal 34(1): 162-193. (JSTOR link).

Alexy, O., P. Criscuolo and A. Salter. 2009. Does IP strategy have to cripple open innovation? MIT Sloan Management Review (Fall): 71-77.

Allen, J. L. and M. Scher. 1979. Risk analysis for nonmathematicians. Management Accounting (October): 55-58.

Allen, L., J. Boudoukh and A. Saunders. 2003. Understanding Market, Credit, and Operational Risk: The Value at Risk Approach. Blackwell Publishing.

Allmendinger, J. and J. R. Hackman. 1996. Organizations in changing environments: The case of East German symphony orchestras. Administrative Science Quarterly 41(3): 337-369. (JSTOR link).

Altman, E. I. and G. Sabato. 2007. Modelling credit risk for SMEs: Evidence from the U.S. market. Abacus 43(3): 332-357.

Amabile, T. M. 1988. A model of creativity and innovation in organizations. Research in Organizational Behavior (10). Greenwich, CT: JAI Press: 123-167.

Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).

Amabile, T. M. and R. Conti. 1999. Changes in the work environment for creativity during downsizing. The Academy of Management Journal 42(6): 630-640. (JSTOR link).

Amabile,T. M., C. N. Hadley and S. J. Kramer. 2002. Creativity under the gun. Harvard Business Review (August): 52-61.

Amariuta, I., D. P. Rutenberg and R. Staelin. 1979. How American executives disagree about the risks of investing in Eastern Europe. The Academy of Management Journal 22(1): 138-151. (JSTOR link).

Amato, H. N., E. E. Anderson and D. W. Harvey. 1976. A general model of future period warranty costs. The Accounting Review (October): 854-862. (JSTOR link).

Amato, N. 2013. How to conduct a risk workshop. Journal of Accountancy (December): 24-27.

Amburgey, T. L. and T. Dacin. 1994. As the left foot follows the right? The dynamics of strategic and structural change. The Academy of Management Journal 37(6): 1427-1452. (JSTOR link).

Amburgey, T. L., D. Kelly and W. P. Barnett. 1993. Resetting the clock: The dynamics of organizational change and failure. Administrative Science Quarterly 38(1): 51-73. (JSTOR link).

Amernic, J. H. and R. J. Craig. 2000. Accountability and rhetoric during a crisis: Walt Disney's 1940 letter to stockholders. The Accounting Historians Journal 27(2): 49-86. (JSTOR link).

Amis, J., T. Slack and C. R. Hinings. 2004. The pace, sequence, and linearity of radical change. The Academy of Management Journal 47(1): 15-39. (JSTOR link).

Amit, R. and B. Wernerfelt. 1990. Why do firms reduce business risk? The Academy of Management Journal 33(3): 520-533. (JSTOR link).

Amit, R. and C. Zott. 2012. Creating value through business model innovation. MIT Sloan Management Review (Spring): 41-49.

Amit, R. and J. Livnat. 1988. Diversification and the risk-return trade-off. The Academy of Management Journal 31(1): 154-166. (JSTOR link).

Amram, M. 2002. Value Sweep: Mapping Corporate Growth Opportunities. Harvard Business School Press.

Anand, N., H. K. Gardner and T. Morris. 2007. Knowledge-based innovation: Emergence and embedding of new practice areas in management consulting firms. The Academy of Management Journal 50(2): 406-428. (JSTOR link).

Anders, S. B. 2016. Governance, risk management, and compliance: OCEG and the network. The CPA Journal (March): 64-65.

Anderson, D. and L. A. Anderson. 2001. Beyond Change Management: Advanced Strategies for Today's Transformational Leaders. Jossey-Bass.

Anderson, E. T. and D. Simester. 2011. A step-by-step guide to smart business experiments. Harvard Business Review (March): 98-105.

Anderson, H., S. Lawin, V. Lobo, C. London, and R. Siegelman. 2001. Not all VCs are created equal. MIT Sloan Management Review (Summer): 88-92. (Five venture capitalists explain why entrepreneurs should search for the smart money).

Anderson, J. and C. Markides. 2007. Strategic innovation at the base of the pyramid. MIT Sloan Management Review (Fall): 83-88.

Anderson, L. A. and D. Anderson. 2001. The Change Leader's Roadmap: How to Navigate Your Organization's Transformation. Jossey-Bass.

Anderson, P. and M. L. Tushman. 1990. Technological discontinuities and dominant designs: A cyclical model of technological change. Administrative Science Quarterly 35(4): 604-633. (JSTOR link).

Anderson, S. 1995. A framework for assessing cost management system changes: The case of activity based costing implementation at General Motors, 1986-1993. Journal of Management Accounting Research (7): 1-51. (Summary).

Anderson, S. 2016. Third-party risk: How to trust your partners: Risk managers are increasingly focusing on third-party risks, hoping to control new threats to performance and reputation. But trust still factors heavily. Journal of Accountancy (May): 56-61.

Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.

Andrew, J. R. and H. L. Sirkin. 2003. Innovating for cash. Harvard Business Review (September): 76-83. (Three approaches to innovation: Integrator - Manage all the steps to generate profits from an idea; Orchestrator - Focus on some steps and link with partners to perform the rest; and Licensor - License the innovation to another company to take it to market).

Angle, H. L. and J. L. Perry. 1981. An empirical assessment of organizational commitment and organizational effectiveness. Administrative Science Quarterly 26(1): 1-14. (JSTOR link).

Anthony, S. C., D. S. Duncan and P. M. A. Siren. 2014. Build an innovation engine in 90 days. Harvard Business Review (December): 59-68.

Anthony, S. D. 2009. Major league innovation. Harvard Business Review (October): 51-54.

Anthony, S. D. 2012. The new corporate garage. Harvard Business Review (September): 44-53. (The fourth era of innovation).

Anthony, S. D., M. Eyring and L. Gibson. 2006. Mapping your innovation strategy. Harvard Business Review (May): 104-113.

Anthony, S. D., M. W. Johnson and J. V. Sinfield. 2008. Institutionalizing innovation. MIT Sloan Management Review (Winter): 45-53.

Arena, M., M. Arnaboldi and G. Azzone. 2010. The organizational dynamics of enterprise risk management. Accounting, Organizations and Society 35(7): 659-675.

Argenti, P. 2002. Crisis communication: Lessons from 9/11. Harvard Business Review (December): 103-119.

Argyris, C. 1970. Intervention Theory and Method. Reading, MA: Addison Wesley.

Argyris C. 1977. Organizational learning and management information systems. Accounting, Organizations and Society 2(2): 113-123.

Argyris, C. 1982. Reasoning, Learning, and Action. San Francisco: Jossey-Bass.

Argyris, C. 1985. Strategy change, and Defensive Routines. New York: Harper & Row.

Argyris, C. 1988. Producing knowledge that is generalizable and usable for practice: A review. Accounting, Organizations and Society 13(1): 101-106.

Argyris, C. 1990. Overcoming Organizational Defenses: Facilitating Organizational Learning. Needham, MA: Allyn & Bacon.

Argyris, C. 1991. Teaching smart people to learn. Harvard Business Review (May-June): 99-109.

Argyris, C. 1993. Knowledge for Action. San Francisco: Jossey-Bass.

Argyris, C. 1993. Education for leading learning. Organizational Dynamics (Winter).

Argyris, C. 1999. On Organizational Learning. Blackwell Publishing.

Argyris, C. and D. Schon. 1978. Organizational Learning: A Theory of Action Perspective. Addison-Wesely.

Argyris, C. and R. S. Kaplan. 1994. Implementing new knowledge: The case of activity-based costing. Accounting Horizons (September): 83-105. (Summary).

Armenakis, A. and L. Smith. 1978. A practical alternative to comparison group designs in OD evaluations: The abbreviated time series design. The Academy of Management Journal 21(3): 499-507. (JSTOR link).

Arms, D. and T. Bercik. 2015. Preparing for ASC 606: How to use change management to your advantage. Strategic Finance (November): 34-40. (Revenue recognition).

Armstrong, C. S. 2013. Discussion of "CEO compensation and corporate risk-taking: Evidence from a natural experiment". Journal of Accounting and Economics (December Supplement): 102-111.

Armstrong, W. Y. 1946. Fully amortized emergency facilities. N.A.C.A. Bulletin (February 1): 495-506.

Armstrong, W. Y. 1946. Why only emergency facilities? The Accounting Review (October): 390-396. (JSTOR link).

Arnold, S. 2000. Risk managers. Strategic Finance (June): 60-64.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2011. The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. International Journal of Accounting Information Systems 12(3): 171-188.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2015. Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management. International Journal of Accounting Information Systems (19): 1-16.

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2012. Enterprise risk management as a strategic governance mechanism in B2B-enabled transnational supply chains. Journal of Information Systems (Spring): 51-76.

Arnold, V., T. S. Benford, C. Hampton and S. G. Sutton. 2014. Enterprise risk management: Re-conceptualizing the role of risk and trust on information sharing in transnational alliances. Journal of Information Systems (Fall): 257-285.

Arunachalam, V. and G. Beck. 2002. Functional fixation revisited: The effects of feedback and repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society 27(1-2): 1-25.

Auster, E. R. and T. Ruebottom. 2013. Navigating the politics and emotions of change. MIT Sloan Management Review (Summer): 31-36.

Austin, R. D. 2016. Unleashing creativity with digital technology. MIT Sloan Management Review (Fall): 157-160.

Austin, R. D. and T. Sonne. 2014. The Dandelion principle: Redesigning work for the innovation economy. MIT Sloan Management Review (Summer): 67-72.

Axson, D. A. J. 2011. Scenario planning: Navigating through today's uncertain world. Journal of Accountancy (March): 22-27.

Babe, G. S. 2011. The CEO of Bayer Corp. on creating a lean growth machine. Harvard Business Review (July/August): 41-45.

Bacharach, S. B., P. Bamberger and V. McKinney. 2000. Boundary management tactics and logics of action: The case of peer-support providers. Administrative Science Quarterly 45(4): 704-736. (JSTOR link).

Bacharach, S. B., P. Bamberger and W. J. Sonnenstuhl. 1996. The organizational transformation process: The micropolitics of dissonance reduction and the alignment of logics of action. Administrative Science Quarterly 41(3): 477-506. (JSTOR link).

Bagley, P., J. W. Dorminey, D. McSwain and T. Reed. 2016. Managing risk in a poor economy: The association between economic activity and auditor responses to risk. Advances in Accounting: Incorporating Advances in International Accounting (32): 1-9.

Bailes, J. C. and J. F. Nielsen. 2001. Using decision trees to manage capital budgeting risk. Management Accounting Quarterly (Winter): 14-17.

Baines, A. and K. Langfield-Smith. 2003. Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society 28(7-8): 675-698.

Baker, T. and R. E. Nelson. 2005. Creating something from nothing: Resource construction through entrepreneurial bricolage. Administrative Science Quarterly 50(3): 329-366. (JSTOR link).

Baker, W. M., K. L. Kemerer and K. Poston. 2017. The quest for privacy: Failing to protect your data can have a cascading effect that can damage your company's reputation as well as relationships with vendors and customers. Strategic Finance (January): 34-41.

Balakrishnan, R., K. Sivaramakrishnan and S. Sunder. 2004. A resource granularity framework for estimating opportunity costs. Accounting Horizons (September): 197-206.

Baldridge, J. V. and R. A. Burnham. 1975. Organizational innovation: Individual, organizational, and environmental impacts. Administrative Science Quarterly 20(2): 165-176. (JSTOR link).

Bali, T. G., N. Cakici and F. Chabi-Yo. 2011. A generalized measure of riskiness. Management Science (August): 1406-1423.

Balle, M., J. Morgan and D. K. Sobek II. 2016. Why learning is central to sustained innovation. MIT Sloan Management Review (Spring): 63-71.

Ballou, B. and D. L. Heitger. 2005. A building-block approach for implementing COSO's enterprise risk management-integrated framework. Management Accounting Quarterly (Winter):1-10.

Ballou, B., D. L. Heitger and D. Stoel. 2011. How boards of directors perceive risk management information. Management Accounting Quarterly (Summer): 14-22.

Ballou, B., D. L. Heitger and T. D. Schultz. 2009. Measuring the costs of responding to business risks. Management Accounting Quarterly (Winter): 1-11.

Bamford, J., D. Ernst and D. G. Fubini. 2004. Launching a world-class joint venture. Harvard Business Review (February): 90-100.

Banham, R. 2011. Disaster averted? A torrent of bad news for business may be good news for enterprise risk management. CFO (April): 56-63. ("Thanks to the global financial meltdown, we now know what a "black swan" is. But do we know from which direction the next one will swim into view, and what to do when it does? Black swans are, or course, those highly improbable but painfully consequential events that strike from the blue - or from the streets of Cairo, or from an offshore oil rig, or from a poorly designed car part. They can destroy a company's reputation, cripple its financial performance, and perhaps even kill it outright.")

Bansal, P. and I. Clelland. 2004. Talking trash: Legitimacy, impression management, and unsystematic risk in the context of the natural environment. The Academy of Management Journal 47(1): 93-103. (JSTOR link).

Bansi, N. and G. Tuff. 2012. Managing your innovation portfolio. Harvard Business Review (May): 66-74.

Bargeron, L. L., K. M. Lehn and C. J. Zutter. 2010. Sarbanes-Oxley and corporate risk-taking. Journal of Accounting and Economics (February): 34-52.

Baril, C. P., R. L. Benke Jr. and G. W. Buetow. 1996. Managing risk with derivatives. Management Accounting (October): 20-22, 24, 26-27. (Explanation of four types of financial derivatives (forwards, futures, options, and swaps) and how to use them to manage financial risk, i.e., the uncertainty associated with fluctuations in interest rates, currency exchange rates, and the prices of commodities and equities).

Barkema, H. G., J. A. C. Baum and E. A. Mannix. 2002. Management challenges in a new time. The Academy of Management Journal 45(5): 916-930. (JSTOR link).

Barnett, M. L., B. Starbuck and N. Pant. 2003. Which dreams come true? Endogeneity, industry structure and forecasting accuracy. Industrial and Corporate Change 12(4): 653-672.

Baron, R. A. and M. D. Ensley. 2006. Opportunity recognition as the detection of meaningful patterns: Evidence from comparisons of novice and experienced entrepreneurs. Management Science (September): 1331-1344. (JSTOR link).

Barsky, N. P. and A. H. Catanach Jr. 2011. Every manager can be an innovator. Strategic Finance (August): 22-29.

Barsoux, J. and C. Bouquet. 2013. How to overcome a power deficit. MIT Sloan Management Review (Summer): 45-53.

Barthélemy, J. 2006. The experimental roots of revolutionary vision. MIT Sloan Management Review (Fall): 81-84.

Bartlett, C. A. and S. Ghoshal. 2002. Building competitive advantage through people. MIT Sloan Management Review (Winter): 34-41.

Barton, M. A. and K. M. Sutcliffe. 2010. Learning when to stop momentum. MIT Sloan Management Review (Spring): 69-76.

Barton, S. L. 1988. Diversification strategy and systematic risk: Another look. The Academy of Management Journal 31(1): 166-175. (JSTOR link).

Barton, T. L. and J. B. MacArthur. 2015. Enterprise risk management and management accounting. Cost Management (May/June): 28-38.

Basak, S., A. Shapiro and L. Teplá. 2006. Risk management with benchmarking. Management Science (April): 542-557. (JSTOR link).

Batten, F. 2002. Out of the blue and into the black. Harvard Business Review (April): 112-119.

Battilana, J. and T. Casciaro. 2013. The network secrets of great change agents. Harvard Business Review (July/August): 62-68.

Baum, J. A. C., S. Xiao Li, and J. M. Usher. 2000. Making the next move: How experiential and vicarious learning shape the locations of chains' acquisitions. Administrative Science Quarterly 45(4): 766-801. (JSTOR link).

Baum, J. A. C., T. J. Rowley, A. V. Shipilov and Y. Chuang. 2005. Dancing with strangers: Aspiration performance and the search for underwriting syndicate partners. Administrative Science Quarterly 50(4): 536-575. (JSTOR link).

Baum, J. R., E. A. Locke and K. G. Smith. 2001. A multidimensional model of venture growth. The Academy of Management Journal 44(2): 292-303. (JSTOR link).

Baxter, R., J. C. Bedard, R. Hoitash and A. Yezegel. 2013. Enterprise risk management program quality: Determinants, value relevance, and the financial crisis. Contemporary Accounting Research 30(4): 1264-1295.

Bazerman, M. H. and M. D. Watkins. 2004. Predictable Surprises: The Disasters You Should Have Seen Coming, and How to Prevent Them (Leadership for the Common Good). Harvard Business School Press.

Beach, C. S. and W. R. Schiefelbein. 2014. Unstructured data. How to implement an early warning system for hidden risks. Journal of Accountancy (January): 46-51. (Unstructured data includes data such as email, desktop documents, internet logs, phone call, text messages, and social media messages. A people-process approach to risk management).

Beasley, M., A. Chen, K. Nunez and L. Wright. 2006. Working hand in hand: Balanced scorecards and enterprise risk management. Strategic Finance (March): 49-55.

Beasley, M. S. and D. S. Showalter. 2015. ERM and sustainability: Together on the road ahead. Strategic Finance (March): 32-39.

Beasley, M. S. and M. L. Frigo. 2007. Strategic risk management: Creating and protecting value. Strategic Finance (May): 24-31, 53.

Beasley, M. S., B. C. Branson and B. V. Hancock. 2010. Are you identifying your most significant risks? Strategic Finance (November): 29-35.

Beasley, M. S., R. Clune and D. R. Hermanson. 2008. The impact of enterprise risk management on the internal audit function. Journal of Forensic Accounting 9(1): 1-20.

Beatty, A. 1999. Assessing the use of derivatives as part of a risk-management strategy. Journal of Accounting and Economics (January): 353-357.

Beaver, W., P. Kettler; M. Scholes. 1970. The association between market determined and accounting determined risk measures. The Accounting Review (October): 654-682. (JSTOR link).

Beck, C. 2007. Private companies cash in on "private" insurance. Strategic Finance (November): 44-48.

Beck, D. and C. Cowan. 1996. Spiral Dynamic: Mastering Values, Leadership, and Change (Developmental Management). Blackwell Publishing.

Beekman, M., R. H Chenhall and K. J. Euske. 2007. Management control systems as a tool for planned organizational change. Cost Management (September/October): 15-25 .

Beer, M. and N. Nohria. 2000. Breaking the Code of Change. Harvard Business School Press.

Beer, M. and N. Nohria. 2000. Cracking the code of change. Harvard Business Review (May-June): 133-141. (Summary).

Beinhocker, E., I. Davis and L. Mendonca. 2009. The 10 trends you have to watch. Harvard Business Review (July-August): 55-60.

Bekefi, T. and M. J. Epstein. 2008. Measuring and managing social and political risk. Strategic Finance (February): 33-41.

Bekefi, T. and M. J. Epstein. 2008. Transforming social and environment risks into opportunities. Strategic Finance (March): 42-47.

Bekefi, T., M. J. Epstein and K. Yuthas. 2008. Creating growth: Using opportunity risk management effectively. Journal of Accountancy (June): 72-78.

Bell, D. R., S. Gallino and A. Moreno. 2014. How to win in an ominichannel world. MIT Sloan Management Review (Fall): 45-53.

Belsky, S. 2010. Making Ideas Happen: Overcoming the Obstacles Between Vision and Reality. Portfolio Hardcover.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to insurance).

Berhold, M. 1971. Applications of a risk aversion concept. Decision Sciences 2(2): 129-140.

Berry, R. L. 1954. What is needed to establish reproduction cost new? N.A.C.A. Bulletin (September): 11-19. (Related to insurance).

Berstein, P. 1998. Against the Gods: The Remarkable Story of Risk. John Wiley & Sons.

Bertolini, M., D. Duncan and A. Waldeck. 2015. Knowing when to reinvent. Harvard Business Review (December): 90-101.

Bettencourt, L. A. and S. L. Bettencourt. 2011. Innovating on the cheap. Harvard Business Review (June): 88-94.

Beyer, J. M. 1997. Building on past strengths with incremental change. The Academy of Management Journal 40(6): 1436-1441. (JSTOR link).

Beynon, R. 1992. Change management as a platform for activity-based management. Journal of Cost Management (Summer): 24-30. (Summary).

Bezemer, D. J. 2010. Understanding financial crisis through accounting models. Accounting, Organizations and Society 35(7): 676-688.

Bhardwaj, G., J. C. Camillus and D. A. Hounshell. 2006. Continual corporate entrepreneurial search for long-term growth. Management Science (February): 248-261. (JSTOR link).

Bhattacharya, S., R. S. Behara, D. E. Gundersen. 2003. Business risk perspectives on information systems outsourcing. International Journal of Accounting Information Systems 4(1): 75-93.

Bhimani, A. 1993. Indeterminacy and the specificity of accounting change: Renault 1898-1938. Accounting, Organizations and Society 18(1): 1-39.

Bhimani, A. 2009. Risk management, corporate governance and management accounting: Emerging interdependencies. Management Accounting Research (March): 2-5.

Bhimani, A., M. Gosselin, K. Soonawalla and M. Ncube. 2007. The value of accounting information in assessing investment risk. Cost Management (January/February): 29-35.

Bidault, F. and A. Castello. 2010. Why too much trust is death to innovation. MIT Sloan Management Review (Summer): 33-38.

Bienenstock M. J. 2016. Did the critique of disruptive innovation apply the right test? MIT Sloan Management Review (Spring): 27-29.

Bierstaker, J., K. K. Marshall and J. Greenwald. 2010. Strengthen your CORE: Are you getting the most from your compliance, operations, risk, and enterprise support functions? Strategic Finance (December): 35-40.

Biggart, N. W. 1977. The creative-destructive process of organizational change: The case of the Post Office. Administrative Science Quarterly 22(3): 410-426. (JSTOR link).

Bigley, G. A. and K. H. Roberts. 2001. The incident command system: High-reliability organizing for complex and volatile task environments. The Academy of Management Journal 44(6): 1281-1299. (JSTOR link).

Bigoness, W. J. and W. D. Perreault, Jr. 1981. A conceptual paradigm and approach for the study of innovators. The Academy of Management Journal 24(1): 68-82. (JSTOR link).

Bildersee, J. S. 1975. The association between a market-determined measure of risk and alternative measures of risk. The Accounting Review (January): 81-98. (JSTOR link).

Billings, M. B. and M. C. Cedergren. 2015. Strategic silence, insider selling and litigation risk. Journal of Accounting and Economics (April-May): 119-142.

Billings, R. S., R. J. Klimoski and J. A. Breaugh. 1977. The impact of a change in technology on job characteristics: A quasi-experiment. Administrative Science Quarterly 22(2): 318-339. (JSTOR link).

Billings, R. S., T. W. Milburn and M. L. Schaalman. 1980. A model of crisis perception: A theoretical and empirical analysis. Administrative Science Quarterly 25(2): 300-316. (JSTOR link).

Bingham, C. and J. Davis. 2012. Learning how to grow globally. MIT Sloan Management Review (Spring): 16-18.

Bingham, C. B. and S. J. Kahl. 2013. How to use analogies to introduce new ideas. MIT Sloan Management Review (Winter): 10-12.

Bingham, D. B., N. R. Furr and K. M. Eisenhardt. 2014. The opportunity paradox. MIT Sloan Management Review (Fall): 29-35.

Bird, E. 2003. Cost-effective connectivity. Strategic Finance (April): 46-49. (Related to disaster recovery).

Birkinshaw, J. 2014. Beware the next big thing. Before you adopt a new management idea, figure out if it's right for you.  Harvard Business Review (May): 50-57.

Birkinshaw, J. and C. Gibson. 2004. Building ambidexterity into an organization. MIT Sloan Management Review (Summer): 47-55.

Birkinshaw, J. and M. Haas. 2016. Increase your return on failure. Harvard Business Review (May): 88-93. (Step 1. Learn from every failure. Step 2. Share the lessons. Step 3. Review your pattern of failure).

Birkinshaw, J. and M. Mol. 2006. How management innovation happens. MIT Sloan Management Review (Summer): 81-88.

Birkinshaw, J., C. Bouquet and J. Barsoux. 2011. The 5 myths of innovation. MIT Sloan Management Review (Winter): 43-50.

Bishop, A. L. 1926. Insurance problems of the business executive. Harvard Business Review (January): 171-178.

Bishop, A. L. 1926. The settlement of claims under lapsed life insurance policies. Harvard Business Review (July): 439-444.

Bishop, A. L. 1928. Business life insurance. Harvard Business Review (July): 410-419.

Bjelland, O. M. and R. C. Wood. 2008. An inside view of IBM's 'innovation jam'. MIT Sloan Management Review (Fall): 32-40.

Blau, J. R. and W. McKinley. 1979. Ideas, complexity, and innovation. Administrative Science Quarterly 24(2): 200-219. (JSTOR link).

Blay, A. D., M. A. Geiger and D. S. North. 2011. The auditor's going-concern opinion as a communication of risk. Auditing: A Journal of Practice & Theory 30(2): 77-102.

Blenko, M. W., M. C. Mankins and P. Rogers. 2010. The decision-driven organization. Harvard Business Review (June): 54-62.

Blocher, E. and K. H. Chen. 1978. Assessing industry risk by ratio analysis - A comment. The Accounting Review (January): 204-209. (JSTOR link).

Blocher, E., R. P. Moffie and R. W. Zmud. 1986. Report format and task complexity: Interaction in risk judgments. Accounting, Organizations and Society 11(6): 457-470.

Bloomfield, R. J. 1997. Strategic dependence and the assessment of fraud risk: A laboratory study. The Accounting Review (October): 517-538. (JSTOR link).

Boeker, W. 1989. Strategic change: The effects of founding and history. The Academy of Management Journal 32(3): 489-515. (JSTOR link).

Boeker, W. 1997. Executive migration and strategic change: The effect of top manager movement on product-market entry. Administrative Science Quarterly 42(2): 213-236. (JSTOR link).

Boeker, W. 1997. Strategic change: The influence of managerial characteristics and organizational growth. The Academy of Management Journal 40(1): 152-170. (JSTOR link).

Boer, G. 1996. Management accounting beyond the year 2000. Journal of Cost Management (Winter): 46-49.

Boileau, O. C. 1977. Program management in the space age. Management Accounting (May): 13-16. (Boileau, president of Boeing Aerospace Company, defines management as "change - change decision, change definition and change implementation").

Bolten, S. 1974. Residential mortgage risk characteristics. Decision Sciences 5(1): 73-90.

Bonabeau, E. 2002. Predicting the unpredictable. Harvard Business Review (March): 109-116. (Using agent-based modeling, i.e., sophisticated computer simulations, to predict, shape and control emergent phenomena, i.e., phenomena that occur as a result of collective group behavior).

Bonabeau, E. 2004. The perils of the imitation age. Harvard Business Review (June): 45-47,49-54. (Summary).

Bonabeau, E. 2007. Understanding and managing complexity risk. MIT Sloan Management Review (Summer): 62-68.

Boone, J. P., I. K. Khurana and K. K. Raman. 2011. Litigation risk and abnormal accruals. Auditing: A Journal of Practice & Theory 30(2): 231-256.

Boppel, M., S. Kunisch, T. Keil and C. Lechner. 2013. Driving change through corporate programs. MIT Sloan Management Review (Fall): 20-22.

Borch, K. 1963. A note on utility and attitudes to risk. Management Science (July): 697-700. (JSTOR link).

Borison, A. and G. Hamm. 2010. How to manage risk (After risk management has failed). MIT Sloan Management Review (Fall): 51-57.

Borkowski, S. C. and M. A. Gaffney. 2014. Proactive transfer pricing risk management in PATA countries. Journal of International Accounting Research 13(2): 25-55.

Bothner, M. S., J. Kang and T. E. Stuart. 2007. Competitive crowding and risk taking in a tournament: Evidence from NASCAR racing. Administrative Science Quarterly 52(2): 208-247. (JSTOR link).

Bouchikhi, H. and J. R. Kimberly. 2003. Escaping the identify trap. MIT Sloan Management Review (Spring): 20-26.

Boudreau, K. J. and K. R. Lakhani. 2009. How to manage outside innovation. MIT Sloan Management Review (Summer): 69-76.

Boudreau, K. J. and K. R. Lakhani. 2013. Using the crowd as an innovation partner. Harvard Business Review (April): 60-69.

Boudreau, K. J., N. Lacetera and K. R. Lakhani. 2011. Incentives and problem uncertainty in innovation contests: An empirical analysis. Management Science (May): 843-863.

Boulton, W. R., W. M. Lindsay, S. G. Franklin and L. W. Rue. 1982. Strategic planning: Determining the impact of environmental characteristics and uncertainty. The Academy of Management Journal 25(3): 500-509. (JSTOR link).

Bourgeois, L. J. III. 1985. Strategic goals, perceived uncertainty, and economic performance in volatile environments. The Academy of Management Journal 28(3): 548-573. (JSTOR link).

Bowers, D. G. and D. L. Hausser. 1977. Work group types and intervention effects in organizational development. Administrative Science Quarterly 22(1): 76-94. (JSTOR link).

Boyd, A. W. 1959. Human relations in system changes. N.A.A. Bulletin (July): 69-71.

Boyle, R. D. 1995. Avoiding common pitfalls on reengineering. Management Accounting (October): 24-33.

Bradley, J. R. and H. H. Guerrero. 2011. An alternative FMEA method for simple and accurate ranking of failure modes. Decision Sciences 42(3): 743-771.

Bragg, S. M. 1998. Managing Explosive Corporate Growth. John Wiley & Sons.

Brazel, J. F., K. L. Jones and D. F. Prawitt. 2014. Auditors' reactions to inconsistencies between financial and nonfinancial measures: The interactive effects of fraud risk assessment and decision prompt. Behavioral Research In Accounting 26(1): 131-156.

Bremmer, I. 2005. Managing risk in an unstable world: As emerging markets generate greater shares of global supply and demand, companies need better methods to weigh political risk against financial reward. Harvard Business Review (June): 51-60.

Bremmer, I. and F. Zakaria. 2006. Hedging political risk in China. Harvard Business Review (November): 22-25.

Brennan, L. L. and D. D. McIntyre. 2009. Creating incentives for change by keeping score. IMA Educational Case Journal 2(4): 1-5.

Brewer, P. C., A. W. Gatian and J. M. Reeve. 1993. Managing uncertainty. Management Accounting (October): 39-45.

Brewer, P. C., P. E. Juras and E. R. Brownlee II. 2003. Global Electronics, Inc.: ABC implementation and change management process. Issues In Accounting Education (February): 49-69.

Bridges, W. 1991. Managing Transitions: Making the Most of Change. Perseus Publishing.

Briers, M. and W. F. Chua. 2001. The role of actor-networks and boundary objects in management accounting change: A field study of an implementation of activity-based costing. Accounting, Organizations and Society 26(3): 237-269.

Briggs, J. W. and J. D. Beams. 2012. Asset securitization is a changing environment. The CPA Journal (September): 64-67.

Brimm, L. 2015. How to embrace complex change. Harvard Business Review (September): 108-112.

Brimson, J. A. 2010. The irrelevance of historical analysis. Cost Management (July/August): 26-32. (Outcome (tomorrow) = Current Conditions (today) x Transformation (process Knowledge) ).

Briner, R. F., M. D. Akers, J. W. Truitt and J. D. Wilson. 1989. Coping with change at Martin Industries. Management Accounting (July): 45-49.

Briscoe, F. and S. Safford. 2008. The Nixon-in-China effect: Activism, imitation, and the institutionalization of contentious practices. Administrative Science Quarterly 53(3): 460-491. (JSTOR link).

Broadie, M., Y. Du and C. C. Moallemi. 2011. Efficient risk estimation via nested sequential simulation. Management Science (June): 1172-1194.

Brockhaus, R. H. Sr. 1980. Risk taking propensity of entrepreneurs. The Academy of Management Journal 23(3): 509-520. (JSTOR link).

Bromiley, P. 1991. Testing a causal model of corporate risk taking and performance. The Academy of Management Journal 34(1): 37-59. (JSTOR link).

Brooker, R. P. and T. M. F. Smith. 1965. Business failures - The English insolvency statistics. Abacus 1(2): 131-149.

Brown, B. and S. D. Anthony. How P&G tripled its innovation success rate. Harvard Business Review (June): 64-72.

Brown, J. S. 1970. Risk propensity in decision marking: A comparison of business and public school administrators. Administrative Science Quarterly 15(4): 473-481. (JSTOR link).

Brown, J. S. 2002. Research that reinvents the corporation. Harvard Business Review (August): 105-112,114. (Reprint of Brown's 1991 HBR article).

Brown, J. S. and P. Duguid. 2001. Creativity versus structure: A useful tension. MIT Sloan Management Review (Summer): 93-94.

Brown, K. F. and K. E. Easterday. 2016. Personal disaster recovery plans helping individuals when tragedy occurs. The CPA Journal (May): 50-53. (Checklist for personal disaster plan).

Brown, S. L. and K. M. Eisenhardt. 1997. The art of continuous change: Linking complexity theory and time-paced evolution in relentlessly shifting organizations. Administrative Science Quarterly 42(1): 1-34. (JSTOR link).

Browne, B. 2015. Sys-Tao: Western Logic - Eastern Flow. An Emerging Leadership Philosophy. Millichap Books. The Sys-Tao Way (Profound knowledge of the Real Thing) - Bob Browne's Ongoing Discussion Thought Piece.

Browne, D. E. 1971. The risk/reward relationship in military procurement. Management Accounting (March): 9-12.

Browne, D. E. 1972. Preserving the capability for accounting change. Management Accounting (February): 13-16.

Bruch, H. and S. Ghoshal. 2003. Unleashing organizational energy. MIT Sloan Management Review (Fall): 45-51.

Bruderer, E. and J. V. Singh. 1996. Organizational evolution, learning, and selection: A genetic-algorithm-based model. The Academy of Management Journal 39(5): 1322-1349. (JSTOR link).

Brunetto, G. and N. L. Harris. 2001. Disaster recovery: How will your company survive? Strategic Finance (March): 57-61.

Bruns, W. J. Jr. 1987. A field study of an attempt to change an embedded cost accounting system. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 97-118.

Brynjolfsson, E., Y. J. Hu and M. D. Smith. 2006. From niches to riches: Anatomy of the long tail. MIT Sloan Management Review (Summer): 67-71.

Brynjolfsson, E., Y. J. Hu and M. S. Hahman. 2013. Competing in the age of omnichannel retailing. MIT Sloan Management Review (Summer): 23-29.

Buchko, A. A. 1994. Conceptualization and measurement of environmental uncertainty: An assessment of the Miles and Snow perceived environmental uncertainty scale. The Academy of Management Journal 37(2): 410-425. (JSTOR link).

Buchman, T. A. 1985. An effect of hindsight on predicting bankruptcy with accounting information. Accounting, Organizations and Society 10(3): 267-285.

Buehler, K., A. Freeman and R. Hulme. 2008. The risk revolution - The tools: The new arsenal of risk management. Harvard Business Review (September): 92-100.

Buehler, K., A. Freeman and R. Hulme. 2008. The risk revolution - The strategy: Owning the right risks. Harvard Business Review (September): 102-110.

Burgelman, R. A. 1983. A process model of internal corporate venturing in the diversified major firm. Administrative Science Quarterly 28(2): 223-244. (JSTOR link).

Burgelman, R. A. 1994. Fading memories: A process theory of strategic business exit in dynamic environments. Administrative Science Quarterly 39(1): 24-56. (JSTOR link).

Burgelman, R. A. 2002. Strategy as vector and the inertia of coevolutionary lock-in. Administrative Science Quarterly 47(2): 325-357. (JSTOR link).

Burgelman, R. A. and L. Välikangas. 2005. Managing internal corporate venturing. MIT Sloan Management Review (Summer): 26-34.

Burgess, D. O. and C. Pacini. 2000. Forensic risk management: A sharpened fraud focus reduces litigation risk. Journal of Forensic Accounting (1): 279-282.

Burgess, D. O. and C. Pacini. 2001. Forensic risk management: What employers do not know will hurt them. Journal of Forensic Accounting (2): 121-124.

Burke, R. J. and C. L. Cooper. 2003. Leading in Turbulent Times: Managing in the New World of Work (Manchester Business and Management.). Blackwell Publishing.

Burke, W. W. 2002. Organization Change: Theory and Practice. Sage Publications.

Burkhardt, M. E. 1994. Social interaction effects following a technological change: A longitudinal investigation. The Academy of Management Journal 37(4): 869-898. (JSTOR link).

Burkhardt, M. E. and D. J. Brass. 1990. Changing patterns or patterns of change: The effects of a change in technology on social network structure and power. Administrative Science Quarterly 35(1): 104-127. (JSTOR link).

Burnison, G. 2013. Korn/Ferry's CEO on transforming the company in mid-crisis. Harvard Business Review (December): 45-48.

Burns, J. and J. Vaivio. 2001. Management accounting change. Management Accounting Research (December): 389-402.

Burns, J. and R. W. Scapens. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research (March): 3-25.

Burns, M. 2016. Changing and enhancing not-for-profit risk management. The CPA Journal (April): 10-11.

Burns, T. and G. M. Stalker. 1961 and 1968. The Management Innovation. London, U.K.: Tavistock.

Busco, C., P. Quattrone and A. Riccaboni. 2007. Management accounting: Issues in interpreting its nature and change. Management Accounting Research (June): 125-149.

Bushman, R. M. and C. D. Williams. 2012. Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking. Journal of Accounting and Economics (August): 1-18.

Byrne, R., A. Charnes, W. W. Cooper and K. Kortanek. 1968. Some new approaches to risk. The Accounting Review (January): 18-37. (JSTOR link).

Caldarelli, A., C. Fiondella, M Maffei and C. Zagaria. 2016. Managing risk in credit cooperative banks: Lessons from a case study. Management Accounting Research (September): 1-15.

Caldwell, C. and J. W. Juran. 1998. The Handbook for Managing Change in Healthcare. American Society for Quality.

Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.

Cameron, K. S. and R. E. Quinn. 1998. Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. Addison-Wesley Publishing Company.

Cameron, K. S., M. U. Kim and D. A. Whetten. 1987. Organizational effects of decline and turbulence. Administrative Science Quarterly 32(2): 222-240. (JSTOR link).

Camilli, L. F. 1965. The rate of growth - A case in problem solving. N.A.A. Bulletin (April): 53-56.

Campbell, A., J. Birkinshaw, A. Morrison and R. van Basten Batenburg. 2003. The future of corporate venturing. MIT Sloan Management Review (Fall): 30-37.

Campbell, F. M. II. 1972. Contractor cost risk determination. Management Accounting (May): 37-40.

Campbell, G. K. and R. A. Lefler. 2009. Security alert. Harvard Business Review (July-August): 104-105.

Canace, T. G. and L. Salzsieder. 2016. The timing of asset purchases to achieve earnings thresholds. Journal of Management Accounting Research 28(1): 81-106.

Cao, Z. and G. Narayanamoorthy. 2014. Accounting and litigation risk: Evidence from directors' and officers' insurance pricing. Review of Accounting Studies 19(1): 1-42.

Cappelletti, L. 2009. Performing an internal control function to sustain SOC 404 and improve risk management: Evidence from Europe. Management Accounting Quarterly (Summer): 17-27.

Capron, L. and W. Mitchell. 2010. Finding the right path: Most companies default to the same approach for executing each new strategy. Here's a framework for your journey. Harvard Business Review (July/August): 102-107.

Carlson, N. F. 1999. Global risk management. Strategic Finance (August): 34-37.

Carlucci, A. L. 1960. More light on the accountant and his company's insurance. N.A.A. Bulletin (August): 40-42.

Carmona, R. and J. Hinz. 2011. Risk-neutral models for emission allowance prices and option valuation. Management Science (August): 1453-1468.

Carr, N. G., Editor. 2001. Digital Enterprise : How to Reshape Your Business For a Connected World. Harvard Business School Press.

Carrillo, J. E., C. Druehl and J. Hsuan. 2015. Invited review: Introduction to innovation within and across borders: A review and future directions. Decision Sciences 46(2): 225-265.

Carroll, J. S. and S. Hatakenaka. 2001. Driving organizational change in the midst of crisis. MIT Sloan Management Review (Spring): 70-79.

Carter, L., D. Giber and M. Goldsmith, editors. 2001. Best Practices in Organization Development and Change: Culture, Leadership, Retention, Performance and Coaching. Jossey-Bass.

Case, O. T. 1954. Solution of a problem in placing fire coverage. N.A.C.A. Bulletin (September): 57-61.

Cash, J. I. Jr., M. J. Earl and R. Morrison. 2008. Teaming up to crack innovation and enterprise integration. Harvard Business Review (November): 90-100.

Casile, M. and A. Davis-Blake. 2002. When accreditation standards change: Factors affecting differential responsiveness of public and private organizations. The Academy of Management Journal 45(1): 180-195. (JSTOR link).

Cass, R. T. 1960. Preventing employees resistance to systems change. N.A.A. Bulletin (August): 90-91.

Cassiman, B. and R. Veugelers. 2006. In search of complementarity in innovation strategy: Internal R&D and external knowledge. Management Science (January): 68-82. (JSTOR link).

Cataldo, A. J. and L. N. Killough. 2003. Is your firm safe from cybersmear? Strategic Finance (January): 34-38.

Cathey, J. M. and C. E. Wiggins. 2002. Broadband: New speeds, new risks. Strategic Finance (March): 38-43.

Cathey, J. M. and R. H. Phillips Jr. 1994. Backup and recovery. Management Accounting (October): 49-54.

Chakravorti, B. 2004. The new rules for bringing innovations to market. Harvard Business Review (March): 58-67.

Chakravorti, B. 2010. Finding competitive advantage in adversity. Harvard Business Review (November): 102-108.

Chambers, J. 2015. Cisco's CEO on staying ahead of technology shifts. Harvard Business Review (May): 35-38.

Chanegrih, T. 2008. Applying a typology of management accounting change: A research note. Management Accounting Research (September): 278-285.

Chang, E. C. 1987. Risk and inflation. Journal of Financial And Quantitative Analysis (March): 89-99.

Charitou, C. D. and C. C. Markides. 2003. Responses to disruptive strategic innovation. MIT Sloan Management Review (Winter): 55-63.

Charlesworth, D. K. 1957. Step-by-step with a cost system revision project. N.A.A. Bulletin (December): 37-45.

Chasteen, L. G. 2005. Teaching variable interest entities under FIN 46: Untangling risks, expected losses, and expected residual returns. Journal of Accounting Education 23(1): 47-66.

Chattopadhyay, P., W. H. Glick and G. P. Huber. 2001. Organizational actions in response to threats and opportunities. The Academy of Management Journal 44(5): 937-955. (JSTOR link).

Checa, N., J. Maguire and J. Barney. The new world disorder. Harvard Business Review (August): 70-79.

Chen, M. and D. C. Hambrick. 1995. Speed, stealth, and selective attack: How small firms differ from large firms in competitive behavior. The Academy of Management Journal 38(2): 453-482. (JSTOR link).

Chen, M. and I. C. MacMillan. 1992. Nonresponse and delayed response to competitive moves: The roles of competitor dependence and action irreversibility. The Academy of Management Journal 35(3): 539-570. (JSTOR link).

Cheng, X., A. D. Crabtree and D. B. Smith. 2009. Disclosure of allegedly illegal corporate activities and information risk. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 136-146.

Chenhall, R. and K. Langfield-Smith. 1998. Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research (December): 361-386.

Chenhall, R. H. and K. Langfield-Smith. 2003. Performance measurement and reward systems, trust, and strategic change. Journal of Management Accounting Research (15): 117-143.

Chesbrough, H. W. 2002. Making sense of corporate venture capital. Harvard Business Review (March): 90-99. (A new framework: Mapping your corporate venture capital investments based on corporate investment objectives, i.e., strategic or financial, and four types of investments, i.e., driving, enabling, emergent, and passive).

Chesbrough, H. W. 2003. The era of open innovation. MIT Sloan Management Review (Spring): 35-41.

Chesbrough, H. W. and A. R. Garman. 2009. How open innovation can help you cope in lean times. Harvard Business Review (December): 68-76.

Chesbrough, H. W. and D. J. Teece. 2002. Organizing for innovation: When is virtual virtuous? Harvard Business Review (August): 127-134. (Reprint of their 1996 HBR article).

Cheung, J. K. 1985. Stochastic dominance as an approach to uncertainty in cost accounting. Journal of Accounting Education 3(2): 91-102.

Chiu, W. H. 2005. Skewness preference, risk aversion, and the precedence relations on stochastic changes. Management Science (December): 1816-1828. (JSTOR link).

Choi, F. D. S. 1979. Political risk - An accounting challenge. Management Accounting (June): 17-20.

Choo, C. W. 2005. Information failures and organizational disasters. MIT Sloan Management Review (Spring): 8-10.

Chopra, S. and M. S. Sodhi. 2004. Managing risk to avoid supply-chain breakdown. MIT Sloan Management Review (Fall): 53-62.

Chow, C. W., J. M. Kohlmeyer III and A. Wu. 2007. Performance standards and manager's adoption of risky projects. Advances in Management Accounting (16): 63-105.

Choy, H., J. Lin and M. S. Officer. 2014. Does freezing a defined benefit pension plan affect firm risk? Journal of Accounting and Economics (February): 1-21.

Christensen, C. M. and M. E. Raynor. 2003. The Innovator's Solution: Creating and Sustaining Successful Growth. Harvard Business School Press.

Christensen, C. M., M. Raynor and R. McDonald. 2015. What is disruptive innovation? Harvard Business Review (December): 44-53.

Christensen, C. M., E. A. Roth and S. D. Anthony. 2004. Seeing What's Next: Using Theories of Innovation to Predict Industry Change. Harvard Business School Press.

Christensen, C. M., H. Baumann, R. Ruggles and T. M. Sadtler. 2006. Disruptive innovation for social change. Harvard Business Review (December): 94-101.

Christensen, C. M., M. Marx and H. H. Stevenson. 2006. The tools of cooperation and change. Harvard Business Review (October): 73-80.

Christensen, C. M., M. W. Johnson and D. K. Rigby. 2002. Foundations for growth. MIT Sloan Management Review (Spring): 22-31.

Christensen, C. M., T. Bartman and D. Van Bever. 2016. The hard truth about business model innovation. MIT Sloan Management Review (Fall): 30-40.

Christner, C. H. and T. Stromsten. 2015. Scientists, venture capitalists and the stock exchange: The mediating role of accounting in product innovation. Management Accounting Research (September): 50-67.

Christoffersen, P. F. and F. X. Diebold. 2006. Financial asset returns, direction-of-change forecasting, and volatility dynamics. Management Science (August): 1273-1287. (JSTOR link).

Chuang, Y. and J. A. C. Baum. 2003. It's all in the name: Failure-induced learning by multiunit chains. Administrative Science Quarterly 48(1): 33-59. (JSTOR link).

Chung, D. and D. A. Hensher. 2015. Modeling risk perceptions of stakeholders in public-private partnership toll road contracts. Abacus 51(3): 437-483.

Chung, H. H., J. P. Wynn and H. Yi. 2013. Litigation risk, accounting quality, and investment efficiency. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 180-185.

Clark, R. L. 2009. Understanding the changes in risk assessment standards. The CPA Journal (July): 48-51.

Cobb, I., C. Helliar and J. Innes. 1995. Management accounting change in a bank. Management Accounting Research (June): 155-175.

Cohen, W. M. and D. A. Levinthal. 1990. Absorptive capacity: A new perspective on learning and innovation. Administrative Science Quarterly 35(1): 128-152. (JSTOR link).

Cohn, J., J. Katzenbach and G. Vlak. 2008. Finding and grooming breakthrough innovators. Harvard Business Review (December): 62-69.

Colbert, J. L. 1988. Inherent risk: An investigation of auditor's judgments. Accounting, Organizations and Society 13(2): 111-121.

Cole, R. E. 1985. The macropolitics of organizational change: A comparative analysis of the spread of small-group activities. Administrative Science Quarterly 30(4): 560-585. (JSTOR link).

Collard, J. M. 2002. Is your company at risk? Strategic Finance (July): 37-39. (Recognizing early warning signs, e.g., excessive employee turnover, ineffective communication and incentives, unclear goals, declining client relationships, lack of new business, creating products in search of markets, and inaccurate, untimely and inappropriate reports).

Collier, P. M. and A. J. Berry. 2002. Risk in the process of budgeting. Management Accounting Research (September): 273-297.

Collins, J. C. 1997. Built to Last: Successful Habits of Visionary Companies. Harperbusiness.

Collins, J. C. and J. Collins. 2001. Good to Great: Why Some Companies Make the Leap... and Others Don't. Harper Collins.

Collins, P. D., J. Hage and F. M. Hull. 1988. Organizational and technological predictors of change in automaticity. The Academy of Management Journal 31(3): 512-543. (JSTOR link).

Conforto, E. C., E. Rebentisch and D. Amaral. 2016. Learning the art of business improvisation. MIT Sloan Management Review (Spring): 8-10.

Cong, Y. and J. Romero. 2013. On information systems complexity and vulnerability. Journal of Information Systems (Fall): 51-64.

Conger, J. A., G. M. Spreitzer and E. E. Lawler. 1998. The Leader's Change Handbook: An Essential Guide to Setting Direction and Taking Action (Jossey Bass Business and Management Series). Jossey-Bass.

Contrafatto, M. and J. Burns. 2013. Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research (December): 349-365.

Cooper, J. C. and F. H. Selto. 1993. Is risk preference induction a reliable method of controlling risk preferences? Journal of Management Accounting Research (5): 109-123.

Cooper, R. and B. Maskell. 2008. How to manage through worse-before-better. MIT Sloan Management Review (Summer): 58-65.

Corhay, A., G. Hawawiwi and P. Michel. 1987. Seasonality in the risk­return relationship: Some international evidence. Journal of Finance (March): 49-68.

Corley, K. G. and D. A. Gioia. 2004. Identity ambiguity and change in the wake of a corporate spin-off. Administrative Science Quarterly 49(2): 173-208. (JSTOR link).

Coutney, H. 2001. 20/20 Foresight: Crafting Strategy in an Uncertain World. Harvard Business School Press.

Coutu, D. L. 2002. The anxiety of learning. Harvard Business Review (March): 100-107. (Summary).

Coutu, D. 2006. Ideas as art. Harvard Business Review (October): 82-89.

Cozzolino, J. M. 1974. Portfolios of risky projects. Decision Sciences 5(4): 575-586.

Craft, D. L., L. M. Wein and A. H. Wilkins. 2005. Analyzing bioterror response logistics: The case of anthrax. Management Science (May): 679-694. (JSTOR link).

Creel, T. 2011. Corporate social responsibility: An examination of practices in the retail industry. Management Accounting Quarterly (Summer): 23-28.

Cross, R., W. Baker and A. Parker. 2003. What creates energy in organizations? MIT Sloan Management Review (Summer): 51-56.

Cross, T. 2011. A rush to failure? Harvard Business Review (April): 127-131.

Cullen, J., M. Tsamenyi, M. Bernon and J. Gorst. 2013. Reverse logistics in the UK retail sector: A case study of the role of management accounting in driving organisational change. Management Accounting Research (September): 212-227.

Cullen, J. B., K. S. Anderson and D. D. Baker. 1986. Blau's theory of structural differentiation revisited: A theory of structural change or scale? The Academy of Management Journal 29(2): 203-229. (JSTOR link).

Curtis, E. and S. Turley. 2007. The business risk audit - A longitudinal case study of an audit engagement. Accounting, Organizations and Society 32(4-5): 439-461.

Cusumano, M. A. and A. Gawer. 2002. The elements of platform leadership. MIT Sloan Management Review (Spring): 51-58. (Platform leaders are companies that drive industry wide innovation for an evolving system of separately developed pieces of technology).

Dacin, M. T., J. Goodstein and W. R. Scott. 2002. Institutional theory and institutional change: Introduction to the special research forum. The Academy of Management Journal 45(1): 43-56. (JSTOR link).

Daft, R. L. 1978. A dual-core model of organizational innovation. The Academy of Management Journal 21(2): 193-210. (JSTOR link).

Dahl, M. S. 2011. Organizational change and employee stress. Management Science (February): 240-256.

Dalton, D. R. and I. F. Kesner. 1985. Organizational performance as an antecedent of inside/outside chief executive succession: An empirical assessment. The Academy of Management Journal 28(4): 749-762. (JSTOR link).

Damanpour, F. 1991. Organizational innovation: A meta-analysis of effects of determinants and moderators. The Academy of Management Journal 34(3): 555-590. (JSTOR link).

Damanpour, F. and W. M. Evan. 1984. Organizational innovation and performance: The problem of "organizational lag". Administrative Science Quarterly 29(3): 392-409. (JSTOR link).

Dambrin, C., C. Lambert and S. Sponem. 2007. Control and change - Analysing the process of institutionalisation. Management Accounting Research (June): 172-208.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

Dash, J. W. 2004. Quantitative Finance and Risk Management: A Physicist's Approach. World Scientific Publishing Company Inc.

D'Aunno, T., M. Succi and J. A. Alexander. 2000. The role of institutional and market forces in divergent organizational change. Administrative Science Quarterly 45(4): 679-703. (JSTOR link).

D'Aveni, R. A. and A. Y. Ilinitch. 1992. Complex patterns of vertical integration in the forest products industry: Systematic and bankruptcy risks. The Academy of Management Journal 35(3): 596-625. (JSTOR link).

Davenport, T. H., L. Prusak and H. J. Wilson. 2003. Who's bringing you hot ideas and how are you responding? Harvard Business Review (February): 58-64.

David, A. 2015. Non-positional thinking. Presentation at the In2:In Thinking 2015 conference. (Note).

Davidson, R. and B. Buchel. 2011. The art of piloting new initiatives. MIT Sloan Management Review (Fall): 79-86.

Davidson, W. N. III, D. L. Worrell and J. B. Fox. 1996. Early retirement programs and firm performance. The Academy of Management Journal 39(4): 970-984. (JSTOR link).

Davies, A., T. Brady and M. Hobday. 2006. Charting a path toward integrated solutions. MIT Sloan Management Review (Spring): 39-48.

Davila, T., M. J. Epstein and R. D. Shelton. 2013. Innovation is for CFOs, too. Strategic Finance (July): 23-29.

Davila, T., M. J. Epstein and S. F. Matusik. 2004. Innovation strategy and the use of performance measures. Advances in Management Accounting (13): 27-58.

Davis, J. P. 2013. Capturing the value of synchronized innovation. MIT Sloan Management Review (Summer): 55-62.

Davis, J. L. 1949. Cost index method for determining insurable values. N.A.C.A. Bulletin (December): 470.

Davis, S. and C. Meyer. 1998. Blur: The Speed of Change in the Connected Econom. Perseus Books.

Davutyan, N. and L. Kavut. 2005. An application of data envelopment analysis to the evaluation of audit risk: A reinterpretation. Abacus 41(3): 290-306.

Day, G. S. 2007. Is it real? can we win? Is it worth doing? Management risk and reward in an innovation portfolio. Harvard Business Review (December): 110-120.

Day, G. S. and P. J. H. Schoemaker. 2005. Scanning the periphery. Harvard Business Review (November): 135-148. (How to see the dangers to your company you normally would not see coming).

Day, G. S. and P. J. H. Schoemaker. 2011. Innovating in uncertain markets: 10 lessons for green technologies. MIT Sloan Management Review (Summer): 37-45.

De Holan, M. Pablo, N. Phillips and T. B. Lawrence. 2004. Managing organizational forgetting. MIT Sloan Management Review (Winter): 45-51.

De Jong, J. J. and E. De Bruijn. 2013. Innovation lessons from 3-D printing. MIT Sloan Management Review (Winter): 43-52.

Dean, J. W. Jr. and S. A. Snell. 1991. Integrated manufacturing and job design: Moderating effects of organizational inertia. The Academy of Management Journal 34(4): 776-804. (JSTOR link).

Debeau, D., G. James and W. Drozda. 1960. Component replacement liability. Management Science (April): 295-302. (JSTOR link).

DeCharms, R. 1973. Intervention is impossible: A model for change from within. In School Intervention, edited by W. L. Cliborn and R. Cohen: 243-258. New York Behavioral Publications.

Dechow, P. M., R. G. Sloan and M. T. Soliman. 2004. Implied equity duration: A new measure of equity risk. Review of Accounting Studies 9(2-3): 197-228.

Deci, E. L. and R. M. Ryan. 1985. Intrinsic Motivation and Self-Determination in Human Behavior. New York: Plenum Press.

Deffeyes, K. S. 2001. Hubbert's Peak: The Impending World Oil Shortage. Princeton University Press.

Dekker, H. C., J. Sakaguchi and T. Kawai. 2013. Beyond the contract: Managing risk in supply chain relations. Management Accounting Research (June): 122-139.

Del Rio, C. A. and M. W. Ray Jr. 1965. Economics for expanding operations. N.A.A. Bulletin (April): 38-44.

Delacroix, J. and A. Swaminathan. 1991. Cosmetic, speculative, and adaptive organizational change in the wine industry: A longitudinal study. Administrative Science Quarterly 36(4): 631-661. (JSTOR link).

Demski, J. S. and R. A. Dye. 1999. Risk, return, and moral hazard. Journal of Accounting Research (Spring): 27-55. (JSTOR link).

Denis, J., L. Lamothe and A. Langley. 2001. The dynamics of collective leadership and strategic change in pluralistic organizations. The Academy of Management Journal 44(4): 809-837. (JSTOR link).

Desai, R. and R. W. McGee. 2010. Is outsourced data secure? The CPA Journal (January): 56-59.

Diaz-Garrastacho, D. and D. Dickins. 2011. ERM in a CPA practice. The CPA Journal (July): 58-61. (Enterprise risk management).

Dickson, J. W. 1976. The adoption of innovative proposals as risky choice: A model and some results. The Academy of Management Journal 19(2): 291-303. (JSTOR link).

Dilla, W. N. and D. N. Stone. 1997. Response scales in risk judgments: The effects of representation, fineness and user choice. Journal of Information Systems (Fall): 75-96.

Dilla, W. N. and P. J. Steinbart. 2005. Using information display characteristics to provide decision guidance in a choice task under conditions of strict uncertainty. Journal of Information Systems (Fall): 29-55.

DiNapoli, D. 1999. Workouts and Turnarounds II: Global Restructuring Strategies for the Next Century. John Wiley & Sons.

Ding, R., H. C. Dekker and T. Groot. 2013. Risk, partner selection and contractual control in interfirm relationships. Management Accounting Research (June): 140-155.

Dirsmith, M. W. and M. E. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16(1): 61-90.

Dobler, M., K. Lajili and D.Zéghal. 2011. Attributes of corporate risk disclosure: An international investigation in the manufacturing sector. Journal of International Accounting Research 10(2): 1-22.

Dou, Y., M. Khan and Y. Zou. 2016. Labor unemployment insurance and earnings management. Journal of Accounting and Economics (February): 166-184.

Dou, Y., Y. Liu, G. Richardson and D. Vyas. 2014. The risk-relevance of securitizations during the recent financial crisis. Review of Accounting Studies 19(2): 839-876.

Dougherty, D. and C. Hardy. 1996. Sustained product innovation in large, mature organizations: Overcoming innovation-to-organization problems. The Academy of Management Journal 39(5): 1120-1153. (JSTOR link).

Downes, L. and P. F. Nunes. 2013. Big-bang disruption: A new kind of innovator can wipe out incumbents in a flash. Harvard Business Review (March): 44-56.

Downey, H. K., D. Hellriegel and J. W. Slocum, Jr. 1975. Environmental uncertainty: The construct and its application. Administrative Science Quarterly 20(4): 613-629. (JSTOR link).

Downey, H. K., D. Hellreigel and J. W. Slocum, Jr. 1976. Reply to Tinker. Administrative Science Quarterly 21(3): 508-510. (JSTOR link).

Downie, J. and G. Pastoria. 1997. Measuring change at Conair-Franklin. Management Accounting (June): 30-32, 34-35. (Empowering, flattening, eliminating waste, reducing cost, and changing performance measurements).

Downs, G. W. Jr. and L. B. Mohr. 1976. Conceptual issues in the study of innovation. Administrative Science Quarterly 21(4): 700-714. (JSTOR link).

Drayton, B. and V. Budinich. 2010. A new alliance for global change. Harvard Business Review (September): 56-64.

Drazin, R. and C. B. Schoonhoven. 1996. Community, population, and organization effects on innovation: A multilevel perspective. The Academy of Management Journal 39(5): 1065-1083. (JSTOR link).

Drew, J. 2012. Managing cybersecurity risks. Journal of Accountancy (August): 44-48.

Drew, J. and K. Tysiac. 2013. Preparing for disaster. Journal of Accountancy (May): 26-31.

Drozdak, D. P. and J. S. Shuttleworth. 1981. Alternative to risk funding. Management Accounting (January): 15-18.

Drucker, P. F. 2002. The discipline of innovation. Harvard Business Review (August): 95-98, 100, 102. (Reprint of Drucker's 1985 HBR article).

Duck, J. D. 2001. The Change Monster: The Human Forces That Fuel or Foil Corporate Transformation and Change. Crown Publishing.

Dugan, R. E. and K. J. Gabriel. 2013. "Special forces" Innovation: How DARPA attacks problems. Harvard Business Review (October): 74-84. (The Pentagon's Defense Advanced Research Projects innovations include the internet, RISC computing, global positioning satellites, stealth technology, unmanned aerial vehicles or drones, and micro-electro-mechanical systems).

Duncan, R. B. 1972. Characteristics of organizational environments and perceived environmental uncertainty. Administrative Science Quarterly 17(3): 313-327. (JSTOR link).

Dunn, P. 2003. The Firm of the Future: A Guide for Accountants, Lawyers, and Other Professional Services. Wiley.

Dutta, S. K., D. Caplan and R. Lawson. 2010. Lehman's shell game: Poor risk management. Strategic Finance (August): 22-29.

Dutton, J. E. and J. M. Dukerich. 1991. Keeping an eye on the mirror: Image and identity in organizational adaptation. The Academy of Management Journal 34(3): 517-554. (JSTOR link).

Dutton, J. E. and J. Webster. 1988. Patterns of interest around issues: The role of uncertainty and feasibility. The Academy of Management Journal 31(3): 663-675. (JSTOR link).

Dutton, J. E., S. J. Ashford, R. M. O'Neill and K. A. Lawrence. 2001. Moves that matter: Issue selling and organizational change. The Academy of Management Journal 44(4): 716-736. (JSTOR link).

Dychtwald, K., T. Erickson and B. Morison. 2004. It's time to retire retirement. Harvard Business Review (March): 48-57.

Dyck, B. and F. A. Starke. 1999. The formation of breakaway organizations: Observations and a process model. Administrative Science Quarterly 44(4): 792-822. (JSTOR link).

Dyckman, T. R., R. E. Hoskin and R. J. Swieringa. 1982. An accounting change and information processing changes. Accounting, Organizations and Society 7(1): 1-11.

Dyer, J. H., H. B. Gregersen and C. M. Christensen. 2009. The innovator's DNA. Harvard Business Review (December): 60-67.

Dzinkowski, R. 2000. Lessons from a Swiss bank. Strategic Finance (January): 29-33. (Risk management).

Dzinkowski, R. 2006. Global risk management in a turbulent world. Strategic Finance (May): 42-45.

Dzinkowski, R. 2012. Another year of uncertainty? Strategic Finance (February): 42-46.

Dzinkowski, R. 2015. What keeps CFOs up at night, 2015. Strategic Finance (January): 37-41.

Dzinkowski, R. 2015. Nonstop risk: How is your company protecting itself from the dangers of the constantly changing global landscape? Strategic Finance (May): 38-45.

Dzinkowski, R. 2016. What's keeping CFOs awake at night in 2016? Companies will face off against some old foes again this year: Currency and interest rate fluctuations, cybersecurity, geopolitical instability, and international growing pains. Strategic Finance (January): 40-45.

Eaton, L. N. 1970. Equating risk with investment and performance evaluation. Management Accounting (December): 19-22, 38.

Eccles, R. G., K. M. Perkins and G. Serafeim. 2012. How to become a sustainable company. MIT Sloan Management Review (Summer): 43-50.

Eccles, R. G., S. C. Newquist and R. Schatz. 2007. Reputation and its risks. Harvard Business Review (February): 104-114.

Edmondson, A. C. 2011. Strategies for learning from failure. Harvard Business Review (April): 48-55.

Ehrilich, C. P. and J. D. Williams. 2008. Limiting liability through contractual agreement. The CPA Journal (December): 54-59.

Eisenhardt, K. M. and C. B. Schoonhoven. 1990. Organizational growth: Linking founding team, strategy, environment, and growth among U.S. semiconductor ventures, 1978-1988. Administrative Science Quarterly 35(3): 504-529. (JSTOR link).

Eitzen, D. S. and N. R. Yetman. 1972. Managerial change, longevity, and organizational effectiveness. Administrative Science Quarterly 17(1): 110-116. (JSTOR link).

Elango, B., T. Srinivas and G. T. M. Hult. 2013. Understanding drivers of risk-adjusted performance for service firms with international operations. Decision Sciences 44(4): 755-783.

Elgers, P. T. 1980. Accounting-based risk predictions: A re-examination. The Accounting Review (July): 389-408. (JSTOR link).

Elizur, D. and L. Guttman. 1976. The structure of attitudes toward work and technological change within an organization. Administrative Science Quarterly 21(4): 611-622. (JSTOR link).

Elsinger, H., A. Lehar and M. Summer. 2006. Risk assessment for banking systems. Management Science (September): 1301-1314. (JSTOR link).

Emsley, D. and L. H. Chung. 2010. How management accountants' cognitive style and role involvement combine to affect the effort devoted to initiating change. Abacus 46(3): 232-257.

Engwall, R. L. 1989. Need for change. Journal of Cost Management (Summer): 51-54.

Eisenhardt, K. M. and B. N. Tabrizi. 1995. Accelerating adaptive processes: Product innovation in the global computer industry. Administrative Science Quarterly 40(1): 84-110. (JSTOR link).

Epstein, B. J. and S. Ramamoorti. 2016. Today's fraud risk models lack personality auditing with 'dark triad' individuals in the executive ranks. The CPA Journal (March): 14-21.

Epstein, R. C. 1928. Producers' growth curves in an expanding industry. Harvard Business Review (April): 270-277.

Epstein, R. C. 1928. Producer's growth curves in an expanding industry II. Harvard Business Review (October): 43-48.

Ernst, C. and D. Chrobot-Mason. 2011. Flat world, hard boundaries: How to lead across them. MIT Sloan Management Review (Spring): 81-88.

Ersek, B., E. W. Keller and J. Mullins. 2015. Break your industry's bottlenecks: Where to find big changes that will transform your business. Harvard Business Review (July/August): 98-105.

Ettlie, J. E. and E. M. Reza. 1992. Organizational integration and process innovation. The Academy of Management Journal 35(4): 795-827. (JSTOR link).

Euske, K. J. and A. Riccaboni. 1999. Stability to profitability: Managing interdependencies to meet a new environment. Accounting, Organizations and Society 24(5-6): 463-481.

Evan, W. M. 1963. Indices of the hierarchical structure of industrial organizations. Management Science (April): 468-477. (JSTOR link).

Evans, J. H. III, K. Kim and N. J. Nagarajan. 2006. Uncertainty, legal liability, and incentive contracts. The Accounting Review (October): 1045-1071. (JSTOR link).

A-E | F-L | M-Z