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Control and Controllership Bibliography O-Z

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

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O'Clock, P. and K. Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units. Management Accounting Quarterly (Winter): 18-26. (Summary).

O'Connor, N. G., C. W. Chow and A. Wu. 2004. The adoption of "Western" management accounting/controls in China's state owned enterprises during economic transition. Accounting, Organizations and Society 29(3-4): 349-375.

O'Connor, N. G., S. C. Vera-Muñoz and F. Chan. 2011. Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation. Accounting, Organizations and Society 36(4-5): 246-266.

Oguri, T. 1990. The Historical Development of Management Accounting by Atsuo Tsuju. The Accounting Historians Journal 17(1): 113-114. (JSTOR link).

Oliver, L. 1999. The Cost Management Toolbox: A Manager's Guide to Controlling Cost and Boosting Profits. AMACOM.

Onsi, M. 1967. Quantitative models for accounting control. The Accounting Review (April): 321-330. (JSTOR link). (Comparison of three control models: 1. The traditional standard cost model, 2. a model based on classical statistics, and 3. a model based on decision theory).

Orr, G. W. Jr. 1975. The president's job is easier. Management Accounting (June): 25-26.

Otley, D. 1990. Issues in accountability and control: Some observations from a study of colliery accountability in the British Coal Corporation. Management Accounting Research (June): 101-123.

Otley, D. 1994. Management control in contemporary organizations: Towards a wider framework. Management Accounting Research (September): 289-299.

Otley, D. 1999. Performance management: A framework for management control systems research. Management Accounting Research (December): 363-382.

Otley, D. T. and A. J. Berry. 1980. Control, organisation and accounting. Accounting, Organizations and Society 5(2): 231-244.

Otley, D. T. and A. J. Berry. 1994. Case study research in management accounting and control. Management Accounting Research (March): 45-65.

Otley, D. T. and B. J. Pierce. 1995. The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting, Organizations and Society 20(5): 405-420.

Ottolini, K. 1996. OLAP and the controller. Management Accounting (April): 48-49. (Online analytical processing).

Ouchi, W. 1981. Theory Z. Reading, MA: Addison-Wesley Publishing Co.

Ouchi, W. G. 1977. The relationship between organizational structure and organizational control. Administrative Science Quarterly 22(1): 95-113. (JSTOR link).

Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science (September): 833-848. (Summary and Comparison of the Control Mechanisms).

Ouchi, W. G. 1980. Markets, bureaucracies, and clans. Administrative Science Quarterly 25(1): 129-141. (JSTOR link).

Ouchi, W. G. and A. M. Jaeger. 1978. Type Z organization: stability in the midst of mobility. Academy of Management Review (April): 305-314. (Summary).

Ouchi, W. G. and J. B. Dowling. 1974. Defining the span of control. Administrative Science Quarterly 19(3): 357-365. (JSTOR link).

Ouchi, W. G. and J. B. Johnson. 1978. Types of organizational control and their relationship to emotional well being. Administrative Science Quarterly 23(2): 293-317. (JSTOR link).

Ouchi, W. G. and M. A. Maguire. 1975. Organizational control: Two functions. Administrative Science Quarterly 20(4): 559-569. (JSTOR link).

Owen, H. H. 1982. How to evaluate your cost accounting department. Management Accounting (March): 29-31.

Paget, A. J. 1931. Internal analysis and interpretation of accounting information. N.A.C.A. Bulletin (April 1): 1207-1220.

Palmer, B. T. 1970. Management reports for multiproduct plants. Management Accounting (August): 30-34.

Pansza, H. G. 1976. Task-cost analysis on construction in progress. Management Accounting (December): 41-44.

Papworth, E. F. 1927. The cost of cost accounting. N.A.C.A. Bulletin (December 15): 419-432.

Parker, J. M. 1963. Travel expense cost control data. N.A.A. Bulletin (February): 18.

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

Parker, L. D. 1984. Control in organizational life: The contribution of Mary Parker Follett. The Academy of Management Review 9(4): 736-745. (Note).

Parker, L. D. 1986. The classical model of control in the accounting literature. The Accounting Historians Journal 13(1): 71-92. (JSTOR link). (The purpose of this paper is to outline the classical management control model described by Frederick Taylor and Henry Foyol).

Parmentier, R. R. 1961. Records retention and safeguarding - A case account. N.A.A. Bulletin (July): 75-79.

Parsons, V. A. and G. A. MacDonald. 1970. Standard cost and control system. Management Accounting (November): 19-21, 24.

Pasley, R. S. 1917. Educating the executive to appreciate costs. Journal of Accountancy (September): 207-212.

Patell, J. M. 1987. Cost accounting, process control, and product design: A case study of the Hewlett-Packard Personal Office Computer Division. The Accounting Review (October): 808-839. (JSTOR link).

Patmore, C. W. 1962. The controller as consultant to his management - The fundamentals. N.A.A. Bulletin (October): 29-38.

Patmore, C. W. 1967. Forms control. Management Accounting (April): 20-22.

Patterson, P. 2002. Controller's Report Yearbook, 2002. John Wiley & Sons.

Patterson, T. H. 1948. A program of limited decentralization of accounting functions. N.A.C.A. Bulletin (June 1): 1191-1200.

Pattinson, W. R. 1974. Excess and obsolete inventory control. Management Accounting (June): 35-37.

Paul, O. J. Jr. and J. C. Cassel. 1939. The responsibilities of the accountant to management for early reports. N.A.C.A. Bulletin (March 15): 929-936.

Pavlatos, O. and H. Kostakis. 2015. Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 31(1): 150-164.

Paynter, J. W. 1947. The department store controller's part in business policy. The Accounting Review (October): 390-393. (JSTOR link).

Peacock, E. 1988. Why erorrs occur in accounting systems. Management Accounting (August): 54-56.

Peck, S. A. 1938. The managerial aspect of controls. N.A.C.A. Bulletin (December 15): 471-480.

Peck, S. A. 1940. Further thoughts on the management aspect of accounting control. N.A.C.A. Bulletin (January 1): 549-568.

Peck, S. A. 1941. Expense control at varying volumes of sales and production. N.A.C.A. Bulletin (March 1): 711-727.

Peden, R. W. 1937. A technique of industrial control. N.A.C.A. Bulletin (April 1): 851-873.

Peek, G. E. and J. H. Carter Jr. 1965. A subcontractor control program. N.A.A. Bulletin (July): 41-44. (Use of PERT).

Peirce, R. F. 1966. Changes in management methods resulting from advanced EDP systems. Management Accounting (April): 9-15.

Peirce, R. F. 1966. A resource system for property administration. Management Accounting (December): 27-33.

Pelej, J. 1946. Internal check in relation to cost. N.A.C.A. Bulletin (September 1): 20-37.

Peloubet, M. E. 1942. Trends in accepted accounting and their relation to cost accounting. N.A.C.A. Bulletin (February 15): 835-847.

Perkins, B. D. 1982. Internal control for the small business. Management Accounting (February): 43-44, 59.

Perkins, L. W. 1946. Production control. N.A.C.A. Bulletin (December 15): 475-488.

Perry, H. C. 1945. The cost accountant's contribution to financial management. N.A.C.A. Bulletin (February 15): 615-627.

Perry, R. C. 1955. Control of below-the-line costs. N.A.C.A. Bulletin (July): 1476-1483. (Selling, marketing, research and development, and administrative costs, i.e., public relations, product and process development, financial management, and purchasing).

Perry, R. C. 1955. Forging the tools of cost control. N.A.C.A. Bulletin (January): 661-671.

Perry, R. C. 1956. Accounting procedures add up to service. N.A.C.A. Bulletin (October): 231-242.

Peters, A. J. 1957. Machine accounting control for fixed assets. N.A.A. Bulletin (September): 69-74.

Peters, C. J. 1946. Case study of production and cost control. N.A.C.A. Bulletin (May 15): 891-916.

Petersen, E. L. 1954. What production planning can do for cost control. N.A.C.A. Bulletin (October): 225-233.

Peterson, K. D. 1984. Mechanisms of administrative control over managers in educational organizations. Administrative Science Quarterly 29(4): 573-597. (JSTOR link).

Peterson, R. H. 1994. Accounting for Fixed Assets. Wiley.

Pettit, R. D. 1929. Early closing. The Accounting Review (September): 197-198. (JSTOR link).

Pflieger, J. H. Jr. 1958. Control accounting for sponsored research contracts. N.A.A. Bulletin (March): 77-91.

Philipoom, P. and D. Steele. 2011. Shop floor control when tacit worker knowledge is important. Decision Sciences 42(3): 655-688.

Pierce, B. and B. Sweeney. 2005. Management control in audit firms - Partners' perspectives. Management Accounting Research (September): 340-370.

Pietschman, M. A. 1957. Cost control for a sugar planter. N.A.A. Bulletin (July): 1380-1390.

Pipkin, A. 1989. The 21st century controller. Management Accounting (February): 21-25.

Piron, S. F. 1980. Restoring business information controls. Management Accounting (December): 53-54.

Pitkin, H. E. 1949. A forms control program. N.A.C.A. Bulletin (December): 471-476.

Piturro, M. 2000. How a self-starter CFO helped establish a European-based company in North America. Strategic Finance (July): 50-55.

Piturro, M. 2003. CFO as e-business architect, revisited. Strategic Finance (November): 41-45.

Piucci, V. A. 1960. Training supervisors to control clerical costs. N.A.A. Bulletin (August): 43-51.

Plumley, R. D. 1958. Organizing of a railroad's accounting function. N.A.A. Bulletin (November): 15-34.

Pogue, G. 1983. Control and the management function. Management Accounting. UK (October): 44-45.

Poindexter, J. 1969. The new controllers: More than numbers. Dun's Review (October): 37-41.

Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.

Porter, D. M. 1980. The Waltham system and early American textile cost accounting 1813-1848. The Accounting Historians Journal 7(1): 1-15. (JSTOR link).

Portman, R. K. 1957. Pre-control for profit. N.A.A. Bulletin (November): 5-11.

Potter, A. G. 1908. The railroad cost accountant's functions. Journal of Accountancy (November): 59.

Potter, F. 2001. Event to knowledge: A new metric for finance department efficiency. Strategic Finance (July): 51-55.

Potts, D. S. 1942. Photography in accounting. N.A.C.A. Bulletin (December 15): 433-440. (Related to copies of records for insurance purposes etc.).

Pounders, J. R. and C. H. Duggins. 1955. Records management for your company. N.A.C.A. Bulletin (May): 1149-1156.

Powell, B. and F. Mancheski. 1953. Cost control facts for the foreman. N.A.C.A. Bulletin (May): 1170-1179.

Powell, R. A. 1952. Many techniques combine for good cost control. N.A.C.A. Bulletin (November): 385-401. (Overhead application in a brass and copper mill).

Power, M. 2001. Imagining, measuring and managing intangibles. Accounting, Organizations and Society 26(7-8): 691-693.

Prakash, S. and J. E. Cisney. 1970. Appraisal and evaluation of internal financial reports. Management Accounting (January): 19-24.

Prenger, A. J. 1972. Divisional controllership. Management Accounting (November): 29-32.

Pridemore, C. 1984. A new era for operating and financial management - NAA's 5th annual controller's conference. Management Accounting (January): 66-69.

Prince, T. R. 1964. Information systems for management control. The Accounting Review (April): 467-472. (JSTOR link).

Pritchett, J. C. 1975. Cost control in a logging operation. Management Accounting (September): 51-53.

Probst, F. R. 1971. Probabilistic cost controls: A behavioral dimension. The Accounting Review (January): 113-118. (JSTOR link).

Proctor, P. L. 1945. Effective cost control - or catastrophe. N.A.C.A. Bulletin (February 1): 575-585.

Quattrone, P. and T. Hopper. 2005. A ‘time–space odyssey’: Management control systems in two multinational organisations. Accounting, Organizations, and Society 30(7-8): 735-764.

Quinn, D. F. 1957. Planning what your cost analyses will cost. N.A.C.A. Bulletin (May): 1130-1134.

Quinn, M. 2014. Stability and change in management accounting over time - A century or so of evidence from Guinness. Management Accounting Research (March): 76-92.

Raby, W. L. 1959. The two faces of accounting. The Accounting Review (July): 452-461. (JSTOR link). (According to Raby, the accountant stands like the Roman god Janus who had two faces looking in opposite directions. The accountant must report the past and interpret the past as it affects the future).

Rajan, M. V. 1992. Management control systems and the implementation of strategies. Journal of Accounting Research (Autumn): 227-248. (JSTOR link).

Ramsgard, W. C. 1964. Operational control of total effort. N.A.A. Bulletin (July): 49-56.

Randall, R. F. 1985. Comptroller's Comptroller: NAA president Herbert Knortz. Management Accounting (July): 20-25.

Randall, R. F. 1985. St. Louis '85: Leadership in the '80s. Management Accounting (September): 62-67.

Rankin, F. W., S. T. Schwartz and R. A. Young. 2003. Management control using nonbinding budgetary announcements. Journal of Management Accounting Research (15): 75-93.

Ratnatunga, J. 2015. The impact of new technologies on the management accountant. Journal of Applied Management Accounting Research (Winter): 1-8.

Ratnatunga, J., M. S. C. Tse and D. Wahyuni. 2015. Societal role expectations of management accounting professionals: An Australian study. Advances in Management Accounting (25): 29-48.

Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346. (JSTOR link).

Rea, G. 1930. The interpretation of financial statements for purposes of managerial control. N.A.C.A Bulletin (March): 815-837.

Redd, R. O. 1981. The controller and energy management. Management Accounting (March): 48-51, 56.

Reddington, D. A. 1973. Control methods for small business. Management Accounting (September): 15-17, 26.

Regel, R. W. 2003. Change in the controller's role: Why intuition improves operational and strategic decisions. Journal of Cost Management (January/February): 39-45.

Regner, L. G. 1927. An adaptation of mechanical accounting control. N.A.C.A Bulletin (November 1): 209-229.

Reimnitz, C. A. 1972. Testing a planning and control model in nonprofit organizations. The Academy of Management Journal 15(1): 77-87. (JSTOR link).

Research Department National Association of Cost Accountants. 1921. A bibliography of cost books. National Association of Cost Accountants Official Publications (April): 3-24.

Reusen, E. and K. Stouthuysen. 2017. Misaligned control: The role of management control system imitation in supply chains. Accounting, Organizations and Society (61): 22-35.

Rhodes, J. E. 1955. How to make capital controls work. N.A.C.A. Bulletin (September): 3-18.

Rice, H. L. and J. L. Callan. 2001. Construction Accounting Deskbook: Financial, Tax, Accounting, Management and Legal Answers.

Rice, W. B. 1946. Statistical controls applied to financial statements. The Accounting Review (July): 267-272.

Rich, A. J. 1985. The controller who said 'no'. Management Accounting (February): 34-36. (Controller blew the whistle).

Richardson, A. J. 2002. Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986. The Accounting Historians Journal 29(2): 91-121. (JSTOR link).

Richardson, A. P. 1916. What comptroller would save. Journal of Accountancy (June): 441-443.

Richardson, A. P. 1917. Determination of cost. Journal of Accountancy (September): 215-222.

Richardson, A. P. 1917. War contracts and cost accounting. Journal of Accountancy (November): 373-385.

Richmond, C. G. 1938. The accountants responsibility in fire and prospective earnings insurance. N.A.C.A. Bulletin (October 15): 209-225.

Rickard, E. B. 1950. A study in decentralization: Controllership in a divisional organization. N.A.C.A. Bulletin (January): 567-578. (Ford Motor Company after reorganization).

Rickey, K. R. 1959. Reports which management can use for control. N.A.A. Bulletin (September): 49-59. (Reports for variance analysis and rate of return).

Rickey, K. R. 1964. The cost competitives. N.A.A. Bulletin (September): 53-59.

Rickey, K. R. 1964. Vigilant cost control sustains profitability. N.A.A. Bulletin (December): 57-62.

Rickey, K. R. 1970. Control cost accounting. Management Accounting (April): 9-13.

Riddle, L. P. 1947. Analytical and accounting control of sales and gross profit by punched cards. N.A.C.A. Bulletin (November 15): 323-334.

Riekert, W. R. 1960. The "feedback" aspect of reporting. N.A.A. Bulletin (October): 77-82.

Riener, J. 1981. Are you really managing your T&E system? Management Accounting (December): 44-48.

Riley, W. J. 1964. Contract termination - The accounting point of view. N.A.A. Bulletin (January): 33-37.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

Rishell, M. and W. Becker. 2004. Pay for performance: The CFO's stake. Strategic Finance (November): 24-33. (Blue Cross Blue Shield's performance accountability system).

Rittenberg, L. E., F. Martens and C. E. Landes. 2007. Internal control guidance: Not just a small matter. Journal of Accountancy (March): 46-50.

Roberts, B. W. 1946. State unemployment insurance taxes - A controllable element of cost. N.A.C.A. Bulletin (June 1): 966-978.

Roberts, H. K. 1966. To keep or not to keep - A record retention program. Management Accounting (April): 58-62.

Robertson, J. D. 1941. A payroll control plan. N.A.C.A. Bulletin (July 15): 1321-1332.

Robinson, J. S. 1926. Some doubtful elements of cost. The Accounting Review (September): 80-88. (JSTOR link).

Robinson, J. W. 1921. Cooperation and cost control. National Association of Cost Accountants Official Publications (May): 3-8.

Robinson, M. A. and D. T. Hughes. 1989. Controllership training: A competitive weapon. Management Accounting (May): 20-24. (Discussion of Monsanto's training program and a note about their emphasis on the CMA).

Robnett, R. H. 1946. Control of research and development costs. N.A.C.A. Bulletin (July 15): 1095-1109.

Rockness, H. O. and M. D. Shields. 1984. Organizational control systems in research and development. Accounting, Organizations and Society 9(2): 165-177.

Roehl-Anderson, J. M. and S. M. Bragg. 2004. Controllership: The Work of the Managerial Accountant. John Wiley & Sons.

Roehl-Anderson, J. and S. M. Bragg. 2000. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.

Roehl-Anderson, J. M. and S. M. Bragg. 2004. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.

Roehl-Anderson, J. M. and S. M. Bragg. 2007. Controllership: The Work of the Managerial Accountant, 2008 Cumulative Supplement, 7th Edition. Wiley.

Roehm, H. A., L. Weinstein, and J. F. Castellano. 2000. Management control systems: How SPC enhances budgeting and standard costing. Management Accounting Quarterly (Fall): 34-40. (Summary).

Roof, B. M. and C. P. Baril. 1991. How does your accounting department measure up? Management Accounting (April): 39-42. (Survey).

Rooney, G. W. 1945. Accounting service to management. N.A.C.A. Bulletin (November 1): 177-188.

Rorem, C. R. 1928. Social control through accounts. The Accounting Review (September): 261-268. (JSTOR link).

Rorty, M. C. 1923. The statistical control of business activities. Harvard Business Review (January): 154-166.

Rosane, C. B. E. 1933. The cost accountant as the key man in shaping policies. N.A.C.A. Bulletin (October 1): 161-166.

Rosenbaum, D. 2011. CFOs and CIOs: Can we talk? CFO (December): 23-25.

Rosenbaum, D. 2012. Technology: So you're the boss of the CIO, now what? CFO (March): 35-36.

Rosengren, W. R. 1967. Structure, policy, and style: Strategies of organizational control. Administrative Science Quarterly 12(1): 140-164. (JSTOR link).

Rosenzweig, K. 1981. An exploratory field study of the relationship between the controller's department and overall organization characteristics. Accounting, Organizations and Society 6(4): 339-354.

Ross, G. H. B. 1990. Revolution in management control: The JIT world can't be run by layers of supervision and control. Management Accounting (November): 23-27.

Rotch, W., B. Allen and E. Brownlee. 1995. Cases in Management Accounting and Control Systems. Englewood Cliffs, NJ: Prentice-Hall.

Rotch, W., B. R. Allen and C. R. Smith. 1978. The Executive's Guide to Management Accounting and Control Systems. Dame Publications, Inc.

Ruchala, L. V. 1997. Managing and controlling specialized assets. Management Accounting (October): 20, 22, 24, 26-27. (Discussion of transaction cost economic theory to consider asset specificity, i.e., the degree to which an asset can be redeployed to other purposes, and how it is related to capital investments, make or buy decisions, and investments in intangible and human assets. Four categories of asset specificity include site specificity, physical asset specificity, human asset specificity, and dedicated assets).

Ruhl, J. M. 1996. Levers of control and when lean enterprises collide. Journal of Cost Management (Winter): 62-68. (Reviews of Simon's Levers of Control... and Cooper's When Lean Enterprises Collide).

Runk, R. C. and R. G. Loretta. 1989. Controllers on the firing line. Management Accounting (November): 38-42.

Rush, R. 1952. Techniques for forms study. N.A.C.A. Bulletin (June): 1240-1248.

Russell, D. M. 1948. Applications of generally accepted accounting principles to cost accounting. N.A.C.A. Bulletin (August 15): 1533-1548.

Russell, H. F. 1954. The protection of vital corporate records. N.A.C.A. Bulletin (January): 579-586.

Saksa, M. R. 1959. Developing an effective cost analysis staff. N.A.A. Bulletin (September): 15-24.

Saksa, M. R. 1959. Are you breaking even on your reports? N.A.A. Bulletin (February): 42.

Salancik, G. R. and J. R. Meindl. 1984. Corporate attributions as strategic illusions of management control. Administrative Science Quarterly 29(2): 238-254. (JSTOR link).

Salisbury, W. B. 1960. Financial control in local labor unions. N.A.A. Bulletin (May): 49-61.

Samson, W. D., D. L. Flesher and G. J. Previts. 2006. Corporate governance and external and internal controls: The case of the Baltimore and Ohio Railroad, Circa 1831. Issues in Accounting Education (February): 45-62.

San Miguel, J. G. 1977. The behavioral sciences and concepts and standards for management planning and control. Accounting, Organizations and Society 2(2): 177-186.

San Miguel, J. G. and V. Govindarajan, 1984. The contingent relationship between the controller and internal audit functions in large organizations. Accounting, Organizations and Society 9(2): 179-188.

Sandelin, M. 2008. Operation of management control practices as a package - A case study on control system variety in a growth firm context. Management Accounting Research (December): 324-343.

Sanders, T. H. 1923. Present status of uniform cost accounting. Harvard Business Review (January): 167-174.

Sanders, T. H. 1928. Cost control in banks. Harvard Business Review (July): 420-432.

Sandino, T. 2011. Developing good measures to advance management accounting and control research: A discussion of “Corporate frugality: Theory, measurement, and practice”. Contemporary Accounting Research 28(4): 1388-1396.

Sarasohn, L. J. and M. S. Luehlfing. 1996. Fixed assets don't squeak. Management Accounting (October): 29-30, 33-34, 36. (Related to internal control).

Saravanamuthu, K. and T. Tinker. 2003. Politics of managing: The dialectic of control. Accounting, Organizations and Society 28(1): 37-64.

Sasaki, H. D. 1969. Planning and controlling research development costs. Management Accounting (May): 44-50.

Scanlon, J. M. 1921. Cost as an aid to management. National Association of Cost Accountants Official Publications (October 1): 3-10.

Scapens, R. W. 2009. Frameworks for performance management and control systems research. Management Accounting Research (December): 262.

Scharninghausen, P. 1957. Getting the facts to the foreman for control. N.A.C.A. Bulletin (April): 985-991.

Schermann, M., M. Wiesche and H. Krcmar. 2012. The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research (24): 31-59.

Scheumann, J. 1999. Why isn't the controller having more impact? Strategic Finance (April): 32-34.

Schiff, J. B. and A. I. Schiff. 1988. High-tech cost accounting for the F-16. Management Accounting (September): 43-48.

Schiff, J. B. and A. I. Schiff. 2009. Cost leadership for the current challenge. Strategic Finance (November): 35-41.

Schiff, J. B. and C. B. May. 1990. What is internal control? Who owns it? Without a clear answer, fraudulent financial reporting remains a possibility. Management Accounting (November): 37-40.

Schiff, J. B. and C. B. May. 1991. Are management reports on financial statement responsibility useful? Management Accounting (September): 41-46.

Schiff, M. 1956. Cost control in the payroll department. N.A.C.A. Bulletin (July): 1381-1389.

Schilit, H. 2002. Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. 2nd edition. McGraw Hill. (Summary).

Schmalz, C. N. 1941. The problems of merchandise control in a department store. N.A.C.A. Bulletin (August 15): 1485-1501.

Schmidt, R. R. 1970. Erosion of profits through asset losses. Management Accounting (December): 53-54. (Relates to employee theft).

Schmidt, V. 1958. Constructing and using a flexible budget for manufacturing cost control. N.A.A. Bulletin (July): 79-86.

Schmieg, H. J. 1959. Control of overhead with a variable budget in research operation. N.A.A. Bulletin (August): 45-56.

Schneggenburger, L. B. 1957. An inventory control report which serves well in a small company. N.A.A. Bulletin (October): 89-92.

Schneider, S. 1952. Sales territory cost control. N.A.C.A. Bulletin (June): 1221-1226.

Schofield, W. M. 1966. An effective internal management reporting system. Management Accounting (September): 17-26.

Schultze, J. W. 1940. Management versus budgetary control? N.A.C.A. Bulletin (November 15): 275-279.

Scott, W. B. 1957. How the accountant can be more help to the production department. N.A.C.A. Bulletin (June): 1293-1298.

Scully, W. M. 1950. Cost control within the controller's division. N.A.C.A. Bulletin (April): 967-970.

Seals, D. and J. Hales. 1992. Safety in numbers. Management Accounting (May): 45-48. (Related to cost savings resulting from safety programs).

Seed, A. H. 1961. Orienting controls to the product life cycle. N.A.A. Bulletin (May): 33-38.

Seed, A. H. III. 1981. The impact of inflation on internal planning and control. Management Accounting (October): 73.

Sellers, R. D., T. J. Fogarty and L. M. Parker. 2016. How important is the educational capital of chief financial officers? An examination of educational credentials in the context of other attributes. Global Perspectives on Accounting Education (13): 1-19.

Semier, B. H. 1952. Techniques for control of finished goods inventory. N.A.C.A. Bulletin (July): 1339-1346.

Seney, W. T. 1955. Accounting - A tool for management. N.A.C.A. Bulletin (March): 891-903.

Severance, J. and R. R. Bottin. 1979. Work-in-process inventory control through data base concepts. Management Accounting (January): 37-41.

Shamberg, S. C. 1987. Can controllers avoid legal problems? Management Accounting (March): 18-19, 22-24.

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