Management And Accounting Web

Cost Accounting Standards Bibliography

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

Cost Accounting Standards Main Page | Government Contracting Main Page

AICPA. 2009. Independence Compliance: Checklists and Tools for Complying with AICPA and GAO Independence Requirements, Second Edition. AICPA.

Armed Services Board of Contract Appeals. 1979. Appeal of McDonnell-Douglas Corporation. ASBCA No. 19842.

Armed Services Board of Contract Appeals. 1979. Appeal of Lockheed Corporation. ASBCA No. 22451.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Brackney, W. O. and H. R. Anderson. 1981. Regulation of cost accounting: The answer or the abyss. Management Accounting (October): 24-31.

Bryant, K. Jr. and C. U. Phillips. 1978. Interest on equity capital and CASB standard 414. Management Accounting (August): 38-41, 47.

CCH. 2007. Cost Accounting Standards Board Regulations as of January 1, 2007. Commerce Clearing House.

CCH. 2010. Cost Accounting Standards Board Regulations as of January 2010. CCH Inc.

Cost Accounting Standards Board. 1972. Certain definitions and allocation of home office expenses to segments. 37 Federal Register 26684.

Davis, S. W. and K. Menon. 1987. The formation and termination of the Cost Accounting Standards Board: Legislative intervention in accounting standard-setting. Journal of Accounting and Public Policy (Fall): 185-207.

Herman, M. P. 1972. Uniform cost accounting standards: Are they necessary? Management Accounting (April): 15-19.

Howell, C. 1977. CASB: An assessment. Management Accounting (April): 23-26.

Hubbard, R. B. 1990. Return of the cost accounting standards board. Management Accounting (October): 56-59.

Huefner, R. J. 1976. Analysis of CASB disclosure statements. Management Accounting (June): 45-48.

Jacobs, F. A. and H. C. Herring III. 1976. The impact of proposed CASB standards. Management Accounting (September): 13-14, 18.

Jensen, D. L. 1977. A class of mutually satisfactory allocations. The Accounting Review (October): 842-856. (JSTOR link).

Lang, F. R. 1975. Cost accounting standards and financial auditing. Management Accounting (April): 21-23.

Li, D. H. 1973. Cost Accounting Standards Board: A progress report. Management Accounting (June): 11-14.

Mansour, F. A. and J. H. Sellers. 1978. Comparing cost accounting standards with existing accounting standards. Management Accounting (April): 37-42.

Mayer, H. O. 1975. Cost accounting standards. Management Accounting (October): 17-20.

McClenon, P. R. 1980. Capitalization criteria: A CASB study. Management Accounting (December): 39-40, 42-43.

Mulligan, R. G. 1970. An alternative to uniform cost accounting standards. Management Accounting (April): 18-20.

National Association of Accountants. 1971.The Cost Accounting Standards Board. Management Accounting (December): 55-57.

National Association of Accountants. 1973. MAP and CASB. Management Accounting (August): 59-60.

National Association of Accountants. 1975. MAP - CASB liaison: An update. Management Accounting (September): 57.

Oyer, D. J. 1989. Cost Accounting Standards Board resumes operations Journal of Cost Management (Fall): 47-49.

Oyer, D. J. 2005. Pricing and Cost Accounting: A Handbook for Government Contractors, 2nd Edition. Management Concepts.

Pownall, G. 1986. An empirical analysis of the regulation of the defense contracting industry: The Cost Accounting Standards Board. Journal of Accounting Research (Autumn): 291-315. (JSTOR link).

Randall, R. F. 1974. CASB: Developing standards for cost accounting. Management Accounting (April): 46-48.

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

Sourwine, D. A. 1989. Cost accounting: Does your system need repair? Management Accounting (February): 32-36. (Discussion of how private companies can use the CASB standards).

Sourwine, D. A. 1991. Cost accounting standards: Putting the pieces together. Management Accounting (July): 44-49.

Sourwine, D. A. 1994. CASB: Is it doing the job? Management Accounting (January): 39-43.

Staats, E. B. 1975. The history of standard No. 409. Management Accounting (October): 21-23, 26.

Stanberry, S. A. 2008. Federal Contracting Made Easy, 3rd Edition. Management Concepts.

Stein, P. 1990. Defense contractors ask the CASB: What is an accounting change? Management Accounting (October): 53-55.

Tidrick, D. E. 2005. Transforming government and the accountability profession. Strategic Finance (February): 36-41.

Tierney, C. E. 1999. Federal Accounting Handbook: Policies, Standards, Procedures, Practices. Wiley.

Tierney, C. E., E. F. Kearney and J. W. Green. 2005. Federal Contracting Made Easy, Second Edition. Wiley.

VanGundy, S. E. 1973. Cost accounting standards and the management accountant. Management Accounting (September): 51-54.

Vaudt, D. A. 2015. GASB responds to criticisms of financial reporting for governments. The CPA Journal (November): 19.

Verrecchia, R. E. 1982. An analysis of two cost allocation cases. The Accounting Review (July): 579-593. (JSTOR link).