Management And Accounting Web

Government Contracting Bibliography

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

Government Contracting Main | Cost Accounting Standards Main | Non Profit Main

Amante, J. R. and R. L. Graham. 1974. Flexible budgeting: A defense industry approach. Management Accounting (February): 37-38.

Amtower, M. 2010. Selling to the Government: What it Takes to Compete and Win the World's Largest Market. Wiley.

Anderson, R. A. 1958. Cost reimbursement contracts - More profit through cost control. N.A.A. Bulletin (August): 57-71.

Andrews, T. C. 1947. Accounting and the management of public affairs. The Accounting Review (October): 367-371. (JSTOR link).

Andrews, T. C. 1947. Advances in governmental accounting. The Accounting Review (January): 23-27. (JSTOR link).

Anthony, R. N. 1990. Opinion: The AICPA's proposal for federal accounting reform. Management Accounting (July): 48-52.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Apgar, M. IV. and J. M. Keane. 2004. New business with the new military. Harvard Business Review (September): 45-56.

Arnfield, J. M. 1953. Living with defense contracts. N.A.C.A. Bulletin (January): 653-660.

Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57. (JSTOR link).

Bailey, G. D. 1944. Cost phases of war contract termination. N.A.C.A. Bulletin (August 1): 1235-1254.

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.

Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.

Banham, R. 2013. Playing defense: CFOs of defense contractors are preparing their companies for a new era of austerity at the Pentagon. CFO (November): 34-40.

Barnecut, L. J. Jr. 1967. Contractor performance measurement. Management Accounting (February): 43-48.

Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.

Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88. (JSTOR link).

Baxendale, S. J. 1987. Cost allocation vs. performance evaluation: Observations at five major defense contractors. Akron Business and Economic Review (Winter): 90-97.

Beights, D. M. 1954. Opportunities for a career in governmental accounting. The Accounting Review (October): 614-619. (JSTOR link).

Bennett, C. W. 1943. Some problems of wartime industrial accounting control. N.A.C.A. Bulletin (July 1): 1261-1280.

Berck, W. R. 1972. Evaluation of subcontractor performance. Management Accounting (May): 34-36.

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Bliss, H. E. 1952. Materials and production controls under CMP. N.A.C.A. Bulletin (April): 946-955. (CMP or the Control Materials Plan is an outgrowth of the Defense Production Act of 1950 and is related to the use of steel, copper and aluminum).

Blough, C. G. 1943. Changes in the federal laws which affect the renegotiation of war contracts. N.A.C.A. Bulletin (January 1): 532-540.

Boger, D. C., R. Carney and K. J. Euske. 1994. Increasing the efficacy and efficiency of accounting and control systems in the department of defense. Accounting Horizons (March): 105-113.

Bordner, H. W. 1948. Suggestions to the commission on organization of the executive branch of the government. The Accounting Review (October): 360-370. (JSTOR link).

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353. (JSTOR link).

Boren, W. H. 1964. Some applications of the learning curve to government contracts. N.A.A. Bulletin (October): 21-22.

Borth, D. 1964. Audit of a governmental cost reduction program. N.A.A. Bulletin (August): 49-52.

Boydstun, F. W. 1953. Internal procedures for renegotiation. N.A.C.A. Bulletin (February): 729-737.

Bradt, J. 2010. Government Contracts Made Easier. CreateSpace.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Brandt, L. 1987. Setting the mood. Journal of Cost Management (Spring): 62-65.

Brittain, R. L. 1952. Burden in defense-commercial production. N.A.C.A. Bulletin (May): 1067-1075.

Brock, L. P. 1954. Profit protection in contract research accounting. N.A.C.A. Bulletin (October): 203-213.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, R. E. 1970. The GAO: Untapped Source of Congressional Power. The University of Tennessee Press. Review by H. W. Wright. (JSTOR link).

Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.

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

Buford, J. A. and J. R. Lindner. 2002. Human Resource Management in Local Government: Concepts and Applications for HRM Students and Practitioners. South-Western Educational Publishing.

Burke, W. F. 1944. The influence of the war on cost accounting. N.A.C.A. Bulletin (November 15): 251-262.

Burnham, F. E. 1941. Amortization and defense certificates. N.A.C.A. Bulletin (November 1): 281-300.

Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.

Camman, E. A. 1943. War contract termination. N.A.C.A. Bulletin (July 15): 1301-1315.

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

Campfield, W. L. 1962. A governmental agency's program for developing its professional accountants. The Accounting Review (April): 295-299. (JSTOR link).

Candee, C. C. 1976. Federal paperwork and its impact on you. Management Accounting (November): 61-62.

Caramanis, C. V. 2002. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Accounting, Organizations and Society 27(4-5): 379-408.

Carman-Stone, M. S. 1987. Unabsorbed overhead: What to do when contracts are cancelled. Management Accounting (April): 55-57. (Defense department formula).

Carpenter, J. A. 1995. Government needs accountants. Management Accounting (June): 53-55.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35 and 36. (Summary).

Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.

Cato, E. 1958. Better federal government accounting - The accrued cost basis. N.A.A. Bulletin (November): 65-70.

Cavalluzzo, K. S. and C. D. Ittner. 2004. Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society 29(3-4): 243-267.

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

Chatters, C. H. 1939. Present and future of governmental accounting. The Accounting Review (March): 48-51. (JSTOR link).

Christensen, D. S. 2004. Is the cumulative SCI-based EAC an upper bound to the final cost of post-A12 defense contracts? The Journal of Cost Analysis & Management 6(2): 1-10.

Christensen, D. S. and D. A. Rees. 2002. Is the CPI-based EAC a lower bound to the final cost of post A-12 contracts? The Journal of Cost Analysis & Management 4(1): 55-65.

Christensen, D. S., R. D. Kankey and M. S. Sweitzer. 1999. A note on bias in DOD inflation forecasts. The Journal of Cost Analysis & Management 1(1): 67-76.

Christensen, D. S., R. J. Conley IV and R. Kankey. 2000. Some empirical evidence on the non-normality of cost variances on defense contracts. The Journal of Cost Analysis & Management 2(1): 3-16.

Chwastiak, M. 1998. Star wars at the bottom line: The accounting forum for defense contractors. Accounting, Organizations and Society 23(4): 343-360.

Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.

Clark, C. L. 1956. Let's improve renegotiation - Not lose its advantages. N.A.C.A. Bulletin (July): 1336-1341.

Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37. (JSTOR link).

Cokins, G. 2001. Activity-Based Cost Management in Government. Management Concepts, Inc.

Cole, J. N. 1951. Renegotiation - The present picture. N.A.C.A. Bulletin (February): 690-694.

Collins, F. B. 1954. Business-Type statements in the budget of the United States. The Accounting Review (July): 472-479. (JSTOR link).

Conners, S. G. 1982. Collecting government receivables - the NAA experience. Management Accounting (August): 60-61.

Coppie, C. S. 1978. The city: Management by crisis or crisis management? Management Accounting (November): 13-21.

Corderman, D. G. 1973. ASPR: Some suggested changes. Management Accounting (February): 41-44.

Cork, H. H. 1952. Some cost problems of the defense contract cycle. N.A.C.A. Bulletin (May): 1078-1092.

Coughran, E. H. 1951. Watching the defense contract backlog. N.A.C.A. Bulletin (December): 490-494.

Crean, M. J. 1954. Processing the termination claim. N.A.C.A. Bulletin (June): 1261-1275.

Crocker, W. W. 1986. Underestimating the costs of major weapon systems: Are reforms on the way?" GAO Review (Spring): 14-17, 55-56.

D'Amico, R. J., C. T. Grant and W. R. Ortega. 2003. Survival strategies in an era of government downsizing: Evidence from the Ogden Air Logistics Center. The Journal of Cost Analysis & Management (Summer): 1-20.

DeMoville, W. 1977. Capital budgeting in municipalities. Management Accounting (July): 17-20.

Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (JSTOR link). (Part of a forum on accounting for defense contracts).

Devine, C. T. 1945. Institutional overhead on government projects. The Accounting Review (April): 210-215. (JSTOR link).

Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.

Digiacomo, J. and J. Kleckner. 2003. Win Government Contracts for Your Small Business (CCH Business Owner's Toolkit series). CCH Inc.

DioGuardi, J. J. 1995. Our unaccountable federal government it doesn't add up. Accounting Horizons (June): 62-67.

Doost, R. K. 1984. Public vs. private budgeting: A comparative study. Government Accountants Journal (Fall): 47-52.

Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.

Downie, R. C. 1944. General termination problems. N.A.C.A. Bulletin (August 1): 1211-1234.

Elliott, L. M. 1952. Current external influences on product costs. N.A.C.A. Bulletin (May): 1052-1066.

Elwell, F. H. 1934. Governmental accounting questions in C. P. A. examinations. The Accounting Review (March): 58-60. (JSTOR link).

Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30. (JSTOR link).

Euske, K. J., J. S. Miguel and C. Wang. 2012. How does the cost performance of defense contracts vary among services and contractors? Evidence from major defense acquisition programs (MDAP). Advances in Management Accounting (20): 75-100.

Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.

Fahey, M. J. 1945. Costs of terminated war contracts under joint termination regulations. N.A.C.A. Bulletin (January 15): 517-535.

Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.

Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.

Fischman, J. H. 1965. Warranty and guaranty clauses in government contracting. N.A.A. Bulletin (August): 63-64.

Flanagan, R. M. 1969. Truth in negotiations. Management Accounting (April): 55-59. (Review of DPC 57 related to defense contractors).

Flower, J. F. 1966. The case of the profitable bloodhound. Journal of Accounting Research (Spring): 16-36. (JSTOR link).

Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543. (JSTOR link).

Frisbee, I. N. 1939. The application of governmental accounting principles to practice. The Accounting Review (March): 27-33. (JSTOR link).

Frisinger, D. R. 1967. Government reports - Some questions and comments. Management Accounting (June): 37-39.

Gaither, J. F. 1954. Expediting contract termination claims. N.A.C.A. Bulletin (January): 603-610.

Gallagher, M. A. and G. L. R. Shariff. 2004. Modeling defense budget relationships with an input-output model. The Journal of Cost Analysis & Management 6(1): 1-11.

Gayek, J. E. 2004. Stability of the cost performance index and an estimate-at-completion for space-system related contracts. The Journal of Cost Analysis & Management 6(2): 36-57.

Geiger, D. R. and C. D. Ittner. 1996. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society 21(6): 549-567.

Geiger, J. and R. L. Winn III. 1987. Leader/follower competition in the department of defense. Journal of Cost Management (Spring): 13-24.

Gendron, Y., D. J. Cooper and B. Townley. 2007. The construction of auditing expertise in measuring government performance. Accounting, Organizations and Society 32(1-2): 101-129.

General Accounting Office. 1998. Managing for Results: The Statutory Framework for Performance-based Management and Accountability. Gaithersburg, MD: U.S. General Accounting Office.

Gilroy, W. M. 1967. Investment control in fixed price defense contracting. Management Accounting (April): 38-42.

Government Accounting Standards Board and National Academy of Public Administration. 1997. Report on Survey of State and Local Government Use and Reporting of Performance Measures - First Questionnaire Results (September 30).

Graff, S. L. 1995. The federal government - Accounting's last frontier. Management Accounting (October): 43-47.

Graham, R. C. and G. R. Chrobuck. 2001. Understanding and managing receivables on U.S. government contracts. Management Accounting Quarterly (Summer): 3-11.

Grange, W. L. 2005. The perils and promises of advanced costing in government contracting. Management Accounting Quarterly (Spring): 37-46.

Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.

Granof, M. H. and P. S. Wardlow. 2002. Core Concepts of Government and Not-for-Profit Accounting. Wiley.

Green, P. M. 1936. Some problems in government accounting. The Accounting Review (June): 141-149. (JSTOR link).

Green, S. G., D. R. King and N. J. Rappaport. 2000. Bringing acquisition reform into focus. The Journal of Cost Analysis & Management 2(1): 69-82.

Greer, W. R. and S. S. Liao. 1987. Weapons pricing models for defense acquisition policy. Journal of Accounting and Public Policy (Winter): 271 284.

Grenough, D. S. and N. H. Shapiro. 1983. Understanding Overhead in Government Contracts. Washington: Touche Ross.

Gunzer, C. R. 1954. Preparing effectively for renegotiation. N.A.C.A. Bulletin (January): 595-602.

Gustafson, G. A. 1962. The Federal Government Accountants Association. The Accounting Review (July): 521-522. (JSTOR link).

Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127. (JSTOR link).

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

Hansen, D. T. 1977. Municipal accounting and disclosure. Management Accounting (May): 23-24.

Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.

Harr, D. J. and J. T. Godfrey. 1992. Making government profitable. Management Accounting (February): 52-57.

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21. (JSTOR link).

Harte, G. F. and D. L. Owen. 1987. Fighting de-industrialisation: The role of local government social audits. Accounting, Organizations and Society 12(2): 123-141.

Harwell, R. W. 1951. CPFF materials costs reimbursements at less cost. N.A.C.A. Bulletin (September): 58-65. (Cost plus fixed fee contracts).

Harwell, R. W. 1952. CPFF contracts - More profit at less cost. N.A.C.A. Bulletin (January): 564-574. (Cost plus fixed fee contracts).

Harwell, R. W. 1953. Defense contract auditing takes a new turn. N.A.C.A. Bulletin (March): 869-876.

Harwell, R. W. 1954. Backing overhead claims for cost-type contracts. N.A.C.A. Bulletin (January): 611-622.

Haseman, W. C. 1956. Practice in defense contract bidding. N.A.C.A. Bulletin (March): 858-866.

Hawes, A. B. 1943. Issues and policies of contract termination. N.A.C.A. Bulletin (March 1): 749-760.

Hawkes, E. M. and E. D. White III. 2007. Predicting the cost per flying hour for the F-16 using programatic and operational data. The Journal of Cost Analysis & Management 9(1): 15-27.

Healey, J. P. 1942. Some practical problems and recent developments in costing government contracts; Cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (November 15): 305-323.

Henry, J. B., P. Woodside and J. B. Edwards. 1979. Public sector leasing in South Carolina. Management Accounting (October): 43-48.

Herbert, L. 1948. Comparison between governmental and general accounting. The Accounting Review (October): 397-400. (JSTOR link).

Herbert, L. 1971. A perspective of accounting. The Accounting Review (July): 433-440. (JSTOR link).

Herzog, D. R. 1970. Pricing engineering work for defense contracts. Management Accounting (September): 32-35.

Heiser, H. C. 1944. Cost problems in contract termination. N.A.C.A. Bulletin (January 1): 462-476.

Holtz, H. R. 1980. The Hundred Billion Dollar Market: How to do Business with the U.S. Government. John Wiley & Sons.

Horwitz, B. and D. Normolle. 1988. Federal agency R&D contract awards and the FASB rule for privately-funded R&D. The Accounting Review (July): 414-435. (JSTOR link).

Hosmer, C. L. 1957. Shorthand for defense planning: A proposal for comparing risks of war and capabilities. Management Science (January): 167-172. (JSTOR link).

Howard, D. C. 1976. Cost/schedule control systems. Management Accounting (October): 21-25.

Hughes, W. E. 2003. Use of a single regression model to estimate missile system development cost. The Journal of Cost Analysis & Management 5(2): 59-75.

Hurst, K. W. 1951. Auditing defense contracts today. N.A.C.A. Bulletin (January): 544-549.

Hylton, D. P. 1957. Needed: More informative and understandable financial statements from governmental units. The Accounting Review (January): 51-54. (JSTOR link).

Ingram, R. 1984. Economic incentives and the choice of state government accounting practices. Journal of Accounting Research 22(1): 126-134.

Ingram, R. W. and R. M. Copeland. 1986. The Effect of Local Government Accounting Practices on Accounting Numbers and Creditor Decisions. Studies in Accounting Research (27). American Accounting Association.

Irish, R. R. 1967. Management accounting developments in the Army Industrial Fund. Management Accounting (October): 54-59.

Ittner, C. D. and D. F. Larcker. 1998. Innovations in performance measurement: Trends and research implications. Journal of Management Accounting Research (10): 205-238. (Summary).

Jacobs, W. 1957. Air Force progress in logistics planning. Management Science (April): 213-224. (JSTOR link).

James, E. P. 1956. Accounting in defense contract terminations. N.A.C.A. Bulletin (March): 850-857.

James, E. P. 1960. The accountant's role in policy decisions under defense contract terminations. N.A.A. Bulletin (March): 87-88.

James, E. P. 1961. Revised cost principles for defense contracts. N.A.A. Bulletin (July): 5-18.

James, E. P. 1963. Profits on defense contracts - Some current observations. N.A.A. Bulletin (January): 27-34.

James, E. P. 1965. Weighted guidelines profit on defense contracts. Management Accounting (December): 3-13.

James, E. P. 1968. Defense contractors weighted average share in cost risk (CWAS). Management Accounting (January): 45-51.

James, E. P. 1969. Certification of cost or pricing data under defense contracts. Management Accounting (April): 47-51.

James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.

James, R. M. 1950. Three major concepts in governmental accounting theory. The Accounting Review (July): 307-314. (JSTOR link).

James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92. (JSTOR link).

James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351. (JSTOR link).

Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.

Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304.

Jordan, R. B. 1960. Know your government contracts. N.A.A. Bulletin (March): 43-52.

Jordan, R. B. 1964. Value engineering - A new opportunity in defense contracting. N.A.A. Bulletin (April): 35-42.

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595. (JSTOR link).

Kamman, A. O. 1956. Government contract terminations. N.A.C.A. Bulletin (September): 71-82.

Kauffman, G. E. 1952. Preparing to report for renegotiation. N.A.C.A. Bulletin (January): 575-583.

Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376. (JSTOR link).

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kendrick, J. W. 1965. Summary and evaluation of recent work in measuring the productivity of federal agencies. Management Science (December): B120-B134. (JSTOR link).

Keys, W. N. 2000. Government Contracts in a Nutshell (Nutshell Series), 3rd edition. West Publishing Company.

Khan, A. and W. B. Hildreth. 2003. Case Studies in Public Budgeting and Financial Management (Public Administration and Public Policy). Marcel Dekker.

King, A. M. 1993. Risky business: Defense contractors after the cold war. Management Accounting (October): 47-51.

Klein, F., R. M. Woodham and E. O. Lothrop. 1940. Accounting problems on government contracts. N.A.C.A. Bulletin (July1): 1361-1382.

Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44. (JSTOR link).

Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308. (JSTOR link).

Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318. (JSTOR link).

Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.

Lamperti, F. A. 1944. Termination organization and procedures. N.A.C.A. Bulletin (April 1): 823-843.

Lanphier, C. H. and C. L. Clark. 1948. A practical alternative to renegotiation. N.A.C.A. Bulletin (September1): 13-20.

Lauderdale, J. C. III. 2009. The Complete Idiot's Guide to Getting Government Contracts. Alpha.

Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.

Lichtenberg, F. R. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 741-752. (JSTOR link). (Part of a forum on accounting for defense contracts).

Linnenberg, C. C. Jr. 1943. Policies & procedures in federal civilian procurement. The Accounting Review (January): 16-26. (JSTOR link).

Linnenberg, C. C. Jr. 1943. Policies and procedures in federal civilian procurement. The Accounting Review (April): 136-148. (JSTOR link).

Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.

Loeb, M. P. and K. Surysekar. 1998. Payment ceilings in cost-plus contracting. Management Accounting Research (September): 311-327.

Longeway, G. A. 1941. Some management problems involved in defense contracts. N.A.C.A. Bulletin (June 15): 1181-1191.

Lorig, A. N. 1936. Cost accounting and the classification of municipal expenditures. The Accounting Review (September): 291-295. (JSTOR link).

Losh, R. C. 1966. Recovery of costs in public works contracts. Management Accounting (May): 32-34.

Lucas, D. J. 1958. Cost accounting in a government department. N.A.A. Bulletin (January): 59-65.

Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.

MacBryde, J., S. Paton, M. Bayliss and N. Grant. 2014. Transformation in the defence sector: The critical role of performance measurement. Management Accounting Research (June): 157-172.

Mansfield, H. C. 1940. The reorganization of federal accounting. The Accounting Review (March): 53-61. (JSTOR link).

Mateer, R. W. 1990. New rules for government contracts. Management Accounting (October): 60-61.

McAnly, H. T. 1951. Allowable costs under government contracts. N.A.C.A. Bulletin (February): 675-687.

McGowan, A. S. and V. P. Vendrzyk. 2002. The relation between cost shifting and segment profitability in the defense-contracting industry. The Accounting Review (October): 949-969. (JSTOR link).

McIntosh, M. C. 1943. Government policies in cost definitions under cost-plus-fixed-fee contracts. N.A.C.A. Bulletin (April 1): 891-901.

McLaney, J. P. 1969. Asset forecasting: A defense industry technique. Management Accounting (September): 33-35.

Mikesell, R. M. 1947. Wanted: More cost accounting for government. The Accounting Review (July): 241-247. (JSTOR link).

Miller, H. C. 1942. Cost inspection in the United States Navy. The Accounting Review (April): 94-99. (JSTOR link).

Milligan, P. 2012. Defensive maneuvers: Defense contractor Exelis is ready to adjust to an era of reduced Pentagon spending, says CFO Peter Milligan. CFO (July/August): 34-36.

Moffitt, D. S. 1952. Preparing your argument in renegotiation. N.A.C.A. Bulletin (May): 1105-1110.

Moffitt, D. S. 1954. Perspective on the new renegotiation act. N.A.C.A. Bulletin (December): 513-519.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Morey, L. 1926. Fund and proprietary accounts in governmental accounting. The Accounting Review (June): 77-84. (JSTOR link).

Morey, L. 1942. Financial reporting in the federal government. The Accounting Review (April): 73-82. (JSTOR link).

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