Management And Accounting Web

Labor Accounting and Management Bibliography

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

Labor Accounting and Management Main Page | Human Resource Accounting and Management

Abrahamson, E. 1997. The emergence and prevalence of employee management rhetorics: The effects of long waves, labor unions, and turnover, 1875 to 1992. The Academy of Management Journal 40(3): 491-533. (JSTOR link).

Abruzzi, A. 1956. Formulating a theory of work measurement. Management Science (January): 114-130. (JSTOR link).

Amernic, J. and N. Aranya. 1990. Accounting information and the outcome of collective bargaining: Some exploratory evidence. Behavioral Research In Accounting (2): 1-31.

Amernic, J. H. 1985. The roles of accounting in collective bargaining. Accounting, Organizations and Society 10(2): 227-253.

Andersen, F. E. 1959. How we achieve and utilize effective daily labor reporting. N.A.A. Bulletin (January): 90-95.

Anderson, W. E. 1947. Achieving control of direct and indirect labor costs. N.A.C.A. Bulletin (December 15): 435-443.

Angle, H. L. and J. L. Perry. 1986. Dual commitment and labor-management relationship climates. Academy of Management Journal 29(1): 31-50. (JSTOR link).

Astebro, T., J. Chen and P. Thompson. 2011. Stars and misfits: Self-employment and labor market frictions. Management Science (November): 1999-2017.

Bailey, C. D. 2000. Learning-curve estimation of production costs and labor hours using a free Excel add-in. Management Accounting Quarterly (Summer): 25-31.

Balke, W. M., K. R. Hammond and G. D. Meyer. 1973. An alternate approach to labor-management relations. Administrative Science Quarterly 18(3): 311-327. (JSTOR link).

Bamberger, P., M. Admati-Dvir and G. Harel. 1995. Gender-based wage and promotion discrimination in Israeli high-technology firms: Do unions make a difference? The Academy of Management Journal 38(6): 1744-1761. (JSTOR link).

Bamberger, P. A., A. N. Kluger and R. Suchard. 1999. The antecedents and consequences of union commitment: A meta-analysis. The Academy of Management Journal 42(3): 304-318. (JSTOR link).

Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.

Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036. (JSTOR link).

Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.

Becker, B. E. 1988. Concession bargaining: The meaning of union gains. The Academy of Management Journal 31(2): 377-387. (JSTOR link).

Bedell, L. V. 1937. Measured day work - A wage plan. N.A.C.A. Bulletin (January 1): 533-539.

Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.

Benner, C. 2002. Work in the New Economy: Flexible Labor Markets in Silicon Valley. Blackwell Publishing.

Benson, C. M. and W. H. Donaldson. 1949. Labor cost control without clock cards or individual production time records. N.A.C.A. Bulletin (May 1): 999-1003.

Bigoness, W. J. and H. L. Tosi. 1984. Correlates of voting behavior in a union decertification election. The Academy of Management Journal 27(3): 654-659. (JSTOR link).

Bills, D. B. 1987. Costs, commitment, and rewards: Factors influencing the design and implementation of internal labor markets. Administrative Science Quarterly 32(2): 202-221. (JSTOR link).

Bills, D. B. 1987. Erratum: Costs, commitment, and rewards: Factors influencing the design and implementation of internal labor markets. Administrative Science Quarterly 32(3): 448-449. (JSTOR link).

Blagg, R. R. and K. W. Walton. 1984. Functional time reporting: Shortcut to integrating labor data. Management Accounting (June): 34-38.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Bohn, H. M. 1958. Work efficiencies without work tickets. N.A.A. Bulletin (October): 29-30.

Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.

Brenizer, N. W. 1969. A system of man-machine-material reporting. Management Accounting (May): 21-22.

Brennan, D. B. 1968. Work measurement for control of clerical costs. Management Accounting (May): 42-46.

Brincklow, R. 1961. Labor reports - The citrus industry. N.A.A. Bulletin (June): 23-24.

Brown, A. C. 1955. Daily control figures for labor and material. N.A.C.A. Bulletin (November): 377-381.

Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.

Brown, L. D. and M. E. Zmijewski. 1987. The effect of labor strikes on security analysts' forecast superiority and on the association between risk-adjusted stock returns and unexpected earnings. Contemporary Accounting Research 4(1): 61-75.

Brown, R. E. and R. R. Trumble. 1995. Accounting can improve labor-management negotiations. Management Accounting (June): 46-52.

Brownlee, J. L. 1955. Man-hour budgeting for control of clerical costs. N.A.C.A. Bulletin (March): 956-965.

Bruster, R. R. 1932. Reducing employee absenteeism and tardiness. N.A.C.A. Bulletin (October 1): 168-181.

Buell, R. W. and M. I. Norton. 2011. The labor illusion: How operational transparency increases perceived value. Management Science (September): 1564-1579.

Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.

Cain, J. P. and M. J. Stahl. 1983. Modeling the policies of several labor arbitrators. The Academy of Management Journal 26(1): 140-147. (JSTOR link).

Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.

Cameron, K. 1982. The relationship between faculty unionism and organizational effectiveness. The Academy of Management Journal 25(1): 6-24. (JSTOR link).

Campion, W. M. and R. M. Peters. 1979. How to analyze manpower requirements forecasts. Management Accounting (September): 45-50.

Carlsson, J, P. Ehn, B. Erlander, M. Perby and A. Sandberg. 1978. Planning and control from the perspective of labour: A short presentation of the demos project. Accounting, Organizations and Society 3(3-4): 249-260.

Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.

Chaison, G. N. 1971. The need for a more intensive analysis of union organizing campaigns. The Academy of Management Journal 14(4): 518-520. (JSTOR link).

Chalos, P., J. Cheerian and D. Harris. 1991. Financial disclosure effects on labor contracts: A Nash analysis. Contemporary Accounting Research 7(2): 431-448.

Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.

Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.

Ciller, O. U. 1973. Pricing employment contracts. Management Accounting (November): 29-31.

Clark, J. 1982. The labor mystique. Management Accounting (December): 36-39.

Clason, D. E. 1966. Clerical systems and work simplification in the computer age. Management Accounting (October): 19-28.

Cleveland, G. B. 1955. Getting down to causes on the labor variance. N.A.C.A. Bulletin (September): 82-86.

Cole, W. G. 1961. Supervisory control of clerical assignments. N.A.A. Bulletin (February): 81-88.

Conlon, E. J. and D. G. Gallagher. 1987. Commitment to employer and union: Effects of membership status. The Academy of Management Journal 30(1): 151-162. (JSTOR link).

Cook, D. M. 1967. The effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 213-224. (JSTOR link).

Corless, D. W. 1956. Centralized timekeeping pays off. N.A.C.A. Bulletin (May): 1137-1140.

Craft, J. A. 1981. Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society 6(1): 97-107.

Craft, J. A. 1984. A reply to Maunders and Foley. Accounting, Organizations and Society 9(1): 107-108.

Cutter, W. O. 1924. Controlling the labor. National Association of Cost Accountants Official Publications (August 15): 3-15.

Dalton, D. R. and J. L. Perry. 1981. Absenteeism and the collective bargaining agreement: An empirical test. The Academy of Management Journal 24(2): 425-431. (JSTOR link).

Dalton, D. R. and W. D. Todor. 1982. Antecedents of grievance filing behavior: Attitude/behavioral consistency and the union steward. The Academy of Management Journal 25(1): 158-169. (JSTOR link).

Datta, D. K., J. P. Guthrie, P. M. Wright. 2005. Human resource management and labor productivity: Does industry matter? The Academy of Management Journal 48(1): 135-145. (JSTOR link). 2005. Erratum: Human resource management and labor productivity: Does industry matter? The Academy of Management Journal 48(3): 374. (JSTOR link).

Davy, J. A. and F. Shipper. 1993. Voter behavior in union certification elections: A longitudinal study. The Academy of Management Journal 36(1): 187-199. (JSTOR link).

Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.

DeRieux, J. S. 1972. The controversy over wage-price policies. Management Accounting (February): 17-22.

Deshpande, S. P. and J. Fiorito. 1989. Specific and general beliefs in union voting models. The Academy of Management Journal 32(4): 883-897. (JSTOR link).

DeWelt, R. L. 1976. Labor measurement and control. Management Accounting (October): 26-32.

Doyle, L. S. 1960. Our version of manpower planning. N.A.A. Bulletin (May): 47-48.

Doyle, R. J. 1970. A new look at the Scanlon plan. Management Accounting (September): 48-52.

Drandell, M. 1975. A composite forecasting methodology for manpower planning utilizing objective and subjective criteria. The Academy of Management Journal 18(3): 510-519. (JSTOR link).

D'Souza, J., J. Jacob and K. Ramesh. 2000. The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics (October): 187-208.

Dubin, R. 1957. Power and union-management relations. Administrative Science Quarterly 2(1): 60-81. (JSTOR link).

Dulude, R. P. 1950. Step-by-step analysis of departmental labor variances. N.A.C.A. Bulletin (January): 633-636.

Duncan, J. C. 1906. Methods of determining he efficiency of labor. Journal of Accountancy (February): 301-309.

Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.

Edelstein, J. D. and H. J. Ruppel, Jr. 1970. Convention frequency and oligarchic degeneration in British and American unions. Administrative Science Quarterly 15(1): 47-56. (JSTOR link).

Edwards, P. Editor. 2003. Industrial Relations: Theory and Practice. Blackwell Publishing.

Elias, N. 1990. The effects of financial information symmetry on conflict resolution: An experiment in the context of labor negotiations. The Accounting Review (July): 606-623. (JSTOR link). (Part of a forum on negotiation research in accounting).

Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.

Evans, C. G. 1970. Crewloading: A work control technique for modern management. Management Accounting (February): 31-34. (A computerized technique for work measurement).

Ezzamel, M., H. Willmott and F. Worthington. 2004. Accounting and management - Labour relations: The politics of production in the 'factory with a problem'. Accounting, Organizations and Society 29(3-4): 269-302.

Feild, H. S. and W. H. Holley. 1982. The relationship of performance appraisal system characteristics to verdicts in selected employment discrimination cases. The Academy of Management Journal 25(2): 392-406. (JSTOR link).

Feuille, P. and J. Blandin. 1974. Faculty job satisfaction and bargaining sentiments: A case study. The Academy of Management Journal 17(4): 678-692. (JSTOR link).

Fields, M. W. and J. W. Thacker. 1992. Influence of quality of work life on company and union commitment. The Academy of Management Journal 35(2): 439-450. (JSTOR link).

Finlay, W. 1987. Industrial relations and firm behavior: Informal labor practices in the west coast longshore industry. Administrative Science Quarterly 32(1): 49-67. (JSTOR link).

Fiorito, J. and P. Jarley. 1992. Associate membership programs: Innovation and diversification in national unions. The Academy of Management Journal 35(5): 1070-1085. (JSTOR link).

Fisher, J. 1994. Technological interdependence, labor production functions, and control systems. Accounting, Organizations and Society 19(6): 493-505.

Flinn, S. D. 1951. Continuous methods work will control clerical costs. N.A.C.A. Bulletin (September): 26-37.

Foster, J. and A. Scott. 1984. Practical problems with standard labour costing. Management Accounting UK (February): 26-27.

Frederickson, H. G. 1969. Role occupancy and attitudes toward labor relations in government. Administrative Science Quarterly 14(4): 595-606. (JSTOR link).

Frick, W. 2015. Synthesis: Technology doesn't always beat labor. Harvard Business Review (March): 126-127.

Friedman, R. A. and J. Podolny. 1992. Differentiation of boundary spanning roles: Labor negotiations and implications for role conflict. Administrative Science Quarterly 37(1): 28-47. (JSTOR link).

Friesel, G. H. 1923. A method of collecting direct labor costs and statistics. National Association of Cost Accountants Official Publications (May 15): 3-14.

Fryxell, G. E. and M. E. Gordon. 1989. Workplace justice and job satisfaction as predictors of satisfaction with union and management. The Academy of Management Journal 32(4): 851-866. (JSTOR link).

Funari, M. R. 1953. What's your labor cost barometer reading today? N.A.C.A. Bulletin (September): 3-15.

Galbraith, O. III. and J. H. Morse. 1972. Hire or overtime? A best bet method. Management Accounting (July): 42-46.

Gallagher, K. E. Rose, B. McClelland, J. Reynolds and S. Tombs. 1997. People in Organisations: An Active Learning Approach (Babs). Blackwell Publishing.

Gannon, M. J. and K. L. Newman. 2001. The Blackwell Handbook of Cross-Cultural Management (Handbooks in Management). Blackwell Publishing.

Gao, H., J. Luo and T. Tang. 2015. Effects of managerial labor market on executive compensation: Evidence from job-hopping. Journal of Accounting and Economics (April-May): 203-220.

Gavett, J. W. 1951. Indirect labor measurement and standardization. N.A.C.A. Bulletin (November): 293-301.

George, J. B. 1955. Organizing timekeeping for reliability. N.A.C.A. Bulletin (November): 386-389.

Gerber, D. L. 1971. A small information system for workload analysis. Management Accounting (March): 13-16.

Gerofski, I. 1938. New developments in controlling labor costs. N.A.C.A. Bulletin (September 1): 1-11. (Volume 20, issue 1).

Getman, J. G., B. B. Pogrebin and D. Gregory. 1999. Labor Management Relations and the Law (University Textbook Series). Foundation Press.

Giles, W. F. and W. H. Holley, Jr. 1978. Job enrichment versus traditional issues at the bargaining table: What union members want. The Academy of Management Journal 21(4): 725-730. (JSTOR link).

Ginter, E. M. 1979. Communications and cost-benefit aspects of employee safety. Management Accounting (May): 24-26.

Glassman, A. M. 1972. Research on collective bargaining in the public sector: New directions. The Academy of Management Journal 15(3): 375-378. (JSTOR link).

Goettee, J. G. 1948. Daily reports to control assembly labor time and costs. N.A.C.A. Bulletin (July 15): 1421-1428.

Goggans, T. P. 1964. The accountant's role in wage negotiations. The Accounting Review (July): 627-630. (JSTOR link).

Golding, J. L. 1957. Pinning down causes of variation in labor unit costs. N.A.A. Bulletin (October): 65-70.

Gomez-Mejia, L. R. and D. B. Balkin. 1984. Faculty satisfaction with pay and other job dimensions under union and nonunion conditions. The Academy of Management Journal 27(3): 591-602. (JSTOR link).

Goode, E. W. 1954. A framework for computing full wage costs. N.A.C.A. Bulletin (September): 53-56.

Grace, W. E. 1967. Clerical work effectiveness program - How to get the facts. Management Accounting (June): 59-62.

Grace, W. E. 1970. Planning and organizing a work measurement program. Management Accounting (July): 29-32, 64.

Grady, C. H. Jr. 1965. Reducing clerical costs through improved manpower utilization. N.A.A. Bulletin (March): 41-49.

Granof, M. H. 1973. Financial evaluation of labor contracts. Management Accounting (July): 38-40, 45.

Green, W. H. 1972. Developing key personnel. Management Accounting (June): 23-24.

Hall, J. R. 1932. The economic security of wage workers. N.A.C.A. Bulletin (August 15): 1597-1616.

Halpern, R. S. 1961. Employee unionization and foremen's attitudes. Administrative Science Quarterly 6(1): 73-88. (JSTOR link).

Hammer, T. H. 1978. Relationships between local union characteristics and worker behavior and attitudes. The Academy of Management Journal 21(4): 560-577. (JSTOR link).

Harding, A. O. "What! No clock cards?" N.A.C.A. Bulletin (July): 1389-1394.

Harlow, G. A. 1948. Payroll analysis for labor cost control. N.A.C.A. Bulletin (April 1): 961-967.

Hartogensis, A. M. 1955. Manpower budgeting for control of labor costs. N.A.C.A. Bulletin (March): 947-956.

Harvard Business Review. 1923. Summaries of business research: Labor turnover costs in a shoe factory. Harvard Business Review (July): 490-494.

Harvard Business Review. 1924. The worker in modern economic society. Harvard Business Review (January): 250-251.

Harvard Business Review. 1926. Case studies in business: Budgeting labor requirements. Harvard Business Review (July): 480-488.

Harvard Business Review. 1926. Legal developments significant in business: The United States arbitration law. Harvard Business Review (January): 236-244.

Harvard Business Review. 1926. Summaries of business research: Unionism and production in the bituminous coal industry. Harvard Business Review (April): 334-340.

Hays, J. R. 1972. Manpower control for manufacturing. Management Accounting (April): 31-37.

Hazelton, W. A. 1979. How to cost labor settlements. Management Accounting (May): 19-23.

Healey, J. 2009. The knowledge workers' strike. Harvard Business Review (July-August): 27-30. (Case study).

Henderson, L. M. 1948. Piece count control under wage incentive plans. N.A.C.A. Bulletin (September 15): 77-80.

Hendricks, J. A. and K. J. Rose. 1998. Accounting on the line. Management Accounting (June): 45-48. (Putting accountants on the production line).

Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.

Hess, R. E. 1967. Labor unions look at accountants. Management Accounting (February): 41-42.

Heuser, F. L. 1964. Direct-labor control in research and development. N.A.A. Bulletin (October): 7-14.

Higgs, P. C. 1960. Productivity portrayal at the bargaining table. N.A.A. Bulletin (October): 89-93.

Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.

Hiromoto, T. 1988. Another hidden edge: Japanese management accounting. Harvard Business Review (July-August): 22-25. (Summary).

Hirst, M. K. 1981. Accounting information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784. (JSTOR link).

Hogan, T. J., J. L. Bierstaker and W. E. Seltz. 2001. Laborers Local 829 health and welfare plan: Testing investments and receivables. Issues In Accounting Education (November): 637-662.

Hoopingarner, D. L. 1926. Some practical aspects of the voluntary arbitration of labor disputes. Harvard Business Review (April): 297-302.

Hopper, T. and P. Armstrong. 1991. Cost accounting, controlling labour and the rise of conglomerates. Accounting, Organizations and Society 16(5-6): 405-438.

Hopton, E. V. 1948. Measurement and control of indirect labor. N.A.C.A. Bulletin (January 15): 561-570.

Hotchkiss, W. E. 1923. Industrial relations management. Harvard Business Review (July): 438-450.

Howkins, G. H. Jr. 1959. Manpower planning - A case study. N.A.A. Bulletin (October): 65-72.

Hunt, R., L. Garrett and C. M. Merz. 1985. Direct labor cost not always relevant at H-P. Management Accounting (February): 58-62.

Imberman, W. 1995. Is gainsharing the wave of the future? Management Accounting (November): 35-39. (Summary).

Institute of Management Accountants. 2000. Implementing Automated Workflow Management. Institute of Management Accountants.

Jack, F. G. 1948. Application of operation time standards to departmental labor cost control. N.A.C.A. Bulletin (November 1): 235-242.

Jackson-Cox, J., J. E. M. Thirkell and J. McQueeney. 1984. The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure. Accounting, Organizations and Society 9(3-4): 253-273.

Jaedicke, R. K. 1959. Production method changes and the Hormel wage plan. The Accounting Review (April): 266-280. (JSTOR link).

Jarley, P., J. Fiorito and J. T. Delaney. 1997. A structural contingency approach to bureaucracy and democracy in U.S. national unions. The Academy of Management Journal 40(4): 831-861. (JSTOR link).

Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.

Jensen, W. 1912. Workmen's Compensations Act of Washington. Journal of Accountancy (November): 380-381.

Johnson, E. A. 1963. Controlling labor costs through job tickets and standard data. N.A.A. Bulletin (January): 53-56. (Ten categories of causes of labor variances include: operator efficiency, engineering changes, faulty materials, interrupted production, machine tool trouble, multiple machine operation, other such as alternative machine or non standard routing, etc., rework, training, e.g., inexperience, and waiting).

Jones, W. C. 1959. Service and maintenance labor cost control through man-hour budget standards. N.A.A. Bulletin (August): 35-44.

Journal of Accountancy. 1907. The cost of strikes. Journal of Accountancy (October): 473-474.

Julius, M. J. and W. E. Schlender. 1962. A selected sample of executive views of the future of personnel and industrial relations. The Journal of the Academy of Management 5(2): 179-184. (JSTOR link).

Jung, K. G., A. Dalessio and S. M. Johnson. 1986. Stability of the factor structure of the job descriptive index. The Academy of Management Journal 29(3): 609-616. (JSTOR link).

Kalev, A., Y. Shenhav and D. De Vries. 2008. The state, the labor process, and the diffusion of managerial models. Administrative Science Quarterly 53(1): 1-28. (JSTOR link).

Katz, H. C., T. A. Kochan and M. R. Weber. 1985. Assessing the effects of industrial relations systems and efforts to improve the quality of working life on organizational effectiveness. The Academy of Management Journal 28(3): 509-526. (JSTOR link).

Kindley, R. W. 1955. Daily balancing of labor loads by work stations. N.A.C.A. Bulletin (November): 382-386.

Kingham, S. B. and T. E. Hauser. 1949. Predetermined payroll for efficient labor accounting and cost control. N.A.C.A. Bulletin (January 15): 586-615.

Kirmeyer, S. L. and A. Shirom. 1986. Perceived job autonomy in the manufacturing sector: Effects of unions, gender, and substantive complexity. The Academy of Management Journal 29(4): 832-840. (JSTOR link).

Klaas, B. S. and A. S. DeNisi. 1989. Managerial reactions to employee dissent: The impact of grievance activity on performance ratings. The Academy of Management Journal 32(4): 705-717. (JSTOR link).

Klapper, P. 1910. Organized labor's attitude toward machinery: I. Introduction. Journal of Accountancy (September): 321-325.

Klapper, P. 1910. Organized labor's attitude toward machinery: II. Effects of machinery on the craft and the organization of labor unions (to be continued). Journal of Accountancy (September): 326-333.

Klapper, P. 1910. Organized labor's attitude toward machinery: Part II. II. Effects of machinery on the craft and the organization of labor unions - (continued). Journal of Accountancy (October): 439-457.

Klapper, P. 1911. Organized labor's attitude toward machinery. Journal of Accountancy (April): 439-454.

Kochan, T. A. 1975. Determinants of the power of boundary units in an interorganizational bargaining relation. Administrative Science Quarterly 20(3): 434-452. (JSTOR link).

Kochan, T. A., G. P. Huber and L. L. Cummings. 1975. Determinants of intraorganizational conflict in collective bargaining in the public sector. Administrative Science Quarterly 20(1): 10-23. (JSTOR link).

Kozmetsky, G. 1949. What operating data for collective bargaining? N.A.C.A. Bulletin (July 15): 1317-1324.

Kraft, W. H. Jr. 1971. Multiple regression analysis for labor rates. Management Accounting (January): 50-53.

Kuhn, D. M. and D. E. Stout. 2004. Reducing your workforce: What you don't know can hurt you. Strategic Finance (May): 40-45.

Lakefield, C. A. 1957. Cost reduction aimed at prime costs. N.A.A. Bulletin (November): 87-92.

Lammers, C. J. 1969. Strikes and mutinies: A comparative study of organizational conflicts between rulers and ruled. Administrative Science Quarterly 14(4): 558-572. (JSTOR link).

Leana, C. R., R. S. Ahlbrandt and A. J. Murrell. 1992. The effects of employee involvement programs on unionized workers' attitudes, perceptions, and preferences in decision making. The Academy of Management Journal 35(4): 861-873. (JSTOR link).

Levine, E. L., R. A. Ash, H. Hall and F. Sistrunk. 1983. Evaluation of job analysis methods by experienced job analysts. The Academy of Management Journal 26(2): 339-348. (JSTOR link).

Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.

Lewis, N R., L. D. Parker and P. Sutcliffe. 1984. Financial reporting to employees: The pattern of development 1919 to 1979. Accounting, Organizations and Society 9(3-4): 275-289.

Liberty, S. E. and J. L. Zimmerman. 1986. Labor union contract negotiations and accounting choices. The Accounting Review (October): 692-712. (JSTOR link).

Lonergan, T. F. 1965. A factory labor incentive plan in operation. Management Accounting (October): 22.

MacCauley, F. A. 1943. Punched-card system of payroll and labor cost accounting. N.A.C.A. Bulletin (February 15): 685-702.

Macdonald, I. 2008. Forethought: Finesse the visa crisis with a worker-mobility plan. Harvard Business Review (November): 27-30.

MacNeille, J. R. 1906. The management of labor. Journal of Accountancy (September): 331-344.

Magenau, J. M., J. E. Martin and M. M. Peterson. 1988. Dual and unilateral commitment among stewards and rank-and-file union members. The Academy of Management Journal 31(2): 359-376. (JSTOR link).

Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.

Makepeace, R. S. 1954. What happens to costs when we run overtime? N.A.C.A. Bulletin (February): 766-771.

Marquette, P. 1996. The hazards of collective bargaining: A view from the other side of the table. Issues In Accounting Education (Spring): 219-221.

Marquette, P. 1996. Rebuttal. Issues In Accounting Education (Spring): 225-226.

Martin, A. 1939. The control of direct and indirect labor costs. N.A.C.A. Bulletin (April 1): 991-1012.

Martin, J. E. and R. D. Berthiaume. 1995. Predicting the outcome of a contract ratification vote. The Academy of Management Journal 38(3): 916-928. (JSTOR link).

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