Management And Accounting Web

Management Accounting K-M

A-B  |  C-F  |  G-J  |  K-M  |  N-Q  |  R-S  |  T-Z

First issue September 1965 - Last issue February 1999 (Note)

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

N.A.C.A Official Publications and N.A.C.A. Bulletin | N.A.A. Bulletin
Management Accounting Quarterly | Strategic Finance | Journal Bibliographies Main Page


Kadel, J. H. 1972. Contribution reporting. Management Accounting (November): 40-46.

Kaercher, J. E. 1972. A general retrieval system. Management Accounting (December): 27-30.

Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.

Kalagnanam, S. and S. K. Schmidt. 1996. Analyzing capital investments in new products. Management Accounting (January): 31-36.

Kalkbrenner, K. K., W. C. Kremer and D. D. Smith. 1989. Why managers need three bottom lines. Management Accounting (July): 21-25. (Cash, profit, and return on assets).

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kaminiski, J. E. 1965. EDP self-evaluation. Management Accounting (November): 27-29.

Kanaga, W. S. 1977. Inflation, instability and accounting. Management Accounting (March): 15-18.

Kaplan, J. M. 1990. Ghosts of Christmas future. Management Accounting (June): 41-42.

Kaplan, J. M. and W. K. Perry. 1991. The high cost of corporate crime. Management Accounting (December): 43-46.

Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).

Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).

Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.

Kare, D. D. and C. D. Wiggins. 1987. How to estimate the effect of a stock repurchase. Management Accounting (May): 55-57.

Kasper, L. J. 1977. Evaluating the cost of financial leases. Management Accounting (May): 43-51.

Kastantin, J. T. 1986. Revolving credit: Not just for the Fortune 500. Management Accounting (August): 50-53.

Kauder, W. F. Jr. 1994. Should your firm go to Mexico? Management Accounting (May): 34-37.

Kawada, M. and D. F. Johnson. 1993. Strategic management accounting - Why and how. Management Accounting (August): 32-38.

Kay, P. W. and R. O. Wagner. 1967. Is there an optimum verification cycle of property records? Management Accounting (December): 25-32.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.

Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements).

Keegan, D. P. and S. W. Portik. 1995. Accounting will survive the coming century, won't it? Management Accounting (December): 24-29.

Keegan, D. P., R. G. Eiler and C. R. Jones. 1989. Are your performance measures obsolete? Management Accounting (June): 45-50.

Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.

Keeling, D. 1997. The EMU time bomb. Management Accounting (September): 34-37. (Discussion of the European Union's Economic and Monetary Union and the euro).

Keenan, J. P. and C. A. Krueger. 1992. Whistleblowing and the professional. Management Accounting (August): 21-24.

Keesee, D. G. 1970. An alternative to hedging in foreign investments. Management Accounting (July): 74-76.

Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.

Keister, O. R. 1975. LIFO and inflation. Management Accounting (May): 27-31.

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Keister, O. R. 1985. Test your acronym skills. Management Accounting (August): 68-70.

Keller, D. and P. Krause. 1990. 'World class' down on the farm. Management Accounting (May): 39, 42-45.

Keller, I. W. 1967. Controlling contribution. Management Accounting (June): 21-32. (Related to handling capacity cost changes).

Keller, I. W. 1967. The accountant's role in the expanding international economy. Management Accounting (February): 3-7.

Keller, I. W. 1969. The link between accounting and management. Management Accounting (June): 36-40.

Keller, I. W. 1973. Concepts, standards, and rules. Management Accounting (May): 13-15, 25.

Keller, I. W. 1975. Planning corporate social performance. Management Accounting (June): 19-24.

Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15.

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelley, E. H. 1985. Toward better collections. Management Accounting (September): 30-34.

Kelley, E. H. 1987. Strategies for a successful job search. Management Accounting (October): 32-34.

Kelley, P. J. and J. A. Collins. 1984. Good Stuff Bakery: Making more 'Dough' via computer control. Management Accounting (February): 26-30.

Kelly, E. M. and M. R. Sussman. 1966. Operating leverage: A clarification. Management Accounting (October): 34-35.

Kelly, R. R. 1967. Sales and use taxation in interstate commerce. Management Accounting (March): 29-35.

Kelly, R. R. 1969. Growing role of corporate tax administration. Management Accounting (March): 47-50.

Kelly, W. E. 1971. Computer systems: Slaves or masters? Management Accounting (October): 9-11.

Kelly, W. H. 1975. Cost accounting and control of routine operations. Management Accounting (November): 15-18.

Kelso, R. L. and R. R. Elliott. 1969. Bridging communications gap between accountants and managers. Management Accounting (November): 41-43.

Kemp, P. S. 1966. Post-completion audits of capital investment projects. Management Accounting (August): 49-54.

Kemp, P. S. 1968. Contribution margin reporting for diversified companies. Management Accounting (May): 14-17.

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

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

Keys, D. E. 1986. Six problems in accounting for N/C machines. Management Accounting (November): 38-39, 42-47.

Keys, D. E. and K. F. Reding. 1992. Statistical process control: What management accountants should know. Management Accounting (January): 26-30.

Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).

Khtaian, G. A. 1977. Strategic and financial models for a utility. Management Accounting (June): 47-51.

Kiefer, G. H. 1972. Systems auditing with test decks. Management Accounting (June): 14-18.

Killough, L. N. 1970. Systems framework for capital expenditure program development. Management Accounting (October): 29-32.

Killough, L. N. 1972. Does management accounting have a theoretical structure? Management Accounting (April): 20-22.

Kilvington, K. W. 1975. The management accountant: A British study. Management Accounting (May): 32-38.

Kilzer, J. R. and G. G. Glausser. 1984. Closing the small business management gap. Management Accounting (May): 57-61.

Kim, I. and A. T. Sadhwani. 1991. Is your inventory really all there? Management Accounting (July): 37-40.

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, I. and M. J. Lenard. 1989. Office technology: FAX for accountants. Management Accounting (November): 50-52.

Kim, K. J. and M. M. K. Fleming. 1989. Where did the cash go? Management Accounting (July): 39-43. (Related to preventing small business employee theft).

Kim, S. H. 1977. An integer programming model for direct foreign investment projects. Management Accounting (April): 47-50.

Kim, S. H. 1979. Making the long-term investment decision. Management Accounting (March): 41-49.

Kim, S. H. and E. J. Farragher. 1981. Current capital budgeting practices. Management Accounting (June): 26-30. (Survey of Fortune 1000 companies).

Kim, S. H. and T. Crick. 1984. How non-U.S. MNCs practice capital budgeting. Management Accounting (January): 28-31.

Kim, S. H., T. Crick and S. H. Kim. 1986. Do executives practice what academics preach? Management Accounting (November): 49-52. (Related to using DCF and other quantitative methods).

Kimelman, J. 1969. Material mix and yield variances. Management Accounting (February): 42-43.

Kimes, J. D. 1977. Handling stress in the accounting profession. Management Accounting (September): 17-23.

Kimes, J. D. 1984. Are you really managing your inventory? Management Accounting (February): 70-73, 77.

Kimes, J. D. 1985. Donating inventory can improve profitability. Management Accounting (February): 38-41.

Kimes, J. D. 1987. Making your meetings count. Management Accounting (January): 56-59.

Kimes, J. D. 1988. 20 Attributes of an effective manager. Management Accounting (July): 50-53.

Kimes, J. D. 1993. Too many bosses. Management Accounting (June): 44-45.

Kimes, J. D. 1998. Why you should attend the annual conference. Management Accounting (March): 66-67.

King, A. M. 1966. Accounting problems raised by a foreign subsidy. Management Accounting (July): 23-29.

King, A. M. 1968. The choice of a foreign exchange rate. Management Accounting (April): 11-13.

King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.

King, A. M. 1970. Check-account payroll system. Management Accounting (June): 49-50.

King, A. M. 1975. Fair value reporting. Management Accounting (March): 25-30.

King, A. M. 1976. Price-level restatement: Solution or problem? Management Accounting (November): 16-18.

King, A. M. 1991. The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan. Management Accounting (September): 22-26.

King, A. M. 1992. Let's make America competitive. Management Accounting (May): 24-27. (Related to high-tech investments).

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

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

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. and J. Cook. 1990. Brand names: The invisible assets. Management Accounting (November): 41-45.

King, A. M. and J. F. Chironna. 1989. Fraudulent financial reporting: Raise the ante. Management Accounting (March): 27-29.

King, A. M. and M. B. Youngers. 1991. Let the buyer beware. Management Accounting (November): 24-25.

King, A. W. 1975. Fair-value accounting. Management Accounting (October): 24-26.

King, E. B. 1968. A control system of profitability of new products. Management Accounting (July): 35-42.

Kinney, R. L. 1980. Why pension funds are looking at real estate. Management Accounting (April): 15-19.

Kipust, A. and P. Lawson. 1989. Office technology: How calculators complement computers. Management Accounting (November): 53-54.

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1985. Impact of management accounting on GAAP. Management Accounting (July): 26-30, 59.

Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.

Kirschbaum, R. T. 1972. Measuring profitability in the equipment rental business. Management Accounting (January): 41-45.

Klammer, T. 1993. Improving investment decisions. Management Accounting (July): 35-36, 41-43.

Klein, L. and R. M. Jacques. 1991. 'Pillow talk' for productivity. Management Accounting (February): 47-49. (Related to using bar codes and EDI).

Klein, R. B. 1972. Inter-country purchasing power index numbers. Management Accounting (August): 28-32.

Klimas, A. J. 1997. Reengineering in the real world. Management Accounting (May): 30-32, 34-36.

Klingler, J. P. and J. B. Savage. 1988. Deciphering the new accounting for income tax rules. Management Accounting (August): 32-38.

Klipper, H. 1978. Breakeven analysis with variable product mix. Management Accounting (April): 51-54.

Kneer, D. C. and J. W. Wilkinson. 1984. Data-base management systems: Do you know enough to choose? Management Accounting (September): 30-35,38.

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knight, R. A. and L. G. Knight. 1993. Pay the IRS first, or else! Management Accounting (December): 28-32.

Knight, R. A. and L. G. Knight. 1993. Planning: The key to small business survival. Management Accounting (February): 33-34.

Knight, R. A., L. G. Knight and M. Winter II. 1992. Tax planning for pension plans. Management Accounting (February): 47-51.

Knight, R. E. and D. R. Zook. 1982. Controllers and CPAs evaluate relevance of education topics. Management Accounting (November): 30-34.

Knight, R. N. and G. B. Tomlinson. 1976. The internal auditor and the annual audit. Management Accounting (December): Management Accounting (December): 27-28.

Knippen, J. T. and T. B. Green. 1990. Coaching. Management Accounting (May): 36-38.

Knippen, J. T., T. B. Green and K. Sutton. 1992. Getting faster decisions from your boss. Management Accounting (July): 47-50.

Knobloch, J. J., D. C. Schindler and J. R. Blotzer. 1970. Maintenance work authorization and control. Management Accounting (May): 19-22.

Knorr, R. M., L. L. F. Schleifer and G. T. Friedlob. 1993. Managing employee benefit plans. Management Accounting (November): 49-51.

Knortz, H. C. 1975. The new financial environment. Management Accounting (March): 13-18, 35.

Knox, B. A. and D. J. Robinson. 1990. Riverside Medical Center: Everyone's satisfied. Management Accounting (April): 30-31. (Related to establishing a day care center).

Koch, D. G. 1980. A plan for distributing deferred compensation to high-bracket executives. Management Accounting (April): 30-33.

Kochanek, R., B. Prodhan and H. Wyman. 1985. CMAs can learn from the U.K. experience. Management Accounting (November): 38-43, 64.

Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.

Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Koeppen, D. R., C. E. Bain and K. B. Walker. 1990. Are early retirement plans cost effective? Management Accounting (April): 34-37.

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kokula, J. F. 1986. The many roles of the plant controller. Management Accounting (May): 38-41.

Kokula, J. F. 1994. Selling your product line. Management Accounting (January): 49-52.

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Kollaritsch, F. P. 1968. Job migration patterns of accountants. Management Accounting (September): 52-55.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Kolmin, F. W. and M. J. Cerullo. 1973. Measuring productivity and efficiency. Management Accounting (November): 32-34.

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Korf, J. H. 1969. Management accounting control by remote output. Management Accounting (November): 44-47.

Kostolansky, J. C. 1977. Budget control at Corning Glass Works. Management Accounting (November): 21-24, 29.

Koval, E. 1983. Groundbreaking at Montvale. Management Accounting (October): 82-83.

Koven, J. 1996. Making the move to client/server. Management Accounting (February): 20-21.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Kovlak, D. L. 1986. What you should know about repos. Management Accounting (May): 52-56. (Repos refers to repurchase agreements).

Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.

Koziol, D. S. 1988. How the constraint theory improved a job-shop operation. Management Accounting (May): 44-49.

Krafft, J. E. 1967. A payback approach to an integrated business system. Management Accounting (September): 50-54.

Kraft, K. K. 1983. Measuring production efficiency. Management Accounting (June): 40-43. (Discussion of standards, productivity and variances.)

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

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kralovetz, R. G. 1996. A guide to successful outsourcing. Management Accounting (October): 32-34, 36, 38.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.

Krasney, M. 1971. Accounting controls for corporate EDP costs. Management Accounting (March): 17-18, 26.

Krause, P. and D. E. Keller. 1988. Bringing world-class manufacturing and accounting to a small company. Management Accounting (November): 28-33.

Kravitz, B. J. 1968. The standard cost review - A seldom used management tool. Management Accounting (August): 33-36.

Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Kreuze, J. G., G. E. Newell and S. J. Newell. 1996. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

Krogstad, J. L. and J. K. Harris. 1974. The CMA examination: A content analysis. Management Accounting (October): 21-23.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Krueger, C. A. and R. L. Townsend. 1988. The controller's role in controlling construction costs. Management Accounting (December): 38-42.

Krueger, D. A. and J. M. Kohlmeier. 1972. Financial modeling and 'what if' budgeting. Management Accounting (May): 25-30.

Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36, 38. (Summary).

Krupnicki, M. and T. Tyson. 1997. Using ABC to determine the cost of servicing customers. Management Accounting (December): 40-42, 44-46. (Small business).

Krupp, J. A. G. 1977. Obsolescence: The neglected factor. Management Accounting (September): 36-40.

Krupp, J. A. G. 1999. Avoiding inventory "shrinks". Management Accounting (February): 33-35.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kuhlman, A. A. 1993. 401(K) start-up at Flight Suits. Management Accounting (November): 60-63.

Kujawa, D. 1971. A banker's approach to business loans. Management Accounting (June): 24-27.

Kulczycki, G. 1997. Information security. Management Accounting (December): 18, 20-22, 24. (Basic guidelines).

Kulesza, C. S. 1994. The faculty internship program at ITT Automotive. Management Accounting (July): 43-46.

Kulesza, C. S. and G. Siegel. 1997. It's not your father's management accounting! Management Accounting (May): 56-59. (Survey).

Kunkel, J. G. 1974. Continuous auditing by exception. Management Accounting (July): 45-48.

Kunz, D. A. 1992. 3M revisited: Evolving for the 90's. Management Accounting (October): 37-40. (Survey on global issues related to controllers).

Kunz, D. A. and K. A. Russell. 1996. 1996 Student case competition: What's it worth? Management Accounting (January): 48-51.

Ky, L. 1983. Making the right cost distribution decision. Management Accounting (July): 38-40.

Kyd, C. W. 1981. Managing the financial demands of growth. Management Accounting (December): 33-35, 38-41.

Labrack, B. D. 1994. Small business controller. Management Accounting (November): 38-41.

Labus, H. L. 1968. The fusion of cost accounting and industrial engineering. Management Accounting (November): 57-59.

Ladd, E. 1985. How to evaluate financial software. Management Accounting (January): 39-42.

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

Lamb, E. M. 1967. In-house staff training and development programs. Management Accounting (March): 35-37.

Lambers, G. W. 1966. Computers used as accounting tools. Management Accounting (January): 29-37.

Lambert, D. M. 1978. The distribution channels decision: A problem of performance measurement. Management Accounting (June): 60-63.

Lambert, D. M. and B. J. La Londe. 1976. Inventory carrying costs. Management Accounting (August): 31-35.

Lambert, D. M. and H. M. Armitage. 1979. Distribution costs: The challenge. Management Accounting (May): 33-37, 45.

Lambert, J. C. 1974. Proposed code of professional conduct. Management Accounting (February): 19-22.

Lambert, P. E. 1977. Accrediting specialties in public accounting: A logical step. Management Accounting (March): 19-22.

Lammert, T. B. and G. J. Stratis. 1987. Uniform capitalization rules are here to stay. Management Accounting (December): 31-33.

Lammert, T. B. and R. Ehrsam. 1987. The human element: The real challenge in modernizing cost systems. Management Accounting (July): 32-37.

Lampe, J. C. 1971. The trend toward automated capital investment decisions. Management Accounting (April): 37-42.

Lampe, J. C. 1977. Electronic funds transfer systems. Management Accounting (March): 37-41.

Lampe, J. C. and K. R. Earnest. 1984. Motivation: A key to accountant's productivity and turnover. Management Accounting (February): 50-55. (Survey).

Lander, G. H. and A. Reinstein. 1986. Improving the management accountant's education. Management Accounting (March): 66-67.

Lander, G. H. and M. E. Bayou. 1992. Does ROI apply to robotic factories? Management Accounting (May): 49-53.

Lander, G. H., M. T. Cronin and A. Reinstein. 1990. In defense of the management accountant. Management Accounting (May): 54-57.

Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary).

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

Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.

Langenderfer, H. Q. 1965. Management accounting in the United Arab Republic (Egypt). Management Accounting (November): 47-50.

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Langer, C. 1971. Derivations of accounting terminology. Management Accounting (March): 43-44.

Lankford, P. and C. Cook. 1986. The 'vital few' saves costs. Management Accounting (August): 54-55, 62. (A dental manufacturer uses a technique referred to as 80/20 managing, reporting, and production control).

Largay, J. A. III and F. K. Levy. 1978. Using segment reporting and input-output analysis for managerial planning. Management Accounting (November): 46-49, 55.

Larimore, L. K. 1974. Break-even analysis for higher education. Management Accounting (September): 25-28.

Larracey, S. A. 1982. Hospital planning for cost-effectiveness. Management Accounting (July): 44-48.

Larris, A. J. 1993. Careers in chaos. Management Accounting (June): 36-38.

Larson, B. 1976. LIFO reports current position. Management Accounting (February): 34-36.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Larson, R. S. 1993. A prescription for U.S. health care. Management Accounting (November): 35, 38-39.

Larson, S. and C. M. Merz. 1978. Operations research at Boise Cascade. Management Accounting (February): 33-36, 43.

Larson, S. A. 1993. Selecting a new payroll/human resources information system. Management Accounting (October): 28-31.

Lau, A. H. and H. Lau. 1979. Improving present value analysis with a programmable calculator. Management Accounting (November): 52-58.

Laurent, M. 1988. Protect your pension surplus from interest rate risk. Management Accounting (September): 24-27.

Lauzen, L. 1984. Franchising: Another strategy to start your own business. Management Accounting (July): 50-53.

Lavely, J. A. 1975. Inflation: Does the firm benefit? Management Accounting (June): 16-18.

Lawrence, E. C. 1982. What should banks disclose? Management Accounting (May): 39-40, 45-46.

Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).

Lawson, R. 1998. Achieving "net" results. Management Accounting (January): 51-54. (Related to the internet and intranets).

Leach, J. R. 1970. Cost control at a new plant. Management Accounting (February): 23-24.

Leary, N. 1984. Minimizing export cash flow delays. Management Accounting (April): 33-35, 38-39.

Leavitt, G. S. and R. W. Sapp. 1980. Who's minding the store? Inventory control for bars and clubs. Management Accounting (November): 13, 16-24.

Lee, J. Y. 1987. Developing a pricing system for a small business. Management Accounting (March): 50-53.

Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.

Lee, J. Y. 1991. The service sector: Investing in new technology to stay competitive. Management Accounting (June): 45-48.

Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.

Lee, L. S. 1966. Feedback - A key to engineering cost control. Management Accounting (September): 45-50.

Lee, M. M. 1988. The challenge of EDP auditing. Management Accounting (March): 52-53.

Lee, R. W. 1967. Top management's challenge to the accountant. Management Accounting (June): 9-13.

Lee, S. B. Jr. 1972. The 1969 tax reform act and employee moving expenses. Management Accounting (January): 31-32, 38.

Le Febvre, C. N. and D. A. Barnes. 1975. A look at annual reports of employee benefit plans. Management Accounting (December): 51-53.

Leitch, R. A., J. B. Barrack and S. H. McKinley. 1980. Controlling your cash resources. Management Accounting (October): 58-63.

Leitner, P. J. 1998. Beyond the numbers. Management Accounting (May): 45-46, 48, 50, 52, 54. (Business assessment model).

Leiter, W. A. 1966. Gauging the plant productivity level. Management Accounting (February): 11-13.

Leivian, G. M. 1980. How to communicate financial data more effectively. Management Accounting (July): 31-34.

Lemke, K. W. 1967. Biased matching concepts of direct costing. Management Accounting (April): 51-54.

Lemke, L. C. Jr. 1968. Status index reporting. Management Accounting (May): 25-34. (Related to project control).

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Lenihan, J. F. 1970. Applied programming packages are growing in importance. Management Accounting (January): 12-14.

Lent, C. W. 1975. The socio-economic assistance program. Management Accounting (August): 11-13, 16.

Leone, B. P. and T. S. Rose. 1987. Installing a microcomputer based accounting system: One company's experience. Management Accounting (May): 34-37. (Related to internal auditing).

Leong, K. C. and J. L. Deur. 1980. Financial planning and accounting control in telephone companies. Management Accounting (July): 19-22.

Lesser, F. E. 1986. Will the real cost please stand up? Management Accounting (November): 29-31. (Related to cost behavior).

Lesser, F. E. 1987. Does your transfer pricing make cents? Management Accounting (December): 43-46.

Levey, G. D. 1974. The second aim. Management Accounting (June): 47-49. (This article is about the make or buy decision at Polaroid Corporation and human relations).

Levine, A. H. 1967. Forecasting techniques. Management Accounting (January): 31-36.

Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.

Levitt, A. 1974. The modern approach to public audits. Management Accounting (February): 44-46.

Levy, L. E. 1969. Off balance sheet financing. Management Accounting (May): 12-14.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Lewis, E. C. 1969. Successful interface between accounting and management. Management Accounting (March): 19-21.

Lewis, R. J. 1991. Activity-based costing for marketing. Management Accounting (November): 33-35, 38.

Lewis, T. D. 1985. Did you say what you said or did you say what I think you said? Management Accounting (August): 40-41, 44-45.

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

Li, D. H. 1977. Homogeneity and variance allocation. Management Accounting (February): 34-40.

Liao, M. 1976. Equal cost analysis. Management Accounting (April): 51-53.

Liao, M. 1976. Modified payback analysis. Management Accounting (September): 19-21.

Liao, S. S. 1973. Responsibility centers. Management Accounting (July): 46-48.

Liao, S. S. 1974. Human assets, human resources and managerial decisions. Management Accounting (November): 19-22.

Liao, S. S. 1975. Three-step analysis measures productivity. Management Accounting (August): 25-28.

Liao, W. M. 1983. Streamlining small business performance reporting. Management Accounting (April): 25-27.

Liberatore, J. 1987. Stock option plans make sense. 1987. Management Accounting (March): 46-48.

Libes, S. C. 1995. The audition. Management Accounting (July): 33. (Hiring temporary employees for permanent positions).

Libes, S. C. 1996. The perfect match. Management Accounting (June): 49-50. (Hiring staff).

Lillie, J. 1966. A practical method for evaluation of investments. Management Accounting (June): 3-7.

Lindstrom, B. 1977. The saga of an accounting addict. Management Accounting (July): 69.

Lindsey, B. A. 1976. Forecasting for control. Management Accounting (September): 41-43, 52.

Link, R. F. 1970. Sales up, profits down: Sales price lag. Management Accounting (October): 19-20.

Lint, R. J. 1992. ESOP power. Management Accounting (November): 38-41. (Refers to employee stock ownership).

Lippa, V. 1990. Measuring performance with synchronous management. Management Accounting (February): 54-59.

Lippitt, V. G. 1968. Accountants and sales forecasters - Partners for profits. Management Accounting (March): 51-58.

Littrell, E. K. 1971. Optimizing control costs. Management Accounting (April): 22-24.

Littrell, E. K. 1980. Creative accounting: Assets-for-stock: Now you see'em, now you.. Management Accounting (February): 12.

Littrell, E. K. 1980. Creative accounting: Manipulating reserves - The Royal mail caper. Management Accounting (June): 54.

Littrell, E. K. 1980. Creative accounting: "Mickey Mouse" files. Management Accounting (November): 57.

Littrell, E. K. 1980. Creative accounting: Peter, Paul ... and Ponzi. Management Accounting (October): 64 and 70.

Littrell, E. K. 1980. Creative accounting: ROI: The NSM fiasco. Management Accounting (April): 57.

Littrell, E. K. 1980. Creative accounting: Taking a dim view of profits. Management Accounting (March): 60.

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there. Management Accounting (July): 61.

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there - Part II. Management Accounting (August): 63.

Littrell, E. K. 1980. Creative accounting: The perils of Perini. Management Accounting (January): 10.

Littrell, E. K. 1980. Creative accounting: Toying with disclosure - A Christmas parable. Management Accounting (September): 50.

Littrell, E. K. 1980. Designing a profit-sharing plan for a service company. Management Accounting (October): 47-49, 56.

Littrell, E. K. 1981. Death of an asset - the R & D. blood bath. Management Accounting (January): 63.

Littrell, E. K. 1981. How widespread is creative accounting? Management Accounting (May): 54, 64.

Littrell, E. K. 1981. Ponzi + tax savings = profitable investment. Management Accounting (July): 63.

Littrell, E. K. 1981. Receivables and juries. Management Accounting (November): 70, 73.

Littrell, E. K. 1981. The Westec sting. Management Accounting (February): 56.

Littrell, E. K. 1982. Getting a bang out of inventory. Management Accounting (April): 56.

Littrell, E. K. 1982. Making profit on charity. Management Accounting (February): 64.

Littrell, E. K. 1982. More tips from the track. Management Accounting (November): 66.

Littrell, E. K. 1982. Municipal 'grand opportunities'. Management Accounting (June): 72.

Littrell, E. K. 1982. Tripling your income - and going to the dogs. Management Accounting (August): 68.

Littrell, E. K. 1983. Of double faults and gutter balls. Management Accounting (March): 64.

Littrell, E. K. 1984. High tech: The challenge to management accounting. Management Accounting (October): 33-36.

Littrell, E. K. and R. H. Glen. 1982. Playing the consulting game. Management Accounting (January): 56-60.

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Lobaugh, J. L. 1996. Paperless payables pays off. Management Accounting (September): 31-35.

Lockwood, D. 1994. Allocating the cost of fringe benefits. Management Accounting (November): 50-53. (Using a chargeback system that reflects actual spending).

Lococo, L. J. 1983. Selecting the right transfer pricing model. Management Accounting (March): 42-45.

Loesch, D. E. and H. Banister. 1967. The accountant's role in value analysis. Management Accounting (November): 52-56.

Loewe, D. 1982. How Weyerhaeuser made its MIS work. Management Accounting (January): 16-20.

Loewe, D. 1989. Quality management at Weyerhaeuser. Management Accounting (August): 36-41.

Logan, G. T. Jr. 1968. The direct costing controversy. Management Accounting (September): 9-12.

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

Loomis, J. L. 1994. Outsmarting the bandits. Management Accounting (October): 45-48. (Related to check fraud).

Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.

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

Louderback, J. G. and G. E. Manners Jr. 1979. Evaluating risky investment projects. Management Accounting (February): 21-23, 28.

Louderback, J. G. and G. E. Manners Jr. 1981. Integrating ROI and CVP. Management Accounting (April): 33-39.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Louwers, P. C. 1975. The European public accountant: A different view. Management Accounting (September): 43-46.

Lowe, H. D. 1987. Standards overload: What must be done. Management Accounting (June): 57-61.

Lowe, L. S., C. R. Roberts and J. W. Cagley. 1980. Your sales forecast-marketing budget relationship: Is it consistent? Management Accounting (January): 29-31, 46.

Lowell, R. P. 1972. Usury: What the accountant should know. Management Accounting (February): 29-32.

Lowell, S. B. 1967. Pricing policies and methods. Management Accounting (March): 23-28.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Lowerre, W. M. 1965. Present profit rate of return as a control device in capital budgeting. Management Accounting (September): 26-29.

Loxton, J. M. 1970. Use of computer to facilitate audit of transportation charges. Management Accounting (January): 16-18.

Lubas, D. P. 1976. Developing a computerized general ledger system. Management Accounting (May): 53-56.

Lucas, H. C. Jr. 1976. The implementation of computer-based models. Management Accounting (February): 49-50.

Lucas, W. H. 1965. Imputed cost for decision making. Management Accounting (November): 18.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Lucien, K. 1979. Transfer pricing for the cost of funds in a commercial bank. Management Accounting (January): 23-24, 36.

Luehlfing, M. S. 1993. Driving out inefficiency. Management Accounting (March): 33-36. (Related to parking lot management).

Luepker, L. W. 1969. Budgeting - Boon or bust? Management Accounting (April): 31-32.

Luke, H. D. 1970. Dynamic accounting for effective management. Management Accounting (May): 11-13.

Luh, M. J. Jr. 1972. Forecasting and budgeting in a research firm. Management Accounting (June): 35-39, 42.

Lundquist, W. H. 1967. Accountants face new challenges. Management Accounting (March): 3-9.

Lusch, R. F. and W. F. Bentz. 1979. A variance approach to analyzing changes in return on investment. Management Accounting (February): 29-33.

Lusk, L. A. 1992. Creativity in pension accounting. Management Accounting (March): 31-35.

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Lynch, E. 1984. Telecommunications: AT&T has a few suggestions. Management Accounting (April): 45-48.

Lynch, T. E. 1970. Responsibility for corporate financial reports. Management Accounting (May): 14-16.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Lyon, G. C. 1973. Fixed characteristics of variable costs. Management Accounting (October): 27-30.

Lyzenga, F. A. 1970. Mechanized financial exhibits. Management Accounting (September): 44-47.

Mabee, Y. M. 1991. Accounting for a marina/resort. Management Accounting (May): 50-52.

MacArthur, J. B. 1996. From activity-based costing to throughput accounting. Management Accounting (April): 30, 34, 36-38.

Macdonald, R. W. 1966. A few pointers on accounting for management. Management Accounting (March): 3-8.

Mace, S. F. 1968. Accounting - Italian concept. Management Accounting (December): 52-53.

Macintyre, D. K. 1983. Marketing costs: A new look. Management Accounting (March): 21-28.

Mackey, J. T. 1983. Allocating opportunity costs. Management Accounting (March): 33-37.

Mackey, J. T. 1987. 11 key issues in manufacturing accounting. Management Accounting (January): 32-37.

Mackey, J. T. and V. H. Hughes. 1993. Decision focused costing at Kenco. Management Accounting (May): 22-26.

Mackie, J. J. and M. E. Oss. 1989. Reducing retiree health care liabilities. Management Accounting (April): 21-26.

Madden, D. L. 1974. The CMA examination: A step toward professionalism. Management Accounting (October): 17-20.

Madison, J. 1973. The 'make or buy' decision. Management Accounting (February): 32-34.

Madison, R. L. 1979. Responsibility accounting and transfer pricing: Approach with caution. Management Accounting (January): 25-29.

Mager, R. P. 1993. Valuing production using engineered costs. Management Accounting (March): 50-53.

Maher, M. W. and R. Ramanan. 1988. Does internal auditing improve managerial performance? Management Accounting (March): 54-55.

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Mahoney, L. S. and P. B. Roush. 1994. When an auditor changes sides. Management Accounting (September): 56-60.

Mahrle, B. C. 1972. Social clubs: Accounting for unrelated business income. Management Accounting (July): 21-24.

Malkoff, A. R. 1979. Foreign acquisition analysis: A suggested approach. Management Accounting (June): 32-36, 41.

Mallery, G. 1969. Statistical sampling and auditing. Management Accounting (August): 51-53.

Malloy, J. 1984. Making price decisions in a small business. Management Accounting (December): 50-52.

Malmstrom, D. 1977. Accommodating exchange rate fluctuations in intercompany pricing and invoicing. Management Accounting (September): 24-28.

Mammone, J. L. 1980. A practical approach to productivity measurement. Management Accounting (July): 40-44.

Mammone, J. L. 1980. Productivity measurement: A conceptual overview. Management Accounting (June): 36-42.

Manchester, H. R. 1972. Sales-use tax administration. Management Accounting (December): 31-34, 38.

Mandich, D. R. 1970. Devaluation, revaluation - Re-evaluation? Management Accounting (August): 27-29.

Manes, R. P. 1969. The expense of expected idle capacity. Management Accounting (March): 37-41.

Mann, B. M. 1989. Closing the books: On-line editing smooths the way. Management Accounting (September): 40-43.

Mann, C. D. 1971. Evaluating the cost in a lease proposal. Management Accounting (July): 56-58.

Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.

Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).

Mannino, P. V. and K Milani. 1992. Budgeting for and international business. Management Accounting (February): 36-41.

Mano, R. M., M. Anderson, V. Nycum and K. McBeth. 1996. Fairly presented, in accordance with GAAP...What does it really mean? Management Accounting (July): 44-46, 48.

Mansfield, M. D. 1983. Plugging the DP gap: Small computers for big business. Management Accounting (September): 58-61.

Mansfield, M. D. 1985. Covering the bases - Documenting your micro programs. Management Accounting (May): 44-47.

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

Manthey, P. S. 1966. Scheduling and profit planning by utilizing the ratio-analysis method of linear programming. Management Accounting (June): 33-43.

Manthey, P. S. 1967. An effective inventory control procedure. Management Accounting (May): 53-62.

Manthey, P. S. 1967. Profit planning using forecast schedules. Management Accounting (January): 13-30.

Manthey, P. S. 1970. Time task range and maintenance account technique. Management Accounting (August): 35-38.

Marchione, M. J. 1970. International financing of construction projects. Management Accounting (October): 42-45, 50.

Marcil, M. M. 1979. Replacement cost accounting: Progress or regression? Management Accounting (February): 59-60.

Marcus, L. S. 1993. Good news for corporate taxpayers. Management Accounting (January): 44-46.

Marin, D. B. and B. L. Baker. 1984. How to avoid the constructive dividend trap. Management Accounting (October): 54-58.

Markle, N. R. 1969. Customer inventory management service. Management Accounting (June): 58-59.

Marks, D. 1984. Good-bye, New York; Hello, New Jersey! Management Accounting (December): 20-24.

Marks, D. 1985. Staying on top of new trends: St Louis 85'.Management Accounting (April): 48.

Markwalder, A. S. 1974. A vote for profit forecasting. Management Accounting (December): 23-25.

Marple, C. T. 1968. Operations control plan. Management Accounting (November): 23-26.

Marple, R. P. 1967. Management accounting is coming of age. Management Accounting (July): 3-16.

Marquis, L. M. and L. D. Turner. 1992. Accountants and the ADA. Management Accounting (November): 32-34. (ADA refers to the American with Disabilities Act).

Mars, R. H. 1992. CMA the Dutch way: Dutch CMAs bring value added to their global companies. Management Accounting (April): 56-57.

Marsh, H. L. 1991. SAC is back: The new systems auditability and control report. Management Accounting (July): 57-61. (Related to audit risk).

Marshall, J. 1977. The full disclosure problem. Management Accounting (February): 24-26.

Marshall, W. H. 1975. George's business problems. Management Accounting (August): 17-19.

Martin, H. 1985. Breaking through the breakeven barriers. Management Accounting (May): 31-34.

Martin, J. E. 1965. Justifying price differentials. Management Accounting (November): 56-62.

Martin, J. J. 1997. Why should I pursue the CMA & CFM? Management Accounting (August Supplement): 18-20. (It will show that you have a broad knowledge base and enhance your marketability).

Martin, J. R. 1978. Computer timesharing applications in management accounting. Management Accounting (July): 27-38.

Martin, L. R. 1983. How we lowered our audit fees. Management Accounting (April): 30-32.

Martinkovic, P. 1995. Financial control for creative process companies. Management Accounting (March): 50-55.

Mason, J. O. Jr. 1971. Stock valuation theories and rate of return analysis. Management Accounting (December): 46-50.

Masonson, L. N. 1989. The cash management audit. Management Accounting (March): 40-43.

Masonson, L. N. 1990. Everything you always wanted to know about checks. Management Accounting (July): 26-30.

Mastromano, F. M. 1968. Information technology applied to profit planning. Management Accounting (October): 22-25.

Mastromano, F. M. 1970. A data based concept. Management Accounting (October): 15-18.

Mastromano, F. M. 1980. The changing nature of the EDP audit. Management Accounting (July): 27-30, 34.

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

Materne, D. W. and R. Vangermeersch. 1973. Capitalizing personnel-retention costs. Management Accounting (November): 27-28, 34.

Mathur, I. and D. Loy. 1981. Foreign currency translation: Survey of corporate treasurers. Management Accounting (September): 33-34, 36-38.

Matsuda, H. 1976. Introduction of standard cost accounting in Japan. Management Accounting (January): 25-27.

Mauldin, E. G. 1980. How not-for-profit organizations should value investments. Management Accounting (November): 35-38.

Maupin, R. J. and W. A. Label. 1987. Profiting from a management buyout. Management Accounting (April): 32-34.

Maurer, L. J. 1983. MNCs gain new freedom under FAS 52 flexibility. Management Accounting (December): 30-33.

Mauriel, J. J. 1969. Evaluation and control of overseas operations. Management Accounting (May): 35-39, 52.

Maus, W. J. 1974. The monetary side of international trade. Management Accounting (April): 13-17.

Maus, W. J. 1980. How to calculate the cost of capital in a privately-owned company. Management Accounting (June): 20-24.

May, P. A. 1973. The budgeting process. Management Accounting (January): 19-25.

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

Mayer, J. A. 1979. MIS at International Paper: An integrated teleprocessing network. Management Accounting (April): 24-27.

Mayer-Sommer, A. P. 1981. Bargaining skills: Because being right is not enough. Management Accounting (May): 28-34.

Mayer-Sommer, A. P. and S. L. Laycock. 1978. Financial reporting: Let's replace compliance with competition. Management Accounting (December): 14-19, 36.

Mayo, R. P. 1972. Economic expansion in 1972. Management Accounting (May): 11-13.

Mayotte, R. J. 1980. How one utility allocates steam service costs. Management Accounting (March): 26-31, 34-36.

Mays, R. L. Jr. 1982. Divisional performance measurement and transfer pricing. Management Accounting (April): 20-24.

McAninch, L. 1995. Gainsharing creates an environment that supports TQM. Management Accounting (November): 38-39.

McAnly, H. T. 1975. How LIFO began. Management Accounting (May): 24-26.

McArthur, D. S. 1975. Operations research. Management Accounting (July): 45-48, 52.

McCabe, G. M. and G. N. Sanders. 1984. Abandonment value in capital budgeting: Another view. Management Accounting (January): 32-36.

McCafferty, F. 1977. Basic elements of risk management. Management Accounting (July): 43-45.

McCarthy, C. 1998. Using technology as a competitive tool. Management Accounting (January): 28-33.

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

McCollum, P. 1966. Economics of consignment buying. Management Accounting (October): 16-18.

McCollum, P. 1969. Computer system audit. Management Accounting (May): 51-52.

McConnell, T. P. 1969. Hidden resources in the dues dollar. Management Accounting (December): 24-26. (Related to management of cash received by associations from dues billings).

McCormick, S. C. 1998. The virtual HR organization. Management Accounting (October): 48-51.

McCosh, A. M. 1972. Computerized cost classification system. Management Accounting (April): 42-45, 48.

McCoy, R. E. and R. C. Robinson. 1984. Positioning for the upturn after surviving the downturn. Management Accounting (March): 24-28.

McCray, J. H. 1973. Ratio and difference estimation in auditing. Management Accounting (December): 45-48.

McCuddy, M. K., K. E. Reichardt and D. L. Schroeder. 1993. Ethical pressures: Fact or fiction? Management Accounting (April): 57-61. (Survey or IMA members).

McCue, J. J. 1970. Credit union election results by computer. Management Accounting (April): 17.

McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

McDermott, J. F. 1982. Making a manual cost system work for you. Management Accounting (December): 40-43.

McDonald, M. J. Jr. 1968. Profit-volume and net profit percentages computed on cost. Management Accounting (June): 46-50. (Profit-volume relationships adapted to absorption costing).

McElvain, D. P. 1967. Keying the short-run capital flow to return-on-investment objectives. Management Accounting (December): 3-8.

McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.

McElwee, L. F. 1966. Planning and launching an EFP program. Management Accounting (September): 3-11. (EFP = Error Free Performance).

McElwee, L. F. 1967. Sustaining error-free performance. Management Accounting (December): 42-50.

McFadden, D. W. 1989. What controllers should know about employee fringe benefits expense. Management Accounting (January): 24-30.

McFadden, D. W. 1990. The legacy of the $7 aspirin. Management Accounting (April): 38-41. (Related to "cost-shifting" and cost restructuring in hospitals).

McFarland, W. B. 1970. Research in management accounting by NAA. Management Accounting (March): 31-34.

McFarlane, K. A. W. 1979. Tracking inflation in your company. Management Accounting (May): 42-45.

McGarvey, M. G. and P. M. Herald. 1990. Telecommunications vs. SFAS 101. Management Accounting (January): 31-35.

McGee, R. W. 1984. Accounting for software costs. Management Accounting (February): 38-39.

McGee, R. W. 1985. FASB hearings on software accounting. Management Accounting (July): 61-63.

McGee, R. W. 1986. How the new tax law affects business. Management Accounting (October): 54-57.

McGee, R. W. 1986. How the new tax law affects individuals. Management Accounting (December): 22-26.

McGee, R. W. 1986. Eliminate the Ph.D. requirement for accounting educators. Management Accounting (April): 58, 61.

McGee, W. O. and D. T. Norman. 1976. Profit and growth through sales compensation. Management Accounting (December): 32-34.

McGinnis, E. C. and L. G. Maglione. 1984. Taking VisCalc to the limit. Management Accounting (January): 41-45.

McGough, E. F. 1993. Anatomy of a stock split. Management Accounting (September): 58-61. (Guide to determining if a company should offer a stock dividend or a stock split).

McGowan, J. and B. Nissing. 1989. Coping with another tax year. Management Accounting (December): 23-26.

McGrail, G. R. and D. R. Furlong. 1973. Absorption break-even. Management Accounting (October): 31-35.

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McIlhattan, R. D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).

McIlwain, A. P. 1967. Utilizing EDP for stock material inventory transactions. Management Accounting (August): 28-34.

Mckee, T. C. and R. G. Laverdiere. 1987. Maximizing depreciation benefits. Management Accounting (June): 35-38.

McKee, T. E. 1986. Why can't accountants deal with uncertainty about enterprise continuity? Management Accounting (July): 24-29.

McKee, W. W. 1972. Small business can be computerized. Management Accounting (April): 49-52.

McKinnon, S. M. and W. J. Bruns Jr. 1984. Evaluating tasks for operational control. Management Accounting (October): 60-63.

McKinnon, S. M. and W. J. Bruns Jr. 1993. What production managers really want to know. Management Accounting (January): 29-35. (Survey of 73 non accounting managers).

McLain, R. K. 1967. Divisional profit measurement using return on capital employed. Management Accounting (October): 36-39.

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

McLaney, J. P. 1973. Actionable-asset reporting. Management Accounting (May): 37-39.

McLaughlin, T. D. 1992. Accommodating the disabled. Management Accounting (November): 35-37.

McLaughlin, W. J. 1966. Data processing in a manufacturing industry - A case study. Management Accounting (July): 41-51.

McLaughlin, W. T. 1970. What have you done for yourself lately? Management Accounting (January): 15, 36.

McMahan, J. L. 1973. Controlling corporate insurance costs. Management Accounting (March): 39-42.

McMann, P. and A. J. Nanni Jr. 1994. Is your company really measuring performance? Management Accounting (November): 55-58.

McMullen, K. E. 1968. The management accountant and program control. Management Accounting (February): 35-42. (Discussion of the concept of program management).

McMunn, H. E. and R. DePasquale. 1997. Everyone an internal auditor. Management Accounting (March): 40-44.

McNair, C. J., and W. Mosconi. 1987. Measuring performance in an advanced manufacturing environment. Management Accounting (July): 28-31.

McNair, C. J., R. Lynch and K. Cross. 1990. Do financial and nonfinancial performance measures have to agree? Management Accounting (November): 28-36.

McNair, F. and E. E. Milam. 1994. The limited liability company: An idea whose time has come. Management Accounting (December): 30-33.

McNaboe, E. J. 1966. Flexible budgeting through electronic data processing. Management Accounting (March): 9-16.

McQuade, R. J. and R. J. Levesque. 1990. Making college education affordable. Management Accounting (September): 41-45.

McQueary, G. M. II and M. P. Risdon. 1979. How we comply with the foreign corrupt practices act. Management Accounting (November): 39-43.

McRae, A. 1971. Credit review analysis. Management Accounting (June): 28-32.

Mead, G. C. 1967. Certification in management accounting: Should we jump on the British bandwagon? Management Accounting (June): 16-20.

Mead, R. 1989. Europe 1992: The single market. Management Accounting (August): 25-27.

Meagher, G. M. 1979. Motivating accountants. Management Accounting (March): 27-30.

Means, K. M. and P. M. Kazenski. 1987. Improving internal control can cut audit costs. Management Accounting (January): 48-51.

Mecimore, C. D. 1968. Classifying and selecting financial ratios. Management Accounting (February): 11-17.

Mecimore, C. D. 1968. Some empirical distributions of financial ratios. Management Accounting (September): 13-16.

Mecimore, C. D. 1970. Locating and evaluating unprofitable products or segments of a business firm. Management Accounting (July): 57-60, 64.

Mecimore, C. D. and A. T. Bell. 1995. Are we ready for fourth-generation ABC? Management Accounting (January): 22-26. (Summary).

Mecimore, C. D. and M. F. Cornick. 1982. Banks should use management accounting models. Management Accounting (February): 13-18.

Meckling, W. H. 1966. Relevant thinking for investment decisions. Management Accounting (February): 8-11.

Medford, W. L. 1969. Key item reporting. Management Accounting (August): 21-26.

Meek, G. 1984. Competition spurs worldwide harmonization. Management Accounting (August): 47-49.

Mehler, E. W. 1976. Capital budgeting: Theory and practice. Management Accounting (September): 32-38.

Meier, D. M. 1980. Developing a reserve for loan losses. Management Accounting (February): 36-38.

Melang, T. E. 1971. Accounting controls for professional service firms. Management Accounting (July): 26-30, 51.

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Menees, E. L. 1978. Macroaccounting: Why not? Management Accounting (February): 29-32.

Menssen, M. D. 1981. Eliminating low profit product lines. Management Accounting (March): 24-25, 33.

Menssen, M. D. 1988. A contract price policy for multinationals. Management Accounting (October): 27-31.

Meonske, N. R. 1982. Accounting interns to the rescue. Management Accounting (November): 42-47.

Merchant, K. A. 1990. How challenging should profit budget targets be? Management Accounting (November): 46-48.

Meredith, J. E. Jr. 1968. Accounting's contribution to the selection of business investments. Management Accounting (April): 3-11. (Related to acquisitions and mergers).

Merens, M. 1991. Beware the increasing complexities of payroll. Management Accounting (October): 42-44.

Merino, B. D. 1986. William M. Lybrand, a cost accounting pioneer. Management Accounting (September): 61-62.

Merlo, J. 1969. Management accounting in the airlines with optical reading computers. Management Accounting (July): 35-37.

Merz, C. M. 1975. Measuring sales forecast accuracy. Management Accounting (July): 53-54, 58.

Merz, C. M. 1989. Accountants: Mind your bedside manner. Management Accounting (July): 35-38. (How to communicate with managers).

Merz, C. M. and A. Hardy. 1993. ABC puts accountants on design team at HP. Management Accounting (September): 22-27.

Merz, C. M. and D. F. Groebner. 1981. Toward a code of ethics for management accountants. Management Accounting (December): 60-61.

Merz, G. L. 1983. How to plan for a small business tax audit. Management Accounting (October): 68-71.

Merz, M. and D. F. Groebner. 1982. Ethics and the CPA industry. Management Accounting (September): 44-48.

Meschke, M. F. 1984. Keeping track of office assets via computer. Management Accounting (July): 38-41.

Mesko, J. J. 1982. How we valued our closely held corporation. Management Accounting (February): 41-43.

Messer, J. F. and L. W. McDaniel. 1971. Accounting for country clubs. Management Accounting (June): 21-23.

Messina, F. M. and S. Singh. 1995. Executive information systems: Not just for executives anymore! Management Accounting (July): 60-63. (EIS, also known as enterprise information systems, can provide on-line status access, trend analysis, exception reporting, drill-down for lower level data, extract, filter, and track critical data, integrate a broad range of internal and external data, and present graphical, tabular, and textual information).

Messmer, M. 1990. Who's really the boss? Management Accounting (May): 30-32.

Messmer, M. 1991. Conducting a career audit. Management Accounting (June): 32-34.

Messmer, M. 1992. Strategic staffing. Management Accounting (June): 28-30.

Messmer, M. 1995. Rejuvenate your accounting staff. Management Accounting (June): 36-39.

Messmer, M. 1996. How JIT staffing can add value to your accounting department. Management Accounting (October): 28-31.

Messmer, M. 1997. Career strategies for accounting graduates. Management Accounting (August Supplement): 4-10.

Messmer, M. 1998. Pay per project. Management Accounting (June): 36, 38-41. (Temporary financial executives).

Metcalf, R. W. and G. D. Welch. 1968. Basic accounting theory: A set of three postulates. Management Accounting (June): 3-7. (Time, horizon, unity, and monetary expression).

Metcalf, R. W. and H. I. Wolk. 1971. Applied fixed overhead accounting: A proposal. Management Accounting (February): 25-27. (Comparison of two methods of three-variance analysis).

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Michael, J. 1967. Trading stamp accounting. Management Accounting (August): 54-61.

Michaels, A. J. 1971. Establishing a PERT system. Management Accounting (October): 26-32.

Michaels, L. T. 1988. A control framework for factory automation. Management Accounting (May): 37-42.

Mickel, F. B. 1981. Stress: Race to the bottom line. Management Accounting (April): 15-20.

Mickle, C. E., J. D. Reed and D. L. Butler. 1985. Analyzing the profitability of branch banks. Management Accounting (December): 61-65.

Mielcarz, R. J. and A. Shekib. 1990. Telecommunications for the factory floor. Management Accounting (April): 42-44.

Mihalek, P. H., A. J. Rich and C. S. Smith. 1987. Ethics and management accountants. Management Accounting (December): 34-36.

Mihalek, P. H., C. S. Smith and T. A. Morrison. 1991. Should the IMA require mandatory continuing education? Management Accounting (November): 30-32.

Milacek, E. and C. Allen. 1992. Accounting education: Does more mean better? Management Accounting (July): 56-58.

Milani, K. 1975. LIFO and its limitations. Management Accounting (December): 31-32, 36.

Milko, E. M. 1970. Auditing: Through the computer or around? Management Accounting (August): 45-48.

Millar, J. A. 1979. Hospital equipment leasing: The breakeven discount rate. Management Accounting (July): 21-24, 26.

Miller, C. R. 1973. Are accountants the public's protectors? Management Accounting (May): 16-18.

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Miller, P. B. W. 1969. The use of effective tax rates. Management Accounting (March): 57-59.

Miller, P. B. W. 1977. What is accounting research supposed to do? Management Accounting (December): 43-47, 52.

Miller, P. B. W. 1978. Accounting research needs a more efficient market. Management Accounting (November): 27-34.

Miller, P. B. W. 1979. Taxing capital gains with price indexes. Management Accounting (January): 50-52.

Miller, R. D. 1970. A short-cut method to calculate declining balance depreciation. Management Accounting (July): 68-70.

Miller, R. D. 1971. Accounting and labor relations - Interrelated responsibilities. Management Accounting (November): 15-19.

Miller, R. D. and T. L. Robinson. 1970. Performance reports based on direct costing: A case study. Management Accounting (April): 43-47.

Miller, R. S. Jr. 1983. The Chrysler story. Management Accounting (August): 22-27.

Miller, S. 1984. Accounting for income taxes: An NAA conference. Management Accounting (May): 68-69.

Miller, S. 1984. International accounting - Users beware! Management Accounting (August): 46, 56. (Survey).

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Milligan, B. L. 1969. Contribution margin in decision making. Management Accounting (October): 33-38.

Millman, G. J. 1991. Currency risk management at Monsanto. Management Accounting (April): 43-48.

Mills, J. and T. Doyle. 1992. Money laundering. Management Accounting (January): 34-38. (Casino internal auditors implement safeguards to avoid violating the Money Laundering Act).

Mills, J. R. 1996. Controlling cash in casinos. Management Accounting (May): 38-40.

Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Mills, W. H. 1997. Does your accounting software pass the year 2000 compliance test? Management Accounting (October): 28, 30, 32, 34-35.

Minter, F. C. 1989. Tax reform 1990? Management Accounting (December): 27.

Mintz, S. M. 1990. Ethics in the management accounting curriculum. Management Accounting (June): 51-54.

Mintz, S. M. 1995. Ethical obligations of management accountants. Management Accounting (March): 42-45.

Miotto, N. J. 1980. Evaluating internal accounting controls. Management Accounting (July): 15-18.

Mitchell, G. E. 1967. The make-or-buy decision - A case study. Management Accounting (November): 41-51.

Mock, E. J. 1967. Post-completion audits of capital projects. Management Accounting (November): 25-32.

Moles, W. A. 1967. Selling the accounting services. Management Accounting (September): 3-6.

Molinelli, J. J. 1968. A computer dilemma. Management Accounting (October): 21.

Monden, Y. and J. Y. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).

Monical, C. 1985. Caution: RICO can hurt you. Management Accounting (April): 62-65. (Racketeer Influenced and Corrupt Organizations Act of 1970).

Montgomery, J. L. 1965. Appraising capital expenditures. Management Accounting (September): 3-10.

Moody, R. G. 1971. Management accounting customer service. Management Accounting (March): 48-50.

Mooney, J. L. and W. D. Pittman. 1996. A guide to electronic commerce. Management Accounting (September): 43-47.

Moore, C. L. 1969. An extension of break-even analysis. Management Accounting (May): 55-58.

Moore, J. 1988. Push-down accounting: FAS 200? Management Accounting (November): 53-58. (Related to business combinations).

Moore, L. 1990. Electronic file cabinets for the white collar factory. Management Accounting (August): 49-51.

Moore, L. J. and D. F. Scott Jr. 1971. Long-range planning and the decentralized firm. Management Accounting (November): 35-39.

Moore, M. R. 1968. A management audit of the EDP center. Management Accounting (March): 23-32.

Morgan, A. M. 1977. Computer selection processes. Management Accounting (May): 39-42, 51.

Morgan, D. S. and F. W. Morgan. 1980. How confirmation reporting can be applied to market control systems. Management Accounting (January): 26-28.

Morgan, L. L. 1977. Business ethics start with the individual. Management Accounting (March): 11-14.

Morgan, M. 1998. Staying competitive in applications software. Management Accounting (May): 20-22, 24, 26.

Morgan, R. A. 1981. Regulation, deregulation or self-regulation? Management Accounting (October): 54-55.

Morgan, R. A. 1985. The bottom line. Management Accounting (July): 32-35, 38, 57.

Morgan, R. A. 1985. The bottom line. Management Accounting (August): 62-67.

Morgan, R. A. 1985. The bottom line. Management Accounting (September): 51-53.

Morgan, R. A. 1985. The bottom line. Management Accounting (December): 67-69.

Morgan, R. G., J. Soroosh and C. J. Woelfel. 1985. Are ethics dangerous to your job? Management Accounting (February): 24-32.

Morgen, D. 1973. Showdown at the 'GAAP'. Management Accounting (December): 59-61.

Morley, J. E. Jr. 1978. Cash management - Working for the extra 1% or 2%. Management Accounting (October): 17-22.

Morris, P. F. 1969. Widget pricing. Management Accounting (December): 12-14. (Related to factors affecting the return on capital employed).

Morrison, A. J. 1998. How well is your employer managing your 401(k) plan? Management Accounting (March): 32-36.

Morrison A. J. 1998. 401(k) plan sponsors, the labor department is watching you! Management Accounting (September): 40-43.

Morrison, D. L. 1992. Win/win business sales. Management Accounting (August): 36-40. (Related to buying or selling a business).

Morrison, D. L. 1993. Customized deferred compensation. Management Accounting (November): 57-59.

Morse, E. H. Jr. 1967. Management accounting in the federal government. Management Accounting (February): 55-59.

Morse, W. J., and H. P. Roth. 1983. Let's help measure and report quality costs. Management Accounting (August): 50-53.

Morse, W. J., and H. P. Roth. 1987. Why quality costs are important. Management Accounting (November): 42-43.

Morse, W. J. and I. A. Posey. 1979. Income taxes do make a difference in C-V-P analysis. Management Accounting (December): 20-24.

Mory, K. J. 1983. How South Central Bell confirms accountants receivable. Management Accounting (August): 40-43.

Mosberg, J. F. 1991. Managing for profit. Management Accounting (August): 50-53. (Related to profit center incentives).

Moscove, S. A. 1977. Accountants' legal liability. Management Accounting (May): 25-26, 30.

Moseley, O. B. and R. E. Whitis. 1995. Preventing software piracy. Management Accounting (December): 42-48.

Moseley, R. 1972. The controller: A mythical executive? Management Accounting (March): 42-44.

Mosich, A. N. 1965. Impact of merger accounting on post-merger financial reports. Management Accounting (December): 21-28.

Moskowitz, J. I. 1988. What's your business worth? Management Accounting (March): 30-34. ("A corporation's value may be estimated by shareholder value analysis (SVA), a variation of discounted cash flow (DCF) analysis. DCF is often used to evaluate capital allocation projects. Two broad measurements of value are used in SVA: expected cash flow and the cost of capital or discount rate reflecting minimum returns expected by shareholders. The benefits of SVA include: providing a consistent basis for capital allocation decisions; avoiding accounting measures never intended for future investment decisions; minimizing corporate game-playing over budgeting and planning; and providing a standard investor communications vehicle. Management can anticipate probable market reaction to its plans with SVA and evaluate business units more effectively.").

Mosler, S. D. 1970. A value added base for G&A on government contracts. Management Accounting (December): 45-48.

Most, K. S. 1972. The cost center problem in the oil industry. Management Accounting (December): 39-41, 47.

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58.

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Moulton, S., E. Oakley and C. Krumer. 1993. How to assure your quality initiative really pays off. Management Accounting (January): 26-28.

Mourelatos, A. 1975. Bankruptcy. Management Accounting (July): 33-34.

Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).

Moyle, J. H. 1987. Justifying retrofit projects. Management Accounting (April): 59-61. (Determining the ROI on new projects after modifying existing capacity using the replacement cost and opportunity cost methods).

Mueller, R. K. 1985. How the changing role of the board will affect controllers. Management Accounting (December): 22-30.

Mullick, S. K. and D. P. Haussener. 1974. Production decisions for new products. Management Accounting (August): 27-32.

Mulligan, R. G. 1966. Forecasting and recording profits for incentive type contracts (PERT/Fee). Management Accounting (June): 48-56.

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

Mullins, E. N. Jr. 1975. Variable budgeting for financial planning and control. Management Accounting (February): 43-45.

Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.

Mundee, C. R. Jr. 1975. Primer on the professional corporation. Management Accounting (January): 25-28.

Munter, P. and S. D. Willits. 1986. Understanding the new pension math. Management Accounting (December): 34-35, 38-39.

Munter, P., R. Sacasas and L. Dimatteo. 1997. Employee leasing's legal snares. Management Accounting (November): 28, 30, 32, 34.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Murphy, R. C. 1975. A computer model approach to budgeting. Management Accounting (June): 34-36, 38.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Murray, D. R. 1981. How management accountants can make a manufacturing control system more effective. Management Accounting (July): 25-31, 48.

Murray, J. P. 1984. How an information center improved productivity. Management Accounting (March): 38-39, 42-44.

Murray, J. R. 1969. Sensitivity analysis in the return on investment computation. Management Accounting (May): 23-25.

Murray, L. M. 1973. Management audit of divisional performance. Management Accounting (March): 26-28.

Murray, M. A., R. A. Zimmermann and D. J. Flaherty. 1997. Can benchmarking give you a competitive edge? Management Accounting (August): 46-48 and 50. (Summary).

Myers, F. T. 1975. Filing pro forma financial statements. Management Accounting (December): 25-26, 30.

Myers, K. N. 1989. How to keep your company running. Management Accounting (April): 39-41. (Discussion of how to develop a disaster recovery plan).

Myers, R. E. 1966. Performance review of capital expenditures. Management Accounting (December): 21-26.

_________________________________________

Note: The original publication started with the December 1919 issue and was titled National Association of Cost Accountants Official Publications. The title was changed to N.A.C.A. Bulletin in 1925 and published as a semimonthly publication (24 issues per volume) through August 1949. The N.A.C.A. Bulletin became a monthly publication with the September 1949 issue.

The title was changed to N.A.A. Bulletin beginning with the July 1957 issue when the name of the organization was changed from National Association of Cost Accountants to National Association of Accountants. The last issue of the N.A.A. Bulletin was the August 1965 issue.

The first issue of Management Accounting was the September 1965 issue. The last issue of Management Accounting was the February 1999 issue.

The title of the publication was changed to Strategic Finance beginning with the March 1999 issue. The name of the organization was changed from National Association of Accountants to Institute of Management Accountants in June of 1991.

Management Accounting Quarterly was first published in the Fall of 1999.

A-B  |  C-F  |  G-J  |  K-M  |  N-Q  |  R-S  |  T-Z