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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. BulletinN.A.A. Bulletin

Management Accounting Quarterly | Strategic Finance | Journal Bibliographies Main Page

Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.

Rabun, T. M. 1966. Accounting and labor relations. Management Accounting (January): 14-17.

Rachel, N. N. 1965. Auditing fund-raising campaigns. Management Accounting (October): 52-54.

Rachui, C. 1974. Percentage of completion accounting. Management Accounting (December): 41-44.

Rader, F. 1989. Keep on trucking. Management Accounting (April): 43-45.

Raffish, N. 1991. How much does that product really cost? Management Accounting (March): 36-39.

Raiborn, C., D. Payne and C. Schorg. 1991. Takeovers: It helps to know how to play the game. Management Accounting (March): 27-32.

Raiborn, D. D. and T. A. Ratcliffe. 1979. Are you accounting for inflation in your capital budgeting process? Management Accounting (September): 19-22.

Raiborn, M. H. 1971. Systems planning for performance evaluation. Management Accounting (August): 21-23.

Raiborn, M. H., M. R. Lane and D. D. Raiborn. 1985. Accounting for 'that other' prior period adjustment. Management Accounting (July): 39-43. (Tax benefits from purchased loss carryforwards).

Rakes, H. W. 1974. Grass roots forecasting. Management Accounting (September): 38-40. (Uses a computerized step-chart based on 13 four-week accounting periods).

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.

Ranck, J. H. Jr. 1986. Avoiding the pitfalls in sales forecasting. Management Accounting (September): 51-55

Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.

Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.

Randall, R. F. 1972. What cost education? Management Accounting (October): 67-69.

Randall, R. F. 1973. A businessman-emeritus speaks out. Management Accounting (April): 54-56.

Randall, R. F. 1973. Job enrichment ensures savings at Travelers. Management Accounting (January): 68-69, 72.

Randall, R. F. 1973. 'Mister chairman, I have a question...' Management Accounting (March): 53-54, 62.

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

Randall, R. F. 1974. FASB: The year for decisions. Management Accounting (January): 55-59.

Randall, R. F. 1974. Finally - Inflation accounting. Management Accounting (November): 57-59.

Randall, R. F. 1975. Accounting by SAM. Management Accounting (June): 51-53. (Motion picture production accounting).

Randall, R. F. 1975. The 43 years of Cy Marshall. Management Accounting (November): 52-55.

Randall, R. F. 1976. FASB: In the crucible. Management Accounting (April): 57-59.

Randall, R. F. 1976. More debits than credits. Management Accounting (September): 59-60. (Review of Brilloff's book).

Randall, R. F. 1976. On the air for NAA. Management Accounting (May): 58-60.

Randall, R. F. 1978. Computer fraud: A growing problem. Management Accounting (April): 61-64.

Randall, R. F. 1978. Metcalf subcommittee: Let accountants make reforms. Management Accounting (January): 17-18.

Randall, R. F. 1979. Lee Brummet, NAA president, 1979-80. Management Accounting (July): 8-10.

Randall, R. F. 1980. Bob Donachie, NAA President 1980-81. Management Accounting (July): 12-14.

Randall, R. F. 1980. The SEC and corporate disclosure: Regulation in search of a purpose by Homer Kripke. Management Accounting (April): 56. (Review of Kripke's book).

Randall, R. F. 1982. Louis Vlasho, President, 1982-83. Management Accounting (July): 15-18, 43.

Randall, R. F. 1983. Charles T. Smith, Jr.: His goal is to help people excel. Management Accounting (July): 13-16. (NAA President 1983-84.)

Randall, R. F. 1983. Houston '83: The annual conference story. Management Accounting (September): 72-78.

Randall, R. F. 1984. Herb Seiffert: NAA President, 1984-85. Management Accounting (July): 24-27.

Randall, R. F. 1984. Seattle '84: Annual conference focuses on change. Management Accounting (May): 74-75.

Randall, R. F. 1984. Management accounting degree established in Canada. Management Accounting (June): 12.

Randall, R. F. 1984. Seattle '84: Managing change. Management Accounting (April): 63-64.

Randall, R. F. 1984. Seattle '84: The impact of change. Management Accounting (September): 59-64.

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

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

Randall, R. F. 1986. Glen Woodson: 'Grassroots president'. Management Accounting (July): 20-23.

Randall, R. F. 1987. John Arme elected NAA president. Management Accounting (July): 16-18.

Randall, R. F. 1988. NAA President, Ernie Huband. Management Accounting (July): 18-21.

Randall, R. F. 1989. The coming crunch in employee benefits. Management Accounting (January): 18-22.

Randall, R. F. 1989. Tom O'Toole, NAA President, 1989-90. Management Accounting (July): 17-20.

Randall, R. F. 1990. Stan Pylipow, NAA President, 1990-91. Management Accounting (July): 23-25.

Randall, R. F. 1991. Don Baker, CMA, President, 1991-92. Management Accounting (July): 20-23.

Randall, R. F. 1991. IMA visits capitol hill. Management Accounting (December): 19-21.

Randall, R. F. 1992. Bob Liptak, President, 1992-93. Management Accounting (July): 24-27.

Randall, R. F. 1992. Letters to the editor. Management Accounting (November): 10-11.

Randall, R. F. 1992. Letters to the editor. Management Accounting (December): 8-13.

Randall, R. F. 1993. Leo Loiselle, President 1993-94. Management Accounting (July): 19-20, 22.

Randall, R. F. 1994. Keith Bryant, CMA President, 1994-95. Management Accounting (July): 19-22.

Randall, R. F. 1995. IMA President, 1995-96 William J. Ihlanfeldt. Management Accounting (July): 20-23.

Randall, R. F. 1996. Clair M. Raubenstine, CMA, CPA IMA President, 1996-97. Management Accounting (July): 21-24.

Randall, R. F. 1997. Mission to Macedonia. Management Accounting (December): 52-54. (Setting up a cost accounting system at a small company).

Randall, R. F. and K. Williams. 1983. Houston '83 features 'lessons of Chrysler'. Management Accounting (April): 57-58.

Raney, L. C. 1967. The staff responsibility of the MIS analyst. Management Accounting (December): 32-34.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Rasmussen, W. G. 1981. Alabama Gas Corp. estimates unbilled energy. Management Accounting (February): 23-27.

Ratcliffe, T. A. and P. Munter. 1981. Implementing FAS no. 33: A case example. Management Accounting (February): 44-49, 52.

Raubenstine, C. M. 1997. Harnessing the power of change. Management Accounting (November): 8, 10.

Raun, D. L. 1966. Product mix analysis by linear programming. Management Accounting (January): 3-13.

Raun, D. L. 1966. Profit planning and game theory. Management Accounting (July): 3-10.

Raun, D. L. 1966. Volume-cost analysis - The multiple regression analysis approach. Management Accounting (December): 53-55.

Rawcliffe, G. A. 1972. Accounting concepts for managerial decision-making. Management Accounting (April): 23-24, 30.

Ray, D. D. and W. W. Menke. 1970. Benefit-cost analysis: A challenge for accountants. Management Accounting (August): 7-14.

Ray, G. A. and A. D. McCallion. 1985. Accounting for computer software: The FASB approach. Management Accounting (February): 51-57.

Rayburn, L. G. 1981. Marketing costs - Accountants to the rescue. Management Accounting (January): 32-41. (Survey of Fortune 500 controllers reveals marketing costs as a long neglected area).

Rayburn, L. G. and J. M. Rayburn. 1999. Hospital survival in a managed care environment. Management Accounting (January): 50-53.

Raymond, R. H. 1966. History of the flexible budget. Management Accounting (August): 9-15.

Rechtschaffen, G. S. and J. A. Yardley. 1995. Whistleblowing and the law. Management Accounting (March): 38-41.

Reckers, P. M. J. and A. J. Stagliano. 1977. Zero-Base Budgeting. Management Accounting (November): 18-20.

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

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

Reece, E. and T. E. Richards. 1972. A total system approach to governmental accounting. Management Accounting (May): 14-20, 24.

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Reeve, J. T. 1981. Could your company pass a government contract inspection? Management Accounting (March): 52-56.

Reeves, H. B. 1967. Can my company afford a computer? Management Accounting (April): 55-56.

Register, L. C. 1967. The influence of taxes on financial planning. Management Accounting (October): 47-53.

Register, L. C. 1977. How will exempt hospitals remain exempt? Management Accounting (November): 34-38.

Rehnberg, S. M. 1995. Budgeting: Keep your head out of the cockpit. Management Accounting (July): 34-37. (Focus on flying the plane, not watching the instruments).

Reichardt, K. E. 1974. Capitalizing cost of information systems. Management Accounting (April): 39-43.

Reichardt, K. E. 1990. Ten myths for not pursuing the CMA. Management Accounting (May): 46-48.

Reichardt, K. E. and D. L. Schroeder. 1990. NAA salaries. Management Accounting (May): 18-24.

Reichardt, K. E. and D. L. Schroeder. 1992. Salaries 1991. Management Accounting (June): 24-27.

Reichardt, K. E. and D. L. Schroeder. 1994. Salaries. Management Accounting (June): 22-30. (Survey).

Reichardt, K. E. and D. L. Schroeder. 1996. Salaries 1995. Management Accounting (June): 20-22, 24, 26, 28, 30, 34.

Reichardt, K. E. and D. L. Schroeder. 1998. Salaries 1997. Management Accounting (June): 26-28, 30-35.

Reid, L. 1992. Continuous improvement through process development. Management Accounting (September): 37-44.

Reider, B. and B. Peterson. 1997. How they passed the CMA exam. Management Accounting (June): 39-42. (Survey).

Reilly, R. F. 1980. Evaluating an acquisition candidate is easier than you think. Management Accounting (January): 47-51.

Reilly, R. F. 1993. Valuing economic loss. Management Accounting (July): 44-47.

Reilly, R. F. 1998. The valuation of proprietary technology. Management Accounting (January): 45-49.

Reimers, J. M. 1965. Cost/production evaluation through "level of buoyancy" correlations. Management Accounting (September): 30-34. (Related to the learning curve).

Reimers, J. M. 1968. The functions of return on investment. Management Accounting (May): 55-59.

Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.

Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.

Renner, C. J. and D. Tebbe. 1998. Who is outsourcing and why? Management Accounting (July): 45-47. (Survey).

Restall, L. J. and P. Czajkowski. 1969. Computation of LIFO index: A statistical sampling approach. Management Accounting (September): 43-48.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Revzan, H. A. 1984. A guide to auditing insurance programs. Management Accounting (April): 53-57.

Reynolds, D. 1971. Accrual accounting: For banks. Management Accounting (September): 39-41, 45.

Rezaee, Z. 1993. Careers in fraud investigation. Management Accounting (June): 46-47.

Rezaee, Z. 1994. Implementing the COSO report. Management Accounting (July): 35-37. (The Committee of Sponsoring Organizations of the Treadway Commission report Internal Control - Integrated Framework).

Rhodes, J. E. 1968. Valuing period costs in inventory under direct costing. Management Accounting (February): 25-26.

Rhoads, J. L. 1975. Tax considerations for small business. Management Accounting (January): 20-24.

Rice, E. A. 1979. Some practical applications of target prices. Management Accounting (February): 17-20.

Rice, R. 1966. Client responsibilities in management service engagements. Management Accounting (April): 16.

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

Rich, A. J. 1995. Understanding global standards. Management Accounting (April): 51-54.

Rich, A. J. 1996. Doing business in China: A management accountant's guide. Management Accounting (August): 22-28.

Rich, A. J., C. S. Smith and P. H. Mihalek. 1990. Are Corporate codes of conduct effective? Management Accounting (September): 34-35. (Survey of NAA members).

Richards, F. E. 1976. The multinational corporation's borrowing decision. Management Accounting (February): 51-52.

Richards, J. C. 1976. A need for communicating uncertainties. Management Accounting (February): 24-26.

Richardson, D. B. and V. Rullo. 1992. Going global. Management Accounting (June): 31-35, 38-39.

Richardson, S. E. 1969. Uniform accounting standards for government contractors. Management Accounting (January): 26-27.

Rickey, K. R. 1966. Cost of capital - Determination and use. Management Accounting (February): 14-19.

Rickey, K. R. 1969. Earnings per share: Management and the investor. Management Accounting (December): 9-11.

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

Ricks, C. V. 1966. Preplanning for a one-month liquidation. Management Accounting (May): 43-49.

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

Riley, K. 1973. Productive hours analysis for a small shop. Management Accounting (January): 17-18.

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

Rinehard, J. R. 1970. Economic purchase quantity calculations. Management Accounting (September): 18-20.

Riordan, D. A. and S. N. Cairns. 1994. Deduction of toxic waste cleanup costs may be a hazardous position. Management Accounting (February): 34-37.

Rismiller, G. H. 1970. A product line case study. Management Accounting (December): 39-41.

Ritchey, J. S. 1983. Acquisition valuation: DCF can be misleading. Management Accounting (January): 24-28.

Roach, J. D. C. 1990. Reshaping corporate America. Management Accounting (March): 21-23.

Roach, W. 1969. Management performance reporting. Management Accounting (June): 60-61.

Robason, G. A. and L. P. Neeley. 1970. Financial reporting in municipalities. Management Accounting (March): 45-46.

Roberge, M. D. 1973. Pricing for government contractors. Management Accounting (June): 28-34.

Roberts, F. C. 1970. Accounting for multinational operations. Management Accounting (August): 20-26.

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

Roberts, I. A. 1991. Databases: The death of a spreadsheet? Management Accounting (January): 50-51.

Robertson, E. E and D. Lockwood. 1994. Tapping the power of the PC at General Mills. Management Accounting (August): 46-47.

Robertson, L. H. 1968. Profitability commission plans relating sales compensation to profitability. Management Accounting (June): 39-45.

Robertson, L. H. and T. P. Hall. 1967. Network analysis and financial planning. Management Accounting (April): 43-46.

Robertson, W. A. 1965. Make friends with your computer. Management Accounting (November): 30-34.

Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.

Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.

Robinson, L. A. and M. J. Alexander. 1971. Are accountants adjusting to change? Management Accounting (November): 11-14, 19.

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

Robinson, M. A. and J. E. Timmerman. 1987. Vendor analysis supports JIT manufacturing. Management Accounting (December): 20-24.

Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.

Rockness, H. O., J. D. Bazley and L. A. Nikolai. 1977. Variance analysis for pollution control. Management Accounting (January): 51-54.

Roderick, R. M. 1984. Redesigning an accounting department for corporate and personal goals. Management Accounting (February): 56-60.

Roderick, R. M. 1986. Can you still say, 'You're fired!'? Management Accounting (April): 24-29.

Rodgers, E. W. 1971. Systems education in the business school. Management Accounting (December): 35-38.

Rodgers, E. W. 1980. A report on NAA's international activities. Management Accounting (November): 52-55.

Rodgers, J. L., S. M. Comstock and K. Pritz. 1993. Customize your costing system. Management Accounting (May): 31-32.

Rogers, R. L. and J. J. Stern. 1986. When should LIFO liquidated inventories be replaced? Management Accounting (November): 53-57.

Roederer, P. D. 1977. Segment reporting: A step forward or backward? Management Accounting (October): 65-68.

Roehm, H. A., D. J. Klein and J. F. Castellano. 1991. Springing to world-class manufacturing. Management Accounting (March): 40-44. (Related to corporate culture).

Roehm, H. A., D. Klein and J. F. Castellano. 1995. Blending quality theories for continuous improvement. Management Accounting (February): 26-32. (Summary).

Roemmich, R. A., G. L. Duke and W. H. Gates. 1978. Maximizing the present value of tax savings from depreciation. Management Accounting (September): 55-57, 63.

Roenfeldt, R. L. and J. B. Henry. 1976. Lease vs. debt purchase of automobiles. Management Accounting (October): 49-54.

Roesner, P. I. 1972. The lease or buy decision in 'truck fleet' expansion. Management Accounting (January): 46-48.

Rogness, E. C. 1977. For export: Accounting expertise. Management Accounting (January): 19-20.

Rohan, R. 1996. New expectations in financial reporting. Management Accounting (July): 50.

Rollins, T. P., D. E. Stout and D. J. O'Mara. 1990. The new financial instruments. Management Accounting (March): 35-41. (STRIPS, swaps, TIGRS and ZEBRAS).

Romano, M. B. 1975. Goodwill ... A dilemma. Management Accounting (July): 39-44.

Romano, P. L. 1987. Management accounting: Manufacturing in transition - The turning point for cost management practice. Management Accounting (October): 58.

Romano, P. L. 1988. Advanced cost management system, Part I. Management Accounting (January): 63-64.

Romano, P. L. 1988. Advanced cost management systems, Part II. Management Accounting (March): 61-64.

Romano, P. L. 1990. Where is cost management going? Management Accounting (August): 53-56.

Romano, P. L. 1991. A visit to CAM-I - Part I. Management Accounting (October): 57-58.

Romano, P. L. 1991. A visit to CAM-I - Part II. Management Accounting (November): 63-64.

Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal. Management Accounting (March): 51-54, 57. (Note & list of Red Flags).

Roof, B. B. 1982. A personal information system checkup. Management Accounting (January): 29-35.

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

Rose, K. J. and J A. Hendricks. 1999. Accountants overseas. Management Accounting (January): 34-38.

Rose, T. A. 1984. Microcomputers for financial consulting. Management Accounting (February): 42-45.

Rosen, R. W. 1969. Misuse of standards in decision making. Management Accounting (January): 14-15.

Rosenzweig, K. 1985. Companies are not using FAS 33 data. Management Accounting (April): 51-57. (Financial reporting and changing prices).

Rosenzweig, K. and M. Fischer. 1994. Is managing earnings ethically acceptable? Management Accounting (March): 31-34. (Survey).

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

Ross, E. C. 1986. FAS 87 - What it means for business. Management Accounting (March): 20-24.

Ross, J. E. 1974. The impact of information systems. Management Accounting (August): 33-36.

Ross, R. L. 1983. Surviving a pink slip. Management Accounting (August): 44-49.

Ross, W. R. 1967. PERT/cost. Management Accounting (April): 47-51.

Ross, W. R. 1968. Management acceptance: Potential barrier to PERT/cost implementation. Management Accounting (January): 58-61.

Rossitch, E. and J. M. Meckler. 1973. Foreign currency exposure control. Management Accounting (July): 29-32.

Rossman, W. H. 1969. Allocation of equipment cost in the heavy construction industry. Management Accounting (November): 14-15.

Roth, H. P. 1987. New rules for inventory costing. Management Accounting (March): 32-36, 45. (Tax requirements related to inventory).

Roth, H. P. and A. F. Borthick. 1989. Getting closer to real product costs. Management Accounting (May): 28-33. (Discussion of using PC-generated spreadsheets for activity based accounting).

Roth, H. P. and A. F. Borthick. 1991. Are you distorting costs by violating ABC assumptions? Management Accounting (November): 39-42.

Roth, H. P. and C. E. Keller Jr. 1997. Quality, profits, and the environment: Diverse goals or common objectives? Management Accounting (July): 50-52, 54-55.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Roth, H. P. and T. L. Albright. 1994. What are the costs of variability? Management Accounting (June): 51- 55. (Summary).

Roth, H. P. and R. M. Brown. 1982. Post-audit capital investment using IRR and NPV models. Management Accounting (February): 29-33.

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

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.

Rothstein, E. L. 1965. Problems in the treatment of research and development costs. Management Accounting (November): 9-12.

Rouselle, A. L. Jr. 1983. The ERTA bonus: R&D can reduce your taxes. Management Accounting (October): 72-78.

Rowlands, J. J. 1967. Formula elements of incentive contracts. Management Accounting (April): 30-37.

Rubin, K. and B. Lundstrom. 1992. Foreign sales corporations for manufacturers. Management Accounting (October): 57-60.

Ruchala, L. V. 1995. New, improved, or reengineered? Management Accounting (December): 37-41. (How to become a change champion).

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

Rue, J. C., D. E. Tosh and W. B. Francis. 1988. Accounting for interest rate swaps. Management Accounting (July): 43-49.

Rue, J. C. and D. E. Tosh. 1987. Should we consolidate finance subsidiaries? Management Accounting (April): 45-50.

Rueschhoff, D. S. 1975. Inventory profits. Management Accounting (July): 15-17.

Ruhl, J. M. and S. S. Cowen. 1992. Breaking the barriers to value creation. Management Accounting (March): 44-47.

Rumble, C. T. 1983. So you still have not adopted LIFO. Management Accounting (October): 59-64, 66-67.

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

Rupli, R. G. 1973. How to improve profits through simulation. Management Accounting (November): 16-20.

Rupp, A. W. 1995. ABC: A pilot approach. Management Accounting (January): 50-55. (Summary). (A graphic view of Rupp's ABC illustration).

Russell, K. A. 1985. So you want to be an expert witness. Management Accounting (March): 36-39, 72.

Russell, K. A. 1997. Financial loss and valuation. Management Accounting (December): 55-56.

Russo, J. A. Jr. 1976. Input-output analysis for financial decision-making. Management Accounting (September): 22-24.

Rust, K. G. 1995. Measuring the costs of quality. Management Accounting (August): 33-37. (Summary).

Ruud, M. and J. Deutz. 1999. Moving your company online. Management Accounting (February): 28-32.

Ryan, B. J. 1989. Reshaping finance at DEC. Management Accounting (December): 50-52.

Ryan, E. D. 1975. International tax problems and the financial officer. Management Accounting (October): 49-51.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Ryan, R. J. Jr. 1977. Leveraged leasing. Management Accounting (April): 45-46.

Sabol, T. A. 1972. Purchasing a computer. Management Accounting (October): 43-45.

Saccone, J. P. 1976. LIFO fundamentals. Management Accounting (February): 29-33.

Sackmary, S. M. 1966. Spoilage control: An accounting approach. Management Accounting (April): 51-57.

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Sadhwani, A. T. and M. H. Sarhan. 1987. Electronic systems enhance JIT operations. Management Accounting (December): 25-30.

Sadhwani, A. T. and T. Tyson. 1990. Does your firm need bar coding? Management Accounting (April): 45-48.

Sadhwani, A. T., M. H. Sarhan and D Kiringoda. 1985. Just-in-time: An inventory system whose time has come. Management Accounting (December): 36-39, 42-44.

Said, K. E. 1975. A goal-oriented budgetary process. Management Accounting (January): 31-36.

Sale, J. T. and K. B. Carroll. 1979. Tax planning tools for the multinational corporation. Management Accounting (June): 37-41.

Sale, J. T. and R. W. Scapens. 1982. The control of capital investment in divisionalized companies. Management Accounting (October): 24-29.

Salter, J. H. and M. P. Salter. 1983. A volunteer treasurer's survival guide. Management Accounting (February): 46-49.

Saltz, N. L. and S D. Foster. 1994. Vive la difference. Management Accounting (May): 29. (Related to global cultures).

Samsell, L. Patrick. 1989. Why proposed change in government accounting won't work. Management Accounting (December): 38-40.

Samson, W. D. 1988. The accountant as hero. Management Accounting (July): 40-41.

Samson, W. D. 1991. Picking the perfect software package. Management Accounting (January): 47-49.

Samuelson, A. T. 1965. Accounting vs. federal regulation - Is there an emerging discipline? Management Accounting (October): 14-21.

Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.

Samuelson, J. L. 1988. Simplified employee pensions. Management Accounting (September): 29-31.

Samuelson, R. A. 1977. Estimating the replacement cost of inventories and cost of sales. Management Accounting (March): 29-32.

Sandbulte, A. J. 1969. Sales and revenue forecasting. Management Accounting (December): 17-23.

Sanders, G., P. Munter and T. Moores. 1994. Software - The unrecorded asset. Management Accounting (August): 57-61.

Sanderson, G. R. and I. I. Varner. 1984. What's wrong with corporate codes of conduct? Management Accounting (July): 28-31, 35.

Sandretto, S. 1993. Controlling financial instruments. Management Accounting (May): 55-61. (Survey related control of CATS, TIGRS and LYONS).

Sangeladji, M. A. 1977. Human resource accounting: A refined measurement model. Management Accounting (December): 48-52.

Sangeladji, M. A. 1979. True rate of return for evaluating capital investments. Management Accounting (February): 24-28.

Sapp, R. W. and R. E. Seiler. 1980. Accounting for performance: Stressful - But satisfying. Management Accounting (August): 29-31, 34-35.

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

Sartoris, W. 1971. Transfer pricing in a commercial bank. Management Accounting (February): 33-34, 39.

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

Sauer, J. R. 1980. Psychology and accounting: The odd couple? Management Accounting (August): 14-17.

Sauers, D. G. 1986. Analyzing inventory systems. Management Accounting (May): 30-36.

Sauls, W. 1996. Leveraging the data warehouse. Management Accounting (October): 39-40, 42-43.

Sautter, W. L. 1967. Product warranty. Management Accounting (June): 55-58.

Sautter, W. L. 1971. Projected cash needs. Management Accounting (February): 11-16.

Savage, A. H. 1968. Management accounting in Mexico. Management Accounting (December): 45-51.

Savage, H. M. 1991. Document that spreadsheet! Management Accounting (November): 52-57.

Savidge, D. F. 1966. Analysis and measurement of administrative work - A case study. Management Accounting (March): 41-50.

Savoie, L. M. 1977. Price-level accounting, practical politics, and tax relief. Management Accounting (January): 15-18.

Sax, F. S. 1965. The lease-or-purchase decision - Present value method. Management Accounting (October): 55-61.

Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).

Scally, J. V. 1966. Successful management in transportation planning and control. Management Accounting (November): 32-44.

Scarpo, J. A. Jr. 1984. Auto dealers lag in transfer pricing. Management Accounting (July): 54-56.

Schachner, L. 1966. Gain through merger. Management Accounting (July): 39-40.

Schachner, L. 1967. The financial report of the diversified enterprise. Management Accounting (July): 30-32.

Schanz, W. 1969. Financial pitfalls in international operations. Management Accounting (April): 43-46.

Scheffy, H. 1998. "Cube" the power of your spreadsheet with OLAP. Management Accounting (February): 50-54. (Online analytical processing and a spreadsheet).

Schenk, R. J. 1976. Interim financial statements for contractors: A case study. Management Accounting (September): 15-18.

Scherrer, P. S. 1989. Turnarounds. Management Accounting (March): 31-35, 38-39.

Schiedler, P. L. 1981. Using accounting information to assess risk. Management Accounting (June): 38-40, 42.

Schiff, J. B. 1980. A management accounting reading guide for students. Management Accounting (January): 58-59.

Schiff, J. B. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schiff, J. B. 1985. NAA publishes new MAP statement. Management Accounting (September): 54-60. (Allocation of service and administrative costs).

Schiff, J. B. 1985. Surprise losses in quarterly earnings reports. Management Accounting (July): 52-53.

Schiff, J. B. 1986. An unusual financing source: Will it spur new disclosure rules? Management Accounting (October): 42-45. (A practice known as "carving out" subsidiaries).

Schiff, J. B. 1993. ABC at Lederle. Management Accounting (August): 58.

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

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

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

Schiff, J. B. and C. May. 1993. Finance training and development for the competitive edge. Management Accounting (April): 43-46.

Schiff, J. S. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schiff, M. 1972. Physical distribution: A cost analysis. Management Accounting (February): 48-50.

Schiff, M. 1976. Benefits of immediate writeoffs. Management Accounting (December): 11-12, 26.

Schiff, M. 1987. Variable costing: A closer look. Management Accounting (February): 36-39.

Schiff, M. and S. Arbesfeld. 1966. Goodwill - A make-or-buy approach. Management Accounting (August): 25-35.

Schiff, M., R. M. Campbell, L. E. Halprin and J. P. Murphy. 1982. How a division's reports can reflect inflation. Management Accounting (October): 32-35.

Schilit, W. K. 1987. Financing your business. Management Accounting (February): 50-54.

Schlag, R. C. 1979. Accounting for taxes of foreign subsidiaries - A simplified approach. Management Accounting (December): 15-19.

Schmelze, G., R. Geier and T. E. Buttross. 1996. Target costing at ITT Automotive. Management Accounting (December): 26-30.

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

Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).

Schmitz, M. N. 1976. Taxation of foreign exchange gains and losses. Management Accounting (July): 49-51.

Schneider, D. 1989. Shoot your inventory. Management Accounting (September): 37-39. (Using aerial photography to measure stockpiles of sand and gravel).

Schneider, H. M. and P. H. Lengemann. 1967. Optimal dividend distribution by German companies to their U. S. parent corporations. Management Accounting (February): 13-20.

Schneider, L. J. 1968. Should your company consider defense contracts? Management Accounting (February): 46-51.

Schnur, G. J. 1978. Here comes flextime. Management Accounting (June): 50-52.

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

Scholl, R. 1973. Managing the scientific mind. Management Accounting (September): 48-50.

Schomo, R. G. 1973. Testing internal control in an EDP system. Management Accounting (April): 39-42.

Schotanus, E. L. 1971. A strategy for coping with exchange risks. Management Accounting (January): 45-49.

Schreiner, E. H. 1972. Contracted EDP in a small business. Management Accounting (July): 25-28, 46.

Schroeder, D. L. and K. E. Reichardt. 1991. Salaries 1990. Management Accounting (June): 25-31.

Schroeder, D. L. and K. E. Reichardt. 1993. Salaries 1992. Management Accounting (June): 27-35. (Survey).

Schroeder, D. L. and K. E. Reichardt. 1995. Salary survey 1994. Management Accounting (June): 24-34.

Schroeder, D. L. and K. E. Reichardt. 1997. Salaries 1996. Management Accounting (June): 20-24, 26-29.

Schroeder, W. J. Jr. 1965. Toward a documentless system of inventory control and material accounting. Management Accounting (December): 41-49.

Schroeder, W. J. Jr. 1975. EDP: Who will assess its value? Management Accounting (March): 45-48.

Schubert, R. F. 1967. Systems documentation. Management Accounting (September): 29-42.

Schuchart, J. A. and W. L. Sanders Jr. 1972. Pension fund consideration. Management Accounting (March): 49-53.

Schuckman, D. P. 1975. "How-to" look at dollar-value LIFO. Management Accounting (December): 27-30.

Schueler, R. H. 1974. The systems concept. Management Accounting (June): 33-34, 42.

Schulman, H. N. 1979. Inventory shrinkage: Is it an accounting problem? Management Accounting (August): 15-17.

Schulte, R. G. 1975. One more time: Direct costing versus absorption costing. Management Accounting (November): 11-14.

Schultz, G. V. 1974. Financial systems development. Management Accounting (February): 23-26.

Schulze, M. E. 1973. An interim billing system. Management Accounting (November): 45-47, 51.

Schwab, C. E. 1990. T&E: What are the tax consequences? Management Accounting (August): 41-43.

Schwab, R. J. 1975. A contribution approach to transfer pricing. Management Accounting (February): 46-48.

Schwallie, E. H. and A. Martinez. 1987. Managing in a high inflationary environment. Management Accounting (October): 21-24.

Schwan, E. S. 1974. Process costing via reaction accounting. Management Accounting (September): 45-50. (Process costing presented in terms of chemical reaction processes).

Schwarzbach, H. R. 1980. A current overview of the MIS audit. Management Accounting (July): 23-26.

Schwarzbach, H. R. 1985. The impact of automation on accounting for indirect costs. Management Accounting (December): 45-50.

Schwarzbach, H. R. and R. G. Vangermeersch. 1983. Why we should account for the 4th cost of manufacturing. Management Accounting (July): 24-28. (Machine costs are charged to products based on machine hours).

Schweikart, J. A. 1981. We must end consolidation of foreign subsidiaries. Management Accounting (August): 15-18.

Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

Scudiere, P. M. 1980. Justifying proposals to save energy. Management Accounting (March): 42-49.

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

Seaton, L. Jr. 1970. Standard costing developments and applications. Management Accounting (July): 65-67.

Secrest, F. G. 1966. From bookkeeping to decision theory. Management Accounting (December): 3-9.

Seed, A. H. 1984. Cost accounting in the age of robotics. Management Accounting (October): 39-43.

Seed, A. H. 1990. Improving cost management. Management Accounting (February): 27-30.

Seed, A. H. III. 1970. The rational abuse of accounting information. Management Accounting (January): 9-11.

Seed, A. H. III. 1976. Utilizing the funds statement. Management Accounting (May): 15-18.

Seed, A. H. III. 1980. Strategic planning: The cutting edge of management accounting. Management Accounting (May): 10-16.

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

Seglund, R. and S. Ibarreche. 1984. Just-in-time: The accounting implications. Management Accounting (August): 43-45.

Seider, R. J. 1969. Concern over opinions of the accounting principles board. Management Accounting (March): 15-16.

Seidman, A. G. 1970. Conglomerates and the Federal Trade Commission. Management Accounting (April): 21-23.

Seidner, A. G. 1990. Investing excess working capital. Management Accounting (March): 24-27.

Seidner, A. G. 1991. FDIC insurance changes: How will they affect investors? Management Accounting (October): 35-37.

Seifried, J. F. and W. H. Schatz. 1970. Accounting control of government contract and commercial program activity. Management Accounting (March): 38-44.

Seiler, R. E. and R. W. Sapp. 1979. Just how satisfied are accountants with their jobs? Management Accounting (March): 18-21.

Selander, J. P. and K. F. Cross. 1999. Process redesign: Is it worth it? Management Accounting (January): 40-44. (The authors discuss three tools: process mapping, value analysis and the half-life principle).

Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.

Selto, F. H. and D. W. Jasinski. 1996. ABC and high technology: A story with a moral. Management Accounting (March): 37-40.

Senna, D. J. 1982. Understanding troubled debt restructuring. Management Accounting (February): 26-28, 49.

Serio, L. E. Jr. 1992. Dangerous connections. Management Accounting (August): 52-53. (Related to computer viruses etc.).

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

Sexton, R. E. 1968. The accountant's role in management - A company's experience. Management Accounting (December): 11-12.

Shafton, R. M. 1981. Why corporations need an annual legal review. Management Accounting (November): 66-69.

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

Shanda, L. P. 1992. Intangible assets: To amortize or not? Management Accounting (December): 39-42.

Shannon, D. S. and W. T. Stevens. 1983. How debt refunding can cause decision conflicts. Management Accounting (December): 40-44.

Sharav, I. 1978. Cost justification under the Robinson-Patman Act. Management Accounting (July): 15-22.

Sharman, P. A. 1992. Frame breaking. Management Accounting (September): 52-55. (New cost management techniques require radical out-of-the-box thinking).

Sharp, D. 1970. The effect of direct costing on the relative size of financial ratios. Management Accounting (November): 14-18.

Sharp, D. and L. F. Christensen. 1991. A new view of activity-based costing. Management Accounting (September): 32-34.

Sharp, H. E. 1973. Control and management of indirect expenses. Management Accounting (February): 21-25.

Sharp, N. and K. Milani. 1977. Hospital budgeting. Management Accounting (March): 49-52.

Shashua, L., Y. Goldschmidt and D. Shadmon. 1975. Control charts for citrus packing plants. Management Accounting (March): 19-21.

Shaub, H. J. 1978. Transfer pricing in a decentralized organization. Management Accounting (April): 33-36, 42.

Shaub, L. N. 1975. Minimum required payment of estimated federal income tax. Management Accounting (August): 39-42.

Shea, E. T. 1972. Unmeasured direct-labor payment plan. Management Accounting (October): 27-28.

Shea, J. E. and I. K. Kleinsorge. 1994. TQM: Are cost accountants meeting the challenge? Management Accounting (April): 65-67.

Shearer, L. L. 1967. Direct costing for sales pricing and profit planning. Management Accounting (July): 17-23.

Sheehy, J. A. and L. Schlitt. 1991. SFAS No. 96: The new age of tax accounting. Management Accounting (October): 50-53.

Sheldahl, T. K. 1980. Toward a code of professional ethics for management accountants. Management Accounting (August): 36-40.

Sheldahl, T. K. 1986. Ethical dilemmas in management accounting. Management Accounting (January): 34-41.

Shelton, F. A. and J. C. Bailes. 1986. How to create an electronic spreadsheet budget. Management Accounting (July): 40-47.

Shen, P. 1980. Cash flow budgeting for the importer. Management Accounting (September): 33-35.

Shenkir, W. G. 1990. A perspective from education: Business ethics. Management Accounting (June): 30-33.

Sherman, H. D. 1998. Generate increased service profits with MBB. Management Accounting (January): 34-36, 38, 40, 42-44. (Multidimensional balanced benchmarking).

Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.

Sheshai, K. M. E., G. B. Harwood and R. H. Hemanson. 1977. Cost volume profit analysis with integer goal programming. Management Accounting (October): 43-47.

Shiflett, A. D. 1983. How we automated our accounting department. Management Accounting (June): 34-38.

Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (Note).

Shinneman, W. J. 1968. Product evaluation using the assigned-value approach. Management Accounting (May): 35-40.

Shipley, K. and R. Engle. 1982. We need more Ph.D.s in accounting. Management Accounting (November): 36-40.

Shirley, R. E. 1978. Measuring performance of a university accounting department. Management Accounting (December): 51-53.

Shirley, T. 1981. The leveraged ESOP as a financing tool. Management Accounting (July): 49-52.

Shivaswamy, M. K. and G. F. Hanks. 1986. Accounting education: How students view a career in management accounting. Management Accounting (November): 32-33.

Shoemaker, C. and B. Hook. 1970. Developing bidding factors for a quality assurance department. Management Accounting (January): 41-44.

Shopoff, R. W. and W. R. Jack. 1967. Organizing, staffing and operating the information services function. Management Accounting (October): 3-8.

Shultis, R. L. 1967. Are there real-time financial statements in your future? Management Accounting (August): 13-22.

Shultis, R. L. 1969. Must accountants' writing be so dull? Management Accounting (October): 23-25.

Shultis, R. L. and K. Williams. 1982. NAA profiles SEC's Shad. Management Accounting (September): 26-31.

Shultis, R. L. and K. Williams. 1983. L. Edmund Rast: A management accountant who dialed the right numbers. Management Accounting (April): 18-23.

Shuster, H. L. and P. D. Warner. 1984. Micros for small business: The time is now. Management Accounting (March): 45-48.

Sias, C. P. 1970. Financial communication with graphics. Management Accounting (April): 40-42.

Sias, R. G. 1985. Pricing bank services. Management Accounting (July): 48-50, 59.

Sibley, A. M. and C. T. Rini. 1974. How often should you pay dividends? Management Accounting (November): 40-42, 45.

Sibley, A. M. and G. L. Waddle. 1977. The liquidation alternative in business planning. Management Accounting (September): 33-35.

Siebers, T. 1985. Accounting for commodity futures. Management Accounting (April): 42-47, 57.

Siegel, G. and C. S. Kulesza. 1995. Encouraging change in accounting education. Management Accounting (May): 19-23.

Siegel, G. and C. S. Kulesza. 1996. The coming changes in management accounting education. Management Accounting (January): 43-47.

Siegel, G. and C. S. Kulesza. 1996. The practice analysis of management accounting. Management Accounting (April): 20-22, 24, 26, 28.

Siegel, G. and J. E. Sorensen. 1994. What corporate America wants in entry-level accountants. Management Accounting (September): 26-31.

Siegel, P. H., M. E. Dubke and J. T. Rigsby. 1992. How useful is the CMA?: 88% say it will have a positive impact on their careers. Management Accounting (April): 43-45.

Siers, H. L. 1990. Enriching the corporate ethics environment. Management Accounting (April): 49-52.

Siers, H. L. 1990. Past Presidents on ethics. Management Accounting (June): 23-29.

Siers, H. L. and J. K. Blyskal. 1987. Risk management of the internal audit function. Management Accounting (February): 29-35.

Siers, H. L. and R. B. Sweeney. 1992. Ethics and the CMA: Ethics is the foundation of the CMA program. Management Accounting (April): 47-50.

Sihan, P. A. 1982. Management accounting research. Management Accounting (September): 38-42.

Silk, S. 1998. Automating the balanced scorecard. Management Accounting (May): 38-40, 42-44. (Summary).

Silvern, D. H. 1969. Product opportunity analysis. Management Accounting (February): 44-46.

Silvern, D. H. 1975. The venture: A basis for accounting theory. Management Accounting (February): 27-31, 45.

Silvern, D. H. and D. J. Toal. 1967. EDP - Choosing a partner. Management Accounting (April): 57-60.

Simmons, P. G. 1965. Performance reporting as a means of labor cost control. Management Accounting (October): 32-36.

Simms, C. A. Jr. 1979. Summarizing the Foreign Earned Income Act of 1978. Management Accounting (August): 32-36.

Simonetti, G. Jr. 1978. It's time for greater accountability in the public sector. Management Accounting (September): 13-16.

Simpsen, M. H. 1966. Product cost finding is of continuing importance. Management Accounting (February): 19-21.

Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.

Singh, P. S. and G. L. Chapman. 1978. Is linear approximation good enough? Management Accounting (January): 53-55.

Singhvi, S. 1983. What is the real bottom line? Management Accounting (February): 24-27.

Singhvi, S. S. 1968. Corporate financial disclosure: Nature and media. Management Accounting (November): 15-17.

Singhvi, S. S. and R. J. Lambrix. 1984. Investment versus financial decisions. Management Accounting (March): 54-56.

Singhvi, V. 1995. Reengineering the payables process. Management Accounting (March): 46-49.

Sisco, A. F. Jr. 1973. Overhead variance analysis and corrective action. Management Accounting (October): 45-47, 51.

Sissel, D. D. 1994. Continuous quality improvement at ACME printing. Management Accounting (January): 53-55.

Skertich, J. M. and W. C. Hickerson. 1972. Record retention program. Management Accounting (February): 23-28, 37.

Skigen, M. R. and E. K. Snyder. 1968. It pays to pay: Accepting section 531 penalties may be sound economics. Management Accounting (August): 49-51.

Skinner, A. 1971. Accounting for R& D costs. Management Accounting (May): 29-30, 33.

Skinner, R. 1998. Are you really managing your corporate resources? Management Accounting (August): 31-32, 34,36. (Managing human resources).

Skinner, R. 1998. Are you really managing your corporate resources? (Part 2). Management Accounting (September): 22-27. (Managing fixed assets).

Skinner, R. C. 1994. Beware an accounting confidence trick. Management Accounting (June): 48-49. (Related to the story of Joe and his rack of peanuts that appears in many editions of Horngren's Cost Accounting textbook).

Skousen, C. R. and F. A. Condie. 1988. Evaluating a sports program: Goalpost vs. test tubes. Management Accounting (November): 43-49.

Skousen, K. F. and B. E. Needles Jr. 1969. A conceptual framework for analyzing and evaluating managerial decisions. Management Accounting (January): 9-11, 15.

Skousen, K. F. and R. K. Zimmer. 1970. Controllership obsolescence: Fact or fiction. Management Accounting (June): 20-23. (A survey of controllers).

Slater, N. 1977. Matching future cash payments to current revenue. Management Accounting (August): 19-20.

Slaybaugh, C. J. 1971. Inventory management program. Management Accounting (July): 13-17, 22.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Slepian, S. L. 1985. How a proposed accounting change threatened an industry. Management Accounting (November): 47-51. (Proposed change in accounting for growing crops in Hawaii).

Slipkowsky, J. N. 1986. IASC chairman Kirkpatrick on international standards. Management Accounting (October): 27-31.

Slipkowsky, J. N. 1988. The Volvo way of financial reporting. Management Accounting (October): 22-26.

Slipkowsky, J. N. 1993. Is Japan the key to our future? Management Accounting (August): 27-30.

Sloan, S. B. 1981. How Milliken measures training program effectiveness. Management Accounting (July): 37-41.

Slutzker, D. R. 1969. A proposal to computerize the accounting system. Management Accounting (September): 23-28.

Smalls, I. S. 1973. Hospital cost controls. Management Accounting (March): 17-20.

Smedberg, D. G. 1995. Shadow accounting for investment sweeps. Management Accounting (July): 46-49. (Sweep services move funds out of commercial checking accounts to overnight or short-term investments).

Smith, A. F. 1978. Temporal method: temporary mode? Management Accounting (February): 21-26.

Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.

Smith, C. J. Jr. 1973. The class life system. Management Accounting (August): 45-48, 55.

Smith, C. O. and G. F. Jasper. 1972. Using the computer in audit work. Management Accounting (October): 34-38, 42.

Smith, C. S. 1997. 25 years of IMA certification programs and growing. Management Accounting (June): 38.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Smith, D. C. 1995. How to murder material costs with ABC. Management Accounting (January): 41-43.

Smith, D. R. 1970. Recognition, validation and processing of accounts payable. Management Accounting (August): 39-41.

Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).

Smith, G. L. 1986. Improving productivity in the controller's organization. Management Accounting (January): 49-51.

Smith, G. L. and T. J. O'Larnic. 1984. Estimating accounting reserves with quantitative methods. Management Accounting (November): 59-62.

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Smith, J. F. and A. Mufti. 1985. Using the relational database. Management Accounting (October): 43-47, 50, 54.

Smith, J. J. 1966. Machine hours in an absorption cost system. Management Accounting (February): 55-61.

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.

Smith, J. L. 1981. Improving reported earnings. Management Accounting (September): 49-52.

Smith, K. L. 1966. A regulatory view of the tax allocation controversy. Management Accounting (September): 57-62.

Smith, L. L. 1983. Using labor information to measure productivity. Management Accounting (June): 47-49.

Smith, M. 1994. Managing your ABC system. Management Accounting (April): 46-47.

Smith, M. 1997. Innovation drivers for competitive advantage. Management Accounting (August): 34-35.

Smith, P. F. 1970. Deferred compensation plans after the 1969 tax reform act. Management Accounting (July): 21-24, 28.

Smith, R. B. 1989. Competitiveness in the 90's. Management Accounting (September): 24-29. (Related to changes at General Motors).

Smith, R. B. 1990. Ethics in business: An essential element of success. Management Accounting (June): 50.

Smith, S. L. 1996. A vision for change. Management Accounting (August): 47-50.

Smith, W. N. and G. F. Reichenbach. 1967. Maintenance material inventory control. Management Accounting (August): 49-53.

Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.

Snavely, H. J. 1987. Needed: An accounting constitution. Management Accounting (May): 43-47.

Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.

Snellgrove, W. F. 1971. A cost accounting system for service companies. Management Accounting (February): 35-39. (System used by Blue Cross and Blue Shield.)

Snelling, D. E. 1969. Short-term investment of excess cash. Management Accounting (January): 31-35.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45.

Soldofsky, R. M. 1966. A model for accounts receivable management. Management Accounting (January): 55-58.

Sollenberger, H. and A. A. Arens. 1973. Assessing information systems projects. Management Accounting (September): 37-42.

Sollenberger, H. M. 1970. Management information systems: A charge to users and cost control. Management Accounting (November): 25-28, 40.

Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.

Sollenberger, H. M. 1977. A cost accounting framework for EDP management. Management Accounting (October): 48-56.

Solodar, D. J. 1987. What the New York stock exchange is doing about insider trading. Management Accounting (November): 22-25.

Solomon, K. I. 1966. Some explanatory notes on joint-product costing. Management Accounting (November): 45-47.

Sorensen, L. F. 1990. Appraisals at Weyerhaeuser: Improving staff performance. Management Accounting (July): 42-47.

Soroosh, J. 1988. Why accountants oppose IRS access to work papers. Management Accounting (June): 44-49.

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

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

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

Southerland, E. W. 1974. Financial personnel recruitment. Management Accounting (December): 17-18, 28.

Spacek, L. 1969. Umpiring the earnings per share results. Management Accounting (March): 9-14.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Spiceland, J. D. and H. C. Zaubrecher. 1977. The usefulness of human resource accounting in personnel selection. Management Accounting (February): 29-30.

Spiegel, R. S. 1967. Information needs for competing companies. Management Accounting (August): 8-12.

Spiegel, R. S. 1974. The accountant, the marketing manager and profit. Management Accounting (January): 18-20, 36.

Spoede, C., E. O. Henke, and M. Umble. 1994. Using activity analysis to locate profitability drivers. Management Accounting (May): 43-48.

Sprague, R. H. Jr. 1972. System support for a financial planning model. Management Accounting (June): 29-34.

Sprigg, W. T., A. Hanson and L. Steffens. 1976. Controlling and tracking unit costs. Management Accounting (November): 47-54.

Springle, H. J. 1978. Evaluating sources of capital for minority enterprises. Management Accounting (March): 24-26.

Sprinkle, R. D. and W. E. Hall Jr. 1979. How to cope with reverse discrimination in executive benefit plans. Management Accounting (August): 41-44.

Sprohge, H. and C. J. Burt II. 1994. Dodging the S corporation's silver bullet. Management Accounting (December): 34-35, 38-40.

Sprohge, H. and P. Stein. 1994. Government contractors: Target your accounting systems for profits. Management Accounting (January): 32-35, 38.

Sprtel, F. J. 1976. Employee retirement income security act. Management Accounting (March): 15-16.

Squires, J. W. IV. 1984. The perfect fit: Minicomputers and medium-sized companies. Management Accounting (July): 42-48.

Staats, E. B. 1968. Information needs in an era of change. Management Accounting (October): 11-15.

Staats, E. B. 1969. Uniform cost accounting standards in negotiated defense contracts. Management Accounting (January): 21-25.

Staats, E. B. 1972. The role of the accountant in the 70's. Management Accounting (April): 13-14, 19.

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

Stafford, V. J. 1968. Asset base for performance evaluation. Management Accounting (February): 21-25. (Related to choosing the denominator for the ROI calculation).

Stallman, J. C. 1971. Reducing the cost of cost control. Management Accounting (July): 59-62.

Stambaugh, D. M. 1974. Imputed opportunity costs. Management Accounting (December): 39-40.

Stanga, K. G. and J. J. Benjamin. 1978. Information needs of bankers. Management Accounting (June): 17-21.

Stanton, R. and E. A. Drury. 1981. Forecasting at Hewlett-Packard: Finding a better way. Management Accounting (June): 45-49.

Statt, C. W. 1969. The annual report: How much does it really cost? Management Accounting (March): 17-18.

St. Bernard, A. R. 1967. Continuing education - The answer to the challenge of change. Management Accounting (June): 14-15.

Steakley, M. E. 1979. Inflation accounting techniques: How they compare. Management Accounting (September): 16-18.

Stec, S. 1987. Accounting for start-up costs. Management Accounting (November): 68.

Stec, S. 1987. Construction accounting. Management Accounting (October): 57.

Stec, S. 1987. To convert or not to convert. Management Accounting (August): 40. (Converting to machine hours).

Stec, S. 1987. What are some of the applications of bar code technology? Management Accounting (July): 53.

Stec, S. 1988. Implementing a cost control system. Management Accounting (February): 65.

Stec, S. 1988. Manufacturing control through bar coding at Target Products. Management Accounting (April): 47.

Steedle, L. F. 1988. Has productivity measurement outgrown infancy? Management Accounting (August): 15.

Steimer, T. E. 1990. Activity-based accounting for total quality. Management Accounting (October): 39-42. (Assigning home office or corporate overhead to business units).

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

Stephens, A. P. 1968. Merger/acquisition valuation approaches. Management Accounting (April): 14-20.

Stephens, H. V. 1972. A profit-oriented marketing information system. Management Accounting (September): 37-42.

Stephens, H. V. 1976. Efficiency and effectiveness. Management Accounting (January): 41-42.

Stephenson, J. C. and H. Smith. 1974. A new marketing information system. Management Accounting (August): 11-14.

Stern, H. L. 1988. Planning for the corporate alternative minimum tax. Management Accounting (March): 44-47.

Stern, H. L. 1988. The new passive activity regulations. Management Accounting (June): 37-40.

Stern, H. L. 1988. The new statement on accounting for income taxes. Management Accounting (April): 56-59.

Stern, R. D. 1980. Accounting for intracompany inventory transfers. Management Accounting (September): 41-44.

Steward, R. G. and K. H. Foote. 1971. Just where do accountants come from? Management Accounting (April): 55-57.

Stewart, K. 1995. On the fast track to profits. Management Accounting (February): 44-50. (Use of ratio analysis).

Stewart, N. R. 1994. Tooling up. Management Accounting (October): 55-58. (Related to protecting your job).

Stevens, G. N. 1975. Accounting for local community theater groups. Management Accounting (January): 16-19.

Stevens, R. 1974. Product line cash income: A reliable yardstick. Management Accounting (November): 46-48.

Stevenson, W. C. 1970. An information model for scrap control. Management Accounting (September): 38-40, 47.

Stivers, B. P., T. J. Covin, N. G. Hall and S. W. Smalt. 1998. How nonfinancial performance measures are used. Management Accounting (February): 44, 46-49.

Stock, S. W. 1993. CMAs at 3M. Management Accounting (April): 27-29.

Stock, W. 1982. Using time-share models in the controller's function. Management Accounting (February): 50-53.

Stock, W. 1995. Church reporting made easy. Management Accounting (March): 56-59.

Stockdale, J. L. 1984. Do accountants make good small business owners? Management Accounting (November): 55-58.

Stoddard, F. D. 1978. The accountant's role in management. Management Accounting (July): 42-45.

Stolte, M. D. 1994. Pension fund management: A controller's perspective. Management Accounting (May): 49-55.

Stone, L. E. 1968. Microfilm's neglected potential for service. Management Accounting (March): 48-50.

Stone, M. S. 1983. Can multiemployer plans fit into FASB pension proposals? Management Accounting (November): 71-74.

Stone, P. F. 1989. GASP: Generally accepted speaking principles. Management Accounting (September): 34-36.

Stone, S. R. 1994. Selecting fixed asset and capital project management software for multinationals. Management Accounting (May): 24, 26-28.

Stoughton, W. V. 1978. Bringing up management accountants. Management Accounting (June): 55-59.

Stout, D. E., M. J. Liberatore and T. F. Monahan. 1991. Decision support software for capital budgeting. Management Accounting (July): 50-53.

Stout, D. E., S. Laibstain an L. P. Bailey. 1988. Managing off-balance-sheet financing. Management Accounting (July): 32-39.

Strand, J. 1998. Automating JC Penney's travel expense management on the web. Management Accounting (June): 49-53.

Stratton, W. O. 1993. ABC: An all-purpose solution for financial reporting. Management Accounting (May): 44-49.

Strawser, R. H., J. P. Kelly and R. T. Hise. 1982. What causes stress for management accountants? Management Accounting (March): 32-35.

Strecker, M. F. 1971. Accounting for the not-for-profit organizations. Management Accounting (August): 33-36, 40.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Strischek, D. 1983. How to determine the value of a firm. Management Accounting (January): 42-49. (See What is a Business Valuation?).

Strupeck, C. D., K. Milani and J. E. Murphy III. 1993. Financial management at Georgia Tech. Management Accounting (February): 58-63.

Struzziero, R. E. 1971. Computer application by concrete block manufacturer. Management Accounting (May): 34-38.

Stubbs, A. W. G. 1968. The impact of computers on the controllership function. Management Accounting (March): 45-47.

Stuck, W. B. 1966. Interstate telephone service - A case of cost allocation. Management Accounting (August): 15-17.

Stutler, D. C. 1972. Cost accounting for sand castings. Management Accounting (April): 27-30.

Sughrue, R. N. 1988. Issues of taxation in a nonprofit environment. Management Accounting (August): 57-60.

Sullivan, G. E. 1971. Modeling the university budget. Management Accounting (November): 47-51.

Sullivan, W. G. and J. M. Reeve. 1988. Xventure: Expert systems to the rescue. Management Accounting (October): 51-58. (Related to investments in new technology).

Sullivan, W. J. 1972. Budget reports at YSU. Management Accounting (August): 43-46.

Summers, E. L. 1969. Accountants productivity increases in a computer-dependent organization. Management Accounting (April): 28-30.

Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.

Sundem, G. L., D. Z. Williams and J. F. Chironna. 1990. The revolution in accounting education. Management Accounting (December): 49-53.

Sutton, T. G. 1982. Management accounting needs a data base. Management Accounting (March): 38-40.

Suver, J. D. and B. R. Neumann. 1977. Patient mix and breakeven analysis. Management Accounting (January): 38-40.

Suver, J. D. and B. R. Neumann. 1978. Capital budgeting for hospitals. Management Accounting (December): 48-50, 53.

Suver, J. D. and F. T. Helmer. 1979. Developing budgetary models for greater hospital efficiency. Management Accounting (July): 34-36, 39.

Swalley, R. W. 1974. The benefits of direct costing. Management Accounting (September): 13-16.

Swalley, R. W. 1984. Managing your inventory: New use for an old tool. Management Accounting (May): 52-56. (Day's cost of sales in inventory (DCSI)).

Swaminathan, K. 1998. Surviving Y2K in mainframe enterprise computing. Management Accounting (September): 44-47.

Swan, H. 1975. Cash conservation. Management Accounting (August): 14-16.

Swann, D. M. 1986. Where did the inventory go? Management Accounting (May): 27-29.

Sweeney, R. B. 1965. Business use of linear programming. Management Accounting (September): 39-47.

Sweeney, R. B. 1989. Executive summary: The report of the national commission on fraudulent reporting. Management Accounting (March): 17-21.

Sweeney, R. B. 1989. PC: What did we earn last year? Management Accounting (October): 31-35. (Discussion of natural language processing).

Sweeney, R. B. and H. L. Siers. 1990. Survey: Ethics in corporate America. Management Accounting (June): 34-35, 38-40.

Sweeney, R. B. and J. M. Lukawitz. 1991. Bartering - An ancient concept revived. Management Accounting (November): 43-46.

Sweeney, R. B. and J. W. Mays. 1997. ABM lifts bank's bottom line. Management Accounting (March): 20-22 and 24-26.

Swenson, D. W. 1998. Managing costs through complexity reduction at Carrier Corporation. Management Accounting (April): 20-22, 24, 26-28.

Swenson, D. W. and D. L. Flesher. 1996. Are you satisfied with your cost management system? Management Accounting (March): 49-53. (Survey).

Swieringa, R. J. 1975. A behavioral approach to participative budgeting. Management Accounting (February): 35-39.

Swigart, J. A. 1975. Corporate acquisitions: Taxable or tax-free? Management Accounting (November): 40-42.

Switzer, G. J. 1994. A modern approach to retail accounting. Management Accounting (February): 55-58.

Switser, J. 1997. Trends in human resources outsourcing. Management Accounting (November): 22-24, 26-27.

Swyers, W. E. 1965. A computerized approach to timekeeping. Management Accounting (October): 25-31.

Swyers, W. E. 1966. Employee compensation accounting in a total information system. Management Accounting (July): 11-19.

Swyers, W. E. 1968. Integrated information systems and the corporate controllership function. Management Accounting (October): 18-21.

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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.

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