MANAGEMENT AND ACCOUNTING WEB

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1965-1999

Section One: A-L

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

 (Most of these articles are available through university subscriptions to ProQuest.)
   

A  B  C  D  E  F  G  H  I  J  K  L  M-Z

Institute of Management Accounting

Management Accounting Quarterly

Strategic Finance

N.A.C.A Official Publications and
 N.A.C.A. Bulletin

 N.A.A. Bulletin

Featured Journals

A:

Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. 1992. Management Accounting Problems in China: A CMA looks at the experience of Babcock & Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abramson, S. 1994. Choosing a qualified retirement plan. Management Accounting (November): 34-37.

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.

Abinanti, L. 1996. Put OLAP to work in our data warehouse. Management Accounting (October): 54-55. (Online analytical processing).

Abramson. S. 1997. 401(K) "simple"ification. Management Accounting (August): 52-54, 56-57.

Adams, D. 1990. Paying the price. Management Accounting (June): 43-46. (Convicted felon tells his story).

Adams, H. L. 1981. Should the big 8 teach communications skills? Management Accounting (May): 37-40.

Adams, J. C. 1977. Two years on the road. Management Accounting (August): 37-40.

Adams, S. J. and G. E. Whittenburg. 1981. How the energy tax act affects capital budgeting. Management Accounting (November): 34-35, 38-39, 52.

Adkerson, R. C. 1977. Replacement cost accounting: A time to move forward. Management Accounting (December): 15-22.

Adler, D. A. 1977. Another look at ERISA. Management Accounting (January): 21-25.

Adler, D. G. 1990. Preparing for a changing insurance market. Management Accounting (March): 47-49.

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

Agacer, G. M., D. W. Baker and L. Miles. 1994. Implementing the quality process at Southwire Company. Management Accounting (November): 59-63.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Agnich, J. F. 1981. How utilities account to the regulators. Management Accounting (February): 17-22.

Agrawal, S. P., P. H. Siegel and H. Baum. 1991. Yes, CMA certification is valuable. Management Accounting (June): 35.

Ahern, J. T. and P. L. Romano. 1979. Managing inventories and profits through GMROI. Management Accounting (August): 22-26.

Ahikari, A. and S. Z. Wang. 1995. Accounting for China. Management Accounting (April): 27-32.

Aked, H. J. 1967. Control of fixed costs in relation to volume. Management Accounting (March): 12-20. (Related to capacity utilization and use of a method called S.P.U.R. by a chemical company).

Akers, M. D. and G. Porter. 1995. Strategic planning at five world-class companies. Management Accounting (July): 24-31. (Field study).

Akers, M. D. and G. L. Porter. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albergo, H. 1980. Building better controls in the commercial lending function. Management Accounting (February): 14-17.

Albert, A. B. M. 1976. A cash flow approach to corporate credit analysis. Management Accounting (April): 40-43.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Alexion, J. C. 1977. Separate Schools of Accountancy: Are they necessary? Management Accounting (September): 11-13.

Alford, R. M. and T. D. Skekel. 1988. How the AMT affects corporate decisions. Management Accounting (December): 43-46.

Allardyce, F. A. and K. R. Todd Jr. 1969. Budgeting and planning implications of tax credit carryforwards. Management Accounting (March): 51-56.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

Alleman, R. H. 1985. Comptrollership at ITT. Management Accounting (May): 24-30.

Allen, A. D. 1968. Accounting for and controlling staff work. Management Accounting (February): 31-34.

Allen, B. R. 1969. Computer time-sharing. Management Accounting (January): 36-38, 47.

Allen, D. 1992. Financial management: The leading edge of management accountancy. Management Accounting (June): 53-54.

Allen, J. L. and M. Scher. 1979. Risk analysis for nonmathematicians. Management Accounting (October): 55-58.

Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.

Allen, R. F., C. Park and S. Pilnick. 1974. The shadow organization. Management Accounting (January): 11-14.

Allison, L. M. 1984. The accountant's role in acquisition analysis. Management Accounting (June): 56-60.

Allman, S. A. 1971. In search of money. Management Accounting (August): 29-32.

Allyn, R. G. 1968. The fine art of accounting - The hot medium. Management Accounting (April): 46-48.

Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.

Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

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

Ameiss, A. P., F. J. Ehlen and C. W. Hutchison. 1973. Program management in Missouri's division of mental health. Management Accounting (August): 31-34.

Amlung, M. J. Jr. 1978. Dollar-value LIFO. Management Accounting (October): 36-40.

Anania, J. V., R. G. Eiler, and D. P. Keegan. 1988. The factory of the future. Management Accounting (December): 31-37.

Anastas, M. 1997. The changing world of management accounting and financial management. Management Accounting (October): 48, 50-51.

Andersen, A. V. 1982. Current collection and credit practices. Management Accounting (October): 56, 58-60.

Anderson, C. M. 1987. 1 + 1 = 3. Management Accounting (April): 28-31. (Related to managing acquisitions and venture capital).

Anderson, C. M. Jr. 1972. The capital budgeting process. Management Accounting (September): 30-32, 42.

Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.

Anderson, G. and J. Hergert. 1993. Boeing's CMA program takes off. Management Accounting (April): 33-35, 38.

Anderson, H. 1966. Employing shortcuts in cash-flow projections. Management Accounting (May): 17-18.

Anderson, H. R. 1977. The G & A overhead pool: Accounting tool or cop-out? Management Accounting (October): 37-42.

Anderson, H. R. and D. D. Bandy. 1985. Understanding the unitary tax. Management Accounting (September): 35-39, 42-43.

Anderson, H. R. and R. P. Schwartz. 1971. The capital facility decision. Management Accounting (February): 28-32.

Anderson, L. K. 1975. Expanded breakeven analysis for a multi-product company. Management Accounting (July): 30-32.

Anderson, L. K. 1994. Recovering the costs of R&D. Management Accounting (January): 45-48.

Anderson, L. P. and V. V. Miller. 1969. Capital budgeting: A modified approach to capital allocation. Management Accounting (March): 28-32.

Anderson, N. 1993. The globalization GAAP. Management Accounting (August): 52-54.

Anderson, S. 1998. JAVA unplugs time and expense reporting. Management Accounting (October): 52-53.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Anderson, T. L. Jr. 1982. Do annual reports really communicate? Management Accounting (September): 15-21, 42.

Anderton, F. N. 1966. Centralized cash management for a decentralized company. Management Accounting (March): 51-59.

Andrews, C. R. 1971. Banking the 'zero' way. Management Accounting (September): 31-35.

Angell, C. R. 1970. Preservation and orderly destruction of records. Management Accounting (March): 47-49.

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Anthony, P. 1976. Functional cost accounting for D. P. centers. Management Accounting (October): 33-41.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Anthony, R. N. 1975. The rebirth of cost accounting. Management Accounting (October): 13-16.

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

Anthony, R. N. 1990. The bad and good of experience. Management Accounting (January): 36-37.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anyane-Ntow, K. and S. C. Harvey. 1995. A countertrade primer. Management Accounting (April): 47-50.

Apostolou, N. G., H. C. Herring, III and W. A. Robbins, Jr. 1980. Are changes needed in private foundation reporting practices? Management Accounting (November): 39-42, 47.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnesen, S. and S. Elder. 1997. What you need to know about accounting and finance software. Management Accounting (August Supplement): 26-28, 30-31.

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1984. Increasing productivity in the United States. Management Accounting (November): 63-64.

Arnett, H. E. and D. E. Keller. 1980. NAA's first European conference. Management Accounting (July): 53-55.

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Aucoin, S. A. 1988. 10 steps to winning approval of a new reporting system. Management Accounting (June): 50-52, 54.

Auger, B. Y. 1981. Presenting ... the budget! Management Accounting (May): 22-25.

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Avish, S. 1997. T&E expense: To outsource or not? Management Accounting (September): 44-48.

Axelson, K. S. 1980. Facing the hard truths about inflation. Management Accounting (June): 11-14.

Axline, L. L. 1976. A strategy for personnel growth. Management Accounting (May): 38-40, 48.

Ayotte, S. 1994. Team building in an accounting department. Management Accounting (March): 54-55.

Ayres, F. L. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29. (Related to negative impressions caused by earnings management).

B:

Babson, S. M. Jr. 1981. Profiling your productivity. Management Accounting (December): 13-17, 32.

Bacbofer, J. B. 1967. The contribution approach in a new business. Management Accounting (January): 38.

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Backer, M. 1972. Reporting profit expectations. Management Accounting (February): 33-37.

Backes, R. W. 1980. Cycle counting - A better method for achieving accurate inventory records. Management Accounting (January): 42-46.

Backes, R. W. and R. J. Glowacki. 1983. Microcomputers: Successful management and control. Management Accounting (September): 48-51.

Bailes, J., B. Shane and C. D. Pielstick. 1988. Using your PC to project capital investment funds. Management Accounting (July): 59-62.

Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51. 

Bailes, J., J. Nielsen and S. Lawton. 1998. How forest product companies analyze capital budgets. Management Accounting (October): 24-26, 28, 30.

Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32. (Discussion of Oregon Cutting Systems (OCS) Zero inventory production system (ZIPS)). 

Bailes, J. C. and R. L. Edwards. 1987. Productivity boost: Treating employees as independent contractors. Management Accounting (October): 48-51.

Bailes, J. C., J. F. Nielsen and S. Wendell. 1979. Capital budgeting in the forest products industry. Management Accounting (July): 46-51, 57.

Bailey, E. J. 1977. The SEC and replacement cost: An urgent need to find a better answer. Management Accounting (December): 19-22.

Bailey, J. A. 1995. Forming professional/educational partnerships. Management Accounting (May): 24-26.

Bailey, J. A. 1996. Measuring your mission. Management Accounting (December): 44-46.

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

Baird, J. P. 1970. Computing product costs at a manufacturing firm. Management Accounting (February): 25-27, 30. (A computerized engineering specifications system).

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Baker, D. D. 1995. Lease vs. buy: Avoid excess costs. Management Accounting (July): 38-39.

Baker, D. W. 1986. Treadway commission: Its initial conclusions. Management Accounting (December): 6, 8. (Related to fraudulent financial reporting).

Baker, E. 1970. Case study: Corporate fee for a non-profit organization. Management Accounting (September): 25-26, 31.

Baker, W. M. 1994. Shedding the bean counter image. Management Accounting (October): 29-31. (Related to participation in systems design).

Baker, W. M. and D. S. Lester. 1994. Control plans for the new computer viruses. Management Accounting (September): 47-51.

Baker, W. M. and P. R. Witmer. 1997. Intelligent agents go to work for management accountants. Management Accounting (April): 32, 34-35.

Baker, W. M., T. D. Fry and K. Karwan. 1994. The rise and fall of time-based manufacturing. Management Accounting (June): 56-59. (Related to problems caused by traditional accounting measurements).

Ballard, W. H. 1984. Ten ways to better electronic 'calc'ulating. Management Accounting (June): 50-54.

Ballengee, N. B. 1990. Developing a performance appraisal system. Management Accounting (September): 52-54. (Small business appraisal system for professional staff).

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

Banks, C. W. 1976. Applying standard cost to recycled product: The automobile tire. Management Accounting (August): 51-53.

Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.

Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Baril, C. P., R. L. Benke Jr. and G. W. Buetow. 1996. Managing risk with derivatives. Management Accounting (October): 20-22, 24, 26-27. (Explanation of four types of financial derivatives (forwards, futures, options, and swaps) and how to use them to manage financial risk, i.e., the uncertainty associated with fluctuations in interest rates, currency exchange rates, and the prices of commodities and equities). 

Barker, R. F. 1973. The businessman's role. Management Accounting (February): 15-16, 25.

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January): 48-50.

Barkman, A. I. and J. D. Jolley II. 1986. Cost defenses for antitrust cases. Management Accounting (April): 37-40.

Barnea, A., S. Sadan and M. Schiff. 1975. Conditional performance review. Management Accounting (November): 19-22.

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

Barnes, D. P. 1976. Materiality - An illusive concept. Management Accounting (October): 19-20, 32.

Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.

Barnes, J. L. 1983. How to tell if standard costs are really standard. Management Accounting (June): 50-54.

Barnes, K. and P. Targett. 1984. Standard costing in distribution - A neglected technique? Management Accounting (May): 26-27.

Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.

Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Barr, A. 1967. The developing debate on line of business disclosure. Management Accounting (December): 18.

Barra, J. A. 1983. Marketing the financial facts of life. Management Accounting (March): 29-32.

Barragato, C. A. 1988. Corporate liquidations after TRA '86. Management Accounting (October): 40-44.

Bartenstein, E. 1978. Different costs for different purposes. Management Accounting (August): 42-47. (Related to accounting for idle capacity).

Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.

Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.

Bartley, J. W. 1980. A NPV model modified for inflation. Management Accounting (December): 49-52.

Barton, M. F. and L. M. Rockwell. 1991. Who's responsible for the content of financial statements? Management Accounting (January): 24-26.

Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September): 49-53.

Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).

Barton, T. L. and F. M. Cole. 1994. Atlantic Dry Dock's unique cost estimation system. Management Accounting (October): 32-35, 38-39.

Barton, T. L. and R. J. Fox. 1988. Evolution at American Transtech. Management Accounting (April): 49-52.

Basi, B. A. and R. P. Beck. 1975. Accumulated earnings vs. economic stabilization. Management Accounting (December): 18-20.

Bates, R. E. 1970. Auditing the advanced computer systems. Management Accounting (June): 34-37.

Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.

Baughman, R. H. 1970. Accounting for inter-plant sales. Management Accounting (September): 41-43.

Bavishi, V. B. 1981. Capital budgeting practices at multinationals. Management Accounting (August): 32-35. (Survey of Fortune 500 multinationals).

Battista, G. L. 1965. The selling and administrative expenses dilemma. Management Accounting (November): 3-8.

Battista, G. L. and G. R. Crowningshield. 1966. Cost behavior and breakeven analysis - A different approach. Management Accounting (October): 3-14.

Bauch, D. J. 1997. Software review. Management Accounting (July): 63.

Baudoin, P. and M. S. Luehlfing. 1997. Family-owned businesses: A challenge for management accountants. Management Accounting (March): 46-48, 50-51.

Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.

Bayer, H. S. 1973. Planning for cost reductions. Management Accounting (April): 31-36.

Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.

Beam, T. J. 1973. Mix variance in gross profit analysis. Management Accounting (November): 38-40.

Beams, F. A. 1972. Income reporting: Continuity with change. Management Accounting (August): 23-27.

Beams, F. A. 1974. New directions in financial reporting. Management Accounting (February): 13-15, 22.

Bean, M. A. 1989. Audit standards: An overview. Management Accounting (December): 46-49.

Beard, L. H. and C. W. Caldwell. 1984. Transfer pricing can improve sales and credit cooperation. Management Accounting (March): 60-65.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Bearse, A. W. 1971. Air pollution: A case study. Management Accounting (September): 16-18.

Bebee, R. F. 1976. A look at employee retirement benefits. Management Accounting (March): 13-14, 16.

Bebee, R. F., L. L. Steinmetz and W. D. Wilsted. 1975. Managing the income number. Management Accounting (February): 40-42.

Becker, E. M. 1966. The case for decentralized data processing in manufacturing companies. Management Accounting (January): 17-18.

Beddingfield, R. 1969. Human behavior: The key to success in budgeting. Management Accounting (September): 54-56.

Bedford, N. M. 1973. Corporate accountability. Management Accounting (November): 41-44. ("To whom is the corporation responsible?" "For what is the corporation accountable?")

Beeson, L. J. 1975. An accounting internship program in industry. Management Accounting (March): 59-61.

Beimer, R. E. 1966. Double pay for coffee breaks? Management Accounting (July): 61-62.

Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.

Belda, B. J. 1970. Line of business reporting and product profitability. Management Accounting (March): 10-12.

Belford, W. B. and L. G. Ayer. 1969. Unitization of construction work orders. Management Accounting (September): 29-32.

Bell, A. L. 1968. College students attitudes toward business. Management Accounting (November): 60-62.

Bell, A. L. 1969. Break-even charts versus marginal graphs. Management Accounting (February): 32-35.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Bell, J. W. 1968. Financial data in a management information system. Management Accounting (June): 23-33.

Bell, K. S., R. F. Randall and K. Williams. 1995. Women in management accounting: Determined to succeed. Management Accounting (November): 20-22, 24, 26, 28.

Bellinghausen, J. M. 1968. Preparing for computers. Management Accounting (March): 9-14.

Bence, A. A. 1966. Value analysis for cost control and profit improvement. Management Accounting (July): 52-57.

Bendock, C. M. 1975. Measuring social costs. Management Accounting (January): 13-15.

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

Benedik, J. 1978. Macroeconomics: The emerging influence on accounting theory. Management Accounting (July): 23-26.

Bengel, R. and B. Ikawa. 1997. Where's the profit? Management Accounting (January): 40, 42-44, 46-47. (Related to the film industry and their calculation of net profit participation).

Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Benjamin, L. J. 1975. Doctors incorporated? Management Accounting (November): 37-39.

Benke, R. L. and C. P. Baril. 1990. The lease versus purchase decision. Management Accounting (March): 42-46.

Benke, R. L. Jr. and J. D. Edwards. 1980. Transfer pricing: Techniques and uses. Management Accounting (June): 44-46.

Benke, R. L. Jr. and J. D. Edwards. 1981. Should you use transfer pricing to create pseudo-profit centers? Management Accounting (February): 36-39, 43.

Benke, R. L. Jr., J. D. Edwards and A. R. Wheelock. 1982. Applying an opportunity cost general rule for transfer pricing. Management Accounting (June): 43-51.

Benner-Dale, C. J. 1980. The hammer of "Thor". Management Accounting (November): 48-51.

Bennett, E. D., S. A. Reed and T. Simmonds. 1991. Learning from a CIM experience. Management Accounting (July): 28-33.

Bennett, P. 1996. ABM and the procurement cost model. Management Accounting (March): 28-32.

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.

Bennett, R. E. and J. A. Hendricks. 1987. Justifying the acquisition of automated equipment. Management Accounting (July): 39-46. (Discussion of justifying CAD, CAM and FMS systems).

Benson, B. A. 1984. Computer graphics for financial management. Management Accounting (January): 46-49.

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Benton, B. W. 1981. Regulatory implications of inflation accounting. Management Accounting (August): 43-47.

Bentson, R., G. L. Gass, and G. McMakin. 1987.White collar productivity. Management Accounting (September): 33-37.

Bentz, W. F. and R. F. Lusch. 1980. Now you can control your product's market performance. Management Accounting (January): 17-25.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

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

Beresford, D. R. 1990. Financial reporting in the 1990s. Beresford: Financial statements are not meant to be propaganda. Management Accounting (November): 49-52.

Beresford, D. R. and S. A. Feldman. 1976. Companies increase social responsibility disclosure. Management Accounting (March): 51-55.

Berglund, W. J. 1965. Ordering and controlling of supplies - The "pattern accounting" procedure. Management Accounting (December): 35-40.

Bergstrom, K. H. 1974. Looking back. Management Accounting (March): 47-50.

Bergstrom, K. H. 1976. For want of a nail. Management Accounting (September): 39-40.

Berliner, R. W. 1977. Replacement cost accounting: A CPA's view. Management Accounting (December): 23-26.

Beresford, D. R. 1974. How companies are reporting social performance. Management Accounting (August): 41-44.

Bergquist, R. E. 1971. Direct labor vs. machine hour costing. Management Accounting (May): 25-28.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.

Bernheim, R. C. 1983. The right way to design a cost accounting system. Management Accounting (September): 63-65.

Berry, F. T. Jr. 1967. When is quantity buying a bargain? Management Accounting (February): 21-22.

Berry, F. T. Jr. 1968. Some ramifications of the return on capital concept. Management Accounting (November): 36-37.

Berry, L. E. 1984. A new treatment for health care costs. Management Accounting (April): 58-61.

Berry, M. H. 1981. Why international cost accounting practices should be harmonized. Management Accounting (August): 36-42.

Berry, W. E. 1994. Management accountants' strategic asset: The human resource information system. Management Accounting (January): 56-57.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Betty, G. and T. Dimnik. 1993. OOPs. Management Accounting (May): 50-53. (Refers to object-oriented programming used for software development).

Beyer, R. 1967. Management information systems: Who'll be in charge? Management Accounting (June): 3-8.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Beyer, R. 1972. Pilots of social progress. Management Accounting (July): 11-15.

Bhada, Y. 1972. Dynamic relationships for accounting analyses. Management Accounting (April): 53-57. (Related to the narrow scope of the learning curve).

Bhada, Y. H. 1970. Dynamic cost analysis. Management Accounting (July): 11-14.

Bhada, Y. K., J. P. Conley and T. E. Deacon. 1991. A career development model for management accountants. Management Accounting (June): 36-39.

Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Bialkin, K. J. 1993. Business ethics: Optional or mandatory? Management Accounting (April): 54-56.

Bidgood, V. H. and D. E. Baldwin. 1992. Opportunities for female accountants. Management Accounting (March): 48-51.

Bielstein, M. M. and E. W. Trott. 1992. The new approach to accounting for income taxes. Management Accounting (August): 43-47.

Bienz, J. F. 1969. The Kelson happening. Management Accounting (July): 24-26. (Case study related to a small company and computers).

Biggs, J. R. and E. J. Long. 1988. Gaining the competitive edge with MRP/MRP II. Management Accounting (May): 27-32.

Bill, R. W., J. H. Harrison and H. R. Maly. 1967. An EDP system for stores inventory control. Management Accounting (August): 35-42. (A case study).

Billion, M. M. 1978. To be or not to be: A building for investment credit? Management Accounting (June): 30-34.

Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).

Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56.

Bisgay, L. 1984. NAA publishes new MAP statement. Management Accounting (November): 67-68.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (April): 72.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (August): 74-75.

Bisgay, L. and S. Jayson. 1989. A management accounting interview: Ralph Walters on harmonization. Management Accounting (August): 22-24.

Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

Bitner, L. N. and R. Dolan. 1998. Does smoothing earnings add value? Management Accounting (October): 44-47.

Black, T. G. 1982. The professionalization of accounting. Management Accounting (November): 20-25.

Black, T. N. and D. J. Modenbach. 1971. Profit planning for action and results. Management Accounting (January): 9-13.

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

Blais, W. 1991. Training your boss. Management Accounting (September): 47-49.

Blake, A. B. 1974. The asset-disposal decision. Management Accounting (October): 47-51.

Blake, A. B. 1976. Interest is not a project cost. Management Accounting (July): 41-44.

Blake, A. F. Jr. 1967. Unsophisticated automation can break the paperwork bottleneck. Management Accounting (May): 31-34.

Blake, H. D. and K. M. Frey. 1976. Information retrieval. Management Accounting (September): 47-48.

Blakely, E. J. and H. E. Thompson. 1969. Technological change and its effects on dollar-value LIFO. Management Accounting (August): 33-38.

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

Blanchard, G. A. and C. W. Chow. 1983. Allocating indirect costs for improved management performance. Management Accounting (March): 38-41.

Blasi, R. W. 1985. Understanding the new fringe benefit law. Management Accounting (June): 43-47, 59.

Blewitt, B. J. 1974. Corporate accounting and economics. Management Accounting (March): 11-13, 17.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Blossom, C. J. 1984. So you want to be a condominium treasurer. Management Accounting (June): 61-65.

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41,

Blum, S. B. 1989. Mergers & acquisitions: Dealing with intermediaries. Management Accounting (October): 22-26.

Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.

Boer, G. 1984. What gross margins do not tell you. Management Accounting (October): 50-53, 91.

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

Boer, G. and H. M. Nix. 1975. Hospital management and resource control. Management Accounting (September): 47-48.

Boer, G. and J. O. Everett. 1976. Information science and relevant accounting reports. Management Accounting (April): 33-36, 39.

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38.

Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.

Boer, G. B. and S. W. Barcus III. 1981. How a small company evaluates acquisition of a minicomputer. Management Accounting (March): 13-14, 17-23.

Boes, R. F., K. E. Ruby and G. M. Ransom. 1994. Beware of potential tax results of discharged indebtedness. Management Accounting (July): 48-51.

Boileau, O. C. 1977. Program management in the space age. Management Accounting (May): 13-16. (Boileau, president of Boeing Aerospace Company, defines management as "change - change decision, change definition and change implementation").

Bokman, C. M. 1996. Anatomy of a turnaround. Management Accounting (December): 38-42.

Boll, D. M. 1982. How Dutch Pantry accounts for standard costs. Management Accounting (December): 32-35.

Boll, V. V. 1965. Purchase cost reduction and value buying. Management Accounting (November): 35-38.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.

Bonchonsky, J. P. 1967. Cost control for program managers. Management Accounting (May): 16-24.

Bongiorni, P. J. and F. G. Eichhorn. 1979. Keeping a second set of books - Legally. Management Accounting (December): 30-35.

Boockholdt, J. L. and S. E. Mills. 1997. MEDUSA - An earth-shaking client/server solution. Management Accounting (July): 38, 40-43. (MEDUSA = Management's electronic database used to support administration).

Book, J. W. 1985. Is BOMP worth the trouble? Management Accounting (March): 54-58. (Bill of material processor software program).

Boone, A. L. 1977. Wouldn't it be nice if -. Management Accounting (February): 27-28.

Boone, M. M. 1973. Management accountants and the securities laws. Management Accounting (June): 18-22.

Borkowski, J. 1968. A system of order entry profit analysis. Management Accounting (July): 12-21.

Boros, J. L. and R. E. Thompson. 1983. Distribution cost accounting at PPG Industries. Management Accounting (January): 54-59.

Borsuk, R. M. 1978. Developing a computer program for tax planning. Management Accounting (May): 47-51, 57.

Borth, D. Jr. 1967. The changing role of the accountant. Management Accounting (January): 36-37.

Borthick, A. F. and G. P. Wentworth. 1998. Will your company be year 2000-compliant? Management Accounting (July): 31-32, 34-36.

Borthick, A. F. and H. P. Roth. 1992. Will Europeans buy your company's products? Management Accounting (July): 28-32.

Borthick, A. F. and H. P. Roth. 1993. EDI for reengineering business processes. Management Accounting (October): 32-37.

Borthick A. F. and H. P. Roth. 1994. Understanding client/server computing. Management Accounting (August): 36-41.

Bost, P. J. 1986. Do cost accounting standards fill a gap in cost allocation? Management Accounting (November): 34-36.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

Bostwick, C. L. 1968. The use of information theory in accounting. Management Accounting (June): 11-17.

Bothwell, C. 1984. How to improve financial planning with a budget manual. Management Accounting (December): 34-38, 49.

Bottorff, D. 1997. Reaping the rewards of NAFTA. Management Accounting (August): 37-40. (Tips for setting up a subsidiary in Mexico after the North American Free trade Agreement).

Bowen, R. L. Jr. 1966. Application of margin rates to credit analysis. Management Accounting (November): 26-31.

Bowers, B. B. 1982. Product costing in the MRP environment. Management Accounting (December): 24-27.

Bowers, R. L. 1971. Managing the company's cash. Management Accounting (September): 22-26.

Bows, A. J. Jr. 1972. Establishment of financial accounting standards. Management Accounting (December): 9-12, 16.

Boyd, P. and M. K. Fleming. 1987. Productivity: The controller's role. Management Accounting (September): 28-32.

Boyle, R. D. 1995. Avoiding common pitfalls on reengineering. Management Accounting (October): 24-33.

Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.

Boze, K. M. 1994. Measuring learning costs. Management Accounting (August): 48-52. (Related to learning curves).

Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.

Bracken, R. and A. G. Volkan. 1988. Cash flows: A new reporting format for turbulent times. Management Accounting (January): 38-41.

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

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.

Brady, D. W. 1971. The strategic forces of profit. Management Accounting (February): 17-20.

Brady, E. and J. C. Babbitt. 1972. Inventory control systems. Management Accounting (December): 42-44.

Brandes, J. L. 1977. Identifying and recording environmental plant costs. Management Accounting (April): 27-31.

Brandon, C. H. and J. P. Matoney, Jr. 1975. Social responsibility financial statement. Management Accounting (November): 31-34.

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

Branning, G. 1989. Mergers & acquisitions: Do poison pills cure takeover abuses? Management Accounting (October): 27-30.

Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.

Brantner, P. F. 1974. Multi-state income taxation. Management Accounting (September): 20-24.

Brausch, J. J. 1970. The management accountant's role in an office improvement program. Management Accounting (August): 42-44.

Brausch, J. M. 1992. Selling ABC. Management Accounting (February): 42-46.

Brausch, J. M. 1994. Beyond ABC: Target costing for profit enhancement. Management Accounting (November): 45-49.

Brausch, J. M. and T. C. Taylor. 1997. Who is accounting for the cost of capacity? Management Accounting (February): 44-46, 48-50. (Summary).

Brayton, G. N. 1985. Productivity measure aids in profit analysis. Management Accounting (January): 54-58.

Brazeal, H. H. Jr. 1970. Large company planning techniques will work in small multi-plant companies. Management Accounting (September): 21-24, 31.

Breese, E. L., W. H. Roberts, J. R. Atwater and S. H. Shipley. 1966. What we expect of the accountant - Four managers' views. Management Accounting (June): 57-61.

Bremser, W. G. 1977. Reporting on current replacement costs. Management Accounting (July): 33-39.

Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. Schools of professional accountancy: The management accountant's view. Management Accounting (September): 14-16.

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

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

Brenner, E. M. 1981. Tax planning for the disposition of a subsidiary. Management Accounting (August): 48-52.

Brenner, G. J. 1975. CPA's: Do you speak management accounting? Management Accounting (September): 29-30.

Brenner, V. C. and J. J. Benjamin. 1976. Financial reporting on units of general purchasing power. Management Accounting (June): 15-18.

Breslin, R. W. 1984. Minimizing your legal costs. Management Accounting (May): 47-51.

Breu, A. C. 1987. One day closings. Management Accounting (March): 66-68.

Brewer, L. W. 1979. Determining revenue requirements for regulated utilities. Management Accounting (September): 41-44, 57.

Brewer, P. C., A. W. Gatian and J. M. Reeve. 1993. Managing uncertainty. Management Accounting (October): 39-45.

Brighton, G. D. 1965. Book income - What is it? Management Accounting (September): 58-61.

Briloff, A. J. 1974. Prescription for change. Management Accounting (July): 63-65, 71.

Brimson, J. A. 1986. How advanced manufacturing technologies are reshaping cost management. Management Accounting (March): 25-29.

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53. (Discussion of how to choose the right depreciation method).

Briner, E. K. 1973. International tax management. Management Accounting (February): 47-50.

Briner, R. F., F. A. Wiebe and S. A. Zahra. 1984. Management accountants: Don't overlook quality circles. Management Accounting (December): 45-49.

Briner, R. F., M. D. Akers, J. W. Truitt and J. D. Wilson. 1989. Coping with change at Martin Industries. Management Accounting (July): 45-49.

Brinkman, D. R. 1973. Minimizing the loss of investment tax credits. Management Accounting (January): 38-40.

Brinkman, S. 1987. Productivity begins with hiring. Management Accounting (July): 50-52.

Brinkman, S. L. 1993. Going on line in less-developed countries. Management Accounting (August): 48-51.

Brinkman, S. L. and M. A. Applebaum. 1994. The quality cost report: It's alive and well at Gilroy Foods. Management Accounting (September): 61-65.

Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.

Broadston, J. A. 1968. Learning curve wage incentives. Management Accounting (August): 15-23.

Broadston, J. A. 1968. Profit by using variable time allowances. Management Accounting (October): 26-31.

Broadston, J. A. 1969. Charting schedule performance. Management Accounting (November): 35-40. (Method for time-oriented performance evaluations).

Bromwich, M. and A. Bhimani. 1991. Strategic investment appraisal. Management Accounting (March): 45-48.

Brouwer, C. 1984. Measuring the division manager's performance. Management Accounting (December): 30-33.

Brown, C., E. J. Coakley and M. E. Phillips. 1995. Neural networks enter the world of management accounting. Management Accounting (May): 51-57. (Related to artificial intelligence).

Brown, C. E. and M. E. Phillips. 1990. Expert systems for management accountants. Management Accounting (January): 18-23.

Brown, G. H. 1973. Census projections: 1970-1985. Management Accounting (January): 11-14.

Brown, H. L. 1969. Current problems of real-time auditing. Management Accounting (May): 53-54.

Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.

Brown, H. L. 1976. User control of data processing. Management Accounting (March): 22-26.

Brown, J. 1975. Designing an accounting system for a small business. Management Accounting (June):  27-30.

Brown, J. F. Jr. 1986. How U. S. firms conduct strategic planning. Management Accounting (February): 38, 40-44, 55. (Survey).

Brown, J. F. Jr. and T. E. Balke. 1982. Do accountants need more education? Management Accounting (November): 26-29.

Brown, J. J. 1969. Control in multi-division operations. Management Accounting (August): 18-20.

Brown, K. W. 1998. How colleges can profit through depreciation. Management Accounting (January): 18, 20-22.

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

Brown, R. L. 1981. Management accountants: Are you ready for VAT? Management Accounting (November): 40-42, 44, 52.

Brown, R. M. and L. N. Killough. 1988. How PCs can solve the cost allocation problem. Management Accounting (November): 34-38.

Brown, R. O. 1967. Small business controls: The case of job shop. Management Accounting (March): 51-54.

Brown, R. O. 1968. Inventory at net realizable values? Management Accounting (January): 43-44.

Brown, R. O. 1969. Using appraisal information. Management Accounting (October): 47-48.

Brown, R. S. 1980. Measuring manufacturing performance: A targeting approach. Management Accounting (June): 25-28, 31.

Brown, S. C. R. and O. S. Powers. 1991. COBRA: A snake in the employee benefits garden. Management Accounting (April): 27-30.

Brown, V. H. 1987. The tension between management accounting and financial reporting. Management Accounting (May): 39-41.

Brown, V. H. and S. E. Weiss. 1993. Toward better not-for-profit accounting and reporting. Management Accounting (July): 48-52.

Brown, W. G. Jr. 1974. Exploring forecast disclosure. Management Accounting (December): 19-22.

Browne, D. E. 1969. Progress in corporate financial reporting. Management Accounting (July): 7-9, 14.

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

Browne, D. E. 1972. Preserving the capability for accounting change. Management Accounting (February): 13-16.

Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.

Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.

Brubaker, J. A. 1973. A data processing program for hospitals. Management Accounting (March): 21-25.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Brueningsen, A. F. 1975. Kodak's financial information and reporting system. Management Accounting (September): 21-24.

Brueningsen, A. F. 1976. SCAT- A process of alternatives. Management Accounting (November): 55-60, 66.

Brueningsen, A. F. 1977. SCAT II - A process for planning. Management Accounting (December): 57-61.

Brumit, F. 1968. Toward effective computer utilization. Management Accounting (December): 19-23.

Brummet, R. L. 1973. Total performance measurement. Management Accounting (November): 11-15.

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1969. Human resource accounting: A tool to increase managerial effectiveness. Management Accounting (August): 12-15.

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Brunton, N. M. 1988. Evaluation of overhead allocations. Management Accounting (July): 22-26.

Bruttig, D. 1998. What automated expense reporting management can do for you. Management Accounting (February): 38-43.

Bryan, E. L. and G. T. Friedlob. 1984. Why small businesses fail: Testimony proposes solutions. Management Accounting (January): 16, 73.

Bryant, B. C. 1968. Corporation cash accounting. Management Accounting (February): 53-56.

Bryant, J. V. 1984. Proposed: A new statement of changes. Management Accounting (April): 49-52.

Bryant, K. Jr. 1979. How a rental apartment was converted to a condominium. Management Accounting (July): 52-57.

Bryant, K. Jr. 1990. A new beginning for the CMA program. Management Accounting (August): 44-48.

Bryant, K. Jr. 1992. The CMA on campus: How has the CMA program affected students and faculty? Management Accounting (April): 28, 30-33.

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

Bryant, M. J. and M. C. Mahaney. 1981. The politics of standard setting. Management Accounting (March): 26-28, 31-33.

Buchenroth, K. J. 1969. Motivation: Financial and nonfinancial. Management Accounting (December): 15-16, 48.

Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.

Buck, R. 1992. From academia to corporate. Management Accounting (March): 52-53.

Buckley, J. W. 1976. The FASB and impact analysis. Management Accounting (April): 13-17.

Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.

Budden, M. C., R. C. Lake and S. L. Lett. 1990. Protecting trade secrets. Management Accounting (December): 45-47.

Budge, B. P. and J. L. Jones. 1977. A management accounting system for contract loggers. Management Accounting (October): 34-36.

Buehlmann, D. M. and D. Stover. 1993. How Xerox solves quality problems. Management Accounting (September): 33-36.

Buerke, E. A. 1972. The small-business accountant. Management Accounting (November): 51-52.

Buge, E. W. 1967. Business needs "intelligence" not data. Management Accounting (March): 45-47.

Bullard, J. A. 1976. Price-level restatement and valuation reporting. Management Accounting (February): 15-18, 26.

Bulloch, J. 1977. Should managerial accounting be taught first? Management Accounting (July): 63 and 65.

Bulloch, J. 1979. A review of the CMA program. Management Accounting (March): 59.

Bulloch, J. 1980. IMA chairman reviews CMA progress. Management Accounting (September): 53-55.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Bulloch, J. 1985. CMA number 5,000 awarded. Management Accounting (July): 51.

Bulloch, J. 1992. The CMA is 20 years old: Here are the highlights of the program's growing-up years. Management Accounting (April): 23-27.

Bullock, J. H. 1979. Maintenance planning and control. Management Accounting (April): 53-54.

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Bump, E. A. 1974. Effects of learning on cost projections. Management Accounting (May): 19-24.

Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.

Burch, J. G. Jr. 1969. Business games and simulation techniques. Management Accounting (December): 49-52.

Bures, J. P. 1974. Time-framing a PERT chart. Management Accounting (October): 24-26.

Bures, J. P. 1975. Deflating long-term contract costs. Management Accounting (August): 43-44, 48.

Burg, R. L. 1983. An efficient foreign subsidiary tax reporting system. Management Accounting (May): 28-30.

Burger, A. D. and S. K. Webster. 1978. The management accountant looks at EPS vs. ROI: Conflict in measuring performance. Management Accounting (August): 19-24.

Burgher, P. H. 1966. Features of an integrated system of financial controls. Management Accounting (February): 51-54.

Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Burkert, R. L. 1971. Recognizing inflation in the capital budgeting decision. Management Accounting (November): 40-46.

Burkhardt, D. C. 1973. The annual audit. Management Accounting (September): 22-26.

Burlingame, J. F. 1971. Successful business and good managers. Management Accounting (May): 17-18, 24.

Burns, H. D. and J. T. Barfield. 1976. Selecting accounting alternatives. Management Accounting (February): 27-28, 33. 

Burns, J. H. 1975. Managing the profit of conflict. Management Accounting (December): 21-24.

Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.

Burrill, J. C. 1966. Training accounting personnel for EDP systems. Management Accounting (September): 12-16.

Burton, W. D. 1982. Controlling intracompany freight costs. Management Accounting (October): 37-41.

Bush, J. L. Jr. and R. F. Stewart. 1985. Vulcan Materials automates delivery ticket writing. Management Accounting (August): 52-55.

 Busher, J. R. and G. R. Tyndel. 1987. Logistics excellence. Management Accounting (August): 32-39.

Buska, S. M. 1992. The management accounting profession in the '90s A woman's perspective: We CMAs can reinforce our professional image. Management Accounting (April): 67-68.

Butler, D. S. 1966. Effectiveness in negotiations. Management Accounting (June): 19-24.

Butler, J. J. 1971. Joint product analysis. Management Accounting (December): 12-14, 38.

Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.

Buzby, S. L. and L. E. Heitger. 1976. Profit contribution by market segment. Management Accounting (November): 42-46.

Byrum, D. A. J. 1990. The right way to control period expense. Management Accounting (September): 55-59.

C:

Caddy, G. K. 1975. A human value model. Management Accounting (April): 27-30.

Calas, R. 1971. Variance analysis in profit planning. Management Accounting (July): 31-32, 49.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).

Calhoun, D. A. 1973. Oil and gas taxation. Management Accounting (November): 21-24.

Calhoun, D. A. 1974. Section 931 and the Puerto Rican program. Management Accounting (March): 18-22, 27.

Calhoun, D. A. 1975. The foreign tax credit. Management Accounting (September): 41-42, 53.

Callan, J. P., W. N. Tredup and R. S. Wissinger. 1991. Elgin Sweeper Company's journey toward cost management. Management Accounting (July): 24-27.

Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).

Calvasina, R. V. and E. J. Calvasina. 1984. Standard costing games that managers play. Management Accounting (March): 49-51, 77.

Calvasina, R. V. and E. J. Calvasina. 1989. Beware the new accounting myths. Management Accounting (December): 41-45.

Cameron, D. M. 1971. Computer use in a customer accounting operation. Management Accounting (October): 17-20, 25.

Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.

Camilli, L. F. 1966. Technical unification in a management information system. Management Accounting (April): 3-8.

Campbell, C. L. The hired problem solved. Management Accounting (August): 25-28. (New controller cleans up accounting mess).

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

Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.

Campbell, R. J. 1995. Steeling time with ABC or TOC. Management Accounting (January): 31-36.

Campi, J. P. 1989. Total cost management at Parker Hannifin. Management Accounting (January): 51-53.

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

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

Capka, J. J. 1996. Consolidation: General ledger tools aren't enough. Management Accounting (February): 56.

Caplan, E. H. 1969. Management accounting and the behavioral sciences. Management Accounting (June): 41-45.

Carbone, F. J. 1980. Automated job costing helps Mulach Steel stay competitive. Management Accounting (June): 29-31.

Carbone, J. P. and J. R. Hudicka. 1998. Layered systems deployment. Management Accounting (December): 27-30. (Using Complex Objects software to design information systems in record time).

Carbone, T. C. 1975. Are your customers paying on time? Management Accounting (November): 46-48.

Cardullo, J. P. and R. A. Moellenberndt. 1987. The cost allocation problem in a telecommunications company. Management Accounting (September): 39-44.

Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Carleton, B. N. 1973. The status of women in accounting. Management Accounting (September): 59-62.

Carlow, A. and B. Johnson. 1984. Overcoming the mystique of EDP auditing. Management Accounting (August): 30-37.

Carlson, A. E. 1967. Budgeting vs. total systems concept. Management Accounting (February): 52-54.

Carlson, A. E. 1973. A case for current-cost reporting. Management Accounting (February): 35-37, 44.

Carlson, A. E. 1977. ASR 190 - The grand experiment. Management Accounting (October): 23-25.

Carlson, G. M. and J. A. Collins. 1986. Motivating managers with positive reinforcement. Management Accounting (March): 48-51.

Carlson, T. E. 1978. Needed: A new interpretation for interim reports. Management Accounting (January): 19-22.

Carlton, J. L. 1974. Security and computerized systems. Management Accounting (February): 33-36.

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

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

Carper, W. B, M. F. Barton Jr. and H. F. Wunder. 1979. The future of forecasting. Management Accounting (August): 27-31.

Carr, L. P. 1990. Transition. Management Accounting (May): 33-35. (From business executive to college professor).

Carr, L. P. 1993. Unbundling the cost of hospitalization. Management Accounting (November): 43-48.

Carr, L. P. 1995. How Xerox sustains the cost of quality. Management Accounting (August): 26-32.

Carr, L. P. and T. Tyson. 1992. Planning quality cost expenditures. Management Accounting (October): 52-56.

Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").

Carruth, P. J. and T. O. McClendon. 1984. How supervisors react to 'meeting the budget' pressure. Management Accounting (November): 50-54.

Carruth, P. J., T. O. McClendon and M. R. Ballard. 1983. What supervisors don't like about budget evaluations. Management Accounting (February): 38-39, 42-45.

Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.

Carter, A. G. 1973. Computing inventory R.O.I. Management Accounting (July): 43-45. 

Carter, J. and D. Tomlinson. 1970. Extending PERT/CPM into computerized LOB. Management Accounting (May): 41-44. (LOB refers to line-of-balance).

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

Caruso, R. L. 1984. Paying bills the electronic way. Management Accounting (April): 24-27.

Casal, J. 1969. Barter accounting in the Puerto Rican sugar industry. Management Accounting (August): 48-50.

Case, J. C. 1979. Electronic banking comes to First-Citizens. Management Accounting (April): 39-42.

Casey, M. P. 1985. International transfer pricing. Management Accounting (October): 31-35.

Cash, L. S. and T. L. Dickens. 1985. Coping with new auto record-keeping rules. Management Accounting (August): 32-39. (1984 Tax Reform Act rules).

Cash, L. S. and T. L. Dickens. 1990. The corporate alternative minimum tax in the 1990s. Management Accounting (December): 24-30.

Casher, J. D. and R. H. Metzger. 1998. Leverage your vendor relationships and enhance your bottom line. Management Accounting (March): 51-54.

Caspari, J. A. 1968. Fundamental concepts of information theory. Management Accounting (June): 8-10.

Caspole, J. M. 1972. Costing from a data bank. Management Accounting (July): 47-50.

Castellano, J. F. and H. A Roehm. 1975. An approach to fairness in disclosure. Management Accounting (February): 20-22.

Castellano, J. F., D. Klein and H. A. Roehm. 1998. Minicompanies: The next generation of employee empowerment. Management Accounting (March): 22-24, 26-28, 30.

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

Catalano, A. J. 1973. The rehabilitation tax shelter. Management Accounting (December): 37-40.

Cataldo, F. 1970. Make it happen. Management Accounting (May): 38-40. (PERT/CPM use in scheduling and controlling financial and administrative work).

Cathey, J. M. 1991. Electronic data interchange: What a controller should know. Management Accounting (November): 47-51.

Cathey, J. M. and R. H. Phillips Jr. 1994. Backup and recovery. Management Accounting (October): 49-54.

 Cats-Baril, W. L., J. F. Gatti and D. J. Grinell. 1986. Joint product costing in the semiconductor industry. Management Accounting (February): 28-31, 34-35.

 Cats-Baril, W., J. F. Gatti and D. J. Grinell. 1988. Transfer pricing policy in a dynamic market. Management Accounting (February): 30-33. 

 Cauthorn, L. T. 1977. Whatever happened to social accountants? Management Accounting (April): 55-60.

 Cellini, G. L. 1993. Strategic alliances in the 90's. Management Accounting (June): 56-59. (Strategic alliances include: research collaboration, licensing programs, co-promotion deals, joint ventures, co-marketing deals, production collaborations, equity investments, and co-sourcing arrangements).

 Cerullo, M. J. 1977. The data base concept. Management Accounting (November): 43-47.

Cerullo, M. J. 1979. MIS: What can go wrong? Management Accounting (April): 43-48.

Cerullo, M. J. 1985. Designing accounting information systems. Management Accounting (June): 37-42.

Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.

Chamberlain, D. C. 1975. Capitalization of lease obligations. Management Accounting (December): 37-38, 42.

Chambers, J. C. and S. K. Mullick. 1970. Determining the acquisition value of a company. Management Accounting (April): 24-31, 39.

Chambers, J. C. and S. K. Mullick. 1971. Investment decision-making in a multinational enterprise. Management Accounting (August): 13-20.

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

Chandler, J. S. and T. N. Trone. 1982. 'Bottom-up' budgeting and control. Management Accounting (February): 37-41.

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chaney, P. K. 1985. Defeasance: Financial tool or window dressing? Management Accounting (November): 52-55. (FAS 76).

Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chapin, T. A. Jr. 1975. Selling DCFR. Management Accounting (December): 45-46.

Chapman, C. H. 1975. A small business financial model. Management Accounting (July): 20-22, 29.

Chapman, R. E. 1965. A system approach to financial statements. Management Accounting (December): 29-34.

Chase, B. W. 1995. New reporting standards for not-for-profits. Management Accounting (October): 34-37.

Chase, S. F. 1976. Is hospital accounting different? Management Accounting (March): 39-40.

Chase, W. L. 1966. Use of transaction codes in operating report preparation. Management Accounting (March): 61-63.

Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).

Chastain, C. 1985. How management accountants coped with the recession. Management Accounting (January): 34-38.

Chastain, C. E. 1983. Managing your debt for survival. Management Accounting (December): 20-25, 58.

Chastain, C. E. and D. Kretovich. 1990. Financial profile of a management accountant: Creating personal wealth. Management Accounting (September): 24-28.

Chasteen, L. G. 1972. Shadow prices: A graphical approach. Management Accounting (September): 27-29.

Chatfield, M. 1968. The role of operational accounting periods in a goal-oriented control system. Management Accounting (August): 44-48.

Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.

Chaump, D. G. 1967. Reducing overhead through the task-activity cycle ratio matrix analysis. Management Accounting (February): 23-32.

Cheatham, C. 1986. Do you have a productivity disease? Management Accounting (July): 49-51.

Chen, A. Y. S. and J. L. Rodgers. 1995. Teaching the teachers TQM. Management Accounting (May): 42-46. (Discussion of the University Challenge program).

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques.)

Cherrington, J. O. and D. J. Cherrington. 1976. Budget games for fun and frustration. Management Accounting (January): 28-32.

Childs, W. M. 1970. Management of capital expenditures. Management Accounting (January): 37-40.

Chilton, R. C. 1976. Money talks, doesn't it? Management Accounting (August): 29-30.

Ching, D. F. 1979. How to isolate Medicare costs. Management Accounting (July): 27-30.

Chiu, J. S. and D. L. Chang. 1979. Management accounting in Taiwan. Management Accounting (June): 50-55.

Chodora, C. R. 1968. Designing business systems for the third computer generation. Management Accounting (September): 29-35.

Choi, A. C. D. 1968. Translation of foreign operations: A survey. Management Accounting (April): 28-30.

Choi, F. D. S. 1974. Breaking the vicious circle of poverty. Management Accounting (June): 25-28.

Choi, F. D. S. 1974. Multinational financial and accounting harmony. Management Accounting (March): 14-17.

Choi, F. D. S. 1975. The development of nascent capital markets. Management Accounting (September): 18-20.

Choi, F. D. S. 1976. Multinational finance and management accounting. Management Accounting (October): 45-48, 54.

 Choi, F. D. S. 1977. Foreign inflation and management decisions. Management Accounting (June): 21-27.

 Choi, F. D. S. 1979. Political risk - An accounting challenge. Management Accounting (June): 17-20.

 Choi, F. D. S. 1981. A cluster approach to accounting harmonization. Management Accounting (August): 26-31.

 Chow, C. W. and W. S. Waller. 1982. Management accounting and organizational control. Management Accounting (April): 36-41.

Chow, C. W., H. R. Toole and A. Wong-Boren. 1986. Make better decisions: Divide and conquer. Management Accounting (August): 41-45. (This article is related to profit analysis).

Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).

Christensen, H. A. 1967. Small business and its accountants: A case report. Management Accounting (March): 41-45.

Christensen, L. F. and D. Sharp. 1993. How ABC can add value to decision making. Management Accounting (May): 38-42.

Chrysler, E. and D. E. Keller. 1988. Preventing computer fraud. Management Accounting (April): 28-32.

Chubb, T. D. 1983. Why computer conversions are tricky. Management Accounting (September): 36-41.

Church, P. H. and K. R. Lambert. 1993. Employee or independent contractor? Management Accounting (June): 52-55. (The wrong classification can mean huge fines and back taxes).

Churchill, N. C. and M. Uretsky. 1969. Management accounting tomorrow. Management Accounting (June): 46-53.

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

Cismoski, D. R. and F. Toepfer. 1979. How to allocate the college budget objectively. Management Accounting (December): 45-50.

Clancy, D. K. 1978. The management control problems of responsibility accounting. Management Accounting (March): 35-39.

Clark, A. B. 1972. Tax aspects of reality. Management Accounting (January): 39-40, 45.

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

Clark, J. 1985. Costing for quality at Celanese. Management Accounting (March): 42-46.

Clark, J. H. 1966. Financial control of Ford manufacturing plants. Management Accounting (December): 10-15.

Clark, M. W., T. E. Gibbs and R. G. Schroeder. 1981. CPAs judge internal audit department objectivity. Management Accounting (February): 40-43.

Clark, R. L. and J. B. McLaughlin. 1986. Controlling the cost of product defects. Management Accounting (August): 32-35.

Clark, R. W. 1969. People and computers. Management Accounting (October): 9-11, 15.

Clark, W. 1997. The new breed of analytic applications. Management Accounting (December): 57-59. (Developing forward-looking scenarios).

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

Clayton, H. L. 1966. The pruning of sick products. Management Accounting (June): 17-18.

Clemens, J. D. 1991. How we changed our accounting system. Management Accounting (February): 43-46. (Simplified accounting for JIT etc.).

Clemens, P. J. III. 1972. Asset depreciation range system ... versus investment credit. Management Accounting (January): 25-27.

Clement, J. E. 1989. Lost tax calculations. Management Accounting (June): 41-43.

Clements, J. and R. L. Woodall. 1983. Controlled disbursement: A cash management tool for growing concerns. Management Accounting (May): 53-55.

Clements, R. B. and C. W. Spoede. 1992. Trane's SOUP accounting. Management Accounting (June): 46-52. (New cost system developed from the alphabet soup of JIT, CIM, TQC etc.).

Clingman, W. F. III. 1975. The company car: A management decision. Management Accounting (May): 51-55.

Clinton, B. D. and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).

Clinton, B. D. and S. Chen. 1998. Do new performance measures measure up? Management Accounting (October): 38, 40-43. (Summary).

Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.

Coburn, D. L., J. K. Ellis III and D. R. Milano. 1981. Dilemmas in MNC transfer pricing. Management Accounting (November): 53-58, 69. (Manipulation of transfer prices by multinational companies can be counterproductive). 

Coburn, S., H. Grove and C. Fukami. 1995. Benchmarking with ABCM. Management Accounting (January): 56-60. (Summary).

Coburn, S., H. Grove and T. Cook. 1997. How ABC was used in capital budgeting. Management Accounting (May): 38-40, 42-44, 46.

Coburn, W. B. 1966. An approach to management auditing. Management Accounting (March): 59-60.

Cofsky, B. 1993. Digital's self-managed accounting teams. Management Accounting (April): 39-42.

Cohen, J. M. 1973. Accounting for modular housing manufacturers. Management Accounting (September): 11-14.

Cohen, J. R. 1988. Ethics & budgeting. Management Accounting (August): 29-31.

Cohen, J. R., L. W. Pant, R. L. Benke Jr. and R. H. Hermanson. 1989. Standards of ethical conduct for management accountants. Management Accounting (August): 19-21.

Coil, R. F. 1975. Contributions: Monetary versus non-monetary. Management Accounting (April): 35-38.

Cole, R. C. Jr. and H. L. Hales. 1992. How Monsanto justified automation. Management Accounting (January): 39-43.

Cole, T. D. 1970. How to obtain probability estimates in capital expenditure evaluations: A practical approach. Management Accounting (July): 61-64.

Cole, W. A. and S. H. Wales. 1973. The investment tax credit. Management Accounting (March): 13-16, 35.

Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.

Collier, R. J. 1973. Simulation of computer systems: An introduction. Management Accounting (May): 45-47.

Collins, F. 1979. Management accounting and motivation - The relationship. Management Accounting (March): 22-26.

Collins, F. and J. J. Willingham. 1977. Contingency management approach to budgeting. Management Accounting (September): 45-48.

Collins, J. A. 1985. Case-mix accounting can help hospitals control costs. Management Accounting (November): 56-59, 64.

Collins, P. A., P. Krause and S. Machida. 1990. Making child care an employee benefit. Management Accounting (April): 26-29.

Collins, S. P. 1985. Who audits the auditors? Management Accounting (June): 24-27.

Colt, D. G. 1969. Management information systems for cash management and accounts receivable application. Management Accounting (June): 65-68.

Combes, J. H. 1971. Communication gaps: Internal and external. Management Accounting (November): 23-24, 27.

Comer, R. W. 1975. Brazilian price-level accounting. Management Accounting (October): 41-42, 46.

Conant, S. V. 1974. Fifteen words or less. Management Accounting (June): 29-32. (This article is about timesharing and Basic programming).

Conder, J. M. 1981. The self-insurance decision. Management Accounting (April): 54-55.

Connally C. E. 1987. An inside look at small business reform. Management Accounting (March): 57-60.

Connelly, J. R. Jr. 1978. Should we license accountants to prevent accounting license? Management Accounting (November): 22-26, 34.

Connor, J. E. 1983. Control system priorities for the '80s. Management Accounting (March): 48-51.

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

Conners, S. G. 1982. Do members read FASB statements? Management Accounting (December): 44-45.

Connors, S. G. 1982. The minicomputer: To buy or not to buy. Management Accounting (July): 59.

Connolly, H. A. 1979. Planning a new cost system: The unfreezing stage. Management Accounting (November): 19-24.

Constantinides, K. and J. K. Shank. 1994. Matching accounting to strategy: One mill's experience. Management Accounting (September): 32-36.

Conway, L. G. 1993. Dividend reinvestment plans. Management Accounting (September): 50-52.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Cook, D. M. 1968. The psychological impact of certain aspects of performance reports. Management Accounting (July): 26-34.

Cook, G. L. and M. M. Eining. 1993. Will cross functional information systems work? Management Accounting (February): 53-57.

Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.

Cooke, R. B. 1967. Responsibility reporting of return on investment. Management Accounting (July): 24-29.

Coombe, L. W. and R. R. Densmore. 1982. How Detroit Edison improves its productivity. Management Accounting (May): 50-54.

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

Coon, M. A. 1992. Fire! Management Accounting (July): 39-43. (How a controller dealt with a $15 million fire loss).

Cooper, F. J. 1977. POS devices: You don't have to be a giant. Management Accounting (May): 31-34.

Cooper, R. 1994. Peter Drucker on Japan. Management Accounting (November): 27-33.

Cooper, R. 1996. Look out, management accountants. Management Accounting (May): 20-26.

Cooper, R. 1996. Look out, management accountants part 2. Management Accounting (June): 35-36, 38, 40-41.

Cooper, R. and R. Kaplan. 1988. How Cost accounting distorts product costs Management Accounting (April): 20-27.

Cooper, R. and R. Slagmulder. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting (February): 20-21.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November): 54-57. (A report on the IMA study Implementing Activity-Based Cost Management: Moving From Analysis to Action. Discussion of eight case studies related to companies that implemented ABC).

Cooper, W. B. 1969. Liability of corporate officers and employees for corporate employment taxes. Management Accounting (December): 40-41, 52. (Related to social security taxes).

Cooper, W. D. 1985. An academic dilemma: Teaching versus research. Management Accounting (October): 12, 71.

Copeland, B. R. and D. Ramzy. 1986. Office automation: Selecting the right communications system. Management Accounting (July): 34-39.

Coppie, C. S. 1975. Fiscal planning for the nation's capital. Management Accounting (February):  15-19, 22.

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

Corbin, D. A. 1975. Accounting standards for research and development. Management Accounting (October): 47-48.

Corbin, D. A. 1977. SEC replacement costs: Suggestions for full disclosure. Management Accounting (August): 11-18.

Corbridge, C. L., W. W. Austin and D. J. Lemak. 1993. Germany's accrual accounting practices. Management Accounting (August): 45-47.

Corcoran, A. W. 1966. A matrix approach to process cost reporting. Management Accounting (November): 48-54.

Corcoran, A. W. 1969. Applied mathematics and accounting. Management Accounting (August): 29-32.

Corcoran, A. W. and C. Kwang. 1967. Set theory and accounting analysis. Management Accounting (September): 7-17.

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

Corman, J. C. 1974. Tax shelters for capital investment - A view on their reform. Management Accounting (January): 15-17.

Cornelius, J. M. 1966. An application of CPM. Management Accounting (November): 18-20.

Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43. 

Cornish, H. W. 1965. Systems in small business. Management Accounting (October): 7-11.

Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.

Corr, A. V. 1976. A cost-effectiveness approach to marketing outlays. Management Accounting (January): 33-36.

Corr, P. J. and D. D. Bourque. 1988. Managing in a reorganization. Management Accounting (January): 33-37.

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Costigan, M. L. 1989. Are SEC disclosures worth the cost? Management Accounting (October): 36-38. (Related to the SEC's proposal to require a management report on internal control in a companies 10-K report).

Cote, J. T. 1973. The concept of materiality. Management Accounting (December): 17-22.

Cotlar, M. 1975. Performance accounting. Management Accounting (August): 33-36.

Cotteleer, T. F. 1971. Depreciation: An accounting enigma. Management Accounting (February): 23-24, 27.

Cotton, W. D. J. 1994. Relevance regained downunder. Management Accounting (May): 38-42.

Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30.

Coughlan, J. W. 1983. The Fairfax embezzlement. Management Accounting (May): 32-39.

Coughlan, J. W. 1991. Fully diluted arithmetic. Management Accounting (October): 45-49. (Related to earnings per share).

Cowen, S. S., L. C. Phillips and L. Stillabower. 1979. Multinational transfer pricing. Management Accounting (January): 17-22.