Management And Accounting Web

Non Profit Organizations Bibliography M-Z

A-L  |  M-Z

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

Non Profit Organizations Main Page | Government Contracting Main Page

Macomber, J. D. 2013. Building sustainable cities. Harvard Business Review (July/August): 40-50.

Macpherson, F. H. 1901. Municipal Accounting: A comprehensive Treatise on the Subject of Municipal Accounts... The Book-keeper Publishing Company.

Madansky, A. 1977. Discussion of fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 100-102. (JSTOR link).

Magee, R. P. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 41-45. (JSTOR link).

Maguire, K. 2016. Technology workbook: How nonprofits use online technologies. Strategic Finance (February): 62-63.

Mammano, K. A. and T. N. Tyson. 2008. Developing an operating budget for Extended Family, Inc.: A not-for-profit human service organization. Issues in Accounting Education (February): 129-144.

Manochin, M., S. Brignall, A. Lowe and C. Howell. 2011. Visual modes of governmentality: Traffic lights in a housing association. Management Accounting Research (March): 26-35.

Mandolini, A. 1977. Discussion of the municipal accounting maze: An analysis of political incentives. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 151-155. (JSTOR link).

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

Manzetti, P. and A. Mehta. 2015. How to engage and inform the nonprofit board. The CPA Journal (June): 12-14.

Marks, B. R. and K. K. Raman. 1985. The importance of pension data for municipal and state creditor decisions: Replication and extensions. Journal of Accounting Research (Autumn): 878-886. (JSTOR link).

Marks, B. R. and K. K. Raman. 1988. The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs. Contemporary Accounting Research 4(2): 595-608.

Marlowe, J., W. C. Rivenbark and A. J. Vogt, Editor. 2009. Capital Budgeting and Finance: A Guide for Local Governments, 2nd Edition. International City/County Management Association.

Marques, L., J. A. Ribeiro and R. W. Scapens. 2011. The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research (December): 269-291.

Marriott, N., H. Mellett and L. Macniven. 2011. Loose coupling in asset management systems in the NHS. Management Accounting Research (September): 198-208. (National Health Service in Wales).

Martin, J. and B. Scofield. 2016. Navigating the not-for-profit tax minefield. The CPA Journal (April): 14-16.

Martin, R. B. and T. R. Waymire. 2017. Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit course. Journal of Accounting Education (40): 43-54.

Mason, P. 1936. The supreme court on public-utility depreciation. The Accounting Review (September): 234-270. (JSTOR link).

Massy, W. F. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 46-51. (JSTOR link).

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

McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).

McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.

McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.

McCaffery, J. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 202-205. (JSTOR link).

McCann, W. J. 1959. How a new-born municipality may make reliable financial decisions. N.A.A. Bulletin (August): 81-91.

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

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

McLaughlin, T. A. 1995. Streetsmart Financial Basics for Nonprofit Managers. John Wiley & Sons.

McMillan, E. J. 2010. Not-for-Profit Budgeting and Financial Management, 4th edition. Wiley.

McMillan, T. E. Jr. 1955. State-municipal relations in financial control. The Accounting Review (October): 592-599. (JSTOR link).

McSwain, D. N., T. K. Patton and D. C. Benco. 2008. Intangibles: Governments' forgotten capital assets. The CPA Journal (April): 40-43.

Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Mensah, Y. M. and S. Li. 1993. Measuring production efficiency in a not-for-profit setting: An extension. The Accounting Review (January): 66-88. (JSTOR link).

Mensah, Y. M., M. P. Schoderbek and R. H. Werner. 2009. A methodology for evaluating the cost-effectiveness of alternative management tools in public-sector institutions: An application of public education. Journal of Management Accounting Research (21): 203-239.

Metzger, L. M. 2009. Derivative measurement and reporting for governments. The CPA Journal (November): 24-29.

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

Milano, R. J. 2000. Activity-based management for colleges and universities. Management Accounting Quarterly (Spring): 43-48.

Millett, J. D. 1956. A critical appraisal of the study of public administration. Administrative Science Quarterly 1(2): 171-188. (JSTOR link).

Milne, R. S. 1970. Mechanistic and organic models of public administration in developing countries. Administrative Science Quarterly 15(1): 57-67. (JSTOR link).

Mitchell, W. C. 1958. Occupational role strains: The American elective public official. Administrative Science Quarterly 3(2): 210-228. (JSTOR link).

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Modell, S. 2012. Strategy, political regulation and management control in the public sector: Institutional and critical perspectives. Management Accounting Research (December): 278-295.

Modell, S. and F. Wiesel. 2008. Marketization and performance measurement in Swedish central government: A comparative institutionalist study. Abacus 44(3): 251-283.

Modell, S., K. Jacobs and F. Wiesel. 2007. A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research (December): 453-475.

Moe, G. A. 1943. The Bureau of the Budget and governmental budgeting in wartime. N.A.C.A. Bulletin (September 15): 43-62.

Moore, P. G. 2016. NFP board service tips. Journal of Accountancy (June): 18.

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

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morey, L. 1948. Trends in governmental accounting. The Accounting Review (July): 227-234. (JSTOR link).

Morey, L. 1958. Greater recognition is needed of applicable principles in governmental and institutional accounting. The Accounting Review (July): 469-471. (JSTOR link).

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

Moussalli, S. D. 2008. State and local government accounting in 19th century America: A review of the literature. The Accounting Historians Journal 35(1): 167-195. (JSTOR link).

Murphy, M. L. 2016. Business practices that not-for-profits can't afford to overlook. Journal of Accountancy (May): 42-47.

National Association of Accountants. 1972. Today's sermon: Financial management of church affairs. Management Accounting (December): 60-61.

National Association of Accountants. 1977. Axelson on New York City crisis. Management Accounting (February): 55-59. Interview with Kenneth S. Axelson.

National Association of Accountants. 1979. The man who watches New York City's bottom line. Management Accounting (October): 13-18.

National Association of Accountants, Management Practices Committee. 1979. Objectives of financial reporting by nonbusiness organizations. Management Accounting (February): 53-56.

Naughton, J. and H. Spamann. 2015. Deficiencies in accounting and finance reporting of state and municipal governments. The CPA Journal (June): 16-17.

Naughton, J. and H. Spamann. 2015. The authors respond: Reconciling budgetary performance with GASB statements. The CPA Journal (November): 19-20.

Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494 . (JSTOR link).

Neely, D. G. 2011. The impact of regulation on the U.S. nonprofit sector: Initial evidence from the Nonprofit Integrity Act of 2004. Accounting Horizons (March): 107-125.

Neely, D. G. and D. Tinkelman. 2013. The Whip Cancer Walk: A case of real earnings management in the nonprofit sector. Journal of Accounting Education 31(3): 294-309.

Neeley, P. and G. A. Robason. 1967. Governmental accounting: A critical evaluation. The Accounting Review (April): 366-369. (JSTOR link).

Nestor, J. 1979. How cost accountants can improve public housing programs. Management Accounting (October): 40-42.

Neu, D., J. Everett and A. S. Rahaman. 2013. Internal auditing and corruption within government: The case of the Canadian sponsorship program. Contemporary Accounting Research 30(3): 1223-1250.

Neuman, S. S., T. C. Omer and A. M. Thompson. 2015. Determinants and consequences of tax service provider in the not-for-profit sector. Contemporary Accounting Research 32(2): 703-735.

Newberry, S. 2011. Whole government accounting in New Zealand: A review of WGA financial reports from 1993 to 2010. Abacus 47(4): 501-524.

Newberry, S. and J. Pallot. 2004. Freedom or coercion?: NPM incentives in New Zealand central government departments. Management Accounting Research (September): 247-266.

Newkirk, T. 1982. Improving financial information systems in local government. Management Accounting (January): 23-28, 35.

Newton, W. K. 1954. New developments and simplified approaches to municipal accounting. The Accounting Review (October): 656-660. (JSTOR link).

Nichols, D. R. 1969. PPBS: A challenge to non-profit accounting. Management Accounting (November): 12-13.

Niven, P. R. 2008. Balanced Scorecard: Step-by-Step for Government and Nonprofit Agencies. Wiley.

O'Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organizations and Society (63): 21-41.

Padhi, S. S., S. M. Wagner and P. K. J. Mohapatra. 2016. Design of auction parameters to reduce the effect of collusion. Decision Sciences 47(6): 1016-1047.

Snyder, H., M. Andersen and J. Zuber. 2017. Nonprofit fraud: How good are your internal controls? Strategic Finance (March): 54-61.

Northcutt, R. H. 1995. Observations on professor Anthony's commentary: The nonprofit mess. Accounting Horizons (June): 54-55.

Nuffer, B. 2008. The Church Treasurer's Manual: A Practical Guide for Managing Church Finances. Beacon Hill Press of Kansas City.

O'Keefe, H. A. Jr. 1976. Increasing the productivity of local governments. Management Accounting (March): 43-44.

O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.

Ostroff, F. 2006. Change management in government. Harvard Business Review (May): 141-147.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Paige, K. L. 1992. Do nonprofits use management accounting properly? Management Accounting (January): 56-58.

Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.

Parker, L. D. 2002. Budgetary incrementalism in a Christian bureaucracy. Management Accounting Research (March): 71-100.

Parsons, L. M. 2007. The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations. Behavioral Research In Accounting (19): 179-196.

Patton, J. M. 1978. An experimental investigation of some effects of consolidating municipal financial reports. The Accounting Review (April): 402-414. (JSTOR link).

Payne, J. B. and P. D. Banning. 1940. Federal accountkeeping. The Accounting Review (March): 31-52. (JSTOR link).

Peters, K. 2001. When reform comes into play: Budgeting as negotiations between administrations. Accounting, Organizations and Society 26(6): 521-539.

Petersen, J. E. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 206-208. (JSTOR link).

Petrovits, C. M. 2006. Corporate-sponsored foundations and earnings management. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 335-362.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.

Potts, J. H. 1977. The evolution of budgetary accounting theory and practice in municipal accounting from 1870. The Accounting Historians Journal 4(1):. 89-100 (JSTOR link).

Potts, J. H. 1982. A brief history of property and depreciation accounting in municipal accounting. The Accounting Historians Journal 9(1): 25-37. (JSTOR link).

Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.

Powell, G. N. and D. A. Butterfield. 1994. Investigating the "glass ceiling" phenomenon: An empirical study of actual promotions to top management. The Academy of Management Journal 37(1): 68-86. (JSTOR link).

Powell, G. N. and D. A. Butterfield. 1997. Effect of race on promotions to top management in a federal department. The Academy of Management Journal 40(1): 112-128. (JSTOR link).

Powers, L. G. 1915. Classifications of municipal expenditures in budgets and accounts and the purposes which they subserve. Journal of Accountancy (February): 118-136.

Previts, G. J. and R. E. Brown. 1993. The development of government accounting: A content analysis of the Journal of Accountancy, 1905 to 1989. The Accounting Historians Journal 20(2): 119-138. (JSTOR link).

Pridgen, A. K. and W. M. Wilder. 2013. Relevance of GASB No. 34 to financial reporting by municipal governments. Accounting Horizons (June): 175-204.

Primoff, W. 2012. Fiduciary financial management in nonprofit organizations. The CPA Journal (November): 48-52.

Pye, M. L. 1957. Income determination and the non-profit institution. The Accounting Review (October): 612-621. (JSTOR link).

Quarter, J., L. Mook and B. J. Richmond. 2002. What Counts: Social Accounting for NonProfits and Cooperatives. Prentice Hall.

Ragland, L. G. 2017. The association between compensated absences liabilities and interest cost on public school districts' general obligation bonds. Accounting Horizons (March): 37-55.

Ravenscroft, S. P. and S. C. Kattelus. 1998. Compass State University Foundation: Managerial accounting issues in a nonprofit entity. Issues in Accounting Education (August): 629-653.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Rea, G. 1925. Municipal Budgets and Budget Making. Journal of Accountancy (September): 227.

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

Reimnitz, C. A. 1972. Testing a planning and control model in nonprofit organizations. The Academy of Management Journal 15(1): 77-87. (JSTOR link).

Reinstein, A., M. J. Abdolmohammadi, S. L. Tate and C. L. Miller. 2014. Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 75-80.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. Proposed budget system for New York State. Journal of Accountancy (October): 299-301.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Ries, R. 2016. How to evaluate risk in the modern not-for-profit industry. The CPA Journal (April): 6-7.

Rinier, J. W. and A. P. Curatola. 2016. Form 990 and Schedule O. Strategic Finance (November): 16, 18.

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

Robbins, W. A. 2009. GASB 53: New standards for derivative and hedging activities in the public sector. The CPA Journal (April): 14-21.

Robbins, W. A. and K. R. Austin. 1986. Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure. Journal of Accounting Research (Autumn): 412-421. (JSTOR link).

Roberts, R. W., G. W. Glezen and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228. (JSTOR link).

Roberts, R. W., J. K. Kurtenbach and L. Seaton III. 2001. State conformity with provisions of the 1997 Uniformity Accountancy Act: Theory and evidence. Accounting and the Public Interest (1): 97-114.

Rockness, H. O., J. W. Rockness, C. L. Earney and S. J. Ankrum. 2011. Jane Ashby Sinclair Art Museum. IMA Educational Case Journal 4(2): 1-10.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Romaniuk, P. and J. Haber. 2008. Charities and terrorist financing. The CPA Journal (March): 48-50.

Rorem, C. R. 1943. Overhead costs in public welfare. The Accounting Review (April): 152-155. (JSTOR link).

Rosenberg, D., C. Tomkins and P. Day. 1982. A work role perspective of accountants in local government service. Accounting, Organizations and Society 7(2): 123-137.

Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.

Rottkamp, D. M. and N. Bahazhevska. 2016. Financial sustainability of not-for-profits. The CPA Journal (April): 8-9.

Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.

Roy, W. G. 1981. The process of bureaucratization in the U.S. State Department and the vesting of economic interests, 1886-1905. Administrative Science Quarterly 26(3): 419-433. (JSTOR link).

Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part one). Abacus 48(1): 1-30.

Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part two). Abacus 48(2): 147-198.

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review (April): 219-236. (JSTOR link).

Ruhl, J. M. and M. Ola. 2012. A perfect storm: A case in nonprofit financial reporting. Issues in Accounting Education (August): 819-836.

Ruppel, W. 2002. Not-for-Profit Accounting Made Easy. Wiley.

Ruppel, W. 2004. Governmental Accounting Made Easy. Wiley.

Rushing, W. 1974. Differences in profit and nonprofit organizations: A study of effectiveness and efficiency in general short-stay hospitals. Administrative Science Quarterly 19(4): 474-484. (JSTOR link).

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sahlman, W. A. and R. Nanda. 2015. Case study: Stretch the mission? Harvard Business Review (May): 113-117.

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

Samuelson, A. T. 1961. Depreciation as an element of cost in federal operations. N.A.A. Bulletin (September): 61-62.

Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.

Sansing, R. and R. Yetman. 2006. Governing private foundations using the tax law. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 363-384.

Schipper, K. 1977. [Discussion of financial distress in private colleges]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 52-53. (JSTOR link).

Schipper, K. 1977. Financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 1-40. (JSTOR link).

Schnore, L. F. and R. R. Alford. 1963. Forms of government and socioeconomic characteristics of suburbs. Administrative Science Quarterly 8(1): 1-17. (JSTOR link).

Schobel, K. and J. S. Denford. 2013. The chief information officer and chief financial officer dyad in the public sector: How an effective relationship impacts individual effectiveness and strategic alignment. Journal of Information Systems (Spring): 261-281.

Schoute, M. and T. Budding. 2017. Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government. Advances in Management Accounting (29): 1-31.

Scot, L. 2010. The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting. Wiley.

Scott, R. A., B. T. George and V. R. Prybutok. 2016. A public transportation decision-making model within a metropolitan area. Decision Sciences 47(6): 1048-1072.

Secrist, H. 1914. Problems in municipal indebtedness. Journal of Accountancy (April): 271-289.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Shoulders, C. D. and J. P. Lakatos. 2013. The new face of government balance sheets. The CPA Journal (November): 22-31.

Sidebotham, R. 1966. An accounting framework for local authorities. Abacus 2(1): 24-40.

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

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Skærbæk, P. 2009. Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34(8): 971-987.

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

Smith, C. W. 1937. Uniform system of accounts of the Federal Power Commission. The Accounting Review (June): 153-162. (JSTOR link).

Smith, K. J. and N. Ahadiat. 1995. Empirical evidence on factors significant for employment in government accounting. Journal of Accounting Education 13(1): 59-74.

Smith, L. and K. Euwema. 2015. Not-for-profit financial reporting headed for a change. A fundamental reporting model that has existed for 20 years is being updated to provide better information for users. Journal of Accountancy (July): 42-47.

Snow and Fleming. 1957. Property retirements in a public utility. N.A.A. Bulletin (July): 1391-1402.

Snow, N. M. and J. L. Reck. 2016. Developing a government reporting taxonomy. Journal of Information Systems (Summer): 49-81.

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

Sopanah, A. 2012. Ceremonial budgeting: Public participation in development planning at an Indonesian local government authority. Journal of Applied Management Accounting Research (Summer): 73-84.

Sopanah, A., M. Sudarma, U. Ludigdo and A. Djamhuri. 2013. Beyond ceremony: The impact of local wisdom on public participation in local government budgeting. Journal of Applied Management Accounting Research (Winter): 65-78.

Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675. (JSTOR link).

Spekle, R. F. and F. H. M. Verbeeten. 2014. The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research (June): 131-146.

Spencer, G. 2007. NPO compensation in the spotlight. Journal of Accountancy (October): 54-57.

Staats, E. B. 1965. Applying operations research and the management sciences to the problems of government. Management Science (February): C6-C12. (JSTOR link).

Stander, L. E. 1916. Accounting system of New York department of water supply. Journal of Accountancy (August): 81-89.

Staub, E. E. 1912. Municipal cost accounts. Journal of Accountancy (February): 99-108.

Stevens, J. M. and R. P. McGowan. 1983. Managerial strategies in municipal government organizations. The Academy of Management Journal 26(3): 527-534. (JSTOR link).

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

Stout, D. E., S. Lowensohn and L. M. Parsons. 2013. Special issue of governmental and not-for-profit accounting education. Journal of Accounting Education 31(3): 213-214.

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

Suffern, E. L. 1922. Municipal accounting in New Jersey. Journal of Accountancy (May): 321-330.

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.

Surysekar, K., E. H. Turner and C. M. Wheatley. 2015. On the association between donor-imposed financial inflexibility and future donations to charitable organizations. Journal of Management Accounting Research 27(1): 63-79.

Swainson, G. 1906. Some points in municipal accountancy. Journal of Accountancy (June): 132-137.

Swanson, G. A. and J. C. Gardner. 1986. The inception and evolution of financial reporting in the Protestant Episcopal Church in the United States of America. The Accounting Historians Journal 13(2): 55-63. (JSTOR link).

Swanson, G. A. and J. C. Gardner. 1988. Not-for-profit accounting and auditing in the early eighteenth century: Some archival evidence. The Accounting Review (July): 436-447. (JSTOR link).

Sykes, A. W. 1946. Cost accounting control for municipal budgeting and financial administration. N.A.C.A. Bulletin (March 15): 635-651.

Sykes, A. W. 1951. Performance budgeting in municipal governments. N.A.C.A. Bulletin (December): 475-485.

Tanner, J. B. 1914. Governmental profit and loss. Journal of Accountancy (April): 264-270.

Tannery, F. F. 1942. Independent municipal auditing. The Accounting Review (October): 363-370. (JSTOR link).

Tate, S. L. 2008. Auditor change and auditor choice in nonprofit organizations. Auditing: A Journal of Practice & Theory 27(1): 47-70.

Taussig, R. 1963. Governmental accounting: Fund flow or service cost? The Accounting Review (July): 562-567. (JSTOR link).

Taylor, A. 2007. The problem with budgeting and how one municipality addressed it. Management Accounting Quarterly (Summer): 20-36.

Taylor, A., T. Kowalczyk and S. Klein. 2011. Strategic budgeting in public schools: An experimental comparison of budget formats. Advances in Management Accounting (19): 133-160.

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