Non Profit Organizations Bibliography A-L

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

Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Acton, D. D., C. Fagan and K. Mamano. 2012. Planning for a not-for-profit combination: Insight into federal, state, and funding considerations. The CPA Journal (May): 64-67.

Addington, C. R. 1955. Governmental accounting in the undergraduate curriculum. The Accounting Review (April): 290-292.

Aggarwal, R. K., M. E. Evans and D. Nanda. 2012. Nonprofit boards: Size, performance and managerial incentives. Journal of Accounting and Economics (February-April): 466-487.

Adhikari, P. and F. Mellemvik. 2009. Napalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting. The Accounting Historians Journal 36(1): 113-133.

Agyemang, I., D. D. Bay, G. L. Cook and P. Pacharn. 2019. Individual donor support for nonprofits: The roles of financial and emotional information. Behavioral Research In Accounting 31(1): 41-54.

AICPA. 2008. Government Auditing Standards and Circular A-133 Audits - Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Developments Audit Risk Alert. AICPA.

AICPA. 2008. Not-for-Profit Organizations - Accounting Issues and Risks 2008. AICPA.

AICPA. 2008. Not-for-Profit Organizations Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.

AICPA. 2009. Not-for-Profit Organizations Audit & Accounting Guide. AICPA.

AICPA. 2009. Not-for-Profit Organizations Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2010. Accounting Trends & Techniques - Not-for-Profit Entities. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Not-for-Profit Entities: Accounting Issues and Risks 2012 - AICPA Financial Reporting Alert. AICPA.

AICPA. 2012. Not-for-Profit Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

Aiken, M. and M. McCrae. 1996. The commercialization of government's departmental accounting (AAS 29): Quasi rents and public welfare. Abacus 32(2): 196-213.

Allee, K. D., B. A. Badertscher and T. L. Yohn. 2020. Private versus public corporate ownership: Implications for future changes in profitability. Journal of Management Accounting Research 32(2): 27-55.

Allen, R. D. 2013. US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education 31(3): 215-231.

Allen, W. H. 1908. Wanted - one thousand efficient accountants for municipal research. Journal of Accountancy (July): 187-193.

Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.

Anders, S. B. 2016. Association of government accountants. The CPA Journal (April): 72-73.

Anders, S. B. 2018. Governmental accounting resources. The CPA Journal (April): 72-73.

Anders, S. B. 2019. Nonprofit resources. The CPA Journal (April): 72-73.

Anders, S. B. 2020. Nonprofit accounting resources. The CPA Journal (April): 64-65.

Anders, S. B. 2021. Not-for-profit resources. The CPA Journal (April/May): 76-77.

Andrei, P., C. R. Baker and M. Sargiacomo. 2017. Public sector accounting in Italy at the beginning of the 20th century: The contributions of Fabio Besta. The Accounting Historians Journal 44(1): 35-50.

Andrews, T. C. 1947. Accounting and the management of public affairs. The Accounting Review (October): 367-371.

Andrews, T. C. 1947. Advances in governmental accounting. The Accounting Review (January): 23-27.

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

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

Anthony, R. N. 1995. The nonprofit accounting mess. Accounting Horizons (June): 44-53.

Anthony, R. N. 1995. Reply: Nonprofit accounting standards. Accounting Horizons (September): 100-103.

Anthony, R. N. and D. Young. 2002. Management Control In Nonprofit Organizations. McGraw-Hill/Irwin.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2014. The association of departures from spending rate equilibrium to municipal borrowing cost. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 1-8.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apostolou, N. and D. L. Crumbley. 2003. Assessing the financial health of governmental units. Journal of Forensic Accounting (4): 291-302.

Apostolou, N. G., G. A. Giroux and R. B. Welker. 1985. The information content of municipal spending rate data. Journal of Accounting Research (Autumn): 853-858.

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.

Applegate, D. 2019. Assessing and controlling nonprofit fraud risk. Strategic Finance (May): 32-41.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Ariail, D. L, J. Durden, M. Leathart and L. Chapman-Vasill. 2012. Avondale Estates: A case study in governmental accounting and auditing - A historical approach. Issues in Accounting Education (May): 419-440.

Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.

Arnaboldi, M. and T. Palermo. 2011. Translating ambiguous reforms: Doing better next time? Management Accounting Research (March): 6-15. ("This paper investigates the translation of a key management accounting concern - performance based appraisal and reward systems - in three central government organisations.").

Arya, A. and B. Mittendorf. 2015. Career concerns and accounting performance measures in non profit organizations. Accounting, Organizations and Society (40): 1-12.

Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.

Ashenfarb, D. C. 2019. The new Yellow Book: What CPAs need to know. The CPA Journal (April): 52-55. (Government Auditing Standards, also knows as the Yellow Book).

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Baber, W. R., A. K. Gore, K. T. Rich and J. X. Zhang. 2013. Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics (November-December): 212-227.

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305.

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693.

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57.

Bailey, W. A. 2016. Is the parsonage allowance constitutional? The courts question taxpayer standing. The CPA Journal (April): 28-33.

Bain, C. E., A. I. Blankley and D. A. Forgione. 2001. The Methodist Hospital system: Tax exemption and charitable responsibilities of not-for-profit hospitals. Issues in Accounting Education (February): 67-97.

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

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23 .

Ballou, B. and R. S. King. 1999. Olympic soccer comes to Birmingham: Managing a nonprofit organization's accounting and finance in a public setting. Journal of Accounting Education 17(4): 443-472.

Balsam, S. and E. E. Harris. 2014. The impact of CEO compensation on nonprofit donations. The Accounting Review (March): 425-450.

Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.

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

Bandyopadhyay, J., M. Lam and S. Kudrimoti. 2018. The show must go on: Making the numbers work for a not-for-profit theater company. IMA Educational Case Journal 11(1): 1-6.

Banham, R. 2013. Beating back bankruptcy. CFO (October): 40-41.

Banham, R. 2013. Cities on the brink: Municipal finance chiefs are fighting to keep their troubled cities solvent. Sometimes it's a losing battle. CFO (October): 36-42.

Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (Part of a forum on accounting in the public sector).

Barnes, P. and J. Webb. 1986. Management information changes and functional fixation: Some experimental evidence from the public sector. Accounting, Organizations and Society 11(1): 1-18.

Barretta, A. and C. Busco. 2011. Technologies of government in public sector's networks: In search of cooperation through management control innovations. Management Accounting Research (December): 211-219.

Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.

Bartelt, E. F. 1942. Principles involved in a system of central accounts for the United States Government. N.A.C.A. Bulletin (March 1): 907-941.

Barton, A. 2005. Professional accounting standards and the public sector - A mismatch. Abacus 41(2): 138-158.

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Barton, A. 2011. Why governments should use the government finance statistics accounting system. Abacus 47(4): 411-445.

Basu, O. N. 1994. The institutional effects of leadership: The United States General Accounting Office and its audit report review process. The Accounting Historians Journal 21(1): 255-273.

Batac, J. and D. Carassus. 2009. Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research (June): 102-116.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bean, D. R. 2020. GASB at 35 A look back, a look forward. The CPA Journal (April): 22-27.

Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.

Beck, A. W. 2018. Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23(3):785-826.

Behn, B. K., D. D. DeVries and J. Lin. 2010. The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 6-12.

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427.

Beiman, I. 2010. The CFRS: A wake-up call to action for cities. Part II. Cost Management (May/June): 39-48.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bergman, B. 2017. New leadership needed in government financial reporting. The CPA Journal (April): 12-13.

Bergman, B. 2019. A true portrait of America's finances: Analyzing the federal government's fiscal year 2018 financial statements. The CPA Journal (May): 6-10.

Bergman, B. and S. Weinberg. 2018. A valuable opportunity to improve government accounting-and accountability. The CPA Journal (April): 26-27.

Berman, E. S., D. L. Rahn, B. W. Chase and V. Calkins-McGettigan. 2008. Successfully navigating OPEB: New standards cast light on governments' post-employment liabilities. Journal of Accountancy (August): 54-59. (Other post employment benefit).

Berry, A. J., T. Capps, D. Cooper, P. Ferguson, T. Hooper and E. A. Lowe. 1985. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1): 3-28.

Berry, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28.

Billings, B. A., B. Billings and B. G. N. Buagu. 2020. Opportunities and challenges of real-time financial reporting: Adoption models for state and municipal governments. The CPA Journal (June): 42-47.

Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.

Billings, B. A., W. H. Volz, and A. W. Y. Walsh. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.

Bjornenak, T. 2000. Understanding cost differences in the public sector - A cost drivers approach. Management Accounting Research (June): 193-211.

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

Bloch, R., H. Issa and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting. The CPA Journal (June): 36-42. ("The Digital Accountability and Transparency Act of 2014 requires the federal government to publish financial information in a standardized reporting format. State and local governments may soon follow suit...").

Bloch, R. I., E. E. Harris and A. N. Peterson. 2020. Interlocking boards in nonprofit organizations. Accounting Horizons (June): 1-17.

Blouin, M. and M. Saccento. 2017. Internal control deficiencies in local government: Evidence from school districts. The CPA Journal (April): 64-68.

Bolivar, M. P. R. and A. N. Galera. 2012. The role of fair value accounting in promoting government accountability. Abacus 48(3): 348-386.

Bolton, P. and H. Mehran. 2006. An introduction to the governance and taxation of not-for-profit organizations. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 293-305.

Booth, D. A. 1968. Are elected mayors a threat to managers? Administrative Science Quarterly 12(4): 572-589.

Bora, I. 2018. Urgent need for governmental accounting education: New generation needed to fill retirement at federal, state, and local agencies. The CPA Journal (April): 31-32.

Bora, I., H. K. Duan, M. A. Vasarhelyi, C. Zhang and J. Dai. 2021. The transformation of government accountability and reporting. Journal of Emerging Technologies in Accounting 18(2): 1-21.

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Bova, F. and L. Yang. 2018. State owned enterprises, competition, and disclosure. Contemporary Accounting Research 35(2): 596-621.

Bowlin, W. F. 2020. Early internal control practices in the United States Army and the evolution of internal control practices in businesses. The Accounting Historians Journal 47(1): 1-18.

Bowlin, W. F. and D. N. Herda. 2015. Regulatory, accounting and business practices concerning the Sutler at Fort Abercrombie, Dakota Territory. The Accounting Historians Journal 42(1): 37-59.

Bowlin, W. F. and M. L. Andersen. 2010. City of Waterloo, Iowa: Organizing a chief financial officer function. IMA Educational Case Journal 3(4): 1-5.

Bowsher, C. A. 1990. Federal budget: Presenting and facing the facts. Accounting Horizons (June): 96-109.

Boyle, D. M. and D. P. Mahoney. 2014. The increasing relevance of GASR Statement 58: Municipal bankruptcies present an opportunity for CPAs. The CPA Journal (May): 18-23.

Bradach, J. L., T. J. Tierney and N. Stone. 2008. Delivering on the promise of nonprofits. Harvard Business Review (December): 88-97.

Bradley, B., P. Jansen and L. Silverman. 2003. The nonprofit sector's $100 billion opportunity. Harvard Business Review (May): 94-103.

Braswell, M. and R. B. Daniels. 2017. Auditing, attestation, and financial reporting for an early American charity. The Accounting Historians Journal 44(2): 27-46.

Bremser, W. G. 2001. Accountants for the public interest: Strategy implementation and performance measurement for a nonprofit organization. Journal of Accounting Education 19(1): 75-86.

Brignall, S. and S. Modell. 2000. An institutional perspective on performance measurement and management in the 'new public sector'. Management Accounting Research (September): 281-306.

Briner, R. F., M. Alford and J. A. Noble. 2003. Activity-based costing for state and local governments. Management Accounting Quarterly (Spring): 8-14.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, C. D. and K. Raghunandan. 1997. Audit quality in audits of federal programs by non-federal auditors: A reply. Accounting Horizons (March): 72-75.

Brown, R. E. 1970. The GAO: Untapped Source of Congressional Power. The University of Tennessee Press. Review by H. W. Wright.

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

Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education 28(1): 26-37.

Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770.

Buckhoff, T. and A. G. Parham. 2009. Fraud in the nonprofit sector? You bet. Strategic Finance (June): 52-56.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Buford, J. A. and J. R. Lindner. 2002. Human Resource Management in Local Government: Concepts and Applications for HRM Students and Practitioners. South-Western Educational Publishing.

Burns, M. 2016. Changing and enhancing not-for-profit risk management. The CPA Journal (April): 10-11.

Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.

Butler, M. and B. Butler. 2016. Telling the not-for-profit story through Form 990. Journal of Accountancy (December): 56-60.

Butterfield, B. F. 1916. Logic of municipal fund accounts. Journal of Accountancy (November): 379-384.

Cäker, M. and S. Siverbo. 2011. Management control in public sector joint ventures. Management Accounting Research (December): 330-348.

Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65.

Camp, J. M., C. A. Hartley and P. T. Kelly. 2018. The expansion of casino gambling in the United States - State revenues and public interest implications. Accounting and the Public Interest (18): 81-103.

Campfield, W. L. 1958. A broad-gauge course in governmental accounting. The Accounting Review (October): 669-675.

Canada, J. and E. E. Harris. 2020. The role of web assurance seals in nonprofit giving. Journal of Information Systems (Summer): 131-148.

Carey, T. and R. A. Dyson. 2017. Implementing ASU 2016-14 on the presentation of not-for-profit financial statements: Changes aim to provide more relevant information and perspective. The CPA Journal (April): 24-32.

Carlson, M. and M. Donohoe. 2010. The Executive Director's Guide to Thriving as a Nonprofit Leader, 2nd edition. Jossey-Bass.

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

Carpenter, V. L. and E. H. Feroz. 1990. The decision to adopt GAAP: A case study of the Commonwealth of Kentucky. Accounting Horizons (June): 67-78.

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.

Carter, J. G. 2010. Best practices for exempt organizations and Form 990: New questions provide the opportunity for CPAs to guide and educate nonprofit directors and officers. Journal of Accountancy (September): 58-63. (Form 990, Return of Organization Exempt From Income Tax is an effort by the IRS to make tax-exempt organizations follow some of the policy requirements the Sarbanes-Oxley Act imposed on public companies).

Cashwell, K., P. Copley and M. Dugan. 2019. Using ratio analysis to manage not-for-profit organizations. The CPA Journal (May): 52-57.

Castellano, J. and L. Zelazny. 2020. The not-for-profit board challenge. The CPA Journal (April): 13-15.

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

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Cato, E. 1958. Better federal government accounting - The accrued cost basis. N.A.A. Bulletin (November): 65-70.

Cato, E. 1959. Accrued cost, not "accrued expenditures," is the answer for government. The Accounting Review (July): 392-398.

Cavalluzzo, K. S., C. D. Ittner and D. F. Larcker. 1998. Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System. Journal of Accounting Research (Spring): 1-32.

Chan, E. W. and X. Zhang. 2021. Understanding and deterring misreporting in nonprofits: The joint effects of pay level and penalty type. The Accounting Review (July): 157-177.

Chan, J. L. 1986. Fund reporting and municipal credit risk: A discussion of Ingram's tests. Contemporary Accounting Research 3(1): 222-225.

Chandra, U. and A. Z. Liu. 2022. Pension funding in the State of Illinois: A teaching case in governmental accounting. Issues in Accounting Education (November): 61-79.

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

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

Chase, B. W. 2013. The new reporting standard for government combinations. The CPA Journal (November): 32-34.

Chase, B. W. and E. N. Coffman. 1994. Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities. Journal of Accounting and Economics (September): 233-243.

Chase, B. W. and J. B. Montoro. 2009. Balancing governmental budgets under GASB 54. Journal of Accountancy (November): 42-48.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chase, H. S. 1907. City government by commission. Journal of Accountancy (November): 66-67.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chen, C. X., H. L. Pesch and L. W. Wang. 2020. Selection benefits of below-market pay in social-mission organizations: Effects on individual performance and team cooperation. The Accounting Review (January): 57-77.

Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.

Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.

Cheng, R. H., J. H. Harris, R. C. Iceman, W. T. Wrege and R. B. Yahr. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: Governmental financial reporting model". Accounting Horizons (September): 111-118.

Childress, S., R. Elmore and A. Grossman. 2006. How to manage urban school districts. Harvard Business Review (November): 55-68.

Christenson, J. A. and C. E. Sachs. 1980. The impact of government size and number of administrative units on the quality of public services. Administrative Science Quarterly 25(1): 89-101.

Chung, D. and D. A. Hensher. 2015. Modeling risk perceptions of stakeholders in public-private partnership toll road contracts. Abacus 51(3): 437-483.

Churyk, N. T., S. Yu, H. Blumstein and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education 29(1): 60-85.

Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.

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

Clark, T. N. 1977. [Discussion of fiscal management of American cities: Funds flow indicators]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 103-106.

Clark, T. N. 1977. 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): 54-94.

Clarke, F. L. 1998. Deprival value and optimized deprival value in Australasian public sector accounting: Unwarranted drift and contestable serviceability. Abacus 34(1): 8-17.

Clarke, P. and I. Lapsley. 2004. Management accounting in the new public sector. Management Accounting Research (September): 243-245.

Cleveland, F. A. 1906. Municipal credit and accounting reform. Journal of Accountancy (June): 109-117.

Cleveland, F. A. 1910. Uses and purpose of a municipal general ledger. Journal of Accountancy (October): 401-425.

Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.

Cokins, G. 2001. Activity-Based Cost Management in Government. Management Concepts, Inc.

Colgren, T. D. 2019. Technology workbook: Modernizing government financial reporting. Strategic Finance (February): 60-61.

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