Management And Accounting Web

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. (JSTOR link).

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.

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.

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.

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

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

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

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. (JSTOR link).

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.

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.

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., 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. (JSTOR link).

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. (JSTOR link).

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

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.

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

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. (JSTOR link). (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. (JSTOR link).

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.

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. (JSTOR link).

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.

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. (JSTOR link).

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...").

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. (JSTOR link).

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

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

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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

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).

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. (JSTOR link).

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. (JSTOR link).

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

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.

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. (JSTOR link).

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. (JSTOR link).

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. (JSTOR link).

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.

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

Collins, F., S. H. Lowensohn, M. H. McCallum and R. I. Newmark. 1995. The relationship between budgetary management style and organizational commitment in a not-for-profit organization. Behavioral Research In Accounting (7): 65-79.

Committee on Accounting in the Public Sector, 1974-76. 1977. The Accounting Review (Supplement): 33-35, 37-52. (JSTOR link).

Committee on Accounting Practice of Not-for-Profit Organizations: Report. 1971. The Accounting Review (Supplement): 81-163. (JSTOR link).

Committee on Nonprofit Entities' Performance Measures. 1989. Measuring the Performance of Nonprofit Organizations. American Accounting Association.

Committee on Nonprofit Organizations, 1973-74: Report. 1975. The Accounting Review (Supplement): 1, 3-39. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Not-For-Profit Organizations, 1972-73: Report. 1974. The Accounting Review (Supplement): 225, 227-249. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Conlon, D. E. and D. P. Sullivan. 1999. Examining the actions of organizations in conflict: Evidence from the Delaware Court of Chancery. The Academy of Management Journal 42(3): 319-329. (JSTOR link).

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Coombs, H. M. and J. R. Edwards. 1993. The accountability of municipal corporations. Abacus 29(1): 27-51.

Copeland, R. M. and R. W. Ingram. 1982. The association between municipal accounting information and bond rating changes. Journal of Accounting Research (Part I, Autumn): 275-289. (JSTOR link).

Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.

Copley, P. A., R. H. Chen, J. E. Harris, R. C. Icerman, W. L. Johnson, G. R. Smith, K. A. Smith, W. T. Wrege and R. Yahr. 1997. The new government reporting model: Is it a "field of dreams"? Accounting Horizons (September): 91-101.

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.

Core, J. E., W. R. Guay and R. S. Verdi. 2006. Agency problems of excess endowment holdings in not-for-profit firms. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 307-333.

Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.

Coulter, P. B. 1979. Organizational effectiveness in the public sector: The example of municipal fire protection. Administrative Science Quarterly 24(1): 65-81. (JSTOR link).

Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.

Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.

Cox, T. 2014. The changing face of governmental financial reporting. The CPA Journal (May): 24-27.

Croxall, J. R. 1959. Depreciation accounting in the Atomic Energy Commission. N.A.A. Bulletin (February): 25-32.

Crozier, M. and J. Thoenig. 1976. The regulation of complex organized systems. Administrative Science Quarterly 21(4): 547-570. (JSTOR link). (Analysis of the French government).

Cruitt, J. W. 2014. How NFPs should allocate joint costs. Journal of Accountancy (October): 38-42.

Cuganesan, S., R. Dunford and I. Palmer. 2012. Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research (December): 245-260.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

Cuny, C. 2016. Voluntary disclosure incentives: Evidence from the municipal bond market. Journal of Accounting and Economics (August): 87-102.

Dalsimer, J. 1989. Volunteers: What are they worth? Management Accounting (May): 40-45. (Discussion of how non-profit organizations can (and why they should) assign a dollar value to volunteer time and donated goods).

Daniel, W. S. 1959. Church finance and accounting - Their relationship to church "management". N.A.A. Bulletin (August): 19-28.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

Davidson, F. 1974. Dimensions of utility in a regional planning context. Decision Sciences 5(1): 91-101.

Davis, M. 1967. Some aspects of Detroit's decisional profile. Administrative Science Quarterly 12(2): 209-224. (JSTOR link).

Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).

Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (JSTOR link). (Part of a forum on accounting in the public sector).

Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.

DeMoville, W. 1977. Capital budgeting in municipalities. Management Accounting (July): 17-20.

Denit, J. D. 1934. Budgeting and accounting for the Federal Government. N.A.C.A Bulletin (February 15): 723-744.

De Oliveira, F. H. 1980. Management accounting techniques for not-for-profit enterprises. Management Accounting (November): 30-34.

Dickerson, T. M. 1936. Municipal accounting. N.A.C.A. Bulletin (February 15): 609-624.

Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.

DioGuardi, J. J. 1995. Our unaccountable federal government it doesn't add up. Accounting Horizons (June): 62-67.

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