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MANAGEMENT AND ACCOUNTING WEB |
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Non Profit Organizations Articles |
Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.
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, 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
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., 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).
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.
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.
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.
Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427. (JSTOR link).
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).
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.
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.
Bowsher, C. A. 1990. Federal budget: Presenting and facing the facts. Accounting Horizons (June): 96-109.
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
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.
Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770. (JSTOR link).
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.
Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.
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).
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.
Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.
Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.
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).
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. 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.
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.
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, P. and I. Lapsley. 2004. Management accounting in the new public sector. Management Accounting Research (September): 243-245.
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).
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. 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.
Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.
Croxall, J. R. 1959. Depreciation accounting in the Atomic Energy Commission. N.A.A. Bulletin (February): 25-32.
Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.
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.
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.
Doost, R. K. 1984. Public vs. private budgeting: A comparative study. Government Accountants Journal (Fall): 47-52.
Dopuch, N. 1977. Editor's preface. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): iii. (JSTOR link).
Dopuch, N. and M. Gupta. 1997. Estimation of benchmark performance standards: An application to public school expenditures. Journal of Accounting and Economics (July): 141-161.
Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).
Dropkin, M. and J. Halpin. 2005. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofit Accounting.
Jossey-Bass.
Duranko, N. S. 1995. How a nonprofit developed investment guidelines. Management Accounting (October): 38-42.
Dye, K. M. and C. A. Bowsher. 1987. Financial statements for a sovereign state: The federal government reporting study. Accounting Horizons (March): 17-24.
Edmonds, C. D. 1994. Running a city on a shoestring. Management Accounting (January): 28-31.
Egenolf, R. and G. W. K. Willis. 1983. Status of public sector accounting education. Journal of Accounting Education 1(1): 63-69.
Egenolf, R. V. and F. Nordhauser. 1985. Public sector accounting in the public administration curriculum. Journal of Accounting Education 3(1): 123-130.
Elder, R. J. 1997. A comment on "Audit quality in audits of federal programs by non-federal auditors". Accounting Horizons (March): 67-71.
Ellenberger, J. O. 1961. A look at depreciation accounting in nonprofit organizations. N.A.A. Bulletin (January): 55-62.
Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30. (JSTOR link).
Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.
Evans, J. H. III and J. M. Patton. 1987. Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 130-158. (JSTOR link).
Ezzamel, M., K. Robson, P. Stapleton and C. McLean. 2007. Discourse and institutional change: 'Giving accounts' and accountability. Management Accounting Research (June): 150-171.
Falk D. L. and M. H. Granof. 1990. Internal service funds are beyond salvation. Accounting Horizons (June): 58-66. (Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government unit, or to other governmental units, on a cost reimbursement basis).
Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.
Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.
Feroz, E. H. and E. R. Wilson. 1992. Market segmentation and the association between municipal financial disclosure and net interest costs. The Accounting Review (July): 480-495. (JSTOR link). (Part of a forum on accounting in the public sector).
Fisher, I. and M. Bradford. 2005. New York State agencies: A case study for analyzing the process of Legacy system migration: Part I. Journal of Information Systems (Fall): 173-189.
Fisher, I. E. and M. Bradford. 2006. New York State agencies: A case study for analyzing the process of Legacy system migration: Part II. Journal of Information Systems (Spring): 139-160.
Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.
Freeman, R. A. 1955. Reporting and interpreting the cost of state government. The Accounting Review (April): 232-239. (JSTOR link).
Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171. (JSTOR link).
Gambino, A. J. and T. J. Reardon. 1981. Financial planning and evaluation for the nonprofit organization. Management Accounting (June): 50.
Gelinas, U. J. Jr. and J. L. Gogan. 2006. Accountants and emerging technologies: A case study at the United States Department of the Treasury Bureau of Engraving and Printing. Journal of Information Systems (Fall): 93-116.
Gibson, C. H. 1978. Budgeting by objectives: Charlotte's experience. Management Accounting (January): 39-40, 48.
Giroux, G. A., A. G. Mayper and R. L. Daft. 1986. Organization size, budget cycle, and budget related influence in city governments: An empirical study. Accounting, Organizations and Society 11(6): 499-519.
Glassman, A. M. 1972. Research on collective bargaining in the public sector: New directions. The Academy of Management Journal 15(3): 375-378. (JSTOR link).
Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.
Gould, J. P. 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): 145-150. (JSTOR link).
Graff, S. L. 1995. The federal government - Accounting's last frontier. Management Accounting (October): 43-47.
Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.
Granof, M. H. and P. S. Wardlow. 2002. Core Concepts of Government and Not-for-Profit Accounting. Wiley.
Gross, M. J. Jr., J. H. McCarthy and N. E. Shelmon. 2005.
Financial and Accounting Guide for Not-for-Profit Organizations (Financial and Accounting Guide for Not for Profit Organizations).
Wiley.
Gustafson, G. A. 1962. The Federal Government Accountants Association. The Accounting Review (July): 521-522. (JSTOR link).
Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127. (JSTOR link).
Hackett, R. P. 1937. Property accounts for municipalities. The Accounting Review (March): 64-68. (JSTOR link).
Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.
Hansen, D. T. 1977. Municipal accounting and disclosure. Management Accounting (May): 23-24.
Hansen, E. S. 1977. 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): 156-201. (JSTOR link).
Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.
Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.
Harrell, A. M. 1971. The Air Force switches to management accounting. Management Accounting (April): 11-14.
Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21. (JSTOR link).
Harris, T. S. 1987. Discussion of signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 159-164. (JSTOR link).
Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519. (JSTOR link).
Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92. (JSTOR link).
Hebert, M. G. and R. J. Freeman. 1992. Governmental fund operating statements: Should the format be standardized? Accounting Horizons (March): 17-35.
Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.
Henry, J. B., P. Woodside and J. B. Edwards. 1979. Public sector leasing in South Carolina. Management Accounting (October): 43-48.
Hensler, E. J. Jr. 1973. Accounting for small nonprofit organizations. Management Accounting (January): 41-44.
Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631. (JSTOR link).
Herzlinger, R. E. and D. Nitterhouse. 1994. Financial Accounting and Managerial Control for Nonprofit Organizations. South-Western Publications.
Hoffman, M. F. 1935. The modernization of municipal accounting. N.A.C.A. Bulletin (April 1): 851-863.
Hofstede, G. 1981. Management control of public and not-for-profit activities. Accounting, Organizations and Society 6(3): 193-211.
Holck, M. Jr. and M. Holck. 1978. Complete Handbook of Church Accounting. Prentice-Hall.
Holloway, F. B. 1968. The non-profits can benefit from cost accounting. Management Accounting (November): 13-14.
Holmes, W. 1979. Governmental accounting in colonial Massachusetts. The Accounting Review (January): 47-57. (JSTOR link).
Hoque, Z. 2002. Using journal articles to teach public sector accounting in higher education. Journal of Accounting Education 20(3): 139-161.
Howard, T. P. 1985. Teaching ideas for the commencement of the governmental accounting source. Journal of Accounting Education 3(2): 179-185.
Hughes, J. W. 1985. Revenue and expenditure variance analyses for local governments. Journal of Accounting Education 3(2): 103-114.
Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.
Ingram, R. W. 1984. Economic incentives and the choice of state government accounting practices. Journal of Accounting Research (Spring): 126-144. (JSTOR link).
Ingram, R. W. 1985. A descriptive analysis of municipal bond price data for use in accounting research. Journal of Accounting Research (Autumn): 595-618. (JSTOR link).
Ingram, R. W. and R. M. Copeland. 1981. Municipal accounting information and voting behavior. The Accounting Review (October): 830-843. (JSTOR link).
Ingram, R. W. and R. M. Copeland. 1982. Municipal market measures and reporting practices: An extension. Journal of Accounting Research (Part II, Autumn): 766-772. (JSTOR link).
Ingram, R. W. and R. M. Copeland. 1986. The Effect of Local Government Accounting Practices on Accounting Numbers and Creditor Decisions. Studies in Accounting Research (27). American Accounting Association.
Ingram, R. W., K. K. Raman and E. R. Wilson. 1989. The information in governmental annual reports: A contemporaneous price reaction approach. The Accounting Review (April): 250-268. (JSTOR link).
Isenberg, H. 1993. Nonprofit training for profitable careers. Management Accounting (October): 54.
Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.
John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.
Johnson, J. W. Jr. 1962. Use of profit-type management procedures in nonprofit organizations. N.A.A. Bulletin (September): 16.
Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.
Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304.
Journal of Accounting Research. 1967. Introduction to handbook of municipal accounting. Journal of Accounting Research (Autumn): 180-185. (JSTOR link).
Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595. (JSTOR link).
Kaplan, R. S. 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): 95-99. (JSTOR link).
Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.
Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.
Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.
Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.
Kimpel, H. M. 1936. Municipal financial control through modern accounting. N.A.C.A. Bulletin (February 15): 624-636.
King, R. R. and C. D. Baron. 1974. An integrated account structure for governmental accounting and financial reporting. The Accounting Review (January): 76-87. (JSTOR link).
Kloot, L. and J. Martin. 2000. Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research (June): 231-251.
Koven, S. G. 1999. Public Budgeting in the United States: The Cultural and Ideological Setting (Text and Teaching). Georgetown University Press.
Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.
Kuin, P. 1968. Management performance in business and public administration. The Academy of Management Journal 11(4): 371-377. (JSTOR link).
Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318. (JSTOR link).
Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.
Lapsley, I. 2000. Management accounting and the state: Making sense of complexity. Management Accounting Research (June): 169-173.
Lapsley, I. and E. Wright. 2004. The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research (September): 335-374.
Lapsley, I. and J. Pallot. 2000. Accounting, management and organizational change: A comparative study of local government. Management Accounting Research (June): 213-229.
Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.
Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.
Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167.
Likierman, A. 2000. Changes to managerial decision-taking in U.K. central government. Management Accounting Research (June): 253-261.
Lorig, A. N. 1936. Cost accounting and the classification of municipal expenditures. The Accounting Review (September): 291-295. (JSTOR link).
Lorig, A. N. 1937. Classification of municipal income and expenditures. The Accounting Review (June): 163-173. (JSTOR link).
Lorig, A. N. 1941. Determining the current financial position of a city. The Accounting Review (March): 41-49. (JSTOR link).
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