Management And Accounting Web

Process Design and Reengineering Bibliography

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

Process Design and Reengineering Main | Product Life Cycle Management Main Page

Amaral, J. E. G. Anderson Jr. and G. G. Parker. 2011. Putting it together: How to succeed in distributed product development. MIT Sloan Management Review (Winter): 51-58.

Ansari, S. 2000. Business Process Reengineering. McGraw Hill College Division.

Antosiewicz, H. and A. Hoffman. 1954. A remark on the smoothing problem. Management Science (October): 92-95.

Austin, R. D. and T. Sonne. 2014. The Dandelion principle: Redesigning work for the innovation economy. MIT Sloan Management Review (Summer): 67-72.

Baker, C. T. and B. P. Dzielinski. 1960. Simulation of a simplified job shop. Management Science (April): 311-323.

Banham, R. 2013. Weathering the weather: In the face of extreme weather and natural disasters, companies are reengineering their supply chains for added reliability. CFO (May): 44-48.

Bason, C. and R. D. Christian. 2019. The right way to lead design thinking: How to help project teams overcome the inevitable inefficiencies, uncertainties, and emotional flare-ups. Harvard Business Review (March/April): 82-91.

Bayou, M. E. and A. Reinstein. 2000. Process-driven cost associations for creating value. Advances in Management Accounting (9): 73-90.

Becker, J., M. Kugeler and M. Rosemann. 2010. Process Management: A Guide for the Design of Business Processes. Springer.

Bellman, R. 1956. Dynamic programming and the smoothing problem. Management Science (October): 111-113.

Benner, M. J. and M. Tushman. 2002. Process management and technological innovation: A longitudinal study of the photography and paint industries. Administrative Science Quarterly 47(4): 676-706.

Berman, E. B. 1959. A regional production and transportation model. Management Science (April): 319-326.

Blank, L. L. 1987. The use of different design processes for revenue-improvement vs. cost-reduction projects. Journal of Cost Management (Summer): 55-59.

Bonabeau, E., N. Bodick and R. W. Armstrong. 2008. A more rational approach to new-product development. Harvard Business Review (March): 96-102.

Borthick, A. F. and G. P. Schneider. 2018. Minimizing cognitive load in representing processes in a business process diagram: Capturing the process and making inferences about it. Issues in Accounting Education (February): 75-88.

Borthick, A. F. and G. P. Schneider. 2016. Detecting errors in and making inferences from business process representations. Journal of Emerging Technologies in Accounting 13(2): 185-194.

Borthick, A. F. and H. P. Roth. 1993. Accounting for time: Reengineering business processes to improve responsiveness. Journal of Cost Management (Fall): 4-14.

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

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

Bradford, M. and G. J. Gerard. 2015. Using process mapping to reveal process redesign opportunities during ERP planning. Journal of Emerging Technologies in Accounting (12): 169-188.

Brinker, B. J. 1993. Theme issue on business process reengineering. Journal of Cost Management (Fall): 3.

Brownell, P. and K. A. Merchant. 1990. The budgetary and performance influences of product standardization and manufacturing process automation. Journal of Accounting Research (Autumn): 388-397.

Bustard, D. (ed). 2000. Systems Modeling for Business Process Improvement. Artech House Publishers.

CAM-I Process Management Interest Group, D. Daily and T. Freeman, editors. 1997. The Road to Excellence: Becoming a Process-Based Company. Consortium for Advanced Manufacturing - International.

Campbell, D. and D. C. Michalowski. 2022. The case for BPM: Business process management offers continuity and consistency to an organization, enhances productivity, and can improve the quality of both data and decision making. Strategic Finance (October): 44-49. ("BPM is a discipline to discover, model, analyze, measure, improve, and optimize business processes.")

Carr, D. K. 1993. Managing for effective business process redesign. Journal of Cost Management (Fall): 16-21.

Carson, P. P., P. A. Lanier, K. D. Carson and B. N. Guidry. 2000. Clearing a path through the management fashion jungle: Some preliminary trailblazing. The Academy of Management Journal 43(6): 1143-1158. (MBO, PERT, EAPs, Sensitivity training/T-groups, quality of worklife, quality circles, corporate culture, TQM, ISO, benchmarking, empowerment, horizontal corporations, vision, reengineering, agile strategies, and core competencies).

Champy, J. 1995. Reengineering Management: The Mandate for New Leadership. Harper Business.

Champy, J. and H. Greenspun. 2010. Reengineering Health Care: A Manifesto for Radically Rethinking Health Care Delivery. FT Press.

Chen, C. J. and M. Engquist. 1986. Primal simplex approach to pure processing networks. Management Science (December): 1582-1598.

Chen, C. X., M. G. Williamson and F. H. Zhou. 2012. Reward system design and group creativity: An experimental investigation. The Accounting Review (November): 1885-1911.

Cherry, C. K. 1994. Reengineering: Harnessing creativity and innovation. Journal of Cost Management (Summer): 49-61.

Coburn, S., H. Grove, and W. Ortega. 1998. Business process reengineering using activity-based management. Journal of Cost Management (September/October): 41-47.

Compton, T. R., L. B. Hoshower, and W. H. Draeger. 1998. Reengineering transaction processing systems at Cummins Engine. Journal of Cost Management (May/June): 6-12.

Cooper, L. A., D. K. Holderness Jr., T. L. Sorensen and D. A. Wood. 2019. Robotic process automation in public accounting. Accounting Horizons (December): 15-35.

Cornfield, W. 2016. Making workflows work. Journal of Accountancy (July): 19.

Davenport, T. H. 2005. The coming commoditization of processes. Harvard Business Review (June): 100-108. ("Business processes - from making a mousetrap to hiring a CEO - are being analyzed, standardized, and quality checked. That work, as it progresses, will lead to commoditization and outsourcing on a massive scale.").

Davenport, T. H. and S. Kudyba. 2016. Designing and developing analytics-based data products. MIT Sloan Management Review (Fall): 82-89.

David, J. S., H. MacCracken and P. M. J. Reckers. 2003. Integrating technology and business process analysis into introductory accounting courses. Issues in Accounting Education (November): 417-425.

Dolinsky, L. R. and T. E. Vollman. 1991. Transaction-based overhead considerations for product design. Journal of Cost Management (Summer): 7-19.

Dowdle, P., J. Stevens, B. McCarthy and D. Daly. 2003. Process-based management: The road to excellence. Cost Management (July/August): 12-19.

Dunn, C. L., G. J. Gerard, S. V. Grabski and S. R. Boss. 2017. Asymmetry in identification of multiplicity errors in conceptual models of business processes. Journal of Information Systems (Spring): 21-39.

Dunne, D., T. Eriksson and J. Kietzmann. 2022. Can design thinking succeed in your organization? MIT Sloan Management Review (Fall): 60-67.

Engel, A., T. R. Browning and Y. Reich. 2017. Designing products for adaptability: Insights from four industrial cases. Decision Sciences 48(5): 875-917.

Evans, J.H., Y. Hwang, and N.J. Nagarajan. 1997. Cost reduction and process reengineering in hospitals. Journal of Cost Management (May/June): 20-27.

Finch, B. J. and J. F. Cox. 1988. Process-oriented production planning and control: Factors that influence system design. The Academy of Management Journal 31(1): 123-153.

Gailly, F. and G. L. Geerts. 2014. Business process modeling: An accounting information systems perspective. International Journal of Accounting Information Systems 15(3): 185-192.

Gilmore, J. H. 1993. Reengineering for mass customization. Journal of Cost Management (Fall): 22- 29.

Goga-Cooke, J., A. Topalian, J. Kolko and R. Sokan. 2015. Design thinking infuses corporations: Interaction. Harvard Business Review (November): 22-23.

Gratton, L. 2022. The four-step process for redesigning work. MIT Sloan Management Review (Summer): 1-4.

Greenwood, T. G. and J. M. Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework. Journal of Cost Management (Winter): 22-40.

Greenwood, T. G. and J. M. Reeve. 1994. Process cost management. Journal of Cost Management (Winter): 4-19. (Summary).

Griffin, R. W. 1983. Objective and social sources of information in task redesign: A field experiment. Administrative Science Quarterly 28(2): 184-200.

Griffith, R. E. and R. A. Stewart. 1961. A nonlinear programming technique for the optimization of continuous processing systems. Management Science (July): 379-392.

Hall, G., J. Rosenthal and J. Wade. 1993. How to make reengineering really work. Harvard Business Review (November-December): 119-133.

Hall, J. M. and M. E. Johnson. 2009. When should a process be art, not science? Harvard Business Review (March): 58-65.

Hammer, M. 1990. Reengineering work: Don't automate, obliterate. Harvard Business Review (July-August): 104-112. (Summary).

Hammer, M. 2001. The superefficient company. Harvard Business Review (September): 82-91. (Summary).

Hammer, M. 2001. The Agenda: What Every Business Must Do to Dominate the Decade. Crown Pub.

Hammer, M. 2004. Deep change: How operational innovation can transform your company. Harvard Business Review (April): 84-93.

Hammer, M. 2007. The process audit. Harvard Business Review (April): 111-123. (Note).

Hammer, M. and J. Champy. 1993. Reengineering the Corporation. Harper Business. ("The core message of our book... It is no longer necessary or desirable for companies to organize their work around Adam Smith's division of labor. Task-oriented jobs in today's world of customers, competition, and change are obsolete. Instead companies must organize work around process."... "Companies today consist of functional silos, or stovepipes, vertical structures built on narrow pieces of a process. ... The contemporary performance problems that companies experience are the inevitable consequences of process fragmentation." p. 28).

Harman, P. 2002. Business Process Change: A Manager's Guide to Improving, Redesigning, and Automating Processes (The Morgan Kaufmann Series in Data Management Systems). Morgan Kaufman.

Harrington, H. J. 1993. Process breakthrough: Business process improvement. Journal of Cost Management (Fall): 30-43.

Harrington, H. J. 1997. The new model for improvement - Total improvement management. Journal of Cost Management (January/February): 32-39.

Harrington, H. J., D. R. Conner and N. F. Horney. 1999. Project Change Management: Applying Change Management to Improvement Projects. McGraw-Hill Trade.

Heffernan, L. 2021. Process improvements in accounting. Strategic Finance (October): 62-63.

Heidari, F. and P. Loucopoulos. 2014. Quality evaluation framework (QEF): Modeling and evaluating quality of business processes. International Journal of Accounting Information Systems 15(3): 193-223.

Henderson, R. M. and K. B. Clark. 1990. Architectural innovation: The reconfiguration of existing product technologies and the failure of established firms. Administrative Science Quarterly 35(1): 9-30.

Herrmann, K. 1999. A better mousetrap. Strategic Finance (May): 58-62. (Some lessons on product development).

Hertenstein, J. H. and M.B. Platt. 2001. Creative accounting? Wanted for new product development! Advances in Management Accounting (10):

Hirano, H. 1988. JIT Factory Revolution: A Pictorial Guide to Factory Design of the Future. Cambridge, Massachusetts: Productivity Press.

Hoffman, A. J. and W. Jacobs. 1954. Smooth patterns of production. Management Science (October): 86-91.

Huang, F. and M. A. Vasarhelyi. 2019. Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems (35): 100433.

Hughey, D. A. 1970. Integrated processing gets marketing edge. Management Accounting (December): 37-38.

Hunt, A. L. and H. J. Walker. 1951. Standards to meet product changes. N.A.C.A. Bulletin (February): 658-663.

Institute of Management Accountants. 2000. Implementing Process Management for Improving Products and Services. Institute of Management Accountants.

Iravani, S. M., M. P. Van Oyen and K. T. Sims. 2005. Structural flexibility: A new perspective on the design of manufacturing and service operations. Management Science (February): 151-166.

Jackson, J. R. 1956. A computing procedure for a line balancing problem. Management Science (April): 261-271.

Jayaram, J. and M. K. Malhotra. 2010. The differential and contingent impact of concurrency on new product development project performance: A holistic examination. Decision Sciences 41(1): 147-196.

Johnson, S. M. 1957. Sequential production planning over time at minimum cost. Management Science (July): 435-437.

Johnson, S. M. 1959. Discussion: Sequencing n jobs on two machines with arbitrary time lags. Management Science (April): 299-303.

Jones, S. K., D. L. Wright and V. M. Karbhari. 1999. The relevance of activity-based management support for composite structures design. Advances in Management Accounting (7): 1-24.

Jordan, R. B. 1964. Value engineering - A new opportunity in defense contracting. N.A.A. Bulletin (April): 35-42.

Kalaba, R. E. and M. L. Juncosa. 1956. Optimal design and utilization of communication networks. Management Science (October): 33-44.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kantorovich, L. V. 1960. Mathematical methods of organizing and planning production. Management Science (July): 366-422.

Karasek, R. A. Jr. 1979. Job demands, job decision latitude, and mental strain: Implications for job redesign. Administrative Science Quarterly 24(2): 285-308.

Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.

Kennedy, M. N. 2003. Product Development for the Lean Enterprise: Why Toyota's System Is Four Times More Productive and How You Can Implement It. Oaklea Press.

Kenning, J. W. 1964. The accountant's contribution to value engineering. N.A.A. Bulletin (July): 41-42.

Kershaw, R. and S. Mahenthiran. 1998. Business process change and the role of the management accountant. Journal of Cost Management (March/April): 31-38.

Khan, Z. U., T. A. Cianciolo and E. Peacock. 2000. A plan for reengineering management accounting education - Based on the IMA’s practice analysis. Management Accounting Quarterly (Winter): 36-41.

Klimas, A. J. 1997. Reengineering in the real world. Management Accounting (May): 30-32, 34-36.

Kmetz, J. L. 1984. An information-processing study of a complex workflow in aircraft electronics repair. Administrative Science Quarterly 29(2): 255-280.

Kobylarek, W. F. 1950. Control of proposed part and process changes. N.A.C.A. Bulletin (July): 1378-1382.

Koenigsberg, E. 1959. Production lines and internal storage - A review. Management Science (July): 410-433.

Koopmans, T. C. 1960. A note about Kantorovich's paper, "Mathematical methods of organizing and planning production". Management Science (July): 363-365.

Krishnan, V. and W. Zhu. 2006. Designing a family of development-intensive products. Management Science (June): 813-825.

Kupp, M., J. Anderson and J. Reckhenrich. 2017. Why design thinking in business needs a rethink. MIT Sloan Management Review (Fall): 42-44.

Kwo, T. T. 1958. A theory of conveyors. Management Science (October): 51-71.

Laguna, M. and J. Marklund. 2004. Business Process Modeling, Simulation, and Design. Prentice-Hall.

Law, A. and W. D. Kelton. 1999. Simulation Modeling and Analysis (Industrial Engineering and Management Science Series). McGraw-Hill.

Lenhardt, P. M. and S. D. Colton. 2003. The two faces of process improvement. Journal of Cost Management (May/June): 46-48.

Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.

Levy, F. K. 1965. Adaptation in the production process. Management Science (April): B136-B154.

Linderman, K., R. G. Schroeder and J. Sanders. 2010. A knowledge framework underlying process management*. Decision Sciences 41(4): 689-719.

Liu, G., R. Shah and E. Babakus. 2012. When to mass customize: The impact of environmental uncertainty. Decision Sciences 43(5): 851-887.

Madison, D. 2005. Process Mapping, Process Improvement and Process Management. Paton Press.

Manne, A. S. 1957. A note on the Modigliani-Hohn production smoothing model. Management Science (July): 371-379.

Marks, P. A. 1988. Understanding CAD/CAM's strategic importance. Journal of Cost Management (Winter): 33-38.

McGaughey, N. and C. Starry. 1989. Cost/value analysis: A strategic tool. Journal of Cost Management (Summer): 32-38.

McKie, S. 1997. Client/Server Accounting: Reengineering Financial Systems. John Wiley & Sons.

Miltenburg, G. J. and J. Wijngaard. 1991. Designing and phasing in just-in-time production systems. International Journal of Production Research 29(1): 115-131.

Mitten, L. G. 1959. Sequencing n jobs on two machines with arbitrary time lags. Management Science (April): 293-298.

Moberly, L. E. and F. P. Wyman. 1973. An application of simulation to the comparison of assembly line configurations. Decision Sciences 4(4): 505-516.

Morgan, J. M. 2006. The Toyota Product Development System: Integrating People, Process And Technology. Productivity Press.

Nadler, G. 1967. An investigation of design methodology. Management Science (June): B642-B655.

Narasimhan, R., M. Swink and S. Viswanathan. 2010. On decisions for integration implementation: An examination of complementarities between product-process technology integration and supply chain integration. Decision Sciences 41(2): 355-372.

Nierstrasz, O., S. Ducasse and S. Demeyer. 2009. Object-Oriented Reengineering Patterns. Square Bracket Associates.

Norman, D. A. 2009. Designing waits that work. MIT Sloan Management Review (Summer): 23-28.

O'Leary, D. E. 2019. Facilitating citizens' voice and process reengineering using a cloud-based mobile app. Journal of Information Systems (Fall): 137-162.

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Page, B. 2013. Should we change the system or the process? Strategic Finance (November): 46-51.

Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.

Palmer, R. J. and L. D. Green. 1999. ITT Automotive North America: A case study requiring use of benchmarking, activity/process analysis, and reengineering concepts. Issues in Accounting Education (August): 465-496.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Paradiso, J. and J. R. Cruickshank. 2007. Process mapping for SOX and beyond. Strategic Finance (March): 30-35.

Pearce, J. A. II. 2009. The profit-making allure of product reconstruction. MIT Sloan Management Review (Spring): 59-65.

Perry, D. G. 1964. Use of PERT in systems design. N.A.A. Bulletin (August): 23-24.

Polesie, T. 1994. Accounting for an engineering department - The dynamics of a design process. Management Accounting Research (June): 153-166.

Ramaswamy, V. and F. Gouillart. 2010. Building the co-creative enterprise. Harvard Business Review (October): 100-109. (The co-creation approach to process and product design attempts to serve the interest of all stakeholders and focuses on their experiences and how they interact with each other).

Rao, V. R. and G. N. Soutar. 1975. Subjective evaluations for product design decisions. Decision Sciences 6(1): 120-134.

Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.

Ray, M. R. and T. W. Schlie. 1993. Activity-based management of innovation and R&D operations. Journal of Cost Management (Winter): 16-22.

Repenning, N. P., D. Kieffer and J. Repenning. 2018. A new approach to designing work. MIT Sloan Management Review (Winter): 29-38.

Ritchi, H., M. Jans, J. Mendling and H. A. Reijers. 2020. The influence of business process representation on performance of different task types. Journal of Information Systems (Spring): 167-194.

Rockefeller, B. W. 1998. Using SAP R/3 FI: Beyond Business Process Reengineering. John Wiley & Sons.

Rozario, A. M. and C. Thomas. 2019. Reengineering the audit with blockchain and smart contracts. Journal of Emerging Technologies in Accounting 16(1): 21-35.

Ruhl, J. M. 1995. Performance measures and reengineering. Journal of Cost Management (Winter): 48-53. (Ruhl reviews Kaplan's Measuring Corporate Performance Videos and Hammer's Reengineering the Corporation: A Manifesto for Business Revolution).

Salisbury, K. 2017. Process management in practice. Strategic Finance (December): 12. (Review of Berman, P. K. Successful Business Process Management).

Scheer, A. 2000. ARIS - Business Process Modeling. Springer.

Schild, A. 1959. On inventory, production and employment scheduling. Management Science (January): 157-168.

Seider, W. D., J. D. Seader, D. R. Lewin and S. Widagdo. 2008. Product and Process Design Principles: Synthesis, Analysis and Design, 3rd edition. Wiley.

Selander, J. P. and K. F. Cross. 1999. Process redesign: Is it worth it? Management Accounting (January): 40-44. (The authors discuss three tools: process mapping, value analysis and the half-life principle).

Sharp, A. and P. McDermott. 2001. Workflow Modeling: Tools for Process Improvement and Application Development. Artech House Publishers.

Sherman, S. 1955. Comment on "smooth patterns of production". Management Science (April-July): 271.

Singhvi, V. 1995. Reengineering the payables process. Management Accounting (March): 46-49.

Smart, C. and I. Vertinsky. 1977. Designs for crisis decision units. Administrative Science Quarterly 22(4): 640-657.

Sobek, D. K. II, J. K. Liker and A. C. Ward. 1998. Another look at how Toyota integrates product development. Harvard Business Review (July-August): 36-49. (Summary).

Solomon, M. J. 1959. The use of an economic lot range in scheduling production. Management Science (July): 434-442.

Staw, B. M. and R. D. Boettger. 1990. Task revision: A neglected form of work performance. The Academy of Management Journal 33(3): 534-559.

Stone, T. L. 2010. Managing the Design Process-Concept Development: An Essential Manual for the Working Designer. Rockport Publishers.

Stone, T. L. 2010. Managing the Design Process - Implementing Design: An essential Manual for the Working Designer. Rockport Publishers.

Strachan, D. 2008. Process Design, A Practical Guide to What to do When and How for Facilitators, Consultants, Managers and Coaches: Making it Work. Jossey-Bass.

Suarez-Battan, M. and M. Degtyarev. 2018. Why design thinking works: Interaction. Harvard Business Review (November/December): 15.

Surka, M. and J. Hyatt. 2012. The long and winding road: Is there a way to improve the path to better business processes? CFO (October): 54-55. (Using third-party performance benchmarks).

Swank, C. K. 2003. The lean service machine. Harvard Business Review (October): 123-129. (Summary).

Tonge, F. M. 1960. Summary of a heuristic line balancing procedure. Management Science (October): 21-42.

Van de Ven, A. H. and A. L. Delbecq. 1974. A task contingent model of work-unit structure. Administrative Science Quarterly 19(2): 183-197.

Vazsonyi, A. 1954. The use of mathematics in production and inventory control. I. Management Science (October): 70-85.

Vazsonyi, A. 1955. The use of mathematics in production and inventory control. II. Management Science (April-July): 207-223.

Verganti, R. 2006. Innovating through design. Harvard Business Review (December): 114-122.

Verganti, R. 2011. Designing breakthrough products. Harvard Business Review (October): 114-120.

Wiatt, R. G. 2016. Manufacturing enters the third dimension. Strategic Finance (December): 46-54. (3-D printing or additive manufacturing).

Williams, N., P. K. Kannan and S. Azarm. 2011. Retail channel structure impact on strategic engineering product design. Management Science (May): 897-914.

Worley, C. G., T. Williams and E. E. Lawler III. 2016. Creating management processes built for change. MIT Sloan Management Review (Fall): 77-82.

Wright, M. and M. Wright. 2015. The juice worth the squeeze. Cost Management (September/October): 11-18. (Retail reengineering, e-commerce).

Zhang, C. 2019. Intelligent process automation in audit. Journal of Emerging Technologies in Accounting 16(2): 69-88.