MANAGEMENT AND ACCOUNTING WEB

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Quantitative Methods Bibliography

A Guide to the Project Management Body of Knowledge. 2000. Project Management Institute.

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296. (JSTOR link).

Abelson, R. P. 1995. Statistics as Principled Argument. Lawrence Erlbaum.

Adkins, A. C. 1984. EOQ in the real world. Production and Inventory Management (4th quarter): 50-54.

Agresti, A. and B. Finlay. 1986. Statistical Methods for the Social Sciences. Dellen Publishing.

Ahadiat, N. 1986. Solving inventory problems by simulation. Journal of Systems Management (September): 29-35.

Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson . 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process.  Advances in Management Accounting (6): 195-213.

Aldrich, J. H., and F. D. Nelson. 1984. Linear Probability, Logit and Probit Models. Newbury Park, CA: Sage.

Allen, C. B. 1953. Operational analysis - Statistical approach. N.A.C.A. Bulletin (December): 459-476.

Allison, P. D. 2001. Logistic Regression Using the SAS System: Theory and Application. Wiley SAS.

Anderson, D. R., D. J. Sweeney and T. A. Williams. 2003. Quantitative Methods for Business. South-Western Educational Publishing.

Anderson, M. J. and G. S. Potter. 1998. On the use of regression and verbal protocol analysis in modeling analysts' behavior in an unstructured task environment: A methodological note. Accounting, Organizations and Society 23(5-6): 435-450.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Anshen, M. 1956. Management science in marketing: Status and prospects. Management Science (April): 222-231. (JSTOR link).

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312. (JSTOR link).

Azoury, K. S. 1985. Bayes solution to dynamic inventory models under unknown demand distribution. Management Science (September): 1150-1160.

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574. (JSTOR link).

Bailey, F. A. 1967. A note on PERT/Cost resource allocation. The Accounting Review (April): 361. (JSTOR link).

Balachandran, K. R., R. A. Maschmeyer and J. L. Livingstone. 1981. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs. The Accounting Review (January): 115-124. (JSTOR link).

Bamber, E. M. and J. H. Bylinski. 1984. Attribute sampling: A review in light of SAS no. 39. Journal of Accounting Education 2(1): 83-97.

Baran, J. J. 1965. Exponential smoothing. N.A.A. Bulletin (May): 51-52.

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501. (JSTOR link).

Barenbaum, L. and T. Monahan. 1983. Utilizing terminal values in teaching time value analysis. Journal of Accounting Education 1(2): 79-88.

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January): 48-50.

Barton, T. L. and F. M. Cole. 1994. Atlantic Dry Dock's unique cost estimation system. Management Accounting (October): 32-35, 38-39.

Bashan, O., Y. Goldschmidt, G. Levkowitz and L. Shashua. 1973. Laspeyres indexes for variance analysis in cost accounting. The Accounting Review (October): 790-793. (JSTOR link).

Beaver, W. H. 1987. The properties of sequential regressions with multiple explanatory variables. The Accounting Review (January): 137-144. (JSTOR link).

Bedford, N. M. 1961. Emerging tools for managerial accounting. N.A.A. Bulletin (October): 31-37.

Bedford, N. M., C. H. Griffin and T. H. Williams. 1962. Emerging role of mathematical methodology in accountancy. N.A.A. Bulletin (June): 33-38.

Belda, B. J. 1965. Operations research at work. N.A.A. Bulletin (August): 51-55.

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

Bellman, R. 1956. On the theory of dynamic programming - A warehousing problem. Management Science (April): 272-275. (JSTOR link).

Bellman, R. 1957. On a dynamic programming approach to the caterer problem. Management Science (April): 270-278. (JSTOR link).

Bellman, R. 1958. Notes on the theory of dynamic programming-transportation models. Management Science (January): 191-195. (JSTOR link).

Bellman, R., I. Glicksberg and O. Gross. 1955. On the optimal inventory equation. Management Science (October): 83-104. (JSTOR link).

Bendel, C. W. 1953. Using statistical tools to keep costs current. N.A.C.A. Bulletin (June): 1307-1326.

Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.

Benjamin, W. 2004. Introduction to Online Competitive Intelligence Research. South-Western Educational Publishing.

Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672. (JSTOR link).

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Berhold, M. 1970. It's permutations or combinations. Decision Sciences 1(3-4): 513-515.

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

Berman, E. B. 1964. Resource allocation in a PERT network under continuous activity time-cost functions. Management Science (July): 734-745.

Bernhard, R. H. 1968. Some problems in applying mathematical programming to opportunity costing. Journal of Accounting Research (Spring): 143-148. (JSTOR link).

Berry, W. L. and V. A. Mabert and M. Marcus. 1979. Forecasting teller window demand with exponential smoothing. The Academy of Management Journal 22(1): 129-137. (JSTOR link).

Biddle, G. C. and R. K. Martin. 1986. Stochastic inventory model incorporating intra-year purchases and accounting tax incentives. Management Science (June): 714-730.

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405. (JSTOR link).

Bierman, H. Jr., L. E. Fouraker and R. K. Jaedicke. 1961. A use of probability and statistics in performance evaluation. The Accounting Review (July): 409-417. (JSTOR link).

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783. (JSTOR link).

Birnberg, J. G. 1964. Bayesian statistics: A review. Journal of Accounting Research (Spring): 108-116. (JSTOR link).

Blanc, L. C. 1962. Making work measurements in the office. N.A.A. Bulletin (July): 37-46.

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Blum, M. 1974. Failing company discriminant analysis. Journal of Accounting Research (Spring): 1-25. (JSTOR link).

Boatsman, J. R. and G. M. Crooch. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review (July): 610-615. (JSTOR link).

Bollen, K. A. 1989. Structural Equations with Latent Variables. John Wiley.

Borkowski, S. C., M. J. Welsh and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research In Accounting (13): 63-84.

Boutell, W. S. 1970. Discussion of an experiment on nonsampling errors. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 172-174. (JSTOR link).

Bowerman, E. R. and S. B. Littauer. 1956. Operations engineering. Management Science (July): 287-298. (JSTOR link).

Bowman, E. H. 1955. Using statistical tools to set a reject allowance. N.A.C.A. Bulletin (June): 1334-1342.

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

Brief, R. P. 1977. A note on "rediscovery" and the rule of 69. The Accounting Review (October): 810-812. (JSTOR link). (Approximation for determining the number of periods it takes for a sum to double at a given interest rate).

Brief, R. P. and J. Owen. 1968. A least squares allocation model. Journal of Accounting Research (Autumn): 193-199. (JSTOR link).

Brief, R. P. and J. Owen. 1969. On the bias in accounting allocations under uncertainty. Journal of Accounting Research (Spring): 12-16. (JSTOR link).

Briggs, W. B. 1957. Calculating economic manufacturing quantities for better inventory control. N.A.A. Bulletin (October): 57-64.

Brightman, H. J. 1971. Comments on "Applications of spectral analysis". Decision Sciences 2(3): 375-376.

Briner, R. F., D. T. Pearson and J. E. Gauntt Jr. 1987. A microcomputer application for attribute sampling. Journal of Accounting Education 5(1): 161-166.

Brockett, P., A. Charnes, W. W. Cooper and H. Shin. 1984. A chance-constrained programming approach to cost-volume-profit analysis. The Accounting Review (July): 474-487. (JSTOR link).

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Brown, A. A. 1969. Discussion of testing a prediction method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-204. (JSTOR link).

Brown, R. G. 1971. Detection of turning points in a time series. Decision Sciences 2(4): 383-403.

Brown, T. W., E. D. White and M. A. Gallagher. 2002. Weibull-based forecasting of R&D program budgets. The Journal of Cost Analysis & Management (Winter): 41-54.

Brownlee, E. R. II. 1985. Actuarial cost methods: A primer. Journal of Accounting Education 3(2): 163-169. 

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945. (JSTOR link).

Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.

Burch, J. G. Jr. 1969. Business games and simulation techniques. Management Accounting (December): 49-52.

Bures, J. P. 1974. Time-framing a PERT chart. Management Accounting (October): 24-26.

Burford, R. L. and D. R. Williams. 1971. Graduate education in quantitative methods in the AACSB schools. Decision Sciences 2(3): 357-373.

Burford, R. L. and D. R. Williams. 1972. Quantitative methods in the undergraduate curricula of AACSB member institutions. Decision Sciences 3(1): 111-127.

Burford, R. L., B. M. Enis and G. W. Paul. 1971. An index for the measurement of consumer loyalty. Decision Sciences 2(1): 17-24.

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120. (JSTOR link).

Burgstahler, D. 1984. Discussion of an application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 55-58. (JSTOR link).

Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.

Burr, R. M. and B. R. Copeland. 1970. It's permutations - not combinations. Decision Sciences 1(1-2): 230-233.

Buttimer, H. 1961. The allocation of combined net income in reciprocal affiliations. The Accounting Review (October): 649-650. (JSTOR link).

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49. (JSTOR link).

Buzby, S. L. 1975. Extending the applicability of probabilistic management planning and control models: A reply. The Accounting Review (October): 832-834. (JSTOR link).

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Capettini, R. and G. L. Salamon. 1977. Internal versus external acquisition of services when reciprocal services exist. The Accounting Review (July): 690-696. (JSTOR link).

Carper, W. B, M. F. Barton Jr. and H. F. Wunder. 1979. The future of forecasting. Management Accounting (August): 27-31.

Carter, J. and D. Tomlinson. 1970. Extending PERT/CPM into computerized LOB. Management Accounting (May): 41-44. (LOB refers to line-of-balance).

Cataldo, F. 1970. Make it happen. Management Accounting (May): 38-40. (PERT/CPM use in scheduling and controlling financial and administrative work).

Cattanach, R. L. and G. W. Hanbery. 1973. Audit planning: An application of network analysis. The Accounting Review (July): 609-611. (JSTOR link).

Chan, K. H., S. F. Lam and R. Tang. 1979. Probabilistic approaches to return on investment and residual income: A comment. The Accounting Review (July): 643-649. (JSTOR link).

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Charnes, A. 1955. Future of mathematics in management science. Management Science (January): 180-182. (JSTOR link).

Charnes, A. and M. H. Miller. 1956. A model for the optimal programming of railway freight train movements. Management Science (October): 74-92. (JSTOR link).

Charnes, A. and W. W. Cooper. 1958. The theory of search: Optimum distribution of search effort. Management Science (October): 44-50. (JSTOR link).

Charnes, A. and W. W. Cooper. 1959. Chance-constrained programming. Management Science (October): 73-79. (JSTOR link).

Charnes, A. and W. W. Cooper. 1967. Some network characterizations for mathematical programming and accounting approaches to planning and control. The Accounting Review (January): 24-52. (JSTOR link).

Charnes, A., C. Colantoni, W. W. Cooper and K. O. Kortanek. 1972. Economic social and enterprise accounting and mathematical models. The Accounting Review (January): 85-108. (JSTOR link).

Charnes, A., H. J. Davidson and K. Kortanek. 1964. On a mixed-sequential estimating procedure with application to audit tests in accounting. The Accounting Review (April): 241-250. (JSTOR link).

Charnes, A., W. W. Cooper and G. H. Symonds. 1958. Cost horizons and certainty equivalents: An approach to stochastic programming of heating oil. Management Science (April): 235-263. (JSTOR link).

Charnes, A., W. W. Cooper, J. K. DeVoe, D. B. Learner and W. Reinecke. 1968. A goal programming model for media planning. Management Science (April): 423-430.

Chatterjee, S., A. S. Hadi and B. Price. 1999. Regression Analysis by Example, 3rd Edition. Wiley-Interscience.

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

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Cheng, C. S. A., W. S. Hopwood and J. C. McKeown. 1992. Non-linearity and specification problems in unexpected earnings response regression model. The Accounting Review (July): 579-598. (JSTOR link).

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques.)

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Chentnik, C. G. Jr. 1972. The use of forecast error measures as surrogates for an error cost criterion in the production smoothing problem. Decision Sciences 3(2): 54-75.

Chesley, G. R. 1975. Elicitation of subjective probabilities: A review. The Accounting Review (April): 325-337. (JSTOR link).

Chesley, G. R. 1976. The elicitation of subjective probabilities: A laboratory study in an accounting context. Journal of Accounting Research (Spring): 27-48. (JSTOR link).

Chesley, G. R. 1977. Subjective probability elicitation: The effect of congruity of datum and response mode on performance. Journal of Accounting Research (Spring): 1-11. (JSTOR link).

Chesley, G. R. 1978. Subjective probability elicitation techniques: A performance comparison. Journal of Accounting Research (Autumn): 225-241. (JSTOR link).

Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680. (JSTOR link).

Christenson, C. 1955. Construction of present value tables for use in evaluating capital investment opportunities. The Accounting Review (October): 666-672. (JSTOR link).

Churchill, N. 1964. Linear algebra and cost allocations: Some examples. The Accounting Review (October): 894-904. (JSTOR link).

Churchman, C. W., R. L. Ackoff and E. L. Arnoff. 1957. Introduction to Operations Research. New York: John Wiley.

Clarke, P. J. 1984. Optimal solution? Try the linear programming way. Accountancy (December): 119-120, 122.

Cluskey, G. R., M. H. Raiborn, and D. T. Modianos. 2000. Multiple-cost flexible budgets and PC-based regression analysis. Journal of Cost Management (July/August): 35-47.

Coates, R. 1972. The predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 132-144. (JSTOR link).

Cogger, K. O. 1981. A time-series analytic approach to aggregation issues in accounting data. Journal of Accounting Research (Autumn): 285-298. (JSTOR link).

Cogger, K. and W. Ruland. 1982. A note on alternative tests for independence of financial time series. Journal of Accounting Research (Part II, Autumn): 733-737. (JSTOR link).

Cohen, K. J. 1961. Two approaches to computer simulation. The Journal of the Academy of Management 4(1): 43-49. (JSTOR link).

Coleman, L. W. Jr. 1943. The use of determinants in the solution of systems of linear equations. The Accounting Review (January): 44-48. (JSTOR link).

Collier, R. J. 1973. Simulation of computer systems: An introduction. Management Accounting (May): 45-47.

Collins, W. A. and W. S. Hopwood. 1980. A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time-series models. Journal of Accounting Research (Autumn): 390-406. (JSTOR link).

Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238. (JSTOR link).

Comiskey, E. E. 1972. On the value of R 2 in regression analysis: A reply. The Accounting Review (April): 358-359. (JSTOR link).

Conant, S. V. 1974. Fifteen words or less. Management Accounting (June): 29-32. (This article is about timesharing and Basic programming).

Conway, R. W., B. M. Johnson and W. L. Maxwell. 1959. Some problems of digital systems simulation. Management Science (October): 92-110. (JSTOR link).

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

Cooper, R. C. 1950. The interdependence of industrial engineering and cost accounting. N.A.C.A. Bulletin (April): 949-954.

Corcoran, A. W. 1966. A matrix approach to process cost reporting. Management Accounting (November): 48-54.

Corcoran, A. W. 1969. Applied mathematics and accounting. Management Accounting (August): 29-32.

Corcoran, A. W. 1969. Computers versus mathematics. The Accounting Review (April): 359-374. (JSTOR link).

Corcoran, A. W. and C. Kwang. 1965. A set theory approach to funds-flow analysis. Journal of Accounting Research (Autumn): 206-217. (JSTOR link).

Corcoran, A. W. and C. Kwang. 1967. Set theory and accounting analysis. Management Accounting (September): 7-17.

Corless, J. C. 1972. Assessing prior distributions for applying Bayesian statistics in auditing. The Accounting Review (July): 556-566. (JSTOR link).

Corless, J. C. 1975. Comment on assessing prior distributions for applying Bayesian statistics in auditing: A reply. The Accounting Review (January): 158-159. (JSTOR link).

Cornelius, J. M. 1966. An application of CPM. Management Accounting (November): 18-20.

Courtney, H. M. and F. V. Brooks. 1972. Cumulative probabilistic sales forecasting. Management Accounting (May): 44-47.

Covaleski, M., and M. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society 15(6): 543-573.

Cowie, J. B. and J. M. Fremgen. 1970. Computers versus mathematics: Round 2. The Accounting Review (January): 27-37. (JSTOR link).

Cozzolino, J. M. 1971. Optimal scheduling for investment of excess cash. Decision Sciences 2(3): 265-283.

Crawford, J. R. 1944. Statistical accounting procedures. The Accounting Review (July): 266-270. (JSTOR link).

Cready, W. M. 1992. A comment on the proper use of residuals in Patell's squared unexpected return statistic. The Accounting Review (January): 212-215. (JSTOR link).

Cronbach, L. J. 1951. Coefficient alpha and the internal structure of test. Psychometrika (September): 297-334.

Crosby, M. A. 1981. Bayesian statistics in auditing: A comparison of probability elicitation techniques. The Accounting Review (April): 355-365. (JSTOR link).

Crowston, W. and G. Thompson. 1967. Decision CPM: A method of simultaneous planning, scheduling and control of projects. Operations Research (May-June): 407-426.

Crumbley, D. L. 1972. Introducing probabilities and present value analysis into taxation. The Accounting Review (January): 173-174. (JSTOR link).

Crumbley, D. L. 1973. Introducing probabilities and present value analysis into taxation: A reply. The Accounting Review (July): 595-597. (JSTOR link).

Currin, D. L. and W. A. Spivey. 1972. A note on "Management decision and integer programming". The Accounting Review (January): 144-146. (JSTOR link).

Cushing, B. E. 1974. A mathematical approach to the analysis and design of internal control systems. The Accounting Review (January): 24-41. (JSTOR link).

Cushing, B. E. 1975. A further note on the mathematical approach to internal control. The Accounting Review (January): 151-154. (JSTOR link).

Cyert, R. M. 1957. Test-checking and the poisson distribution - A further comment. The Accounting Review (July): 395-397. (JSTOR link).

Cyert, R. M. and H. J. Davidson. 1962. Statistical Sampling for Accounting Information. Prentice-Hall. See Kennedy, M. 1963. Statistical inference and accounting: A review article. Journal of Accounting Research (Autumn): 225-231. (JSTOR link).

Cyert, R. M. and R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store. Management Science (January): 185-195. (JSTOR link).

Cyert, R. M., G. M. Hinckley and R. J. Monteverde. 1960. Statistical sampling in the audit of the Air Force motor vehicle inventory. The Accounting Review (October): 667-673. (JSTOR link).

Dantzig, G. B. 1960. A machine-job scheduling model. Management Science (January): 191-196. (JSTOR link).

Dantzig, G. B. 1960. On the shortest route through a network. Management Science (January): 187-190. (JSTOR link).

Dantzig, G. B. and J. H. Ramser. 1959. The truck dispatching problem. Management Science (October): 80-91. (JSTOR link).

Dash, J. W. 2004. Quantitative Finance and Risk Management: A Physicist's Approach. World Scientific Publishing Company Inc.

Davall, B. M. and J. W. Wilkinson. 1971. Simulating an accounting information system model. Management Accounting (January): 26-30, 35.

David, I. T. 1969. Discussion of the significance of selected accounting procedures: A statistical test. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-123. (JSTOR link).

Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365. (JSTOR link).

Davis, G. B. 1963. The application of network techniques (PERT/CPM) to the planning and control of an audit. Journal of Accounting Research (Spring): 96-101. (JSTOR link).

Davis, G. B. 1963. Network techniques and accounting - With an illustration. N.A.A. Bulletin (May): 11-18.

Day, C. F. 1959. "Shadow prices" for evaluating uses of available alternative capacity. N.A.A. Bulletin (May): 67-76. (Illustration of a relatively simple linear programming problem).

Deakin, E. B. 1972. A discriminant analysis of predictors of business failure. Journal of Accounting Research (Spring): 167-179. (JSTOR link).

Deakin, E. B. and M. H. Granof. 1974. Regression analysis as a means of determining audit sample size. The Accounting Review (October): 764-771. (JSTOR link).

Deakin, E. B. and M. H. Granof. 1976. Regression analysis as a means of determining audit sample size: A reply. The Accounting Review (April): 402-407. (JSTOR link).

Dean, B. V. 1958. Application of operations research to managerial decision making. Administrative Science Quarterly 3(3): 412-428. (JSTOR link).

Dean, J. 1936. Statistical Determination of Costs, with Special Reference to Marginal Costs. Chicago: University of Chicago Press.

Dean, J. 1937. Correlation analysis of cost variation. The Accounting Review (March): 55-60. (JSTOR link).

Dean, J. 1951. Capital Budgeting. New York: Columbia University Press.

Dean, J. 1976. Statistical Cost Estimation. Bloomington, Ind.: Indiana University Press.

Deborg, W. A. and J. D. Siebel. 1982. Traning MIS users through simulation. Management Accounting (January): 36-42.

DeCoster, D. T. 1964. The budget director and PERT. Budgeting (March): 13-17.

DeCoster, D. T. 1969. PERT/Cost - The challenge. Management Services (May-June): 13-18.

Deming, W. E. 1944. A view of the statistical method. The Accounting Review (July): 254-260. (JSTOR link).

Deming, W. E. 1953. Statistical techniques in industry. Advanced Management 18(11): 8-12.

Deming, W. E. 1960. Sample Design in Business Research. Wiley.

Deming, W. E. 1982. Quality, Productivity and Competitive Position. M.I.T. Center for Advanced Engineering Study.

Deming, W. E. 1984. Some Theory of Sampling. Dover Publications.

Deming, W. E. 1985. Statistical Adjustment of Data. Dover Publications.

Deming, W. E. 1986. Out of the Crisis. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study.

Deming, W. E. 1990. Some Sampling Theory. Dover Publications.

Deming, W. E. 1990. Statistical Adjustment of Data. Dover Publications.

Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).

Demski, J. S. 1967. An accounting system structured on a linear programming model. The Accounting Review (October): 701-712. (JSTOR link).

Demski, J. S. 1969. Discussion of testing a predication method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 198-202. (JSTOR link).

Derman, C. 1959. A simple allocation problem. Management Science (July): 453-459. (JSTOR link).

Derman, C. and H. Solomon. 1958. Development and evaluation of surveillance sampling plans. Management Science (October): 72-88. (JSTOR link).

Dharan, B. G. 1983. Empirical identification procedures for earnings models. Journal of Accounting Research (Spring): 256-270. (JSTOR link).

Dharan, B. G. 1983. Identification and estimation issues for a causal earnings model. Journal of Accounting Research (Spring): 18-41. (JSTOR link).

Dickhaut, J. W. 1973. Alternative information structures and probability revisions. The Accounting Review (January): 61-79. (JSTOR link).

Diebold, F. X. 2004. Elements of Forecasting with Economic Applications Card, 3e. South-Western Educational Publishing.

Dielman, T. E. 2000. Applied Regression Analysis for Business and Economics. Duxbury Press.

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Jensen, R. E. 1968. Sensitivity analysis and integer linear programming. The Accounting Review (July): 425-446. (JSTOR link).

Jensen, R. E. 1971. A cluster analysis study of financial performance of selected business firms. The Accounting Review (January): 36-56. (JSTOR link).

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Jensen, W. S. 1973. Problem identification in accounting research. Management Accounting (December): 49-52. (Uses Venn diagrams).

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Kim, S. H., T. Crick and S. H. Kim. 1986. Do executives practice what academics preach? Management Accounting (November): 49-52. (Related to using DCF and other quantitative methods).

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Melnick