Management And Accounting Web

Provided by James R. Martin, Ph.D., CMA

Professor Emeritus, University of South Florida

See the links on the Quantitative Methods Main Page for many papers not included here.

*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.

Abiteboul, S., R. Hull and V. Vianu. 1995. *Foundations of Databases*. Addison-Wesley Publishing Company, Inc.
(Link).

Ackoff, R. L. 1984. *Scientific Method: Optimizing Applied Research Decisions*. Krieger Publishing Company.

Ackoff, R. L. and M. W. Sasieni. 1968. *Fundamentals of Operations Research*. Wiley.

Ackoff, R. L. and P. Rivett. 1967. *A Manager's Guide to Operations Research*. Wiley.

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

Agin, N. 1966. Optimum seeking with branch and bound. *Management Science* (December): B176-B185.
(JSTOR link).

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, D. R., D. J. Sweeney, T. A. Williams and J. D. Camm. 2009. *Quantitative Methods for Business*. South-Western
College Publishing.

Anderson, D. R., D. J. Sweeney and T. A. Williams. 2011. * Statistics for Business and Economics, 11th edition*.
South-Western College Pub.

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).

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to
data analysis for auditors and accountants. *The CPA Journal*
(February): 32-37. (Summary).

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of
business analytics and enterprise systems on managerial accounting. *
International Journal of Accounting Information Systems* (25): 29-44. (Summary).

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).

Avriel, M. and D. J. Wilde. 1966. Optimal search for a maximum with sequences of simultaneous function
evaluations. *Management Science* (May): 722-731. (JSTOR
link).

Avriel, M. and D. J. Wilde. 1968. Golden block search for the maximum of unimodal functions. *Management Science*
(January): 307-319. (JSTOR link).

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

Bacharach, M. 1966. Matrix rounding problems. *Management Science* (May): 732-742.
(JSTOR link).

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).

Balinski, M. L. 1965. Integer programming: Methods, uses, computation. *Management Science*
(November): 253-313. (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.

Barberis, N. 2012. A model of casino gambling. *Management Science* (January): 35-51.

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).

Baucells, M. and F. H. Heukamp. 2012. Probability and time trade-off. *Management Science* (April): 831-842.

Bayou, M. E., A. Reinstein, X. Du and A. Arya. 2014. Using fuzzy set
theory to help resolve governmental hospitals' health care decision
conflicts. *Advances in Management Accounting* (24): 163-187.

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.

Beightler, C. S. 1966. Erratum: Diagonalization of quadratic forms by Gauss elimination. *Management Science*
(July): 908. (JSTOR link).

Beightler, C. S. and D. J. Wilde. 1966. Diagonalization of quadratic forms by Gauss elimination. *Management Science*
(January): 371-379. (JSTOR link).

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

Belko, M. E., T. S. Reed and K. A. Heppard. 2006. Building and maintaining technical relationships: An evaluation of the In-Q-Tel Model. *
The Journal of Cost Analysis & Management* 8(1): 85-95.

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).

Belser, F. C. 1919. Rapid calculation of compound interest processes. *Journal of Accountancy*
(April): 241-248.

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, A. 2015. *The Magic of Math: Solving for x and Figuring Out
Why*. Basic Books.

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.

Berkowitz, J., P. Christoffersen and D.
Pelletier. 2011. Evaluating value-at-risk models with desk-level data. *Management Science*
(December): 2213-2227.

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. (JSTOR
link).

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).

Bessiere, F. and E. A. Sautter. 1968. Optimization and suboptimization: The method of extended models in the non-linear case. *Management Science*
(September): 1-11. (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).

Birnberg, J. G. and R. J. A. Pratt. 1966. Better estimates of confidence intervals for very low error rate
population. *Management Science* (June): B482-B488. (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.

Bonabeau, E. 2002. Predicting the unpredictable. *Harvard Business Review* (March): 109-116. (Using agent-based modeling, i.e., sophisticated computer
simulations, to predict, shape and control emergent phenomena, i.e., phenomena that occur as a result of collective group behavior).

Bonabeau, E. 2003. Don't trust your gut. *Harvard Business Review*
(May): 116-123. (Discussion of when to use a new set of analytical tools and
some old ones. Agent-based modeling, open-ended artificial evolution,
interactive evolution, interactive open-ended search, decision trees, real
options, simulation modeling, scenario planning, optimization, and data mining).

Book, S. A. 2006. Unbiased percentage-error CERs with smaller standard
errors. *The Journal of Cost Analysis & Management* 8(1): 55-72.

Boot, J. C. G. 1961. Notes on quadratic
programming: The Kuhn-Tucker and Theil-Van de Panne conditions, degeneracy, and
equality constraints. *Management Science* (October): 85-98. (JSTOR
link).

Boot, J. C. G. 1962. On trivial and binding constraints in programming problems. *Management Science* (July): 419-441.
(JSTOR link).

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).

Bovaird, R. L. 1961. Characteristics of optimal maintenance policies. *Management Science* (April): 238-253.
(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.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. *Abacus*
38(2): 263-279.

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.

Briskin, L. E. 1966. A method of unifying multiple objective functions. *Management Science*
(June): B406-B416. (JSTOR link).

Briskin, L. E. 1966. Selecting delivery dates in the tanker scheduling problem. *Management Science*
(February): B224-B235. (JSTOR link).

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.

Broido, A., R. J. McConnen and W. G. O'Regan. 1965. Some operations research applications in the conservation of wildland resources. *Management Science*
(July): 802-814. (JSTOR link).

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.

Burt, O. R. 1964. Optimal resource use over time with an application to ground water. *Management Science*
(September): 80-93. (JSTOR link).

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.

Campbell, J. F., A. T. Ernst and M. Krishnamoorthy. 2005. Hub arc location problems: Part I: Introduction and results. *Management Science*
(October): 1540-1555. (JSTOR link).

Campbell, J. F., A. T. Ernst and M. Krishnamoorthy. 2005. Hub arc location problems: Part II: Formulations and optimal algorithms. *Management Science*
(October): 1556-1571. (JSTOR link).

Candler, W. and R. J. Townsley. 1964. The
maximization of a quadratic function of variables subject to linear inequalities.
*Management Science* (April): 515-523.
(JSTOR link).

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.

Carr, C. R. and C. W. Howe. 1962. Optimal service
policies and finite time horizons. *Management Science* (October):
126-140. (JSTOR
link).

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

Caster, D., B. Mittag and C. A. Scheraga. 2003. Application of
digital analysis to assess the quality and usability of the ATA database. *Journal
of Forensic Accounting* (4): 95-104.

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).

Chambers, R. J. 1967. The mathematics of accounting and estimating. *Abacus* 3(2): 163-180.

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 M. J. L. Kirby. 1967. Some special P-models in chance-constrained programming.
*Management Science* (November): 183-195. (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, D. B. Learner and E. F. Snow. 1968. Note on an application of a goal programming model for media planning. *Management Science*
(April): B431-B436. (JSTOR link).

Charnes, A., W. W. Cooper, J. K. DeVoe and D. B. Learner.
1966. DEMON: Decision mapping via optimum go-no networks - A model for marketing
new products. *Management Science* (July): 865-887. (JSTOR
link).

Charnes, A. W. W. Cooper, J. K. Devoe and D. B. Learner. 1968. DEMON, Mark II: An extremal equation approach to new product marketing. *Management Science*
(May): 513-524. (JSTOR link).

Charnes, A., W. W. Cooper, J. K. DeVoe and D. B. Learner. 1968. DEMON Mark II: Extremal equations solution and approximation. *Management Science*
(July): 682-691. (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): B423-B430. (JSTOR
link). 1968. Errata: A goal programming model for media planning. *Management Science*
(June): B643. (JSTOR link).

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, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. *Management Science* (August):
B531-B537. (JSTOR link).

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

Chen, Y., L. Cheng and W. Hsu. 2013. A new approach to the group ranking problem: Finding consensus ordered segments from users' preference data.
*Decision Sciences* 44(6): 1091-1119.

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).

Chesley, G. R. 1986. Interpretation of uncertainty expressions. *Contemporary Accounting Research* 2(2): 179-199.

Chesley, G. R. 1986. Interpretations des expressions d'incertitude. *Contemporary Accounting Research* 2(2): 200-221.

Chick, S. E. and P. Frazier. 2012. Sequential sampling witheconomics of selection procedures. *Management Science*
(March): 550-569.

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.

Clottey, T. and W. C. Benton Jr. 2013. Guidelines for improving the power values of statistical tests for nonresponsive bias assessment in OM
research. *Decision Sciences* 44(4): 797-812.

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).

Cocks, K. D. 1968. Discrete stochastic programming. *Management Science* (September): 72-79.
(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).

Comstock, L. K. 1918. A method for a compensated wage by index numbers. *Journal of Accountancy* (July): 1-22.

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, G. 1967. METRI and the allowance list problem. *Management Science* (February): B293-B326. (JSTOR
link).

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.

Craig, R. and M. Tippett. 1987. Estimating
current cost depreciation expense using numerical analysis and the STAPOL technique:
A pedagogic exposition. *Abacus* 23(2): 141-156.

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).

Cuadrado-Gallego, J. J., O. Marban, A. de Amescua and M. I. Sanchez. 2004. The importance of rating level selection for input variables to
determine accurate estimations in parametric mathematical models. *The Journal of Cost Analysis & Management* 6(1): 14-20.

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).

Cyert, R. M., H. J. Davidson and G. L. Thompson. 1962. Estimation of the allowance for doubtful accounts by Markov chains. *Management Science*
(April): 287-303. (JSTOR link).

Cyert, R. M., J. G. March and W. H. Starbuck. 1961. Two experiments on bias and conflict in organizational estimation. *Management Science*
(April): 254-264. (JSTOR link).

Dadayan, V. and Y. Chernyak. 1961. Mathematical methods in economics. *Management Science* (July): 323-334.
(JSTOR link).

Dalenius, T. 1968. A feasible approach to general purpose sampling design. *Management Science* (September): 110-113.
(JSTOR link).

Dalton, R. E. and R. W. Llewellyn. 1966. An extension of the Gomory mixed-integer algorithm to mixed-discrete
variables. *Management Science* (March): 569-575. (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.

Davenport, T. H. 2006. Competing on analytics. *Harvard Business Review* (January): 98-107.
("Some companies have built their very businesses on their ability to
collect, analyze, and act on data. Every company can learn from what these firms
do." Some applications include: 1) Simulating and optimizing supply chain
flows, reducing inventory and stock-outs, 2) Identifying customers with the
greatest profit potential, 3) Identifying the price that will maximize yield or
profit, 4) Selecting the best employees for tasks or jobs, 5) Detecting and
minimizing quality problems, 6) Proving a better understanding of the drivers of
financial performance including nonfinancial factors, 7) Improving quality,
efficacy and safety of products and services).

Davenport, T. H. 2009. How to design smart business experiments. *Harvard Business Review* (February): 68-76.

Davenport, T. H. 2013. Analytics 3.0. *Harvard Business Review* (December): 64-72.

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).

De Cani, J. S. 1964. A dynamic programming algorithm for embedded Markov chains when the planning horizon is at infinity. *Management Science*
(July): 716-733. (JSTOR link).

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 G. J. Glasser. 1968. A Markovian analysis of the life of newspaper subscriptions. *Management Science*
(February): B283-B293. (JSTOR link).

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. 1962. On sequential decisions and Markov chains. *Management Science* (October): 16-24. (JSTOR
link).

Derman, C. 1963. Optimal replacement and maintenance under Markovian deterioration with probability bounds on failure. *Management Science*
(April): 478-481. (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.

Dietrich, J. R. 1984. Discussion of methodological issues related to the estimation of financial distress
prediction models. *Journal of Accounting Research *(Studies on Current
Econometric Issues in Accounting Research): 83-86. (JSTOR
link).

Dietzenbacher, E. (ed) and M. L. Lahr (ed). 2005. *Wassily Leontief and Input-Output Economics*.
Cambridge University Press.

Dillon, G. J. 1984. Getting the most from your forecasting system. *Management Accounting*
(April): 28-32.

Dillon, J. D. 1956. Geographical distribution of production in multiple plant operations. *Management Science*
(July): 353-365. (JSTOR link).

Dinkelbach, W. 1967. On nonlinear fractional programming. *Management Science* (March): 492-498. (JSTOR
link).

Dino, R. N. and L. W. Dino. 1980. A sure-fire method to improve budget cycling. *Management Accounting*
(January): 34-41.

Dittman, D. and P. Prakash. 1979. Cost variance investigation: Markovian control versus optimal control. *The Accounting Review*
(April): 358-373. (JSTOR link).

Dodson, J. W. 1967. A long-range forecasting and planning technique. *Management Accounting*
(December): 9-22.

Dopuch, N. 1963. Mathematical programming and accounting approaches to incremental cost analysis. *The Accounting Review*
(October): 745-753. (JSTOR
link).

Dopuch, N. and R. Watts. 1972. Using time-series models to assess the significance of accounting changes. *Journal of Accounting Research *(Spring): 180-194.
(JSTOR
link).

Dorn, W. S. 1963. Non-linear programming - A survey. *Management Science* (January): 171-208. (JSTOR
link).

Dovich, R. A. 1992. *Quality Engineering Statistics*. American Society for Quality.

Downing, D. and J. Clark. 1996. *Forgotten Statistics: A Self-Teaching Refresher Course*. Barrons Educational Series.

Downing, D. and J. Clark. 1997. *Statistics the Easy Way (Easy Way Series)*. 3rd ed. Barron's Educational Series.

Draper, N. R. and H. Smith. 1998. *Applied Regression Analysis, Includes disk (Wiley Series in Probability and Statistics)*.
Wiley-Interscience.

Dreyfus, S. E. 1957. An analytic solution of the warehouse problem. *Management Science*
(October): 99-104. (JSTOR link).

Driebeek, N. J. 1966. An algorithm for the solution of mixed integer programming problems. *Management Science*
(March): 576-587. (JSTOR link).

Drui, A. B. 1963. The use of regression equations to predict manpower requirements. *Management Science* (July):
669-677. (JSTOR link).

Drandell, M. 1975. A composite forecasting methodology for manpower
planning utilizing objective and subjective criteria. *The Academy of Management Journal*
18(3): 510-519. (JSTOR link).

Duff, R. A. 1958. Operations research and synthesis for understanding your business better. *N.A.A. Bulletin* (June): 79-86.

Duke, G. L., J. Neter and R. A. Leitch. 1982. Power characteristics of test statistics in the auditing environment: An empirical study.
*Journal of Accounting Research *(Spring): 42-67. (JSTOR link).

Dunlap, J. W. 1954. Would operations research help in your company? *N.A.C.A. Bulletin* (October): 242-250.

Dunmore, P. V. 1986. On the comparison of dollar-unit and stratified mean-per-unit estimators. *Contemporary Accounting Research* 3(1): 125-148.

Dworin, L. and R. A. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. *The Accounting Review*
(April): 218-241. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-Bayesian and moment bounds. *The Accounting Review*
(January): 36-57. (JSTOR link).

Dworin, L. and R. A. Grimlund. 1989. A comprehensive hypothesis testing approach to dollar unit sampling. *Contemporary Accounting Research*
5(2): 674-691.

Dyckman, T. R. 1988. The king's new cloths. *Accounting Horizons*
(June): 115-122. (Dyckman addresses the question of whether mathematical
modeling in managerial accounting has made a net positive contribution to
society).

Eastman, W. L. 1959. A note on the multi-commodity warehouse problem. *Management Science*
(April): 327-331. (JSTOR link).

Ecker, F., J. Francis, P. Olsson and K. Schipper. 2013. Estimation sample selection for discretionary accruals models. *Journal of Accounting and
Economics* (November-December): 190-211.

Edelman, F. 1960. Accounting and operations research - Example of a problem in marketing channels. *N.A.A. Bulletin*
(February): 27-36.

Edwards, J. R. and M. E. Parry. 1993. On the
use of polynomial regression equations as an alternative to difference scores in
organizational research. *The Academy of Management Journal* 36(6):
1577-1613. (JSTOR
link).

Eggleton, I. R. C. 1982. Intuitive time-series extrapolation. *Journal of Accounting Research *(Spring): 68-102.
(JSTOR link).

Eilon, S. 1960. A note on the optimal range. *Management Science* (October): 56-61.
(JSTOR link).

Eisemann, K. 1957. The trim problem. *Management Science* (April): 279-284.
(JSTOR link).

Eisemann, K. 1964. The generalized stepping stone method for the machine loading model. *Management Science*
(September): 154-176. (JSTOR link).

Eisenberg, E. 1961. Aggregation of utility functions. *Management Science* (July): 337-350. (JSTOR
link).

Eliason, A. L. 1972. A study of the effects of quantitative training. *The Academy of Management Journal* 15(2): 147-158.
(JSTOR link).

Elikai, F. and S. Moriarity. 1982. Variance analysis with PERT/COST. *The Accounting Review* (January): 161-170.
(JSTOR link).

Elliott, J. W. and H. L. Uphoff. 1972. Predicting the near term profit and loss statement with an econometric model: A
feasibility study. *Journal of Accounting Research *(Autumn): 259-274.
(JSTOR link).

Elliott, J. W. and P. Soelberg. 1971. Simulation exploration of the power of marginal regression analysis. *Decision Sciences* 2(3): 253-259.

Elmaghraby, S. E. 1960. Allocation under uncertainty when the demand has continuous D.F.. *Management Science*
(April): 270-294. (JSTOR link).

Elmaghraby, S. E. 1964. An algebra for the analysis of generalized activity networks. *Management Science* (April): 494-514.
(JSTOR link).

Emblemsvag, J. 2003. *Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks*.
John Wiley & Sons.

Emmons, H. 1968. A replenishment model for radioactive nuclide generators. *Management Science* (January): 263-274.
(JSTOR link).

Eppen, G. D. 1965. A dynamic analysis of a class of deteriorating systems. *Management Science*
(November): 223-240. (JSTOR link).

Epstein, M. J. and J. B. Epstein. 1974. An annotated
bibliography of scientific management and standard costing to 1920. *Abacus*
10(2): 165-174.

Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. *Management Accounting*
(October): 41-43.

Farag, S. M. 1968. A planning model for the divisionalized enterprise. *The Accounting Review*
(April): 312-320. (JSTOR
link). (An input-output model).

Farley, T. F. 1965. Linear what? *N.A.A. Bulletin *(February):
41-46. (Linear regression in budgeting).

Farmer, W. A. 1968. Multiple incentive contracts: An analytical technique. *Management Accounting*
(May): 18-24.

Felix, W. L. Jr. and R. A. Grimlund. 1977. A sampling model for audit tests of composite accounts. *Journal of Accounting Research *(Spring): 23-41.
(JSTOR link).

Feltham, G. A. 1970. Some quantitative approaches to planning for multiproduct production systems.
*The Accounting Review* (January): 11-26. (JSTOR
link).

Feltham, G. A. and J. S. Demski. 1970. The use of models in information evaluation. *The Accounting Review*
(October): 623-640. (JSTOR
link).

Fiacco, A. V. and G. P. McCormick. 1964. Computational algorithm for the sequential unconstrained minimization technique
for nonlinear programming. *Management Science* (July): 601-617. (JSTOR
link).

Fiacco, A. V. and G. P. McCormick. 1964. The sequential unconstrained minimization technique for nonlinear programming, a primal-dual method.
*Management Science* (January): 360-366. (JSTOR link).

Fiacco, A. V. and G. P. McCormick. 1966. Extensions of SUMT for nonlinear programming: Equality constraints and extrapolation. *Management Science*
(July): 816-828. (JSTOR link). (Sequential unconstrained minimization technique).

Fife, D. W. 1965. Scheduling with random arrivals and linear loss functions. *Management Science*
(January): 429-437. (JSTOR link).

Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. *Journal of Accounting Research *(Spring): 402-404.
(JSTOR link).

Finley, D. R. 1989. Decision theory analysis of audit discovery sampling. *Contemporary Accounting Research* 5(2): 692-719.

Finney, H. A. 1919. Introduction to actuarial science. *Journal of Accountancy* (November): 321-352.

Finney, H. A. 1919. Introduction to actuarial science. *Journal of Accountancy* (December): 435-450.

Fishburn, P. C. 1965. Independence, trade-offs, and transformations in bivariate utility functions. *Management Science*
(July): 792-801. (JSTOR link).

Fishburn, P. C. 1967. Methods of estimating additive utilities. *Management Science* (March): 435-453.
(JSTOR link).

Kennon, W. 1959. Inventory control and horse kicks. *N.A.A. Bulletin*
(January): 11-19. (Optimum amounts and locations of Ford service parts are
determined by a theory developed to predict the number of soldiers fatally
kicked by horses in the Prussian Army in 1898).

Feroz, E. H., S. Kim and R. L. Raab. 2005. Analytical procedures: A data envelopment
analysis approach. *Journal of Emerging Technologies in Accounting *(2): 17-31.

Ferrara, W. L. 1977. Probabilistic approaches to return on investment and residual income. *The Accounting Review*
(July): 597-604. (JSTOR link).

Ferrara, W. L. 1979. Fantasyland accounting research: Let's pretend... A comment. *The Accounting Review*
(January): 197-198. (JSTOR
link).

Ferrara, W. L. 1979. Probabilistic approaches to return on investment and residual income: A reply. *The Accounting Review*
(July): 650-651. (JSTOR link).

Ferratt, T. W. and V. A. Mabert. 1972. A description and
application of the Box-Jenkins methodology. *Decision Sciences* 3(4):
83-107. (The Box-Jenkins methodology refers to an approach to model building for
non-stationary time series).

Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. *Journal of Accounting Research *(Spring): 402-404.
(JSTOR link).

Finn, F. J. 1973. Integer programming, linear programming
and capital budgeting. *Abacus* 9(2): 180-192.

Fitch, W. C. 1959. Depreciation on mass properties - An application of statistical concepts. *N.A.A. Bulletin* (December):
39-50.

Fligstein, N. 1998. The politics of quantification. *Accounting, Organizations and Society* 23(3): 325-331.

Flood, M. M. 1958. Some experimental games. *Management Science* (October): 5-26.
(JSTOR link).

Ford, L. R. Jr. and D. R. Fulkerson. 1956. Solving the transportation problem. *Management Science* (October): 24-32.
(JSTOR link).

Ford, L. R. Jr. and D. R. Fulkerson. 1958. A suggested computation for maximal multi-commodity network flows. *Management Science*
(October): 97-101. (JSTOR link).

Fortune, B. D. 1979. The effects of signal probability on inspection accuracy in a microscopic
inspection task: An experimental investigation. *The Academy of Management Journal*
22(1): 118-128. (JSTOR link).

Foulkes, J. D., W. Prager and W. H. Warner. 1954. On bus schedules. *Management Science* (October): 41-48.
(JSTOR link).

Fox, B. 1966. Discrete optimization via marginal analysis. *Management Science*
(November): 210-216. (JSTOR
link).

Fox, B. 1968. (g, w)-Optima in Markov renewal programs. *Management Science* (November): 210-212.
(JSTOR link).

Fox, H. W. 1960. Sampling and statistics in accounting practice. *N.A.A. Bulletin *(December): 66.

Fox, H. W. 1961. Statistical error concepts related to accounting. *The Accounting Review* (April): 282-284.
(JSTOR link).

Fox, W. M. 1976. Reliabilities, means, and standard deviations
for LPC scales: Instrument refinement. *The Academy of Management Journal*
19(3): 450-461. (JSTOR
link).

Frank, C. R. Jr. 1965. A note on the assortment problem. *Management Science* (May): 724-726.
(JSTOR link).

Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. *The Accounting Review*
(July): 516-525. (JSTOR
link).

Franke, R. 1976. Costing with matrix analysis. *Management Accounting*
(April): 44-46, 53.

Frecka, T. J. and W. S. Hopwood. 1983. The effects of outliers on the cross-sectional distributional properties of financial ratios.
*The Accounting Review* (January): 115-128. (JSTOR link).

Freeman, J. B. Jr. 1966. PERT/cost - An informal approach to fundamentals. *Management Accounting*
(April): 19-26.

Freeman, J. M. 1962. Determination of optimum production quantities. *N.A.A. Bulletin *(February): 91-93.

Freimer, M. and L. S. Simon. 1967. The evaluation of potential new product alternatives. *Management Science* (February):
B279-B292. (JSTOR link).

Friedrich, R. J. 1982. In defense of multiplicative terms in multiple regression equations. *American Journal of Political Science* (26): 797-833.

Froemke, R. L., R. M. Adelson, S. F. Stasch and D. B. Montgomery. 1967. Free for all. *Management Science*
(April): B533-B539. (JSTOR link).

Fromovitz, S. 1965. Non-linear programming with randomization. *Management Science*
(July): 831-846. (JSTOR link).

Frost, P. A. and H. Tamura. 1982. Jackknifed ratio estimation in statistical auditing. *Journal of Accounting Research *(Spring): 103-120.
(JSTOR link).

Frost, P. A. and H. Tamura. 1986. Accuracy of auxiliary information interval estimation in statistical auditing. *Journal of Accounting Research *(Spring): 57-75.
(JSTOR link).

Fulkerson, D. R. 1959. Increasing the capacity of a network: The parametric budget problem. *Management Science*
(July): 472-483. (JSTOR link).

Gambling, T. 1971. Input-output analysis and the cost model: A reply. *The Accounting Review*
(April): 376-379. (JSTOR
link).

Gambling, T. E. and A. Nour. 1970. A note on input-output analysis: Its uses in macro-economics and micro-economics. *The Accounting Review* (January): 98-102.
(JSTOR link).

Gamoneda, R. G. 1967. Time to double at compound interest. *The Accounting Review* (January): 132-134.
(JSTOR link).

Gao, L., S. H. Xu and M. O. Ball. 2012. Managing an available-to-promise assembly system with dynamic short-term pseudo-order
forecast. *Management Science* (April): 770-790.

Gargiulo, G. R. 1965. Critical path methods. *N.A.A. Bulletin *(January): 3-16.

Garstka, S. J. 1977. Models for computing upper error limits in dollar-unit sampling. *Journal of Accounting Research *(Autumn): 179-192.
(JSTOR link).

Gaynor, E. W. 1954. Use of control charts in cost control. *N.A.C.A. Bulletin*** **(June): 1300-1309.

Gaynor, E. W. 1956. Reliability of sampling plans in auditing. *The Accounting Review*
(April): 253-257. (JSTOR
link).

Gaynor, E. W. 1957. Statistical testing of relationships used in cost planning and allocation. *N.A.C.A. Bulletin*
(May): 1114-1122.

Geoffrion, A. M. 1966. Strictly concave parametric programming, Part I: Basic theory. *Management Science* (November): 244-253.
(JSTOR link).

Geoffrion, A. M. 1967. Stochastic programming with aspiration or fractile criteria. *Management Science* (May): 672-679.
(JSTOR link).

Geoffrion, A. M. 1967. Strictly concave parametric programming, Part II: Additional theory and computational considerations. *Management Science*
(January): 359-370. (JSTOR link).

Gessford, G. N. 1968. Utilizing CPM/cost in nondefense industries. *Management Accounting* (January): 52-57.

Gessford, J. 1959. Scheduling the use of water power. *Management Science* (January): 179-191.
(JSTOR
link).

Giesecke, K., B. Kim and S. Zhu. 2011. Monte
Carlo algorithms for default timing problems. *Management Science*
(December): 2115-2129.

Giffler, B. 1965. Mathematical solution of parts requirements problems. *Management Science*
(July): 847-867. (JSTOR link).

Gilchrist, M., D. D. Pattison and R. J. Kudla. 1985. Controlling indirect costs with headcount
forecast algorithms. *Management Accounting *(August): 46-51.

Givens, H. R. 1966. An application of curvilinear break-even analysis. *The Accounting Review*
(January): 141-143. (JSTOR
link).

Glaser, E. 1955. Towards an integrated framework of data analysis. *Management Science*
(January): 173-176. (JSTOR
link).

Glasser, G. J. 1959. Game theory and cumulative voting for corporate directors. *Management Science*
(January): 151-156. (JSTOR link).

Glover, F. 1966. Generalized cuts in Diophantine programming. *Management Science*
(November): 254-268. (JSTOR link).

Glover, F. 1969. Management decision and integer programming. *The Accounting Review* (April): 300-303.
(JSTOR link).

Glover, F. 1972. Comment on a note by Currin and Spivey. *The Accounting Review* (January): 147.
(JSTOR link).

Godfrey, J. and J. Neter. 1984. Bayesian bounds for monetary unit sampling in accounting and auditing. *Journal of Accounting Research *(Autumn): 497-525.
(JSTOR link).

Goetz, B. E. 1967. Mathematics as a language or, conversation with a computor. *The Academy of Management Journal*
10(3): 287-291. (JSTOR link).

Goetz, B. E. 1973. A note on discounted cash flow examples: A reply. *The Accounting Review* (January): 135-136.
(JSTOR link).

Goldratt, E. M. 1990. *The Haystack Syndrome: Sifting Information Out of the Data Ocean*. New York:
North River Press. (Summary).

Goldthorpe, J. H. 2001. Causation, statistics & sociology. *European Sociological Review* (17): 1-20.

Golembiewski, R. T., S. Yeager and R. Hilles. 1975. Factor analysis of some flexitime effects: Attitudinal and behavioral consequences of a structural
intervention. *The Academy of Management Journal* 18(3): 500-509. (JSTOR
link).

Gonedes, N. J. 1970. Accounting for managerial control: An application of chance-constrained programming.
*Journal of Accounting Research *(Spring): 1-20. (JSTOR
link).

Gonedes, N. J. 1971. Optimal timing of control messages for a two-state Markov process. *Journal of Accounting Research *(Autumn): 236-252.
(JSTOR link).

Gonick, L. and W. Smith. 1994. *The Cartoon Guide to Statistics*. Harper Collins.

Goode, H. H. 1958. Greenhouses of science for management. *Management Science*
(July): 365-381. (JSTOR link).

Gordon, L. A. 1972. Comment on the value of R^{2} in regression analysis. *The Accounting Review*
(April): 356-357. (JSTOR link).

Grant, R. B. 1961. Mathematically influenced decision-making. *N.A.A. Bulletin *(January): 33-44.

Grawoig, D. E. 1965. Decision accounting. *The Accounting Review*
(January): 220-222. (JSTOR
link).

Green, D. Jr. 1963. A schema for interest formulae. *The Accounting Review*
(October): 833-834. (JSTOR
link).

Green, T. B., W. B. Newsom and S. R. Jones. 1977. A survey of
the application of quantitative techniques to production/operations management
in large corporations. *The Academy of Management Journal* 20(4): 669-676.
(JSTOR link).

Greenball, M. N. 1971. A statistical model of earnings estimation. *Journal of Accounting Research *(Empirical Research in
Accounting: Selected Studies): 172-190. (JSTOR
link).

Greenlaw, P. S. 1963. Designing parametric equations for business games. *The Academy of Management Journal*
6(2): 150-159. (JSTOR link).

Griffin, C. H. and T. H. Williams. 1962. A comparative analysis of accounting and mathematics. *The Accounting Review*
(July): 410-414. (JSTOR link).

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

Grimlund, R. A. 1990. Combined monetary unit sampling from several independent
populations: Sample size planning and sample evaluation with the moment method. *Contemporary Accounting Research*
6(2): 446-484.

Grimlund, R. A. and W. L. Felix, Jr. 1987. Simulation evidence and analysis of alternative methods of evaluating dollar-unit
samples. *The Accounting Review* (July): 455-479. (JSTOR link).

Groves, R., R. Manes and R. Sorensen. 1970. The application of the Hirsch-Dantzig "fixed charge" algorithm to profit planning: A formal statement of product profitability analysis.
*The Accounting Review* (July): 481-489. (JSTOR
link).

GrubbstrĂ¶m, R. W. 1967. On the application of the Laplace transform to certain economic problems. *Management Science*
(March): 558-567. (JSTOR link).

GuillĂ©n, M. F. 1997. Scientific management's lost aesthetic: Architecture, organization, and the Taylorized beauty of the
mechanical. *Administrative Science Quarterly* 42(4): 682-715. (JSTOR
link).

Gulledge, T. R., N. K. Womer and M. M. Tarimcilar. 1985. Discrete dynamic optimization model for made-to-order cost analysis. *Decision
Sciences* (Winter): 73-90.

Gupta, J. N. D. and R. M. Wyskida. 1972. A methodology for decision making through queuing analysis. *Decision Sciences*
3(3): 1-14.

Gupta, P. 2004. *Six Sigma Business Scorecard: Ensuring Performance for Profit*. McGraw-Hill.

Gutjahr, A. L. and G. L. Nemhauser. 1964. An algorithm for the line balancing problem. *Management Science* (November):
308-315. (JSTOR link).

Gynther, R. S. 1963. Improving separation of fixed and variable expenses. *N.A.A. Bulletin *(June): 29-38. (Using the
least squares method and correlation analysis).

Hadley, S. W. 2004. Safety inventory analysis: Why and how? *Strategic Finance*
(September): 26-33.

Hale, J. A. and L. J. Ryan. 1979. Decision science and the management accountant. *Management Accounting* (January):
42-45.

Hall, E. J. and R. J. Kolkmann. 1976. A vote for the probabilistic pro forma income statement. *Management Accounting*
(January): 45-48.

Hall, T. W., A. W. Higson, B. J. Pierce, K. H. Price and C. J. Skousen. 2012. Haphazard sampling: Selection biases induced by
control listing properties and the estimation consequences of these biases. *Behavioral Research In Accounting*
24(2):101-132.

Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. *The Accounting Review* (October): 578-593.
(JSTOR link).

Hamlen, S. S., W. A. Hamlen, Jr. and J. Tschirhart. 1980. The use of the generalized Shapley allocation in joint cost allocation. *The Accounting Review*
(April): 269-287. (JSTOR link).

Hanna, R. A. 1953. Applying statistics to checking of venders' invoices. *N.A.C.A. Bulletin* (December): 503-511.

Hansen, D. R. and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. *The Accounting Review*
(January): 109-123. (JSTOR link).

Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. *The Accounting Review*
(April): 323-345. (JSTOR link).

Harper, D. O. 1968. Project management as a control and planning tool in the decentralized company. *Management Accounting* (November): 29-34.

Harrison, K. E. and L. A. Tomassini. 1989. Judging the probability of a contingent loss: An empirical study. *Contemporary Accounting Research*
5(2): 642-648.

Harrison, K. E. and L. A. Tomassini. 1989. L'evaluation de la probabilite des pertes eventuelles: Une etude empirique. *Contemporary Accounting
Research* 5(2): 649-656.

Harrison, N. T. 1949. Ready determination of economic lot size in small and large companies. *N.A.C.A. Bulletin*
(February 15): 729-735.

Hart, A. L. 1956. Using probability for economy in cost control. *N.A.C.A. Bulletin*
(October): 257-263.

Hartley, H. O. and R. R. Hocking. 1963. Convex programming by tangential approximation. *Management Science* (July): 600-612.
(JSTOR link).

Hartley, H. O., R. R. Hocking and W. P. Cooke. 1967. Least squares fit of definite quadratic forms by convex programming. *Management Science*
(July): 913-925. (JSTOR link).

Hartley, R. V. 1968. Operations research and its implications for the accounting profession. *The Accounting Review*
(April): 321-332. (JSTOR link).

Hartley, R. V. 1970. Some extensions of sensitivity analysis. *The Accounting Review*
(April): 223-234. (JSTOR link).

Hartley, R. V. 1973. A note on quadratic programming in a case of joint production: A reply.
*The Accounting Review* (October): 771-774. (JSTOR
link).

Hartmann, F. G. H. and F. Moers. 1999. Testing contingency hypotheses in budgetary research: An evaluation of the use of
moderated regression analysis. *Accounting, Organizations and Society* 24(4): 291-315.

Harvard Business Review. 1924. Cotton forecasting: A method of determining in November the advisability of holding the
crop. *Harvard Business Review* (January): 225-232.

Harvard Business Review. 1929. Case studies in business: The Waldman Company. *Harvard Business Review*
(April): 362-366. (Statistical methods (least squares) applied to car sales).

Haskins, M. 2002. Instant insight. *Strategic Finance*
(September): 42-47. (Analytic tools referred to as Delta Factor reference tables
provide help with what-if scenarios and industry comparisons).

Hassan, N., R. P. Marquette and J. M. McKeon, Jr.
1978. Sensitivity analysis: An accounting tool for decision-making. *Management Accounting* (April): 43-50.

Hastie, T., R. Tibshirani and J. Friedman. 2009. *The
Elements of Statistical Learning: Data Mining, Inference, and Prediction, second
edition*. Springer.

Harvard Business Review. 1925. Case studies in business: Certain limitations in the application of scientific management. *Harvard Business Review*
(October): 106-111.

Havard, R. J. 1958. Setting standard task for a wire machine
operator. *N.A.A. Bulletin* (October): 75-80.

Hawkes, E. M. and E. D. White III. 2007. Predicting the cost per flying
hour for the F-16 using programatic and operational data. *The Journal of
Cost Analysis & Management* 9(1): 15-27.

Hawthorne, W. H. and H. C. Herring, III. 1975. A
quantitative approach to the illustration of the percentage-of-completion method.
*The Accounting Review* (July): 615-616. (JSTOR
link).

Hayes, R. H., and K. B. Clark. 1985. Explaining Observed productivity
differentials between plants: Implication for operations research. *Interfaces*
(November-December): 3-14.

Hayya, J., W. Ferrara and E. Saniga. 1975. Extending the applicability of probabilistic management planning and control models: A comment.
*The Accounting Review* (October): 826-831. (JSTOR link).

Hayya, J. C., W. L. Ferrara and E. M. Saniga. 1978. On the appropriate size of samples in χ^{2} tests: A reply
to Kottas and Lau. *The Accounting Review* (January): 252-259.
(JSTOR link).

Heard, E., C. Konstans and J. D. Edwards. 1974. Demonstrating the conceptual significance of the matrix inverse. *The Accounting Review*
(April): 377-381. (JSTOR link).

Heller, J. and G. Logemann. 1962. An algorithm
for the construction and evaluation of feasible schedules. *Management Science*
(January): 168-183. (JSTOR
link).

Hensher, D. A. and S. Jones. 2007. Forecasting
corporate bankruptcy: Optimizing the performance of the mixed Logit model. *Abacus*
43(3): 241-264.

Herbert, L. 1946. Practical sampling for auditors. *The Accounting Review* (October): 386-390.
(JSTOR link).

Herring, D. R. 1969. Statistical estimations of historical distribution cost. *Management Accounting*
(October): 42-46.

Hespos, R. F. and P. A. Strassman. 1956. Stochastic decision trees for the analysis of investment decisions. *Management
Science *(August): 244-259.

Hesse, R. 1972. Solution of the shortest route problem using the assignment technique. *Decision Sciences* 3(1): 1-13.

Heuser, F. L. 1969. Financial statement analysis for management. *Management Accounting*
(February): 23-28.

Hicks, H. G. 1960. An approach to quantitative analysis for organization.
*The Journal of the Academy of Management* 3(3): 155-160. (JSTOR
link).

Hicks, H. G. and B. B. Graves. 1963. Is there an organizational multiplier? *The Academy of
Management Journal* 6(1): 70-78. (JSTOR
link).

Hicks, J. O. Jr. 1978. The application of
exponential smoothing to standard cost systems. *Management Accounting*
(September): 28-32, 53.

Hill, L. S. 1963. The application of queuing theory to the span of control. *The
Academy of Management Journal* 6(1): 58-69. (JSTOR
link).

Hill, L. S. 1963. Some Comments on "Queuing
theory revisited". *The Academy of Management Journal* 6(3): 245-246.
(JSTOR link).

Hill, L. S. 1964. Queuing theory revisited once again.
*The Academy of Management Journal* 7(4): 317. (JSTOR
link).

Hill, L. S. 1965. Perspective: Some possible pitfalls in the design and use of PERT networking. *The Academy of Management Journal*
8(2): 139-145. (JSTOR link).

Hillier, F. S. 1967. Chance-constrained programming with 0-1 or bounded continuous decision variables. *Management Science*
(September): 34-57. (JSTOR link).

Hillier, F. S. and M. M. Connors.
1966. Quadratic assignment problem algorithms and the location of indivisible
facilities. *Management Science* (September): 42-57. (JSTOR
link).

Hilton, R. W. 1985. *Probabilistic Choice Models and Information*. * Studies in Accounting Research* (24).
American Accounting Association.

Hinich, M. and J. U. Farley. 1966. Theory and application of an estimation model for time series with
nonstationary means. *Management Science* (May): 648-658. (JSTOR
link).

Hirsch, W. Z. 1955. A sampling technique for
prorating delivery costs. *N.A.C.A. Bulletin*
(February): 805-812.

Hoffman, A. J. and R. M. Karp. 1966. On nonterminating stochastic games. *Management Science*
(January): 359-370. (JSTOR
link).

Holt, D. L. and P. C. Morrow. 1992. Risk
assessment judgments of auditors and bank lenders: A comparative analysis of
conformance to Bayes' theorem. *Accounting, Organizations and Society*
17(6): 549-559.

Hoogduin, L. A., T. W. Hall and J. J. Tsay. 2010. Modified Sieve sampling:
A method for single- and multi-stage probability-proportional-to-size sampling. *Auditing: A Journal of Practice &
Theory* 29(1): 125-148.

Hopwood, W., J. McKeown and J. Mutchler. 1988. The sensitivity of financial distress prediction models to departures from normality. *
Contemporary Accounting Research* 5(1): 284-298.

Hopwood, W. S. 1980. On the automation of the Box-Jenkins modeling procedures: An algorithm
with an empirical test. *Journal of Accounting Research *(Spring): 289-296.
(JSTOR
link).

Hopwood, W. S. and J. C. McKeown. 1981. An evaluation of univariate time-series earnings models and their
generalization to a single input transfer function. *Journal of Accounting Research *(Autumn): 313-322.
(JSTOR link).

Hopwood, W. W. and J. C. McKeown. 1986. *Univariate Time-Series Analysis of Quarterly Earnings: Some Unresolved Issues*. * Studies in Accounting Research*
(25). American Accounting Association.

Hosford, J. E. 1963. Optimal allocation of leased communication lines. *Management Science* (July): 613-622.
(JSTOR link).

Hosmer, D. W. and S. Lemeshow. 2001. *Applied Logistic Regression, Textbook and Solutions Manual (Wiley Series in Probability and Statistics)*. Wiley.

Houk, L. E. 1965. The cost side of NASA PERT and companion cost. *N.A.A. Bulletin *(July): 33-40.

House, W. C. Jr. 1966. The usefulness of sensitivity analysis in capital investment decisions. *Management Accounting*
(February): 22-29.

Howard, R. A. 1966. Dynamic programming. *Management Science* (January): 317-348. (JSTOR
link).
1966. Errata: Dynamic programming. *Management Science* (September): 154. (JSTOR link).

Hua, Z., Y. Wang, X. Xu, B. Zhang and L. Liang. 2007. Predicting
corporate

financial distress based on integration of support vector
machine and logistic regression. *Expert Systems with Applications*
33(2): 434-440.

Hubbard, C. L. and A. Kraft. 1972. Programmed decision structures - Functional approach to quantitative undergraduate core. *Decision Sciences*
3(2): 127-138.

Huefner, R. J. 1971. Analyzing and reporting sensitivity data. *The Accounting Review*
(October): 717-732. (JSTOR link).

Huff, D. and I. Geis. 1954. *How to Lie With Statistics*. W. W. Norton
& Company.

Hughes, W. E. 2003. Use of a single regression model to estimate missile system development cost. *The Journal of Cost Analysis & Management*
5(2): 59-75.

Huss, H. F. and R. L. Trader. 1986. A note on optimal sample sizes in compliance tests using a formal
Bayesian decision-theoretic approach for finite and infinite populations. *Journal of Accounting Research *(Autumn): 394-399.
(JSTOR link).

Hyndman, R. J. and G. Athanasopoulos. Not dated. *Forecasting: Principles and Practice*. Online Textbook.

Ijiri, Y. and G. L. Thompson. 1970. Applications of mathematical control theory to accounting and budgeting (The continuous
wheat trading model). *The Accounting Review* (April): 246-258. (JSTOR
link).

Ijiri, Y. and R. A. Leitch. 1980. Stein's paradox and audit sampling. *Journal of Accounting Research *(Spring): 91-108.
(JSTOR
link).

Ijiri, Y. and R. S. Kaplan. 1970. Sequential models in probabilistic depreciation. *Journal of Accounting Research *(Spring): 34-46.
(JSTOR
link).

Ijiri, Y. and R. S. Kaplan. 1971. A model for integrating sampling objectives in auditing. *Journal of Accounting Research *(Spring): 73-87.
(JSTOR link).

Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives - A reply. *The Accounting Review*
(July): 773-774. (JSTOR link).

Irish, R. R. 1965. Managerial use of operations research. *N.A.A. Bulletin *(April): 19-24.

Isbell, J. R. and W. H. Marlow. 1961. On an industrial programming problem of Kantorovich. *Management Science*
(October): 13-17. (JSTOR
link).

Ismail, B. E. 1987. Some time series properties of corporate cash recovery rates. *Contemporary Accounting Research* 4(1): 76-88.

Jaedicke, R. K. 1958. Some notes on product-combination decisions. *The Accounting Review*
(October): 596-601. (JSTOR link).

Jaedicke, R. K. and A. A. Robichek. 1964. Cost-volume-profit analysis under conditions of uncertainty. *The Accounting Review*
(October): 917-926. (JSTOR
link).

Jagannathan, R. 1966. On some properties of programming problems in parametric form pertaining
to fractional programming. *Management Science* (March): 609-615. (JSTOR
link).

Janert, P. K. 2010. *Data Analysis with Open Source Tools*. O'Reilly Media.

Jaynes, E. T. 2003. *Probability Theory: The Logic of Science*. Cambridge University Press.

Jean, W. H. 1968. Operations research for the accountant. *Management Accounting* (February): 27-31.

Jennings, N. H. and J. H. Dickins. 1958. Computer simulation of peak hour operations in a bus terminal. *Management Science*
(October): 106-120. (JSTOR link).

Jennings, R. M. 1960. An algebraic model for working capital. *The Accounting Review*
(April): 316-317. (JSTOR
link).

Jensen, D. L. and A. D. Bailey, Jr. 1975. Discriminant analysis as an aid to employee selection: A comment. *The Accounting Review*
(July): 588-592. (JSTOR
link).

Jensen, E. L. 1967. Extensions of Amoroso-Robinson's formula. *Management Science* (May): 712-722.
(JSTOR link).

Jensen, R. E. 1967. A multiple regression model for cost control - Assumptions and limitations. *The Accounting Review* (April):
265-273. (JSTOR link).

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).

Jensen, R. E. and C. T Thomsen. 1968. Statistical analysis in cost measurement and control. *The Accounting Review*
(January): 83-93. (JSTOR
link).

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

Johnson, G. L. and S. S. Simik, II. 1971. Multiproduct C-V-P analysis under uncertainty. *Journal of Accounting Research *(Autumn): 278-286.
(JSTOR link).

Johnson, J. R., R. R. Rice and R. A. Roemmich.
1980. Pictures that lie: The abuse of graphs in annual reports. *Management Accounting*
(October): 50-56.

Johnston, J. 1960. *Statistical Cost Control*. New York: McGraw-Hill.

Johnston, J. 1963. *Econometric Methods*. New York: McGraw-Hill.

Johnstone, D. J. 2011. Economic interpretation of
probabilities estimated by maximum likelihood or score. *Management Science*
(February): 308-314.

Jones, C. H. 1967. Parametric production planning. *Management Science* (July): 843-866. (JSTOR
link).

Jones, D. J. 1991. JIT & the EOQ model: Odd couple no more.* Management Accounting* (February): 54-57.

Jones, G. M. 1965. Linear algebra for the neophyte. *The Accounting Review*
(July): 636-640. (JSTOR
link).