Ailman, H. B. 1950. Basic organizational planning to tie in with responsibility accounting. N.A.C.A. Bulletin (May): 1107-1117.

Alford, L. P. 1928. Laws of Management Applied to Manufacturing. Ronald Press.

Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.

Anderson, H. W. 1960. Net profit allocation in a retail chain. N.A.A. Bulletin (February): 47-52.

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Anthony, R. 1988. The Management Control Function. Boston: Harvard Business School Press.

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718. (JSTOR link).

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Armstrong, G. F. 1960. Performance information through responsibility reporting. N.A.A. Bulletin (March): 89-93.

Arunachalam, V. and G. Beck. 2002. Functional fixation revisited: The effects of feedback and repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society 27(1-2): 1-25.

Baiman, S. and J. Noel. 1985. Noncontrollable costs and responsibility accounting. Journal of Accounting Research (Autumn): 486-501. (JSTOR link).

Baiman, S. and M. V. Rajan. 1995. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research (Studies on Managerial Accounting): 135-164. (JSTOR link).

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Belkaoui, A. 1981. The relationship between self-disclosure style and attitudes to responsibility accounting. Accounting, Organizations and Society 6(4): 281-289.

Blood, W. J. 1963. Achieving a responsibility basis for management performance evaluation. N.A.A. Bulletin (September): 23-27.

Bowen, C. E. Jr. 1964. Expense control must focus on responsibility. N.A.A. Bulletin (November): 46-48 .

Brown, J. J. 1969. Control in multi-division operations. Management Accounting (August): 18-20.

Buzby, S. L. and L. E. Heitger. 1976. Profit contribution by market segment. Management Accounting (November): 42-46.

Caplan, E.H. 1966. Some behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (Summary).

Carson, K. P., R. L. Cardy and G. H. Dobbins. 1991. Performance appraisal as effective management or deadly management disease. Group and Organizational Studies (June): 143-159. (Summary).

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.

Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 423-436.

Cissell, J.J. 1987. Designing effective reward systems. Compensation and Benefits Review (November-December): 49-55.

Clancy, D. K. 1978. The management control problems of responsibility accounting. Management Accounting (March): 35-39.

Clarke, S. A. 1961. "Step reporting" for responsibility accounting. N.A.A. Bulletin (June): 5-14.

Coan, N. A. 1952. Is there a doctor of business in the house? N.A.C.A. Bulletin (September): 18-34.

Combes, J. H. 1971. Communication gaps: Internal and external. Management Accounting (November): 23-24, 27.

Cooke, R. B. 1967. Responsibility reporting of return on investment. Management Accounting (July): 24-29.

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

Craig, Q. 1975. Cost control: Whose job? Management Accounting (March): 22-24.

Crowningshield, G. R. and G. L. Battista. 1961. Fixing responsibility through profit and loss analysis. N.A.A. Bulletin (December): 11-27.

Dean, J. 1955. Decentralization and intra-company pricing. Harvard Business Review (July-August): 65-74.

Dearden, J. 1964. The case of the disputing divisions. Harvard Business Review (May/June): 159-178.

Dearden, J. 1969. The Case against ROI control. Harvard Business Review (May-June): 124-136.

Dearden, J. 1987. Measuring profit center managers. Harvard Business Review (September-October):

De Francesco, J. D. 1966. The accounting side of profit-center organization. Management Accounting (December): 56-60.

Demski, J. S. and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research (Spring): 40-58. (JSTOR link).

DeVille, J. A. 1960. Responsibility reporting to management. N.A.A. Bulletin (December): 31-42.

Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).

Eccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January/February): 131-137.

Elliott, R. K. 1992. The third wave breaks on the shores of accounting. Accounting Horizons (June): 61-85. (Summary).

Euske, K. J. and A. Riccaboni. 1999. Stability to profitability: Managing interdependencies to meet a new environment. Accounting, Organizations and Society 24(5-6): 463-481.

Ferrara, W. L. 1963. Responsibility accounting and the contribution approach. N.A.A. Bulletin (December): 11-20.

Ferrara, W. L. 1964. Responsibility accounting - A basic control concept. N.A.A. Bulletin (September): 11-22.

Ferrara, W. L. 1967. Responsibility reporting vs. direct costing - Is there a conflict? Management Accounting (June): 43-54.

Ferrara, W. L. 1976. Accounting for performance evaluation and decision-making. Management Accounting (December): 13-19.

Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.

Foster, B. P. and T. J. Ward. 1994. Theory of perpetual management accounting innovation lag in hierarchical organizations. Accounting, Organizations and Society 19(4-5): 401-411.

Fremgen, J. M. 1966. Measuring the profit of part of a firm. Management Accounting (January): 26-28.

Gigler, F. 1995. Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research (Studies on Managerial Accounting): 165-175. (JSTOR link).

Giraud, F., P. Langevin and C. Mendoza. 2008. Justice as a rationale for the controllability principle: A study of manager's opinions. Management Accounting Research (March): 32-44.

Gordon, L. A. and F. E. Sellers. 1984. Accounting and budgeting systems: The issue of congruency. Journal of Accounting & Public Policy (Winter): 259-292.

Gordon, M. J. 1963. Toward a theory of responsibility accounting systems. N.A.A. Bulletin (December): 3-10.

Graese, C. E. 1964. Responsibility reporting to management. The Accounting Review (April): 387-391. (JSTOR link).

Greer, H. C. 1968. The chop suey caper. The Journal of Accountancy (April): 27-34. 
(Summary).

Gul, F. A. and Y. M. Chia. 1994. The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction. Accounting, Organizations and Society 19(4-5): 413-426.

Hemmer, T. 1998. Performance measurement systems, incentives, and the optimal allocation of responsibilities. Journal of Accounting and Economics (30 June): 321-347.

Hendricks, J. A., D. G. Defreitas and D. K. Walker. 1996. Changing performance measures at Caterpillar. Management Accounting (December): 18-22, 24. (Summary).

Higgins, J. A. 1952. Responsibility accounting. Arthur Andersen Chronicle. (According to Anthony [1989. Journal of Management Accounting Research (10)] Higgins was first to use the term "responsibility center" in this paper).

Hirschleifer, J. 1956. On the economics of transfer pricing. Journal of Business (July): 172-184.

Hirschleifer, J. 1957. Economics of the divisionalized firm. Journal of Business (April): 96-108.

Hirst, M.K. 1983. Reliance on accounting performance measure, task uncertainty and dysfunctional behavior: Some extensions. Journal of Accounting Research (Autumn): 596-605.

Hitt, M., R. D. Ireland, B. Keats, and A. Vianna. 1983. Measuring sub-unit effectiveness. Decision Sciences (January): 87-102.

Hope, J. and R. Frazer. 2003. Who needs budgets? Harvard Business Review (February): 108-115. (Summary).

Howell, R. A. and S. R. Soucy. 1987. Operating controls in the new manufacturing environment. Management Accounting (October): 25-31.

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Indjejikian, R. and D. Nanda. 1999. Dynamic incentives and responsibility accounting. Journal of Accounting and Economics (April): 177-201.

Indjejikian, R. and D. Nanda. 2003. Reply to: Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 437-441.

Ives, K. 1951. The nature of the accounting unit. The Accounting Review (October): 516-517. (JSTOR link).

Jensen, M. C. 2001. Corporate budgeting is broken - Let's fix it. Harvard Business Review (November): 94-101. (Summary).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Kellogg, M. N. 1962. Fundamentals of responsibility accounting. N.A.A. Bulletin (March): 5-16.

Kilman, R. H. 1983. The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making. Accounting, Organizations and Society 8(4): 341-357.

Kirby, A. J. 1987. Discussion of centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 19-21. (JSTOR link).

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Liao, S. S. 1973. Responsibility centers. Management Accounting (July): 46-48.

Lin, Z. J. and Z. Yu. 2002. Responsibility cost control system in China: A case of management accounting application. Management Accounting Research (December): 447-467.

Liptak, J. D. 1956. Responsibility charting - A methods tool. N.A.C.A. Bulletin (May): 1112-1118.

MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).

Macintosh, N. B. and R. L. Daft. 1987. Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society 12(1): 49-61.

Madison, R. L. 1979. Responsibility accounting and transfer pricing: Approach with caution. Management Accounting (January): 25-29.

Magner, N. and R. B. Welker. 1994. Responsibility center manager's reactions to justice in budgetary resource allocation. Advances In Management Accounting (3): 237-253.

Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).

McLain, R. K. 1967. Divisional profit measurement using return on capital employed. Management Accounting (October): 36-39.

McNair, C.J. 1990. Interdependence and control: Traditional vs. Activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).

McNair, C.J. 1990. Responsibility redefined: Activity accounting and the learning organization. CAM-I Research Paper.

McNair, C. J., R. Lynch and K. Cross. 1990. Do financial and nonfinancial performance measures have to agree? Management Accounting (November): 28-36.

McNair, C.J., W. Mosconi and T F. Norris. 1990 or 1991. Beyond The Bottom Line: Measuring World Class Performance. National Association of Accountants.

McNair, C. J. and L. P. Carr. 1994. Responsibility redefined. Advances in Management Accounting (3): 85-117. (Summary).

McNair, C.J. 1996. Responsibility accounting and controllability networks. Chapter E4. Handbook of Cost Management. Warren, Gorham & Lamont: E4-1-E4-33.

Melumad, N., D. Mookherjee and S. Reichelstein. 1992. A theory of responsibility centers. Journal of Accounting and Economics (December): 445-484.

Melumad, N. D. and S. Reichelstein. 1987. Centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 1-18. (JSTOR link).

Merchant, K. A. 1989. Rewarding Results. Boston: Harvard Business School Press.

Merchant, K. A., W. Chow and C. A. Wu. 1995. Measurement, evaluation and reward of profit center managers: A cross-cultural field study. Accounting, Organizations and Society 20(7-8): 619-638.

Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).

Mobrman, A.M., S.A. Mobrman and E.E. Lawler III. 1992. The performance management of teams. In W. Bruns, Jr. ed. Performance Measurement, Evaluation, and Incentives. Boston: Harvard Business School Press: 217-241.

Moon, P. 1990. Some experimental evidence on functional fixation: A research note. Accounting, Organizations and Society 15(3): 193-198.

Moore, L. J. and D. F. Scott Jr. 1971. Long-range planning and the decentralized firm. Management Accounting (November): 35-39.

Mosberg, J. F. 1991. Managing for profit. Management Accounting (August): 50-53. (Related to profit center incentives).

Most, K. S. 1972. The cost center problem in the oil industry. Management Accounting (December): 39-41, 47.

Murray, L. M. 1973. Management audit of divisional performance. Management Accounting (March): 26-28.

Nagy, R. J. 1960. Integrated statements as an effective management tool. N.A.A. Bulletin (March): 77-87.

Netten, E.W. 1963. Responsibility accounting for better management. The Canadian Chartered Accountant (September): 164-168.

Neyrey, J. R. 1960. Functional costing in a life insurance company. N.A.A. Bulletin (May): 37-47.

Onsi, M. 1966. Linear programming: An accounting information model. Management Accounting (December): 46-52. (A computerized responsibility accounting system).

Orsini, J.N. 1987. Bonuses: What is the impact? National Productivity Review (Spring): 180-184.

Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science (September): 833-848. (Summary)

Ouchi, W.G. and A.M. Jaeger. 1978. Type Z organization: stability in the midst of mobility. Academy of Management Review (April): 305-314. (Summary).

Phillippe, E. J. 1959. Reports which give effect to responsibility accounting. N.A.A. Bulletin (November): 89-95.

Prenger, A. J. 1972. Divisional controllership. Management Accounting (November): 29-32.

Rappaport, A. 1978. Executive incentives vs. corporate growth. Harvard Business Review (July-August ):81-88.

Reece, J. S., and W. R. Cool. 1978. Measuring investment center performance. Harvard Business Review (May-June): 28-46, 174-176.

Relyea, W. T. 1953. Allocating administrative expense to divisions. N.A.C.A. Bulletin (August): 1626-1632.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

Ross, G. H. B. 1990. Revolution in management control: The JIT world can't be run by layers of supervision and control. Management Accounting (November): 23-27.

Rowe, C., J. G. Birnberg and M. D. Shields. 2008. Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge. Accounting, Organizations and Society 33(2-3): 164-198.

Schoute, M. 2008. Determinants of responsibility centre choices – An empirical study at the managerial level. Journal of Applied Management Accounting Research (Winter): 47-58.

Senge, P. M. 1990. The Fifth Discipline: The Art and Practice of the Learning Organization. New York, NY: Doubleday. (Summary).

Shields, M. D., and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shillinglaw, G. 1961. Problems in divisional profit measurement. N.A.A. Bulletin (March): 33-43.

Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs, and internal pricing. Management Science (April): 325-343.

Simmons, A. 2002. Turf wars at work. Strategic Finance (August): 51-55. (Problems with relationships between responsibility centers, and how to deal with them).

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary).

Simpsen, M. H. 1953. Departmentalization for lower cost levels. N.A.C.A. Bulletin (November): 351-361. 

Sisco, R. 1992. Put you money where your teams are. Training. (July): 42-45.

Smith, D. W. 1999. The Measurement Nightmare How the Theory of Constraints can Resolve Conflicting Strategies, Policies and Measures. CRC Press - St. Lucie Press.

Solomons, D. 1965. Divisional Performance: Measurement and Control. Financial Executives Research Foundation, Inc. Review by C. W. Taylor. (JSTOR link).

Solomons, D. 1968. Divisional Performance: Measurement and Control. Homewood, Ill.: Richard D. Irwin Inc.

Solomons, D. 1983. Divisional Performance: Measurement and Control, 2nd edition. Markus Wiener Pub.

Sprinkle, G. B., M. G. Williamson and D. R. Upton. 2008. The effort and risk-taking effects of budget-based contracts. Accounting, Organizations and Society 33(4-5): 436-452.

Stone, W. E. 1960. Is your management really decentralized? N.A.A. Bulletin (April): 90-93.

Subramaniam, N., K. Hodge and J. Ratnatunga. 2006. Editorial: Corporate responsibility reports assurance trends and the role of management accountants. Journal of Applied Management Accounting Research (Summer): 1-10.

Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.

Terborgh, E. 1969. Evaluation of investment center performance. Management Accounting (March): 42-46.

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting.  Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Toy, J. H. 1978. Responsibility accounting: A practical application. Management Accounting (January): 23-26. 

Vancil, R. F. 1973. What kind of management control do you need? Harvard Business Review (March-April): 75-86.

Vancil, R. F. Editor. 1978. Decentralization: Managerial Ambiguity By Design. Dow-Jones-Irwin.

Villers, R. 1954. Control and freedom in a decentralized company. Harvard Business Review (March-April): 89-96.

Vogel, J. P. 1962. Rudiments of responsibility accounting in public utilities. N.A.A. Bulletin (January): 69-78.

Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).

Walker, C. W. 1971. Profitability and responsibility accounting. Management Accounting (December): 23-30.

Warren, L. K. 1986. Charting staff functions for better management. Management Accounting (December): 49-50. (Linear responsibility charts).

Watson, S. C. 1975. A vote for R&D profit centers. Management Accounting (April): 50-52.

Weathers, H. T. 1972. An eclectic accounting approach. Management Accounting (December): 35-38.

Weathers, H. T. 1974. Managerial profitability. Management Accounting (July): 25-27, 34.

Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).

White, H. 1950. A critique of cost center size and account detail. N.A.C.A. Bulletin (December): 383-390.

Williamson, R. W. 1975. Measuring divisional profitability. Management Accounting (January): 29-30, 42.

Yarian, N. R. 1975. Segmentation for reporting purposes. Management Accounting (April): 16-20, 23.

	Web maaw.info