Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Aghili, S. 2009. A six sigma approach to internal audits. Strategic Finance (February): 38-43.
Aghili, S. 2011. Throughput metrics meet six sigma. Management Accounting Quarterly (Spring): 12-17.
Albright, T. L. and H. Roth. 1993. Controlling quality on a multidimensional level. Journal of Cost Management (Spring): 29-37. (Summary).
Bachofer, J. B. 1964. Variation analysis - Control at work. N.A.A. Bulletin (August): 53-62.
Banerjee, R. 1965. Comments on "Statistical control of time standards". Management Science (March): 602-603. (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 (Spring): 409-417.
Bhote, K. 1988. World class quality: Design of experiments made easier, more cost effective than SPC. American Management Association.
Boer, G. 1984. Solutions in search of a problem: The case of budget variance investigation models. Journal of Accounting Literature (Spring): 47-69.
Box, G. P., D. E. Coleman and R. V. Baxley, Jr. 1997. A comparison of statistical process control and engineering process control. Journal of Quality Technology (April): 128-130.
Brewer, P. C. and J. E. Eighme. 2005. Using six sigma to improve the finance function. Strategic Finance (May): 27-33.
Brook, Q. 2010. Lean Six Sigma and Minitab: The Complete Toolbox Guide for All Lean Six Sigma Practitioners, 3rd edition. OPEX Resouces Ltd.
Brussee, W. 2004. Statistics for Six Sigma Made Easy. McGraw-Hill.
Buffa, E. S. 1963. Models for Production and Operations Management. John Wiley & Sons. (See Chapter 7 - Models of Statistical Control).
Byne, R. S. 1962. Control charts to measure sales performance within the month. N.A.A. Bulletin (December): 43-52.
Caldwell, C., J. Brexier and T. Gillem. 2005. Lean Six Sigma for Healthcare: A Senior Leader Guide to Improving Cost and Throughput. Productivity Press.
Castellano, J. F., S. Young, D. Anderson and W. McLean. 2004. Process-based measurements: The key to more effective decision making. Cost Management (September/October): 5-14.
Cohen, F. 2011. Improving processes in your practice: Do the same thing with less, or more with the same thing with lean six sigma and lean principles in your toolbox. Medical Economics (June): 60-62,-67-69. (Cohen discusses five tools: flow charting or process mapping (create a chart of the steps in a process), value stream mapping (add data and other information to the process map such as the number of people and time required for each step, and possible problems), causal analysis (search for root causes of problems), voice of the customer (create a matrix related to customer expectations vs. actual results), and critical to quality (CTQ) trees (identify process improvement projects related to customer needs).
Cohen, F. and O. Dahl. 2009. Lean Six Sigma for the Medical Practice. Greenbranch Publishing.
Cveykus, R. and E. Carter. 2006. Fix the process, not the people. Strategic Finance (July): 26-33. (Applying the "lean sigma" formula and kaizen to accounts payable).
Dahl, T. 2004. The unfreezing of America. Cost Management (November/December): 16-22.
Davies, M. C. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 131-134.
Dechert, J., K. E. Case and T. L. Kautiainen. 2000. Statistical process control in the presence of large measurement variation. Quality Engineering (March): 417-423.
Deming, W. E. Some principles of Shewhart method of quality control. Mechanical Engineering (March):
Deming, W. E. 1986. Out of the Crisis. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study.
Deming, W. E. 1990. Statistical Adjustment of Data. Dover Publications.
Deming, W. E. 1993. The New Economics for Industry For Industry, Government & Education. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study. (Deming discusses the concept of variation in several chapters, particularly 8 and 10. (Summary).
Demski, J. S. 1970. Optimizing the search for cost deviation sources. Management Science (April): 486-494.
Dror, S. and M. Barad. 2006. Enhancing control charts to validate strategy maps. Quality Technology and quantitative Management (December): 529-541.
Duarte, J. 1991. Statistical process control in marketing and finance. CMA Magazine (May): 20-23.
Dull, R. B. and D. P. Tegarden. 2004. Reply to the discussions of using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 135-137.
Dull, R. B. and D. P. Tegarden. 2004. Using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 109-127.
Duncan, A. 1956. The economic design of charts used to maintain current control of a process. Journal of the American Statistical Association (June): 228-242.
Dyckman, T. R. 1969. The investigation of cost variances. Management Science (June): 215-244.
Francis, A. E. and J. M. Gerwels. 1989. Building a better budget. Quality Progress (October): 70-75. (Summary).
Gaynor, E. W. 1954. Use of control charts in cost control. N.A.C.A. Bulletin (June): 1300-1309.
George, M. L. 2002. Lean Six Sigma: Combining Six Sigma Quality with Lean Production Speed. McGraw-Hill Trade.
George, M. L. 2003. Lean Six Sigma for Service: How to Use Lean Speed and Six Sigma Quality to Improve Services and Transactions. McGraw-Hill.
George, M. L., D. Rowlands and B. Kastle. 2003. What is Lean Six Sigma. McGraw-Hill.
Gillett, J., R. Fink and N. Bevington. 2010. How Caterpillar uses 6 sigma to execute strategy. Strategic Finance (April): 24-28.
Grabski, S. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 129-130.
Grout, J. R. and B. T. Downs. 1998. Fail-safing and measurement control charts. Quality Management Journal 5(2): 67-75.
Gupta, P. 2004. Six Sigma Business Scorecard: Creating a Comprehensive Corporate Performance Measurement System. McGraw-Hill.
Hammer, M. 2002. Process management and the future of six sigma. MIT Sloan Management Review (Winter): 26-32.
Hayler, R. and M. Nichols. 2006. Six Sigma for Financial Services: How Leading Companies Are Driving Results Using Lean, Six Sigma, and Process Management. McGraw-Hill.
Holmes, D. S. and R. E. Hurley. 2003. How SPC enhances budgeting and standard costing - Another look. Management Accounting Quarterly (Fall): 57-62. (Summary).
Hostetler, D. 2010. Get results: Improve your accounting firm processes using lean six sigma. Journal of Accountancy (January): 38-43.
Hubbard, C. L. 1970. Statistical control charts for administrative decision. Decision Sciences 1(1-2): 163-173.
Jacobs, F. 1983. When and how to use statistical/cost variance investigation techniques. Cost and Management (January/February): 26-32.
Johnston, J. 1960. Statistical Cost Control. New York: McGraw-Hill.
Jones, K. T. and C. C. Chen. 2010. The pervasive success of 6 sigma at Caterpillar. Strategic Finance (April): 29-33.
Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.
Kaplan, R. 1975. The significance and investigation of variances: Survey and extensions. Journal of Accounting Research: 311-337.
Keys, D. E. and K. F. Reding. 1992. Statistical process control: What management accountants should know. Management Accounting (January): 26-30.
Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.
Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.
Kourti, T. and J. F. MacGregor. 1998. Projection methods for process analysis and statistical process control: Examples and experiences from industrial applications. 52nd Annual Quality Congress Proceedings. Philadelphia, PA (May): 73-77.
Krehbiel, T. C., J. E. Eighme and P. G. Cottell. 2010. Morgan Systems, Inc.: Application of Six Sigma to the finance function. Journal of Accounting Education 27(2): 104-123.
Kubiak, T. M. and D. W. Benbow. 2009. The Certified Six Sigma Black Belt Handbook, 2nd edition. ASQ Quality Press.
Langier, F. J. 1963. Statistical control of time standards. Management Science (July): 527-541. (JSTOR link).
Langier, F. J. 1965. Reply to R. Banerjee. Management Science (May): 755-756. (JSTOR link).
Lucier, G. T. and S. Seshadri. 2001. GE takes six sigma beyond the bottom line. Strategic Finance (May): 40-46. (Summary).
Luh, F. S. 1968. Controlled cost: An operational concept and statistical approach to standard costing. The Accounting Review (January): 123-132. (JSTOR link).
Mann, N. 1986. Keys to Excellence: The Story of the Deming Philosophy. Santa Monica, CA: Preswick.
Mann, N. R., N. D. Singpurwalla and R. Schafer. 1974. Methods for Statistical Analysis of Reliability and Life Data. John Wiley & Sons.
Martin, E. N. Sr. 1955. We studied and applied statistics for control. N.A.C.A. Bulletin (October): 219-237. (Discussion of four levels of understanding of statistical techniques, and illustrations of how X bar and range charts are developed).
Martin, J. R. Not dated. Chapter 3: Cost Behavior Analysis & Statistical Process Control - Part II. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter3PartII.htm
Martin, J. R. Not dated. Illustration of common cause vs. special cause variation. Management And Accounting Web. http://maaw.info/DogInYard.htm
Martin, J. R. Not dated. What is the red bead experiment? Management And Accounting Web. http://maaw.info/DemingsRedbeads.htm
Martin, J. R. Not dated. What is Six Sigma? Management And Accounting Web. http://maaw.info/SixSigmaSummary.htm
Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education (1): 25-41. (Summary).
Matson, E. and L. Prusak. 2003. The performance variability dilemma. MIT Sloan Management Review (Fall): 39-44. (Fall): 39-44. (Managers need a balance between streamlining processes and allowing employees the freedom to improve practices).
McNair-Connolly, C. J., B. Richards and T. Watts. 2012. The snowball effect: Variation and its impact on organizational performance. Cost Management (July/August): 13-14 and 16-21.
Meddaugh, E. J. 1975. The bias of cost control charts toward type II errors. Decision Sciences 6(2): 376-382.
Montgomery, D., J. B. Keats, G. Runger and W. Messina. 1994. Integrating statistical process control and engineering process control. Journal of Quality Technology (April): 79-87.
Mueller, R. K. 1953. Statistical control aids management-by-exception. N.A.C.A. Bulletin (June): 1297-1306. (Discussion and illustration of a control chart).
Naslund, D. 2008. Lean, six sigma and lean sigma: Fads or real process improvement methods? Business Process Management Journal 14(3): 269-287.
Neal, D. W. 1961. Cost control charts - An application of statistical techniques. N.A.A. Bulletin (May): 73-78.
Noble, C. E. 1952. Cost accounting potential of statistical methods. N.A.C.A. Bulletin (August): 1470-1478.
Noble, C. E. 1954. Calculating control limits for cost control data. N.A.C.A. Bulletin (June): 1309-1317.
Nolan T. W. and L. P. Provost. 1990. Understanding variation. Quality Progress (May): 70-78. (Summary).
Onsi, M. 1967. Quantitative models for accounting control. The Accounting Review (April): 321-330. (JSTOR link). (Comparison of three control models: 1. The traditional standard cost model, 2. a model based on classical statistics, and 3. a model based on decision theory).
Pande, P. S., R. P. Neuman and R. R. Cavanagh. 2000. The Six Sigma Way: How GE, Motorola, and Other Top Companies are Honing Their Performance. McGraw-Hill Professional Publishing.
Piper, R. M. 1976. Engineering standards and standard costs. Management Accounting (September): 44-46, 52. (Piper discusses standard time, time study, work sampling, and predetermined time standards based on therbligs (i.e., elements of a manual operation or task), and recommends the use of SPC in variance analysis).
Pisani, M. J., R. Hayes, A. Kuma and L. Lepisto. 2009. Is six sigma culture bound? A conceptual model and propositions for further inquiry. Total Quality Management 20(10): 1123-1137.
Pyzdek, T. and P. Keller. 2009. The Six Sigma Handbook, 3rd edition. McGraw-Hill Professional.
Rath and Strong's Six Sigma Pocket Guide. 2000. Rath & Strong, Inc.
Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).
Reeve, J. M. 1989. The impact of variation on operating system performance. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 75-89. (Summary).
Robinson, A. G. and D. M. Schroeder. 1990. The limited role of statistical quality control in a zero defects environment. Production and Inventory Management Journal 31(3): 60-65.
Roehm, H. A. and J. R. Castellano. 1999. The danger of relying on accounting numbers alone. Management Accounting Quarterly (Fall): 4-9. (Summary).
Roehm, H. A., L. Weinstein, and J. F. Castellano. 2000. Management control systems: How SPC enhances budgeting and standard costing. Management Accounting Quarterly (Fall): 34-40. (Summary).
Roth, H. P. and T. L. Albright. 1994. What are the costs of variability? Management Accounting (June): 51- 55. (Summary).
Rudisill, F. and D. Clary. 2004. The management accountant's role in six sigma. Strategic Finance (November): 34-39.
Scheidt, M., G. Thibadoux and W. S. Rosener. 2009. How management accountants can become key members of the six sigma team. Management Accounting Quarterly (Spring): 19-30.
Shashua, L., Y. Goldschmidt and D. Shadmon. 1975. Control charts for citrus packing plants. Management Accounting (March): 19-21.
Shewhart, W. A. 1931. Economic Control of Quality of Manufactured Product. D.Van Nostrand Co.
Shewhart, W. 1939. Statistical Method from the Viewpoint of Quality Control. Graduate School, Department of Agriculture, Washington.
Smith, L. W. 1952. An introduction to statistical cost control. N.A.C.A. Bulletin (December): 509-515. (General discussion of the need to apply statistical quality control techniques to cost control).
Sodhi, M. S. and N. S. Sodhi. 2005. Six sigma pricing. Harvard Business Review (May): 135-142.
Spear, S. and H. K. Bowen. 1999. Decoding the DNA of the Toyota production system. Harvard Business Review (September-October): 97-106. (Summary).
Sproull, B. 2009. The Ultimate Improvement Cycle: Maximizing Profits through the Integration of Lean, Six Sigma, and the Theory of Constraints. Productivity Press.
Steiner, S. H. 2000. Statistical process control using two measurement systems. Technometrics (May) 178-187.
Stephenson, J. C. 1956. Quality control to minimize cost variance. N.A.C.A. Bulletin (October): 264-275.
Taleb, N. N. 2001. Fooled by Randomness: The Hidden Role of Chance in the Markets and in Life. Texere.
Trusko, B. E., C. Pexton, J. Harrington and P. K. Gupta. 2007. Improving Healthcare Quality and Cost with Six Sigma. FT Press.
Tucker, S. A. 1962. A system of managerial control using "live" ratios and control charts. N.A.A. Bulletin (August): 5-24.
Walter, R., M. Higgins and H. Roth. 1990. Applications of control charts. The CPA Journal (April): 90-93, 95. (Summary).
Wheeler, D. J. 1986. Japanese Control Chart. Knoxville, Tennessee: SPC Press, Inc.
Wheeler, D. J. 1992. Short Run SPC. SPC Press.
Wheeler, D. J. 1999. Understanding Variation: The Key to Managing Chaos. 2nd edition. Knoxville, Tennessee: SPC Press, Inc.
Wheeler, D. J. 2001. Advanced Topics in Statistical Process Control: The Power of Shewhart's Charts. Knoxville, Tennessee: SPC Press, Inc.
Wheeler, D. J. and D. S. Chambers. 1992. Understanding Statistical Process Control. 2nd edition. Knoxville, Tennessee: SPC Press, Inc. Introduction by W. Edwards Deming.
Wheeler, D. J. and K. Koike. 1992. SPC at the Esquire Club. SPC Press, Inc.
Woodall, W. H. and D. C. Montgomery. 1999. Research issues and ideas in statistical process control. Journal of Quality Technology (October): 376-386.
Woodall, W. H. 2000. Controversies and contradictions in statistical process control. Journal of Quality Technology (October): 341-378.