Management And Accounting Web

Service Industry Accounting Bibliography

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

Service Industry Main Page | Small Business Main Page

Also see the bibliographies for Accounting Practice, Banking Accounting and Management, and Healthcare.

Acworth, W. M. 1923. Railway grouping in England. Harvard Business Review (July): 414-416.

Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.

Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.

Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.

Adkins, T. and B. Misch. 2015. Does it always make sense to share? Costing in a shared services environment. Cost Management (March/April): 33-40.

Agnich, J. F. 1981. How utilities account to the regulators. Management Accounting (February): 17-22.

Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.

Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

AICPA. 2012. Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide. AICPA.

Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.

Akçura, M. T., Z. D. Ozdemir and M. S. Rahman. 2015. Online intermediary as a channel for selling quality-differentiated services. Decision Sciences 46(1): 37-62.

Albergo, H. 1980. Building better controls in the commercial lending function. Management Accounting (February): 14-17.

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.

Allain, E. and M. Gervais. 2014. Traceability of time consumption for costing service transactions. Advances in Management Accounting (23): 253-281.

Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.

Allen, B. 1987. Make information services pay its own way. Harvard Business Review (January-February): 57-63.

Allen, R. W. 1968. Staffing practices and problems of business units in the California state college system. The Academy of Management Journal 11(1): 75-89. (JSTOR link).

Allmendinger, G. and R. Lombreglia. 2005. Four strategies for the age of smart services. Harvard Business Review (October): 131-145. (Four basic business models for companies that embrace smart services: The embedded innovator, the solutionist, the aggregator, and the synergist).

Alter, C. 1990. An exploratory study of conflict and coordination in interorganizational service delivery systems. The Academy of Management Journal 33(3): 478-502. (JSTOR link).

Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.

Anand, K. S., M. F. Pac and S. Veeraraghavan. 2011. Quality-speed conundrum: Trade-offs in customer-intensive services. Management Science (January): 40-56.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520. (JSTOR link).

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.

Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583. (JSTOR link).

Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).

Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256. (JSTOR link).

Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51. (For more on Oregon Cutting Systems use of JIT concepts see Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32.)

Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues In Accounting Education (November): 539-551.

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Baker, T., V. Jayaraman and N. Ashley. 2013. A data-driven inventory control policy for cash logistics operations: An exploratory case study application at a financial institution. Decision Sciences 44(1): 205-226.

Balakrishnan, R. and N. S. Soderstrom. 2000. The cost of system congestion: Evidence from the healthcare sector. Journal of Management Accounting Research (12): 97-114.

Barger, P. B. and A. A. Grandey. 2006. Service with a smile and encounter satisfaction: Emotional contagion and appraisal mechanisms. The Academy of Management Journal 49(6): 1229-1238. (JSTOR link).

BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604. (JSTOR link).

Basuki, B. and M. D. Riediansyaf. 2014. The application of time-driven activity-based costing in the hospitality industry: An exploratory case. Journal of Applied Management Accounting Research (Winter): 27-54.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bauer, J. 1926. The problem of effective regulation of public utilities. Harvard Business Review (October): 68-79.

Bauer, J. 1930. Depreciation and public utility valuation. The Accounting Review (June): 111-116. (JSTOR link).

Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29.

Baum, J. A. C. and H. A. Haveman. 1997. Love thy neighbor? Differentiation and agglomeration in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 42(2): 304-338. (JSTOR link).

Baum, J. A. C. and H. A. Haveman. 1998. Errata: Love they neighbor? Differentiation and agglomeration in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 43(2): 506. (JSTOR link).

Baum, J. A. C. and S. J. Mezias. 1992. Localized competition and organizational failure in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 37(4): 580-604. (JSTOR link).

Bayou, M. E. 2008. A note on an alternative cost allocation system for municipal service units. Advances in Management Accounting (17): 317-346.

Bean, T. J. and J. G. Gros. 1992. R&D benchmarking at AT&T. Research-Technology Management (July-August): 32-37.

Beatty, A. and S. Liao. 2011. Do delays in expected loss recognition affect banks' willingness to lend? Journal of Accounting and Economics (June): 1-20.

Bennett, J. P. 1985. Standard cost systems lead to efficiency and profitability. Healthcare Financial Management (September): 46-54.

Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.

Berkowitz, N. H. and W. G. Bennis. 1961. Interaction patterns in formal service-oriented organizations. Administrative Science Quarterly 6(1): 25-50. (JSTOR link).

Berndtson, K. 1986. Managers and physicians come head to head over cost control. Healthcare Financial Management (September): 22-24, 28-29.

Biggart, N. W. 1977. The creative-destructive process of organizational change: The case of the Post Office. Administrative Science Quarterly 22(3): 410-426. (JSTOR link).

Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.

Boles, K. E. and J. K. Glenn. 1986. What accounting leaves out of hospital financial management. Hospital and Health Services Administration (March­ April): 8-27.

Bookkeeper Publishing Co. 1901. Accounting Systems for the Wholesale Grocery and Hardware Business. The Bookkeeper Publishing Company.

Bookkeeper Publishing Co. 1901. Retail Accounting: A text book for the use of book-keepers who keep the accounts of retail business, with special attention to the requirements of general stores, drug stores, bakeries, creameries and ice businesses. The Book-Keeper Publishing Company.

Borgstrom, H.G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.

Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).

Boyle, P. P. 1985. Accounting for equity investments of life insurance companies. Contemporary Accounting Research 1(2): 116-144.

Boyle, P. P. 1985. La comptabilite pour les investissements en actions des compagnies d'assurance-vie. Contemporary Accounting Research 1(2): 145-175.

Bradach, J. L. 1997. Using the plural form in the management of restaurant chains. Administrative Science Quarterly 42(2): 276-303. (JSTOR link).

Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.

Braun, M., P. S. Fader, E. T. Bradlow and H. Kunreuther. 2006. Modeling the "pseudodeductible" in insurance claims decisions. Management Science (August): 1258-1272. (JSTOR link).

Briggs, F. R. and J. E. Hosking. 1984. Hospitals eye excess capacity and plan to improve productivity. Modern Healthcare (February 1): 114, 116, 119.

Brignall, S. 1997. A contingent rationale for cost system design in services. Management Accounting Research (September): 325-346.

Brignall, T. J., L. Fitzgerald, R. Johnston and R. Silvestro. 1991. Product costing in service organizations. Management Accounting Research (December): 227-248.

Brimson, J. A. and J. Antos. 1994. Activity Based Management for Service Industries, Government Entities, and Nonprofit Organizations. New York: John Wiley & Sons Inc..

Bromwich, M. and C. Hong. 2000. Costs and regulation in the U.K. telecommunications industry. Management Accounting Research (March): 137-165.

Brown, R. W., and J. B. Pyers. 1988. Putting teeth into the efficiency and effectiveness of public services. Public Administration Review (May-June): 735-742.

Bruton, P. W. and J. Waterman. 1985. Capital financing demands new, innovative practices. Healthcare Financial Management (April): 38-46.

Buckwalter, W. R. 1942. Accrued depreciation and the utility rate base in Pennsylvania. The Accounting Review (July): 265-277. (JSTOR link).

Burgess, K. F. 1929. Conflict in legislation respecting railroad rates I. Harvard Business Review (July): 423-431.

Burgess, K. F. 1929. Conflict in legislation respecting railroad rates II. Harvard Business Review (October): 24-36.

Burik, D. and T. J. Duvall. 1985. Hospital cost accounting: A basic system framework. Healthcare Financial Management (March): 58-64.

Burik, D. and D. L. Marcellino. 1985. Successfully implementing a multihospital cost system. Healthcare Financial Management (January): 50-52, 54.

Butterfield, R. 1987. A quality strategy for service organizations. Quality Progress (December):

Cabot, P. 1929. Public utility rate regulation. Harvard Business Review (April): 257-266.

Cabot, P. 1929. Public utility rate regulation II. Harvard Business Review (July): 413-422.

Cabot, P. C. 1926. Interest rates and utility stock prices. Harvard Business Review (July): 431-438.

Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.

Campbell, E. M. 1924. Some management problems of investment trusts. Harvard Business Review (April): 296-302.

Campbell, G. M. 2012. On-call overtime for service workforce scheduling when demand is uncertain. Decision Sciences 43(5): 817-850.

Cannon, J. A. 1976. Applying the human resource account framework in an international airline. Accounting, Organizations and Society 1(2 & 3): 253-263.

Carr, L. P. 1993. Unbundling the cost of hospitalization. Management Accounting (November): 43-48.

Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35 and 36. (Summary).

Carthage, P. I. 1920. Retail Organization and Accounting Control. D. Appleton and Company.

Chan, Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced scorecard in Canadian hospitals. Advances in Management Accounting (9): 145-169.

Chang, L. and B. Birkett. 2004. Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox. Management Accounting Research (March): 7-31.

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

Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.

Chesbrough, H. 2011. Bringing open innovation to services. MIT Sloan Management Review (Winter): 85-90.

Chopra, S. and M. A. Lariviere. 2005. Managing service inventory to improve performance. MIT Sloan Management Review (Fall): 56-63.

Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).

Cleverly, W. O. 1987. Product costing for health care firms. Health Care Management Review (Fall): 39.

Clifford, L. A. and M. P. Plomann. 1985. Cost and quality: Two sides of the coin in cost containment. Healthcare Financial Management (September): 30-32.

Cobb, I., C. Helliar and J. Innes. 1995. Management accounting change in a bank. Management Accounting Research (June): 155-175.

Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.

Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.

Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.

Collins, J. H., G. G. Geisler and D. A. Shackelford. 1997. The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. Journal of Accounting and Economics (31 December): 337-361.

Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.

Connell, R. 1995. Measuring Customer and Service Profitability in the Finance Sector. London, U.K.: Chapman & Hall.

Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.

Conway, T. Jr. 1906. The effect of passenger traffic upon freight earnings. Journal of Accountancy (March): 396-409.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part I. Journal of Accountancy (September): 340-350.

Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part II. Journal of Accountancy (October): 426-434.

Conway, T. Jr. 1909. Traffic problems of interurban electric railroads: Part IV. Journal of Accountancy (January): 214-223.

Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.

Cooke, M. L. 1930. Shoring up the regulation of electrical utilities. Harvard Business Review (April): 316-328.

Cote, R. 2001. Accounting for Hospitality Managers. Educational Institute of the American Hotel Motel Association.

Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30. (A model for a food retailing chain).

Coulter, P. B. 1979. Organizational effectiveness in the public sector: The example of municipal fire protection. Administrative Science Quarterly 24(1): 65-81. (JSTOR link).

Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.

Cox, W. R. and J. S. Odom. 1960. Integration of materials accounting - A public utility case study. N.A.A. Bulletin (April): 37-48.

Crain, M. A. 2010. A competitive analysis of business valuation services. Journal of Accountancy (November): 36-40.

Crane, M. and J. Meyer. 1993. Focusing on true cost in a service organization. Management Accounting (February): 41-45.

Crystal, G. S., and S. J. Silberman. 1986. Not-for-profit organizations need incentive compensation. Personnel (April): 7-12.

Cunningham, H. D. 1960. A cost control program in a public utility. N.A.A. Bulletin (April): 5-15.

Daniels, B. et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.

Daniels, W. M. 1929. The O'Fallon decision. Harvard Business Review (October): 1-9. (Related to excess earnings of a railroad).

Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).

Davies, H. J. 1915. Fair interest on investment in public utilities. Journal of Accountancy (January): 34-45.

Dein, R. C. 1949. Original cost and public utility regulation. The Accounting Review (January): 68-80. (JSTOR link).

Deitemann, G. J. 1988. Measuring Productivity in a service company. Management Accounting (February): 48-54.

Delacroix, J. and G. R. Carroll. 1983. Organizational foundings: An ecological study of the newspaper industries of Argentina and Ireland. Administrative Science Quarterly 28(2): 274-291. (JSTOR link).

Desmarais, M. 2010. The call center's main purpose is to retain customers. Cost Management (September/October): 29-34.

Dev, C. S. and P. O'Connor. 2015. Case. study: Challenge the middlemen? Harvard Business Review (December): 119-123. (A hotel considers an industry response to online travel agengies).

Dietz, J., S. D. Pugh and J. W. Wiley. 2004. Service climate effects on customer attitudes: An examination of boundary conditions. The Academy of Management Journal 47(1): 81-92. (JSTOR link).

Dillon, R., R. G. Alsup and K. Eyler. 1988. Telecommunications costs - How to identify, analyze, and control them. Management Accounting (August): 50-53.

Dittmer, P. R. 2002. Principles of Food, Beverage, and Labor Cost Controls. Wiley.

Dobbin, F. and T. J. Dowd. 1997. How policy shapes competition: Early railroad foundings in Massachusetts. Administrative Science Quarterly 42(3): 501-529. (JSTOR link).

Dobson, G., P. J. Lederer and L. W. Robinson. 2012. A service provider's elicitation of its customers' demand distributions by a price mechanism. Decision Sciences 43(2): 213-240.

Dopson, L. R. and D. K. Hayes. 2008. Managerial Accounting for the Hospitality Industry. Wiley.

Doucet, L. 2004. Service provider hostility and service quality. The Academy of Management Journal 47(5): 761-771. (JSTOR link). 2004. Erratum: Service provider hostility and service quality. The Academy of Management Journal 47(6): 792. (JSTOR link).

Dunn, P. 2003. The Firm of the Future: A Guide for Accountants, Lawyers, and Other Professional Services. Wiley.

Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.

Edwards, J. B. 1976. Inflation accounting for utilities. Management Accounting (August): 19-23.

Eftekhar, M. 2015. Abstract from the Elwood S. Buffa Doctoral Dissertation award competition: Fleet management in humanitarian sector. Decision Sciences 46(2): 447-453.

Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.

Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.

El-Taha, M. and B. Maddah. 2006. Allocation of service time in a multiserver system. Management Science (April): 623-637. (JSTOR link).

Elango, B., T. Srinivas and G. T. M. Hult. 2013. Understanding drivers of risk-adjusted performance for service firms with international operations. Decision Sciences 44(4): 755-783.

Etter, W. L. 1974. Benjamin Franklin and Prudential algebra. Decision Sciences 5(1): 145-147.

Euske, K. J. and M. J. Lebas. 1999. Performance measurement for maintenance depots. Advances in Management Accounting (7): 89-110.

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

Farrell, J. B. 1964. Management reporting for the professional service organization. N.A.A. Bulletin (January): 55-62.

Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.

Fiechter, P. 2011. The effects of the fair value option under IAS 39 on the volatility of bank earnings. Journal of International Accounting Research 10(1): 85-108.

Fisher, R. W. 2012. Taming the too-big-to-fails: Will Dodd-Frank be the ticket? The CPA Journal (January): 6, 8-11.

Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.

Frances, J. and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society 21(6): 591-610.

Frei, F. X. 2006. Breaking the trade-off between efficiency and service. Harvard Business Review (November): 92-101.

Frei, F. X. 2008. The four things a service business must get right. Harvard Business Review (April): 70-80.

Galaskiewicz, J. and D. Shatin. 1981. Leadership and networking among neighborhood human service organizations. Administrative Science Quarterly 26(3): 434-448. (JSTOR link).

Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.

Gammill, G. M. 1981. Strategic management techniques for insurance companies in the '80s. Management Accounting (January): 19-22, 26.

Garber, M. 2004. Advertising by the numbers: Controlling the finances of a half-trillion dollar industry. Cost Management (July/August): 13-21.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .

Gass, G. L., R. Bentson and G. McMakin. 1987. White collar productivity: How a major insurance company tried to optimize its resources and talents. Management Accounting (September): 33-38.

Gaur, V., M. L. Fisher and A. Raman. 2005. An econometric analysis of inventory turnover performance in retail services. Management Science (February): 181-194. (JSTOR link).

Gaver, J. J. and J. S. Paterson. 2004. Do insurers manipulate loss reserves to mask solvency problems? Journal of Accounting and Economics (September): 393-416.

Gaver, J. J. and J. S. Paterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics (July): 299-320.

Geijsbeek, J. B. 1914. Fair return to public utilities. Journal of Accountancy (April): 245-263.

Gerber, M. E. and M. D. Root. 2011. The E-Myth Accountant: Why Most Accounting Practices Don't Work and What to Do About it. Wiley.

Giannetti, R., C. Venneri and P. M. Vitali. 2011. Time-driven activity-based costing and capacity cost management: The case of a service firm. Cost Management (July/August): 6-16.

Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.

Gilman, T. A. 1985. Hospitals recognize need to install or improve cost accounting systems. Healthcare Financial Management (November): 86-89.

Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements. Management Accounting (January): 42-47.

Glisson, C. and M. Durick. 1988. Predictors of job satisfaction and organizational commitment in human service organizations. Administrative Science Quarterly 33(1): 61-81. (JSTOR link).

Glisson, C. A. 1978. Dependence of technological routinization on structural variables in human service organizations. Administrative Science Quarterly 23(3): 383-395. (JSTOR link).

Glisson, C. A. and P. Y. Martin. 1980. Productivity and efficiency in human service organizations as related to structure, size, and age. The Academy of Management Journal 23(1): 21-37. (JSTOR link).

Glowacka, K. J., T. J. Lowe and R. E. Wendell. 2012. The impact of nonagility on service level and project duration. Decision Sciences 43(5): 957-971.

Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.

Golec, J. H. 1994. Compensation policies and financial characteristics of real estate investment trusts. Journal of Accounting and Economics (January): 177-205.

Goodsell, C. T. 1976. Cross-cultural comparison of behavior of postal clerks towards clients. Administrative Science Quarterly 21(1): 140-150. (JSTOR link).

Grandey, A. A. 2003. When "The show must go on": Surface acting and deep acting as determinants of emotional exhaustion and peer-rated service delivery. The Academy of Management Journal 46(1): 86-96. (JSTOR link).

Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 9­11.

Greendlinger, L. 1908. Electric railway accounting. Journal of Accountancy (September): 359.

Greve, H. R. 1996. Patterns of competition: The diffusion of a market position in radio broadcasting. Administrative Science Quarterly 41(1): 29-60. (JSTOR link).

Guilding, C. 2003. Hotel owner/operator structures: Implications for capital budgeting process. Management Accounting Research (September): 179-199.

Guilding, C., D. Kennedy and L. McManus. 2001. Extending the boundaries of customer accounting: Applications in the hotel industry. Journal of Hospitality and Tourism Research. 25(2): 173-194.

Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.

Hagel, J. 2014. 10 tips for implementing shared services. Journal of Accountancy (March): 20-21.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Halterman, C. 2011. Expanding service organization controls reporting: SOC 2 reports offer CPAs new opportunities to address clients' needs. Journal of Accountancy (July): 46-50.

Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.

Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.

Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.

Harrison, S. R. 1988. South Central Bell and the Treadway Commission report. Management Accounting (August): 21-27.

Hartman, B. P., J. L. Haverty and J. M. Larkin. 1999. The strategic and operational role of a supermarket managerial accounting system: The case of food courts. Advances in Management Accounting (7): 239-251.

Harvard Business Review. 1924. Successful distribution through exclusive wholesalers. Harvard Business Review (October): 112-115.

Harvard Business Review. 1928. Legal developments significant in business: Paid-in investment as a public utility rate base in Massachusetts. Harvard Business Review (July): 499-509.

Harvard Business Review. 1928. Summaries of business research: Consolidation of railroads and the proposed Great Northern-Northern Pacific unification. Harvard Business Review (July): 457-471.

Harvard Business Review. 1928. Summaries of business research: The new policy of the American Telephone and Telegraph Company. Harvard Business Review (October): 74-86.

Heaton, H. 1978. Organizing for people. Management Accounting (February): 55-58, 62.

Heitger, L. E. 1976. Data base considerations for electric utilities. Management Accounting (March): 31-33.

Hellermann, R., A. Huchzermeier and S. Spinler. 2013. Options contracts with overbooking in the air cargo industry. Decision Sciences 44(2): 297-327.

Hemp, P. 2002. My week at the Ritz as a room-service waiter. Harvard Business Review (June): 50-59.

Heskett, J. L., T. O. Jones, G. W. Loveman, W. E. Sasser Jr. and L. A. Schlesinger. 2008. Putting the service-profit chain to work. Harvard Business Review (July-August): 118, 120-129. (Reprint from 1994).

Hitt, M. A., L. Bierman, K. Shimizu and R. Kochhar. 2001. Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective. The Academy of Management Journal 44(1): 13-28. (JSTOR link).

Hitt, M. A., L. Bierman, K. Uhlenbruck and K. Shimizu. 2006. The importance of resources in the internationalization of professional service firms: The good, the bad, and the ugly. The Academy of Management Journal 49(6): 1137-1157. (JSTOR link).

Hoffman, R. B. 1971. Production factors in policing services. Decision Sciences 2(4): 432-447.

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