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Zero Based Budgeting Bibliography

Anthony, R. N. 1977. Zero-base budgeting: A useful fraud. The Government Accountants Journal (Summer): 7-10.

Anthony, R. N. 1977. Zero-base budgeting is a fraud. The Wall Street Journal (April 27).

Austin, L. A. 1977. Zero-base Budgeting: Organizational Impact and Effects. New York: AMACOM.

Austin, L. A. and L. M. Cheek. 1979. Zero-Base Budgeting: A Decision Package Manual. AMACOM.

Bostrom, E., L. A. Austin and R. J. Zenowich. 1985. Zero-base budgeting link: Accounting-based decisions improve planning. Corporate Accounting (Summer): 14-21. 

Brueningsen, A. F. 1976. SCAT- A process of alternatives. Management Accounting (November): 55-60, 66.

Brueningsen, A. F. 1977. SCAT II - A process for planning. Management Accounting (December): 57-61.

Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.

Cheek, L. M. 1977. Zero-Base Budgeting Comes of Age. New York: AMACOM.

Cheek, L. M. 1979. Zero-Base Budgeting Comes of Age. Logan Cheek.

Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.

Cowen, S. S. 1979. ZBB - Where and when it has worked. Business Horizons (August): 44-52.

Dady, B. L. 1979. How Florida Power & Light installed Z-B budgeting. Management Accounting (March): 31-34.

Dean, B. V. and S. S. Cowen.1979. Zero-base budgeting in the private sector. Business Horizons (August): 73-83.

Dudick, T. S. 1978. Zero-base budgeting in industry. Management Accounting (May): 25-29.

Dyer, J. S. 1970. The use of PPBS in a public system of higher education: "Is it cost-effective?" The Academy of Management Journal 13(3): 285-299. (JSTOR link). 

Enke, E. L. 1972. The accounting preconditions of PPB. Management Accounting (January): 33-38.

Gordon, L. A., S. Haka and A. G. Schick. 1984. Strategies for information system implementation: The case of zero-base budgeting. Accounting, Organizations and Society 9(2): 11-123.

Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.

Grasso, L. P. 1997. Is it time to revisit zero-base budgeting? Journal of Cost Management (March/April): 22-30.

Guy, D. and T. Bevington. 1983. The ZBA path to improved efficiency. Accountancy (May): 136-138.

Harton, W. R. Jr. 1954. Program planning and control through the budgetary process. The Accounting Review (July): 423-428. (JSTOR link).

Hildreth, W. B. 2003. Case Studies in Public Budgeting and Financial Management (Public Administration and Public Policy). CRC.

Jablonsky, S. F. and M. W. Dirsmith. 1978. The pattern of PPB rejection: Something about organizations, something about PPB. Accounting, Organizations and Society 3(3-4): 215-225.

Knight, H. C. 1977. The Zero-base Budgeting Process: A Practical Guide to Evaluation, Implementation, and Use. Hamilton, Ontario: The Society of Management Accountants of Canada.

Koven, S. G. 1999. Public Budgeting in the United States: The Cultural and Ideological Setting (Text and Teaching). Georgetown University Press.

Kurbis, E. A. 1986. The case for zero-base budgeting. CA Magazine (April): 104.

Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.

Macleod, R. K. 1971. Program budgeting works in nonprofit institutions. Harvard Business Review (September-October): 45-56.

National Association of Accountants. 1977. Zero-base budgeting. Management Accounting (October): 63.

Neumann, B. R., J. D. Suver and R. L. Brown. 1978. Accountant's role in zero-based budgeting. The CPA Journal (January): 23-27.

Nichols, D. R. 1969. PPBS: A challenge to non-profit accounting. Management Accounting (November): 12-13.

Pattillo, J. W. 1977. Zero Base Budgeting: A Planning Resource Allocation and Control Tool. New York: National Association of Accountants.

Pyhrr, P. A. 1973. Zero-Base Budgeting: A Practical... New York: John Wiley & Sons.

Reckers, P. M. J. and A. J. Stagliano. 1977. Zero-Base Budgeting. Management Accounting (November): 18-20.

Stonich, P. J. 1977. Zero-Base Planning and Budgeting. Homewood, Il: Dow Jones-Irwin.

Vinter, R. D. and R. K. Kish. 1984. Budgeting for Not-for-Profit Organizations. Free Press. 

Welsh, W. L. 1972. PPBS and proposal formulation. Management Accounting (May): 31-33, 43.

Williams, J. J. 1981. Zero-base budgeting: Prospects for developing a semi-confusing budgeting information system. Accounting, Organizations and Society 6(2): 153-164.

Williams, J. J. and C. R. Hinings. 1988. A note on matching control system implications with organizational characteristics: ZBB and MBO revisited. Accounting, Organizations and Society 13(2): 191-198.

Williams, J. J., J. D. Newton and E. A. Morgan. 1985. The integration of zero-base budgeting with management-by-objectives: An empirical inquiry. Accounting, Organizations and Society 10(4): 457-476.

 

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