Management And Accounting Web

Zero Based Budgeting Bibliography

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

Zero Based Budgeting Main Page

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. AMACOM.

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

Bennett, K., L. Owen and T. Warner. 1980. Implementing ZBB at Stanford University. Business Officer (May): 21-27.

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.

Burrows, G. and B. Syme. 2000. Zero-base budgeting: Origins and pioneers. 36(2): 226-241.

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: What it is and what it takes to make it work. AMACOM.

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

Connell, J. 1980. ZBB at its best. Management Focus (November-December): 26-33.

Cowen, S. S. 1978. Experience with zero base budgeting in the private and public sectors: An overview. Proceedings of Annual Meeting, American Accounting Association.

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.

Francl, T. J. 1986. Planning, Budgeting and Control for Data Processing: How to Make Zero Base Budgeting Work for You. Wan Nostrand Reinhold Co.

Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543. (JSTOR link).

Gianakis, G. A. and C. P. McCue. 1999. Local Government Budgeting: A Managerial Approach. Praeger.

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).

Hayes, R. B. and W. R. Cron. 1988. Changes in task uncertainty induced by zero-base budgeting: Using the Thompson and Hirst models to predict dysfunctional behaviour. Abacus 24(2): 145-161.

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.

Ma, J. 2006. Zero-based budgeting in China: Experiences of Hubei Province. Journal of Public Budgeting, Accounting & Financial Management 18(4): 480-511.

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

Muller, C. 2007. Zero-Base Budgeting (German Edition). GRIN Verlag.

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 Management Tool for Evaluating Expenses. John Wiley & Sons.

Pyhrr, P. A. 1977. Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. John Wiley & Sons.

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

Sarant, P. C. 1978. Zero-Base Budgeting in the Public Sector: A Pragmatic Approach. Addison-Wesley Pub.

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

U.S. Congress Senate Committee on Government Operations, Subcommittee on Intergovernmental Relations. 1977. Compendium of materials on zero-base budgeting in the States. University of Michigan Library.

U.S. Government Accounting Office. 1979. Streamlining Zero-Base Budgeting Will Benefit Decision-Making. Report to the Congress of the United States, Comptroller General, PAD-79-45 (September).

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.

Wholey, J. S. 1978. Zero-base Budgeting and Programme Evaluation. Rowman & Littlefield.

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.