Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cash and Credit Main Page |
Financial Reporting Main Page
Note: Also see the Bibliographies for Debt, and Liabilities.
Banham, R. 2012. Too much of a good thing: Working capital is piling up at America's largest companies. CFO (July/August): 46-53. (The 2012 CFO/REL working capital scorecard includes: Days sales outstanding, Days inventory outstanding, Days payables outstanding, and Days working capital).
Bullat, L. P. 1947. Simplified accounts payable procedure. N.A.C.A. Bulletin (February 1): 673-676.
Cohen, B. 2015. How automating accounts payable unlocks financial value. Strategic Finance (February): 30-34.
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).
Davis, C. E. and E. B. Davis. 2003. Garden Patch Foods: Analyzing the purchasing-through-payables process. Issues in Accounting Education (November): 369-383.
Davis, C. E. and K. Lonborg. 1993. X-Oil Inc.: An instructional case in internal control for the payables cycle. Journal of Information Systems (Fall): 112-133.
Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.
Deeb, M. and E. Brown. 1990. Automating accounts payable at AMSCO. Management Accounting (January): 28-30.
Donaldson, R. W. 1948. Control of accounts payable by punched card methods. N.A.C.A. Bulletin (November 1): 257-263.
Edwards, R. C. 1965. Radical surgery for the accounts payable processing - A case report. N.A.A. Bulletin (May): 53-57.
Fisher, E. B. 1961. Accounting for payables - A tabulating procedure. N.A.A. Bulletin (September): 83-89.
Giordano, R. J. 1973. Controlling accounts payable. Management Accounting (May): 34-36.
Graeca, R. 1952. Making light work of accounts payable. N.A.C.A. Bulletin (March): 861-863.
Guldig, J. F. 1983. Redesigning accounts payable. Management Accounting (September): 42-46.
Hammer, M. 1990. Reengineering work: Don't automate, obliterate. Harvard Business Review (July-August): 104-112. (Summary).
Hasz, T. W. and J. L. Boockholdt. 1983. How Houston Lighting & Power applied DDP. Management Accounting (March): 56-59. (An accounts payable system.)
Horn, J. F. 1931. An application of equipment for accounts payable control and department distribution. N.A.C.A. Bulletin Section II (December 1).
Hurt, S. 2003. Why automate payables and receivables? Strategic Finance (April): 33-35.
Irvin, M. K. 1962. Accounts payable on punched cards - Handling an exception. N.A.A. Bulletin (February): 74.
Koch, A. P. 1960. The unconventional in accounts payable. The Accounting Review (July): 511-514.
Lobaugh, J. L. 1996. Paperless payables pays off. Management Accounting (September): 31-35.
Ludwig, M. S. 1998. Accounts Payable: A Guide to Running An Efficient Department. John Wiley & Sons.
McQuillan, R. G. 1959. Equipping the accounts payable department to handle all its functions. N.A.A. Bulletin (January): 30-32.
Nichols, J. R. 1966. An accounts payable application of EDP. Management Accounting (March): 17-33.
Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.
Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.
Pavlinko, J. L. 1993. Paperless payables at Lord. Management Accounting (July): 32-34.
Prachyl, C. L. 2017. Identifying red flags in an accounts payable environment: The importance of controls in the detection of fraudulent activity. Journal of Forensic & Investigative Accounting 9(3): 941-952.
Redhair, O. A. and P. J. Eichinger. 1949. Processing accounts payable in a large company. N.A.C.A. Bulletin (July 1): 1279-1286.
Schaeffer, M. L. 2001. Accounts Payable: A Guide to Running an Efficient Department, 2001 Cumulative Supplement. John Wiley & Sons.
Schaeffer, M. S. L. 2002. Essentials of Accounts Payable. John Wiley & Sons.
Singhvi, V. 1995. Reengineering the payables process. Management Accounting (March): 46-49.
Smith, D. R. 1970. Recognition, validation and processing of accounts payable. Management Accounting (August): 39-41.
Tueffel, H. 2016. Boost the bottom line with accounts payable best practices. Journal of Accountancy (November): 50-54.