A-J | K-Z
Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Book Summaries | Topic Summaries
Kachelmeier, S. J., S. Madeo, D. Plumlee, J. H. Pratt, G. Krull and G. Thornton. 2005. Report of the AAA/AAPLG Ad Hoc Committee to assess the Supply and Demand for Accounting Ph.D.s. A joint project of the American Accounting Association and the Accounting Programs Leadership Group. (Note).
Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).
Kamenetz, A. 2009. Who needs Harvard? Free online courses, Wiki universities, Facebook-style tutoring networks - American higher education is being transformed by a cadre of web-savvy edupunks. Fast Company (September): 84-89. (Summary).
Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14. (Summary).
Kapanowski, G. 2017. Lean accounting. Cost Management (January/February): 37-41. (Summary).
Kaplan, A. M. and M. Haenlein. 2009. The fairyland of Second Life: About virtual social worlds and how to use them. Business Horizons 52(6): 563-572. (Summary).
Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).
Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (Summary).
Kaplan, R. S. 1987. Research cultures in managerial accounting: Empirical research. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 78-87. (Summary).
Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).
Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).
Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).
Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).
Kaplan, R. S. 2008. Managing yourself: Reaching your potential. Harvard Business Review (July-August): 45-49. (Summary).
Kaplan, R. S. and A. Mikes. 2012. Managing risks: A new framework. Smart companies match their approach to the nature of the threats they face. Harvard Business Review (June): 48-60. (Discussion of three categories of risks: Preventable risks, strategy risks, and external risks that are beyond the organization's influence and control. Each type of risk requires a different risk-management approach). (Summary).
Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January/February): 71-79. (Summary).
Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).
Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).
Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).
Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).
Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).
Kaplan, R. S. and K. Ramanna. 2021. Accounting for climate change: The first rigorous approach to ESG reporting. Harvard Business Review (November/December): 120-131. (Summary).
Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).
Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Summary).
Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).
Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).
Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).
Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review (June): 100-107. (Summary).
Kasanen, E., K. Lukka and A. Siitonen. 1993. The constructive approach in management accounting. Journal of Management Accounting Research (5): 243-264. (Summary).
Katzenbach, J. R. and J. A. Santamaria. 1999. Firing up the front line. Harvard Business Review (May-June): 107-117. (Summary).
Kavadias, S., K. Ladas and C. Loch. 2016. The transformative business model: How to tell if you have one. Harvard Business Review (October): 90-98. (Summary).
Keating, P. 1995. A framework for classifying and evaluating the theoretical contributions of case research in management accounting. Journal of Management Accounting Research (5): 66-86. (Summary).
Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).
Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).
Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94. (Summary).
Kennedy, F., L. Owens-Jackson, L. Burney and M. Schoon. 2007. How do your measurements stack up to lean? Strategic Finance (May): 32-41. (Note on Lean Accounting).
Kenrick, D. T., A. B. Cohen, S. L. Neuberg and R. B. Cialdini. 2018. The science of antiscience thinking. Scientific American (July): 36-41. (Summary).
Kershaw, R. 2000. Using TOC to ‘cure’ healthcare problems. Management Accounting Quarterly (Spring): 22-28. (Summary).
Kettering, R. C. 2001. Accounting for quality with nonfinancial measures: A simple no-cost program for the small company. Management Accounting Quarterly (Spring): 14-19. (Summary).
Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).
Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).
Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary)
Keys, D. E. and A. van der Merwe. 2002. Gaining effective organizational control with RCA. Strategic Finance (May): 41-47. (Summary).
Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).
Kim, W. C. and R. Mauborgne. 1997. Value innovation: The strategic logic of high growth. Harvard Business Review (January-February): 103-112. (Summary).
Kim, W. C. and R. Mauborgne. 1999. Creating new market space: A systematic approach to value innovation can help companies break free from the competitive pack. Harvard Business Review (January-February): 83-93. (Summary).
Kim, W. C. and R. Mauborgne. 2002. Charting your company's future. Harvard Business Review (June): 77-83. (Summary).
Kim, W. C. and R. Mauborgne. 2004. Blue ocean strategy. Harvard Business Review (October): 76-84. (Summary).
Kim, W. C. and R. Mauborgne. 2009. How strategy shapes structure. Harvard Business Review (September): 72-80. (Summary).
Kim, W. C. and R. Mauborgne. 2015. Red ocean traps: The mental models that undermine market-creating strategies. Harvard Business Review (March): 68-73. (Summary).
Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).
Kohavi, R. and S. Thomke. 2017. The surprising power of online experiments: Getting the most out of A/B and other controlled tests. Harvard Business Review (September/October): 74-82. (Summary).
Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63. (Summary).
Koontz, H. 1961. The management theory jungle. The Journal of the Academy of Management 4(3): 174-188. (Summary) and
Krippel, G. L. and S. Mitchell. 2011. What's your CMA worth? We show you how to estimate the lifetime value of the certification. Strategic Finance (November): 41-47. (Note).
Krippel, G. L. and S. Mitchell. 2017. The CMA advantage: An update. How much more could you earn throughout your career if you became a CMA right now? Strategic Finance (September): 38-45. (Summary).
Krippel, G. L., J. Moody and S. Mitchell. 2016. CPA credential delivers high value. Journal of Accountancy (May): 32-36. (Summary).
Kristensen, T. B. and P. Israelsen 2012. Management accounting system problems in context of lean: Development of a proposed solution. In Mitchell, F., H. Norrreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business. (Summary).
Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36, 38. (Summary).
Kurtzman, J. 1997. Is your company off course? Now you can find out why. Fortune (February 17): 128-130. (Summary).
LaFollett, G. 2015. Expanding your app-titude. Journal of Accountancy (January-December). (Summary).
Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary).
Lanen, W. N. 1999. Waste minimization at 3M Company: A field study of nonfinancial performance measurement. Journal of Management Accounting Research (11): 29-43. (Summary).
Langfield-Smith, K. 1997. Management control systems and strategy: A critical review. Accounting, Organizations and Society 22(2): 207-232. (Summary).
Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).
Lee, J. Y. and J. K. Winch. 1998. From push to pull: Management's control system modification for manufacturing change. Advances in Management Accounting (6): 75-92. (Summary).
Lee, J. Y., R. Jacob and M. Ulinski. 1994. Activity-based costing and Japanese cost management techniques: A comparison. Advances In Management Accounting (3): 179-196. (Summary).
Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (Summary and JSTOR link).
Lencioni, P. M. 2002. Make your values mean something. Harvard Business Review (July): 113-117. (Summary).
Leslie, D. W. 2008. Accounting Faculty in U.S. Colleges and Universities: Status and Trends, 1993-2004. A Report of the American Accounting Association. (Note).
Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used?, Journal of Cost Management (Fall): 22-28. (Summary).
Lev, B. 2004. Sharpening the intangibles edge. Harvard Business Review (June): 109-116. (Summary).
Levin, B. and L. Downes. 2022. Every company needs a political strategy today: Five principles will help leaders take decisive action when fast-moving laws and regulations conflict with stakeholder values. MIT Sloan Management Review (Fall): 1-4. (Summary).
Levinson, H. 2003. Management by whose objectives? Harvard Business Review (January): 107-116. (Summary).
Libby, T. and J. H. Waterhouse. 1996. Predicting change in management accounting systems. Journal of Management Accounting Research (8): 137-150. (Summary).
Lipe, M. and S. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review (July): 283-298. (Summary).
Lipe, M. G. and S. Salterio. 2002. A note on the judgmental effects of the balanced scorecard's information organization. Accounting, Organizations and Society 27(6): 531-540. (Summary).
Louderback, J. and J. W. Patterson. 1996. Theory of constraints versus traditional management accounting. Accounting Education 1(2): 189-196. (Summary).
Lucier, G. T. and S. Seshadri. 2001. GE takes six sigma beyond the bottom line. Strategic Finance (May): 40-46. (Summary).
Luehrman, T. A. 1998. Strategy as a portfolio of real options. Harvard Business Review (September-October): 89-99. (Summary).
Luft, J. L. 1997. Long-term change in management accounting: Perspectives from historical research. Journal of Management Accounting Research (9): 163-197. (Summary).
Luft, J. L. 1997. Fairness, ethics and the effect of management accounting on transaction costs. Journal of Management Accounting Research (9): 199-216. (Summary).
Luft, J. and M. D. Shields. 2002. Zimmerman's contentious conjectures: Describing the present and prescribing the future of empirical management accounting research. The European Accounting Review 11(4): 795-803. (Summary).
Luft, J. and M. D. Shields. 2003. Mapping management accounting: Graphics and guidelines for theory-consistent empirical research. Accounting, Organizations and Society 28(2-3): 169-249. (Summary).
Lukka, K. and J. Mouritsen. 2002. Homogeneity or heterogeneity of research in management accounting? The European Accounting Review 11(4): 805-811. (Summary).
Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).
Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).
MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).
MacArthur, J. B. 1996. From activity-based costing to throughput accounting. Management Accounting (April): 30, 34, 36-38. (Summary).
MacArthur, J. B. and H. A. Stranahan. 1998. Cost driver analysis in hospitals: A simultaneous equations approach. Journal of Management Accounting Research (10): 279-312. (Summary).
Macy, G. and V. Arunachalam 1995. Management accounting systems and contingency theory: In Search of effective systems. Advances in Management Accounting (4): 63-86. (Summary).
Maginnis, M. A. and G. Uminger. 2018. Management accounting in a true lean (TPS) environment. Cost Management (January/February): 27-35. (Summary).
Magretta, J. 1998. The power of virtual integration: An interview with Dell Computer's Michael Dell. Harvard Business Review (March-April): 72-85. (Summary).
Magretta, J. 2002. Why business models matter. Harvard Business Review (May): 86-92. Explains the difference between a business model and a competitive strategy. (Summary).
Malone, D. and M. Mouritsen. 2014. Change management: Risk, transition, and strategy. Cost Management (May/June): 6-13. (Summary).
Mangan, T. N. 1995. Integrating an activity-based cost system. Journal of Cost Management 10 (Winter): 5-13. (Summary).
Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).
March, J. G. 1987. Ambiguity and accounting: The elusive link between information and decision making. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 31-49. (Summary).
Martin, J. R. 1994. A controversial-issues approach to enhance management accounting education. Journal of Accounting Education 12(1): 59-75. (Summary).
Martin, J. R. 1998. Evaluating faculty based on student opinions: Problems, implications and recommendations from Deming’s theory of management perspective. Issues in Accounting Education (November): 1079-1094. (Summary).
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).
Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education 18(1): 35-50. (ABC variance analysis).
Martin, J. R. 2022. A note on pricing strategies. (Note).
Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).
Martin, R. L. 2021. It's time to replace the public corporation: We need a model that truly focuses on the long term. Harvard Business Review (January/February): 34-42. (Summary).
Martinson, O. B. and D. E. Ziegenfuss. 2000. Looking at what influences ethical perception and judgment. Management Accounting Quarterly (Fall): 41-47. (Summary).
Martinsons, M., R. Davison and D. Tse. 1999. The balanced scorecard: A foundation for the strategic management of information systems. Decision Support Systems (25): 71-88. (Summary).
Maskell, B. H. and B. L. Baggaley. 2006. Lean accounting: What's it all about? Target Magazine 22(1): 35-43. (Note).
McDermott, R. E., K. D. Stocks and J. Ogden. 2000. Code Blue: A Tale of Romance, Murder, Mystery, Intrigue & Managed Care. Syracuse, UT: Traemus Books. (Note).
McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).
McGregor, D. M. 1957. The human side of enterprise. Management Review (November): 22-28. Reprinted from the Proceedings of the Fifth Anniversary Convocation of the School of Industrial Management, MIT, April 9, 1957. (Summary).
McIlhattan, R. D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).
McKay, S. 2016. CGMA tools: How to communicate risks using a heat map. Journal of Accountancy (June): 35-40. (Summary).
McKeon, A. and G. Ranney. 2013. Ongoing Discussion "Thought Piece". Thinking about management from a climate change perspective. Presentation at Aerojet Rocketdyne's InThinking Network. (September): 1-29. (Note).
McNair, C. J. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).
McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24. (Summary).
McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management(January/February): 21-28. (Summary).
McNair, C. J. and L. P. Carr. 1994. Responsibility redefined. Advances in Management Accounting (3): 85-117. (Summary).
Mecimore, C. D. and A. T. Bell. 1995. Are we ready for fourth-generation ABC? Management Accounting (January): 22-26. (Summary).
Merchant, K. A. 2012. ERM: Where to go from here. Journal of Accountancy (September): 32-34, 36. (Summary).
Meyer, M. J. and P. L. Titard. 2000. Those who can ... teach. Want to exchange your Palm Pilot for a blackboard, get a PhD and go back to college as a teacher? The time to do it is now. Journal of Accountancy. (July): 49-58. (Note).
Miller, J. G. and T. E. Vollmann. 1985. The hidden factory. Harvard Business Review (September-October): 142-150. (Summary).
Mintzberg, H. 2004. Managers Not MBAs: A Hard Look at the Soft Practice of Managing and Management Development. Berrett-Koehler Publishers. (Note and MIT Video).
Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).
Mitter, R. and E. Johnson. 2021. What the West gets wrong about China: The fundamental misconceptions. Harvard Business Review (May/June): 42-48. (Summary).
Mock, T. J. 1972. A decision tree approach to the methodological decision process. The Accounting Review (October): 826-829. (Note) and
Mohr, C. 1984. Military price on coffee cited as $7,622. The New York Times (September 20): Section A, p. 27. (Summary).
Monden, Y. and J. Y. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).
Moonitz, M. 1961. The Basic Postulates of Accounting. Accounting Research Study No. 1. AICPA. (Contents and the 14 basic accounting postulates).
Moores, K. and S. Yuen. 2001. Management accounting systems and organizational configuration: A life-cycle perspective. Accounting, Organizations and Society 26(4-5): 351-389. (Summary).
Morse, W. J. 1983. Measuring quality costs. Cost and Management (July-August): 16-20. (Summary).
Murray, M. A., R. A. Zimmermann and D. J. Flaherty. 1997. Can benchmarking give you a competitive edge? Management Accounting (August): 46-48 and 50. (Summary).
National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Definition).
Neimark, M. and T. Tinker. 1986. The social construction of management control systems. Accounting, Organizations and Society 11(4-5): 369-395. (Summary).
Nicholson, N. 2003. How to motivate your problem people. Harvard Business Review (January): 57-64. (Summary).
Nolan, T. W. and L. P. Provost. 1990. Understanding Variation. Quality Progress (May): 70-78. (Summary).
Noreen, E. 1987. Commentary on H. Thomas Johnson and Robert S. Kaplan's Relevance Lost. Accounting Horizons (December): 110-116. (Summary).
Norreklit, H. 2003. The balanced scorecard: What is the score? A rhetorical analysis of the balanced scorecard. Accounting, Organizations and Society 28(6): 591-619. (Summary).
O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).
O'Clock, P. and K. Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units. Management Accounting Quarterly (Winter): 18-26. (Summary).
O'Reilly, C. A. III. and M. L. Tushman. 2004. The ambidextrous organization. Harvard Business Review (April): 74-81. (Summary).
Otley, D. and A. Fakiolas. 2000. Reliance on accounting performance measures: Dead end or new beginning. Accounting, Organizations and Society 25(4-5): 497-510. (Summary).
Ouchi, W. G. 1979. A Conceptual Framework for the Design of Organizational Control Mechanisms. Management Science (September): 833-848 (Summary 1) and ( Summary 2).
Ouchi, W. G. and A. M. Jaeger. 1978. Type Z organization: Stability in the midst of mobility. Academy of Management Review. (April): 305- 314. (Summary).
Paladino, B. 2007. 5 key principles of corporate performance management: How do Balanced Scorecard Hall of Fame, Malcolm Baldrige, Sterling, Fortune 100, APQC, and Forbes award winners drive value? Strategic Finance (June): 39-45. (Note).
Pallot, J. 1991. The legitimate concern with fairness: A comment. Accounting Organizations and Society 16(2): 201-208. (Summary). (See Williams, P. F. 1987. The legitimate concern with fairness. Accounting Organizations and Society 12(2): 169-189.) (Summary).
Palmer, R. J. and M. Vied. 1998. Could ABC threaten the survival of your company? Management Accounting (November): 33-36. (Summary).
Pappano, L. 2011. The master's as the new bachelor's: Call it credentials inflation. A four-year degree may not cut it anymore. The New York Times Education Life (July 24): 16-18. (Summary).
Parker, L. D. 1984. Control in organizational life: The contribution of Mary Parker Follett. The Academy of Management Review 9(4): 736-745. (Note).
Pascale, R., M. Millemann and L. Gioja. 1997. Changing the way we change. Harvard Business Review (November-December): 127-139. (Summary).
Patell, J. M. 1987. Adapting a Cost accounting system to just-in-time manufacturing: The Hewlett-Packard Personal Office Computer Division. Accounting & Management Field Study Perspectives, edited by William J. Bruns, Jr. and Robert S. Kaplan. Harvard Business School Press: 229-267. (Summary).
Pasewark, W. R. 1991. The Evolution of quality control costs in U.S. manufacturing. Journal of Cost Management (Spring): 46-52. (Summary).
Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary).
Pickering, M. 2017. Implementing lean management reporting in lean enterprises. Cost Management (January/February): 28-36. (Summary).
Porter, M., J. Sacks, A. Warner and K. Schwab. 2000. The Global Competitiveness Report 2000. Oxford University Press. (This was the first report I summarized. My most recent summary includes specific data for 2011 and 2012, and overall data on the Global Competitiveness Index for 1999 to 2012. Summary).
Porter, M. E. 1987. From competitive advantage to corporate strategy. Harvard Business Review (May-June): 43-59. (Summary).
Porter, M. E. 1996. What is a strategy? Harvard Business Review (November-December): 61-78. (Summary).
Porter, M. E. 2001. Strategy and the internet. Harvard Business Review (March): 63-78. (Summary).
Porter, M. E. and M. R. Kramer. 2006. Strategy and society: The link between competitive advantage and corporate social responsibility. Harvard Business Review (December): 78-92. (Summary).
Porter, M. E. and M. R. Kramer. 2011. Creating shared value: How to reinvent capitalism and unleash a wave of innovation and growth. Harvard Business Review (January/February): 62-77. (Summary).
Porter, M. E. and T. H. Lee. 2013. The strategy that will fix health care: Providers must lead the way in making value the overarching goal. Harvard Business Review (October): 50-67. (Summary).
Porter, M. E., M. Sakakibara and H. Takeuchi. 2000. Can Japan Compete? (Perseus). (Summary).
Prather-Kinsey, J., A. Savage, S. Boyar and J. Exline. 2018. A call to practitioners: You can play a bigger role in academia and share your experience with accounting students who are hungry for real-world knowledge. Strategic Finance (August): 54-59. (Summary).
Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).
Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).
Rafii, F. and L. P. Carr. 1997. Why major change programs fail: An integrative analysis. Journal of Cost Management (January/February): 41-45. (Summary).
Reckers, P. M. J. 2006. Perspectives on the proposal for a generally accepted accounting curriculum: A wake-up call for academics. Issues in Accounting Education (February): 31-43. (Note).
Reeve, J. C. 1996. Projects, Models, and Systems - Where Is ABM Headed? Journal of Cost Management (Summer): 5-16. (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).
Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).
Reeves, M., C. Love and P. Tillmanns. 2012. Your strategy needs a strategy. Harvard Business Review (September): 76-83. (Note).
Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).
Reinhardt, F. L. 1999. Bringing the environment down to earth. Harvard Business Review (July-August): 149-157. (Summary).
Reiter, S. A. 1994. Beyond economic man: Lessons for behavioral research in accounting. Behavioral Research in Accounting (6) Supplement: 163-185. (Summary).
Rezaee, Z. and R. C. Elmore. 1997. Synchronous manufacturing: Putting the goal to work. Journal of Cost Management (March/April): 6-15. (Summary).
Rice, C. and A. Zegart. 2018. Managing 21st-century political risk: Today's threats are more complicated, but the remedies don't have to be. Harvard Business Review (May/June): 130-138. (Summary).
Rigby, D. K., J. Sutherland and H. Takeuchi. 2016. Embracing agile: How to master the process that's transforming management. Harvard Business Review (May): 40-50. (Summary).
Ridgway, V. F. 1956. Dysfunctional consequences of performance measurements. Administrative Science Quarterly (September): 240-247. (Summary).
Roberts, L. M., G. Spreitzer, J. Dutton, R. Quinn, E. Heaphy and B. Barker. 2005. How to play to your strengths. Harvard Business Review (January): 74-80. ("You may have more to gain by developing your gifts and leveraging your natural skills than by trying to repair your weaknesses. Here is a systematic way to discover who you are at your very best."). (Summary).
Roberts, M. W. and K. J. Silvester. 1996. Why ABC failed and how it may yet succeed. Journal of Cost Management (Winter): 23-35. (Summary).
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