Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cost Managment Main |
Project Management Main
Abagnale, R. M. 1946. Accounting and profit determination for construction contracts. N.A.C.A. Bulletin (June 15): 1008-1019.
Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.
Adrian, J. J. 1979. Construction Accounting. Reston Publishing Co.
Affelder, W. M. 1922. Principles and practice of construction costkeeping - Part I. National Association of Cost Accountants Official Publications (August 15): 3-15.
Affelder, W. H. 1923. Principles and practice of construction cost keeping. Part II - Analyzing costs. National Association of Cost Accountants Official Publications (April 16): 3-12.
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Albin, M. J. 1992. Pasco Construction Company. Journal of Accounting Education 10(2): 349-355.
Allen, L. H. 1914. Payroll distribution on construction work. Journal of Accountancy (July): 38-46.
Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.
Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.
Belford, W. B. and L. G. Ayer. 1969. Unitization of construction work orders. Management Accounting (September): 29-32.
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Brandt, J. W. 1957. Control of construction cost let under contract. N.A.A. Bulletin (November): 45-52.
Cavazos, A. 1959. How we plan to improve our costing of construction equipment. N.A.A. Bulletin (September): 5-13. (Depreciation based on replacement values).
Chan, C. T. W. and C. Pasquire. 2004. An analysis for the degree of accuracy in construction project indirect costs. The Journal of Cost Analysis & Management 6(1): 46-66.
Clark, W. R. 1960. Construction contracting with a cost-saving incentive. N.A.A. Bulletin (May): 83-87.
Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.
Craftsman Book Company. 2001. Builder's Guide to Accounting. Craftsman Book company.
DeBanto, C. S. 1954. Construction accounting - Completed contract basis. N.A.C.A. Bulletin (April): 1035-1037.
Dugar, A. and M. R. Gujarathi. 2018. Toshiba's creative accounting for construction contracts. Issues in Accounting Education (August): 117-134.
Dykstra, A. 2018. Construction Project Management: A Complete Introduction. 2nd edition. Kirshner Books.
Eccles, R. G. 1981. Bureaucratic versus craft administration: The relationship of market structure to the construction firm. Administrative Science Quarterly 26(3): 449-469.
Ellis, G. D. 1938. Accounting for construction projects. N.A.C.A. Bulletin (March 1): 741-755.
Fiske, W. P. 1932. Material and equipment control in construction companies. N.A.C.A. Bulletin (July 1): 1443-1457.
Forbes, J. D. 1965. Control of construction costs. N.A.A. Bulletin (June): 44-50.
Georgieva, D. and J. Parkinson. 2018. A case study: Engineering Architecture & Construction Inc. Cost Management (May/June): 17-28.
Gray, D. G. 1956. Controlling construction outlay in a power company. N.A.C.A. Bulletin (February): 754-761.
Gray, O. R. and R. V. Calvasina. 1995. The 1826 contract for construction of facilities at the Pensacola Naval Station and its implications for historical research using agency theory. The Accounting Historians Journal 22(1): 35-55.
Halpin, D. W. and B. A. Senior. 2009. Financial Managment and Accounting Fundamentals For Construction. Wiley.
Hoeflick, C. J. 1966. Auditing of construction contracts. Management Accounting (September): 51-56.
Hibbs, W. J. 1924. Construction cost accounting (From the viewpoint of both the contractor and the customer). National Association of Cost Accountants Official Publications (April 15): 3-15.
Hofford, G. M. 1920. Accounting for railroad construction. Journal of Accountancy (March): 191-197.
Holm, L. 2018. Cost Accounting and Financial Management for Construction Project Managers. Routledge.
Hubbard, J. B. 1927. Building construction in recent years. Harvard Business Review (April): 307-314.
James, C. C. 1938. Managerial control through cost accounting for construction work. N.A.C.A. Bulletin (March 1): 756-778.
Jennings, R. M. and R. B. McCosh. 1967. Construction in progress - A different approach. The Accounting Review (July): 598-600.
Jones, J. and S. Iacobelli. 2012. Superior Construction Inc.: An assessment of risks and controls as part of a post-acquisition engagement. Journal of Accounting Education 30(2): 173-193.
Keys, C. R. 1929. Costs in airplane construction and transportation. N.A.C.A Bulletin (August 1).
King, J. S. 1957. A method of controlling company construction costs. N.A.A. Bulletin (November): 81-86.
Kramer, L. L. 1952. Construction accounting in a decentralized company. N.A.C.A. Bulletin (March): 818-829.
Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.
Krueger, C. A. and R. L. Townsend. 1988. The controller's role in controlling construction costs. Management Accounting (December): 38-42.
Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues in Accounting Education (May): 281-290.
Lee, J. F. 1951. Accounting problems of construction contractors. N.A.C.A. Bulletin (January): 570-576.
Livingstone, L. 2013. Compensatory damages for patent infringement: Texahoma Highway Construction case. Journal of Forensic & Investigative Accounting 5(1): 234-239.
Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.
Luey, L. D. 1952. Construction cost control for defense facilities. N.A.C.A. Bulletin (May): 1093-1104.
Marchione, M. J. 1970. International financing of construction projects. Management Accounting (October): 42-45, 50.
Martin, G. 1927. The industrial reconstruction of France since the war. Harvard Business Review (April): 257-268.
Matopoulos, A., G. Kovacs and O. Hayes. 2014. Local resources and procurement practices in humanitarian supply chains: An empirical examination of large-scale house reconstruction projects. Decision Sciences 45(4): 621-646.
Mazur, M. J. 1948. Developing total and unit costs by types of work on construction projects. N.A.C.A. Bulletin (May 1): 1077-1086.
Moore, H. A. 1946. Cost records for the home building industry. N.A.C.A. Bulletin (January 1): 407-414.
Nelms, L. L. and D. L. Crouse. 1989. CFO's headache: Surety bonds. Management Accounting (October): 39-43. (Related to construction companies).
Nevius, A. M. 2014. Qualified lessee construction allowances. Journal of Accountancy (October): 54.
Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.
Nordby, D. B. 1970. Controlling and estimating labor costs in the construction industry. Management Accounting (May): 23-25.
Ostwald, P. F. 2000. Construction Cost Analysis and Estimating. Prentice Hall.
Palmer, W., W. E. Combs and M. A. Smith. 1999. Construction Accounting and Financial Management. McGraw Hill.
Pansza, H. G. 1976. Task-cost analysis on construction in progress. Management Accounting (December): 41-44.
Peterson, S. 2008. Construction Accounting & Financial Management. Prentice Hall.
Peterson, S. 2019. Construction Accounting and Financial Management, 4th edition. Pearson.
Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.
Poe, C. D., G. J. Dillon and K. Day. 1988. Replacing fixed assets in the construction industry. Management Accounting (August): 39-43.
Rennolds, J. S. 1958. A construction contractor's lease-or-buy decision. N.A.A. Bulletin (August): 71-72.
Reyer, W. C. 1921. Accounting for construction in public utilities. Journal of Accountancy (September): 183-191.
Rice, H. L. and J. L. Callan. 2001. Construction Accounting Deskbook: Financial, Tax, Accounting, Management and Legal Answers.
Roelofsen, E. and Y. Tao. 2017. Case study: Is holacracy for us? A global construction company weighs the risk of extreme decentralization. Harvard Business Review (March/April): 151-155.
Rossman, W. H. 1969. Allocation of equipment cost in the heavy construction industry. Management Accounting (November): 14-15.
Russo, C. J., C. L. Martin, Jr. and A. S. Rao. 2021. Impact of economic recession on the valuation of closely held construction companies. Journal of Forensic Accounting Research 6(1): 491-515.
Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records. N.A.C.A. Bulletin (April): 1040-1043.
Shinn, E. 2021. Accounting & Financial Management for Residential Construction, Sixth edition. BuilderBooks.
Shirley, J. E. 1953. Cost standards in small home construction. N.A.C.A. Bulletin (July): 1475-1477.
Stec, S. 1987. Construction accounting. Management Accounting (October): 57.
Stump, G. L. 1950. Accounting for construction of a metals plant. N.A.C.A. Bulletin (December): 423-432.
Swilley, S. W. 2017. Long-term contracts and AMT. Journal of Accountancy (December): 62-63. ("Certain construction contractors may be eligible to use the cash or completed-contract method of accounting for regular income tax. However, these taxpayers may also be liable for alternative minimum tax (AMT").
Taggart, H. F. 1926. Construction company accounts. The Accounting Review (June): 20-32.
Trotman, K. T. 1986. Revenue recognition in the construction industry: An experimental study. Abacus 22(2): 136-147.
Vincent, W. W. 1921. Reconstruction of railroad property. Journal of Accountancy (May): 343-348.
Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.
West, W. H. 1918. Accounting for cantonment construction. Journal of Accountancy (November): 321-326.
White, J. K. 1950. Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): 755-766.
Wiedemann, J. and R. Mercado. 2020. Construction Contractors: Accounting and Auditing. Wiley.
Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue: Builders' burden. Management Accounting (January): 49-52.
Young, M. S. 1956. Control of a major construction project. N.A.C.A. Bulletin (March): 841-849.