Management And Accounting Web

Control and Controllership Bibliography A-E

A-E  |  F-N  |  O-Z

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

Controllership Main Page | Budgeting Main Page | Variance Analysis Main Page

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46. (JSTOR link).

Abernethy, M. A. and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.

Abernethy, M. A. and J. U. Stoelwinder. 1995. The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20(1): 1-17.

Abernethy, M. A. and P. Brownell. 1997. Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society 22(3-4): 233-248.

Abernthy, M. A., J. Bouwens and L. van Lent. 2004. Determinants of control system design in divisionalized firms. The Accounting Review (July): 545-570. (JSTOR link).

Abernethy, M. A., J. Bouwens, and L. van Lent. 2010. Leadership and control system design. Management Accounting Research (March): 2-16.

Achter, S. B. 1960. A practical way of allocating and controlling warehousing costs. N.A.A. Bulletin (February): 77-81.

Acker, A. W. 1950. Triumph over detail - A review of the work of the cost department. N.A.C.A. Bulletin (May): 1047-1060.

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.

Adams, L. F. 1950. The practice of penny elimination. N.A.C.A. Bulletin (April): 957-966.

Adams, R. B. and J. A. C. Santos. 2006. Identifying the effect of managerial control on firm performance. Journal of Accounting and Economics (April): 55-85.

Adler, D. G. 1990. Preparing for a changing insurance market. Management Accounting (March): 47-49.

Adler, P. S. and C. X. Chen. 2011. Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society 36(2): 63-85.

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).

AICPA. 2009. Current Economic Crisis: Accounting Issues and Risks for Financial Management and Reporting - 2009. AICPA.

Aked, H. J. 1967. Control of fixed costs in relation to volume. Management Accounting (March): 12-20. (Related to capacity utilization and use of a method called S.P.U.R. by a chemical company).

Akroyd, C., S. S. N. Biswas and S. Chuang. 2016. How management control practices enable strategic alignment during the product development process. Advances in Management Accounting (26): 99-138.

Al-Hebry, A. A. 2017. Proposed framework to determine appropriateness of cost accounting methods. Cost Management (March/April): 6-15.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Alexander, J. A. 1991. Adaptive change in corporate control practices. The Academy of Management Journal 34(1): 162-193. (JSTOR link).

Alleman, R. H. 1985. Comptrollership at ITT. Management Accounting (May): 24-30.

Allen, A. D. 1968. Accounting for and controlling staff work. Management Accounting (February): 31-34.

Allen, B. R., E. R. Brownlee, M. E. Haskins, L. J. Lynch and J. W. Rotch. 2004. Cases in Management Accounting and Control Systems (4th Edition). Prentice Hall.

Allen, J. D. 1962. Controlling costs of lost, defective and obsolete parts. N.A.A. Bulletin (November): 57-60.

Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alles, M. and S. Datar. 2002. Control implications of worker identification with firm sales success. Management Accounting Research (June): 173-190.

Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204. (JSTOR link).

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436. (JSTOR link).

Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.

Alvesson, M. and D. Karreman. 2004. Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society 29(3-4): 423-444.

Amato, N. 2016. Controller to CFO: Not a straight, simple path. Controllers hoping to become a CFO need operational experience, communication skills. Journal of Accountancy (March): 34-38.

Amey, L. R. 1979. Towards a new perspective on accounting control. Accounting, Organizations and Society 4(4): 247-258.

Anastas, M. 1997. The changing world of management accounting and financial management. Management Accounting (October): 48, 50-51.

Anderson, C. R. 1951. Work-in-process control is worth the trouble. N.A.C.A. Bulletin (November): 351-356.

Anderson, D. R. 1944. The function of industrial controllership. The Accounting Review (January): 55-65. (JSTOR link).

Anderson, D. R. 1949. The accounting executive and control through cooperative effort. N.A.C.A. Bulletin (June 15): 1163-1174.

Anderson, D. R. 1955. The industrial accountant as a "go giver" N.A.C.A. Bulletin (June): 1263-1272. (Discussion of the three functions of industrial accounting: the property control function, the legal function, and the management service function).

Anderson, R. T. Jr. 1960. Centralized record keeping for decentralized operations - Nation-wide order and production control. N.A.A. Bulletin -1960 Conference Proceedings II (August): 3-11.

Anderson, S. 2002. T&E goes wireless. Strategic Finance (October): 24-27. (Expense reporting with PDAs).

Anderson, S. W. and H. C. Dekker. 2005. Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance. Management Science (December): 1734-1752. (JSTOR link).

Anderson, S. W., H. F. Chang, M. M. Cheng and Y. S. Phua. 2017. Getting to know you: Trust formation in new interfirm relationships and the consequences of investments in management control and the collaboration. Contemporary Accounting Research 34(2): 940-965.

Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Angell, C. R. 1970. Preservation and orderly destruction of records. Management Accounting (March): 47-49.

Angle, S. L. 1931. Effective use of cost data. N.A.C.A Bulletin (October 1): 155-172.

Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211. (JSTOR link).

Ansari, S. L. 1977. An integrated approach to control system design. Accounting, Organizations and Society 2(2): 101-112.

Anthony, E. F. 1957. How to make progress in maintenance cost control. N.A.A. Bulletin (December): 51-57.

Anthony, R. 1988. The Management Control Function. Boston: Harvard Business School Press.

Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234. (JSTOR link).

Anthony, R. N. 1964. Framework for analysis. Management Services (March-April): 18-24. (Summary).

Anthony, R. N. 1965. Planning and Control Systems: A Framework for Analysis. Boston: Harvard Business, Division of Research.

Anthony, R. N. and D. Young. 2002. Management Control In Nonprofit Organizations. McGraw-Hill/Irwin.

Anthony, R. N. and V. Govindarajan. 2003. Management Control Systems. McGraw-Hill/Irwin.

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718. (JSTOR link).

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44.

Aranoff, G. 2017. The cost accounting market today is stronger than ever: Challenges with the high-tech boom and the manufacturing downturn. Cost Management (May/June): 33-38.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15. (JSTOR link).

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Argyris, C. 1990. The dilemma of implementing controls: The case of managerial accounting. Accounting, Organizations and Society 15(6): 503-511.

Armstrong, P. 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

Arnold, A. C. 1959. Making forms control work for the company. N.A.A. Bulletin (July): 44-48.

Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arrow, K. J. 1964. Control in large organizations. Management Science (April): 397-408. (JSTOR link).

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Arya, A. and J. Glover. 1996. Verification of historical cost reports. The Accounting Review (April): 255-269. (JSTOR link).

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574. (JSTOR link).

Aschenbrucker, A., P. Horvath and U. Michel. 2014. Controlling in a volatile environment. Cost Management (November/December): 24-33.

Ashraf, J. and S. Uddin. 2015. Military, 'managers' and hegemonies of management accounting controls: A critical realist interpretation. Management Accounting Research (December): 13-26.

Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Aucoin, S. A. 1988. 10 steps to winning approval of a new reporting system. Management Accounting (June): 50-52, 54.

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369. (JSTOR link).

Backes, R. W. and R. J. Glowacki. 1983. Microcomputers: Successful management and control. Management Accounting (September): 48-51.

Bai, G., T. Kajiwara and J. Liu. 2015. The cost of manufacturing disruptions. Strategic Finance (December): 41-45.

Baier, N. H. 2014. Bean counters no more! Strategic Finance (May): 26-33.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201. (JSTOR link).

Baiman, S. and J. H. Evans III. 1983. Pre-decision information and participative management control systems. Journal of Accounting Research (Autumn): 371-395. (JSTOR link).

Baiman, S. and J. S. Demski. 1980. Economically optimal performance evaluation and control systems. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 184-220. (JSTOR link).

Baiman, S. and M. V. Rajan. 1994. On the design of unconditional monitoring systems in agencies. The Accounting Review (January): 217-229. (JSTOR link).

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Bakewell, K. G. B. 1989. The relevance of management principles and techniques to the smaller information unit. Library Management 10(6):15-23.

Bakewell, K. G. B. 1994. Information: The seventh management function? Library Management (15): 28-33.

Balakrishnan, R., S. Hansen and E. Labro. 2011. Evaluating heuristics used when designing product costing systems. Management Science (March): 520-541.

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.

Barkman, A. I. and J. D. Jolley II. 1986. Cost defenses for antitrust cases. Management Accounting (April): 37-40.

Barrett, C. T. 1961. Control of detail parts in airframe manufacturing. N.A.A. Bulletin (December): 75-82 .

Barsky, N. P. and S. F. Jablonsky. 2000. The digital CFO. Strategic Finance (June): 52-56. (Adapt or fall by the cyber wayside).

Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.

Barley, S. R. and G. Kunda. 1992. Design and devotion: Surges of rational and normative ideologies of control in managerial discourse. Administrative Science Quarterly 37(3): 363-399. (JSTOR link).

Barley, S. R., G. W. Meyer and D. C. Gash. 1988. Cultures of culture: Academics, practitioners and the pragmatics of normative control. Administrative Science Quarterly 33(1): 24-60. (JSTOR link).

Barretta, A. and C. Busco. 2011. Technologies of gove rnment in public sector's networks: In search of cooperation through management control innovations. Management Accounting Research (December): 211-219.

Barsky, N. P. and A. H. Catanach Jr. 2013. What makes a CFO "the best"? Strategic Finance (April): 28-34.

Barton, M. F. and L. M. Rockwell. 1991. Who's responsible for the content of financial statements? Management Accounting (January): 24-26.

Barton, T. L. and R. J. Fox. 1988. Evolution at American Transtech. Management Accounting (April): 49-52.

Bass, A. W. 1927. Cost accounting as a basis for shaping operating policy. N.A.C.A Bulletin (March): 600-618.

Bass, A. W. 1931. Modern trends in cost accounting. N.A.C.A Bulletin (August 15): 1897-1908. (Volume 12, issue 24).

Basson, M. B. 1954. Review of internal reports - and reporting. N.A.C.A. Bulletin (September): 3-10.

Batac, J. and D. Carassus. 2009. Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research (June): 102-116.

Bates, B. L. 1955. Procedure write-ups which will be read and followed. N.A.C.A. Bulletin (February): 836-841.

Baugh, F. H. 1915. Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students. F. H. Baugh.

Baumler, J. V. 1971. Defined criteria of performance in organizational control. Administrative Science Quarterly 16(3): 340-350. (JSTOR link).

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).

Bedard, J. C., R. Hoitash and U. Hoitash. 2014. Chief financial officers as inside directors. Contemporary Accounting Research 31(3): 787-817.

Bedell, L. V. 1944. Production control and planning. N.A.C.A. Bulletin (June 15): 1099-1108.

Bedford, D. S. 2015. Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research (September): 12-30.

Bedford, D. S. and T. Malmi. 2015. Configurations of control: An exploratory analysis. Management Accounting Research (June): 2-26.

Bedford, D. S., T. Malmi and M. Sandelin. 2016. Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society (51): 12-28.

Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201. (JSTOR link).

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14. (JSTOR link).

Beekman, M., R. H Chenhall and K. J. Euske. 2007. Management control systems as a tool for planned organizational change. Cost Management (September/October): 15-25 .

Beerel, A. 1986. Strategic financial control can provide light and guidance. Accountancy U.K. (June): 70-74.

Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.

Belden, I. C. 1931. What executives need from accountants. N.A.C.A Bulletin (July 15): 1823-1835.

Bell, G. D. 1965. The influence of technological components of work upon management control. The Academy of Management Journal 8(2): 127-132. (JSTOR link).

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Bence, A. A. 1966. Value analysis for cost control and profit improvement. Management Accounting (July): 52-57.

Bendel, C. W. 1951. Control of inventory consigned to suppliers. N.A.C.A. Bulletin (August): 1446-1456.

Benedon, W. 1956. What makes up an adequate records program? N.A.C.A. Bulletin (August): 1504-1517.

Beniger, J. R. 1989. The Control Revolution: Technological and Economic Origins of the Information Society. Cambridge, MA: Harvard University Press.

Benishay, H. 1965. Managerial controls of accounts receivable: A deterministic approach. Journal of Accounting Research (Spring): 114-132. (JSTOR link).

Benishay, H. 1966. Managerial controls of accounts receivable: A reply. Journal of Accounting Research (Spring): 131-132. (JSTOR link).

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to a procedure for determining the insurable value of buildings and equipment).

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Bennett, C. F. 1936. Management reports - Their use and interpretation. N.A.C.A. Bulletin (May 1): 1028-1043.

Bennett, C. W. 1932. Cutting the cost of cost accounting. N.A.C.A. Bulletin (March 1): 861-874.

Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.

Bennett, C. W. 1943. Some problems of wartime industrial accounting control. N.A.C.A. Bulletin (July 1): 1261-1280.

Bennett, C. W. 1948. A case study of small business controls. N.A.C.A. Bulletin (April 15): 991-1026. (Sections include: production control, accounting and cost control, and general control techniques).

Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October): 378-383. (JSTOR link).

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98. (JSTOR link).

Benson, C. M. and W. H. Donaldson. 1949. Labor cost control without clock cards or individual production time records. N.A.C.A. Bulletin (May 1): 999-1003.

Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354. (JSTOR link).

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Bentz, W. F. 1973. Input-output analysis for cost accounting, planning and control: A proof. The Accounting Review (April): 377-380. (JSTOR link).

Bentz, W. F. and R. F. Lusch. 1980. Now you can control your product's market performance. Management Accounting (January): 17-25.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

Berglund, W. J. 1965. Ordering and controlling of supplies - The "pattern accounting" procedure. Management Accounting (December): 35-40.

Bergstrom, W. E. 1942. Suggested procedure for the issuance and control of procedures; Introduction. N.A.C.A. Bulletin (December 1): 384-389.

Berkow, W. F. 1964. Need for engineering influence upon accounting procedure. The Accounting Review (April): 377-386. (JSTOR link).

Berle, A. A. Jr. 1938. Accounting and the law. The Accounting Review (March): 9-15. (JSTOR link).

Berndtson, K. 1986. Managers and physicians come head to head over cost control. Healthcare Financial Management (September): 22-24, 28-29.

Bernheim, R. C. 1983. The right way to design a cost accounting system. Management Accounting (September): 63-65.

Berry, A., E. Loughton and D. Otley. 1991. Control in a financial services company (RIF): A case study. Management Accounting Research (June): 109-139.

Berry, A. J., T. Capps, D. Cooper, P. Ferguson, T. Hooper and E. A. Lowe. 1985. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1): 3-28.

Berry, H. 1924. Executive uses of costs. National Association of Cost Accountants Official Publications (September 2): 4-16.

Berthelot, S. and J. Morrill. 2016. Management control systems and the presence of a full-time accountant: An empirical study of small- and medium - sized enterprises (SMEs). Advances in Management Accounting (27): 207-242.

Beyer, R. 1963. Profitability Accounting for Planning and Control. The Ronald Press Co.

Bhada, Y. H. 1970. Dynamic cost analysis. Management Accounting (July): 11-14.

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Biggs, J. R., E. J. Long and K. E. Fraedrich. 1991. Integrating accounting, planning and control. Journal of Cost Management (Spring): 11-21.

Birnberg, J. and C. Snodgrass. 1988. Culture and control. Accounting, Organizations and Society 13(5): 447-464.

Birnberg, J. G. 1998. Some reflections on the evolution of organizational control. Behavioral Research In Accounting (10 Supplement): 27-46.

Birnberg, J. G., I. H. Frieze and M. D. Shields, 1977. The role of attribution theory in control systems. Accounting, Organizations and Society 2(3): 189-200.

Bisbe, J. and D. Otley. 2004. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 29(8): 709-737.

Bishop C. C., F. T. DeZoort and D. R. Hermanson. 2017. The effect of CEO social influence pressure and CFO accounting experience on CFO financial reporting decisions. Auditing: A Journal of Practice & Theory 36(1): 21-41.

Black, M. L. 1958. Getting cost control facts to the supervisors. N.A.A. Bulletin (September): 91-92.

Blair, J. P. The counter-part accounting organization - An adventure in service to management. N.A.A. Bulletin (November): 37-43.

Blais, W. 2000. Personality types of controllers. Strategic Finance (June): 88-92.

Blake, R. R. and J. S. Moulton. 1962. The managerial grid. Advanced Management Office Executive 1(9). (The Grid).

Blummer, L. W., E. B. Mills and L. F. Ray. 1956. Putting cost accountants in their place - A case study in chemicals operations. N.A.C.A. Bulletin (December): 566-572.

Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review (October): 747-757. (JSTOR link).

Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.

Bol, J. C., S. Kramer and V. S. Maas. 2016. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society (51): 64-73.

Boland, R. J. Jr. 1979. Control, causality and information system requirements. Accounting, Organizations and Society 4(4): 259-272.

Boland, R. J. Jr., A. K. Sharma and P. S. Afonso. 2008. Designing management control in hybrid organizations: The role of path creation and morphogenesis. Accounting, Organizations and Society 33(7-8): 899-914.

Bomeli, E. C. 1961. The accountant's function in determination of net income. The Accounting Review (July): 454-459. (JSTOR link).

Bonchonsky, J. P. 1967. Cost control for program managers. Management Accounting (May): 16-24.

Boos, K. A. 1952. Daily postings give us fingertip cost control. N.A.C.A. Bulletin (February): 718-734.

Borland, R. J. Jr. 1987. Discussion of "accounting and the construction of the governable person." Accounting, Organizations and Society 12(3): 267-272.

Bosher, L. H. 1912. Controlling accounts in cost accounting. Journal of Accountancy (June): 405-419.

Boston, H. R. 1930. Rebuilding antiquated cost systems. N.A.C.A Bulletin (January 15): 619-627.

Bots, J. M., E. Groenland and D. M. Swagerman. 2009. An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners. Journal of Accounting Education 27(1): 1-13.

Bower, J. B. and R. E. Schlosser. 1965. Internal control - Its true nature. The Accounting Review (April): 338-344. (JSTOR link).

Bowhill, B. N. 1987. Budgetary control systems: Why do they fail? Management Accounting U.K. (March): 40-41.

Bows, A. J. 1956. How to improve your monthly report. N.A.C.A. Bulletin (June): 1255-1263.

Boyd, P. and M.K. Fleming. 1987. Productivity: The controller's role. Management Accounting (September): 28-32.

Boylan, H. D. 1957. Financial charting for the board of directors. N.A.C.A. Bulletin (June): 1304-1313.

Boyle, D. M., B. W. Carpenter and D. R. Hermanson. 2012. CEOs, CFOs, and accounting fraud: Implications of recent research. The CPA Journal (January): 62-65.

Boyle, E. J. 1993. A framework for the modern internal audit function. Advances in Management Accounting (2): 227-254.

Boyles, J. V. III. 1979. Energy accounting. Management Accounting (February): 35-41.

Bradley, A. 1927. Financial control policies of General Motors Corporation and their relationship to cost accounting. N.A.C.A Bulletin (January 1): 412-433. (Volume 8, Number 9).

Bradshaw, T. F. 1947. Control of major maintenance expense. N.A.C.A. Bulletin (February 15): 747-756.

Brady, E. and J. C. Babbitt. 1972. Inventory control systems. Management Accounting (December): 42-44.

Bragg, S. M. 2000. Financial Analysis: A Controller's Guide. John Wiley & Sons.

Bragg, S. M. 2001. Cost Accounting: A Comprehensive Guide. John Wiley & Sons.

Bragg, S. M. 2004. Controller's Guide to Planning and Controlling Operations. John Wiley & Sons.

Bragg, S. M. 2004. The Ultimate Accountants' Reference Including GAAP, IRS & SEC Regulations, Leases, Pensions and More. John Wiley & Sons.

Bragg, S. M. 2005. Controller's Guide to Costing. Wiley.

Bragg. S. M. 2006. Accounting Control Best Practices (Wiley Best Practices). Wiley.

Bragg, S. M. 2009. Controllership: The Work of the Managerial Accountant, 8th Edition. Wiley.

Bragg, S. M. 2009. Running a Public Company: From IPO to SEC Reporting. Wiley.

Bragg, S. M. and J. M. Roehl-Anderson. 2000. The Controller's Function: The Work of the Managerial Accountant. John Wiley & Sons.

Brands, K. and M. Holtzblatt. 2015. Business analytics: Transforming the role of management accountants. Management Accounting Quarterly (Spring): 1-12.

Brandt, J. W. 1957. Control of construction cost let under contract. N.A.A. Bulletin (November): 45-52.

Brausch, J. J. 1970. The management accountant's role in an office improvement program. Management Accounting (August): 42-44.

Breese, E. L., W. H. Roberts, J. R. Atwater and S. H. Shipley. 1966. What we expect of the accountant - Four managers' views. Management Accounting (June): 57-61.

Brennan, D. B. 1968. Work measurement for control of clerical costs. Management Accounting (May): 42-46.

Breslin, R. W. 1984. Minimizing your legal costs. Management Accounting (May): 47-51.

Brett, A. C. 1932. Flexibility in budgetary control. N.A.C.A Bulletin (June 15): 1406-1417.

Brett, A. C. 1940. The role of the accountant in the control of distribution costs. N.A.C.A. Bulletin (April 1): 957-972.

Breu, A. C. 1987. One day closings. Management Accounting (March): 66-68.

Brierley, J. A. 2017. The domination of financial accounting over product costing. Cost Management (July/August): 32-40.

Bright, J., R. E. Davies, C. A. Downes and R. C. Sweeting. 1992. The deployment of costing techniques and practices: A UK study. Management Accounting Research (September): 201-211.

Brink, V. Z. 1950. Education for controllership. The Accounting Review (July): 251-259. (JSTOR link).

Brison, C. S. 1946. Components of a model permanent file. The Accounting Review (July): 310-313.

Broatch, R. Jr. 1951. Good procedures are a practical matter. N.A.C.A. Bulletin (May): 1013-1023.

Bronner, S. Z. 1953. Cost controls for the road ahead. N.A.C.A. Bulletin (January): 607-615.

Brown, A. C. 1955. Daily control figures for labor and material. N.A.C.A. Bulletin (November): 377-381.

Brown, H. G. 1957. Division of retained earnings to reflect business needs. The Accounting Review (April): 258-263. (JSTOR link).

Brown, J. J. 1969. Control in multi-division operations. Management Accounting (August): 18-20.

Brown, R. O. 1965. Who controls whom? N.A.A. Bulletin (April): 17-18.

Brown, R. O. 1967. Small business controls: The case of job shop. Management Accounting (March): 51-54.

Brown, V. H. 1987. The tension between management accounting and financial reporting. Management Accounting (May): 39-41.

Brownell, P. 1985. Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research (Autumn): 502-512. (JSTOR link).

Bruining, H., M. Bonnet and M. Wright. 2004. Management control systems and strategy change in buyouts. Management Accounting Research (June): 155-177.

Brummer, L. W. 1957. Ways of getting your report through. N.A.C.A. Bulletin (June): 1314-1323.

Brunetto, G. and N. L. Harris. 2001. Disaster recovery: How will your company survive? Strategic Finance (March): 57-61.

Bruns, W. J. Jr. and J. H. Waterhouse. 1975. Budgetary control and organization structure. Journal of Accounting Research (Autumn): 177-203. (JSTOR link).

Brunsson, N. 1993. Ideas and actions: Justification and hypocrisy as alternatives to control. Accounting, Organizations and Society 18(6): 489-506.

Bryant, G. K. 1956. Controls with power steering and power brakes. N.A.C.A. Bulletin (November): 395-403.

Buckley, A. and E. McKenna. 1972. Budgetary control and business behavior. Accounting and Business Research (Spring): 137-150.

Buckman, A. G. and B. L. Miller. 1982. Optimal investigation of a multiple cost processes system. Journal of Accounting Research (Spring): 28-41. (JSTOR link).

Bulkin, M. H., J. L. Colley and H. W. Steinhoff, Jr. 1966. Load forecasting, priority sequencing, and simulation in a job shop control system. Management Science (October): B29-B51. (JSTOR link).

Bullock, J. H. 1979. Maintenance planning and control. Management Accounting (April): 53-54.

Bunnell, S. H. 1911. Cost-Keeping for Manufacturing Plants. D. Appleton and Company.

Burckhardt, G. H. 1959. Control of cash payroll and unclaimed wages. N.A.A. Bulletin (April): 58-59.

Burgher, P. H. 1966. Features of an integrated system of financial controls. Management Accounting (February): 51-54.

Burke, W. F. 1944. The influence of the war on cost accounting. N.A.C.A. Bulletin (November 15): 251-262.

Burkert, M., F. M. Fischer and U. Schäffer. 2011. Application of the controllability principle and managerial performance: The role of role perceptions. Management Accounting Research (September): 143-159.

Burkhardt, D. C. 1973. The annual audit. Management Accounting (September): 22-26.

Burns, J. H. 1975. Managing the profit of conflict. Management Accounting (December): 21-24.

Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.

Burton, W. D. 1982. Controlling intracompany freight costs. Management Accounting (October): 37-41.

Bruttig, D. 1998. What automated expense reporting management can do for you. Management Accounting (February): 38-43.

Busco, C., M. L. Frigo and E. Giovannoni. 2012. Control vs. creativity. Strategic Finance (August): 28-36.

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49. (JSTOR link).

Buzby, S. L. 1975. Extending the applicability of probabilistic management planning and control models: A reply. The Accounting Review (October): 832-834. (JSTOR link).

Byrum, D. A. J. 1990. The right way to control period expense. Management Accounting (September): 55-59.

Cadmus, B. 1945. Management control through the medium of reports. N.A.C.A. Bulletin (July 1): 1003-1013.

Caglio, A. and A. Ditillo. 2008. A review and discussion of management control in inter-firm relationships: Achievements and future directions. Accounting, Organizations and Society 33(7-8): 865-898.

Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.

Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.

Cammann, C. 1976. Effects of the use of control systems. Accounting, Organizations and Society 1(4): 301-313.

Campbell, C. L. The hired problem solved. Management Accounting (August): 25-28. (New controller cleans up accounting mess).

Campfield, W. L. 1963. Critical paths for professional accountants during the new management revolution. The Accounting Review (July): 521-527. (JSTOR link).

Canace, T. G. and P. Juras. 2014. CFO: From analyst to catalyst. Strategic Finance (February): 26-33.

Caplan, E. H. 1966. Behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (JSTOR link). (Summary).

Carey, M. L. 1924. Getting the most out of business records. National Association of Cost Accountants Official Publications (January 15): 3-11 .

Carlson, A. E. 1962. Looking ahead in managerial cost analysis and control. N.A.A. Bulletin (May): 37-41.

Carlson, E. A. 1952. Techniques for effective reporting to management. N.A.C.A. Bulletin (February): 679-694.

Carlson, A. E. 1955. Working contracts of cost and production control. N.A.C.A. Bulletin (May): 1198-1208.

Carlsson, J, P. Ehn, B. Erlander, M. Perby and A. Sandberg. 1978. Planning and control from the perspective of labour: A short presentation of the demos project. Accounting, Organizations and Society 3(3-4): 249-260.

Carlsson-Wall, M., K. Kraus and J. Lind. 2011. The interdependencies of intra- and inter-organisational controls and work practices - The case of domestic care of the elderly. Management Accounting Research (December): 313-329.

Carman-Stone, M. S. 1987. Unabsorbed overhead: What to do when contracts are cancelled. Management Accounting (April): 55-57. (Defense department formula).

Carmichael, D. R. 1970. Behavioral hypotheses of internal control. The Accounting Review (April): 235-245. (JSTOR link).

Carmona, S., M. Ezzamel and F. Gutierrez. 1997. Control and cost accounting practices in the Spanish royal tobacco factory. Accounting, Organizations and Society 22(5): 411-446.

Carr, C. and J. Ng. 1995. Total cost control: Nissan and its U.K. supplier partnerships. Management Accounting Research (December): 347-365.

Carr, C., C. Tomkins and B. Bayliss. 1991. Strategic controllership - A case study approach. Management Accounting Research (June): 89-107.

Carr, F. J. 1947. Cost accounting's role in management. N.A.C.A. Bulletin (April 1): 962-970.

Carr, W. P. 1962. Cost control of an integrated multi-plant paper company. N.A.A. Bulletin (June): 77-83.

Carruth, P. J. and T. O. McClendon. 1984. How supervisors react to `meeting the budget' pressures. Management Accounting (November): 50-58.

Carswell, W. 1924. Budgetary control. National Association of Cost Accountants Official Publications (May 1): 3-19 .

Carter, J. H. 1964. A management cost control system for industry. N.A.A. Bulletin (January): 3-9.

Case, J. G. 1963. PERT - A dynamic approach to systems analysis. N.A.A. Bulletin (March): 27-38. (Scheduling a cost closing).

Castenholz, W. B. 1931. Selling and administrative expense analysis as a basis for sales control and cost reduction. The Accounting Review (June): 125-130. (JSTOR link).

Castenholz, W. B. 1931. The accountant and changing monetary values. The Accounting Review (December): 282-288. (JSTOR link).

Cataldo, F. 1970. Make it happen. Management Accounting (May): 38-40. (PERT/CPM use in scheduling and controlling financial and administrative work).

Cathey, J. M. 1991. Electronic data interchange: What a controller should know. Management Accounting (November): 47-51.

Catsiff, S. R. 1940. Controlling tool costs. N.A.C.A. Bulletin (May 15): 1149-1177.

Cauvin, E., B. R. Neumann and M. Roberts. 2013. Management control systems and CSR: Information overload constraints. Cost Management (September/October): 33-46.

Cecil, B. 2000. Shared services: Moving beyond success. Strategic Finance (April): 64-68. (Consolidating finance functions).

Chalmers, T. M. 1946. What operating management needs from accountants. N.A.C.A. Bulletin (December 15): 489-499.

Chalos, P. and N. G. O'Connor. 2004. Determinants of the use of various control mechanisms in US-Chinese joint ventures. Accounting, Organizations and Society 29(7): 591-707.

Chan, A. M. Y. and M. M. Lee. 1997. Applicability of management control theories in China: A case study. Advances in International Accounting 10: 165-183.

Chan, K. H. , A. Y. Lew and M. Y. J. W. Tong. 2001. Accounting and management controls in the classical Chinese novel: A dream of the red mansions. The International Journal of Accounting 36(3): 311-327.

Chandler, J. S. and T. N. Trone. 1982. 'Bottom-up' budgeting and control. Management Accounting (February): 37-41.

Chanegrih, T. 2008. Applying a typology of management accounting change: A research note. Management Accounting Research (September): 278-285.

Chapman, C. S. 2012. Discussion of: The role of information systems in supporting exploitative and exploratory management control activities. Journal of Management Accounting Research (24): 61-63.

Chapman, C. S. and L. Kihn. 2009. Information system integration, enabling control and performance. Accounting, Organizations and Society 34(2): 151-169.

Chapman, D. E. 1952. Selecting and training accounting staff. N.A.C.A. Bulletin (July): 1292-1301.

Charlesworth, D. K. 1957. Step-by-step with a cost system revision project. N.A.A. Bulletin (December): 37-45.

Charnes, A. and A. C. Stedry. 1966. Search-theoretic models of organization control by budgeted multiple goals. Management Science (January): 457-482. (JSTOR link).

Charnes, A. and W. W. Cooper. 1967. Some network characterizations for mathematical programming and accounting approaches to planning and control. The Accounting Review (January): 24-52. (JSTOR link).

Charron, K. F. and D. J. Lowe. 2008. Skepticism and the management accountant: Insights for fraud detection. Management Accounting Quarterly (Winter): 9-15.

Chase, W. L. 1966. Use of transaction codes in operating report preparation. Management Accounting (March): 61-63.

Chatfield, M. 1968. The role of operational accounting periods in a goal-oriented control system. Management Accounting (August): 44-48.

Chee, W. C., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192.

Chen, Q., B. Mittendorf and Y. Zhang. 2010. Endogenous accounting bias when decision making and control interact. Contemporary Accounting Research 27(4): 1063-1091.

Cheney, G. 1999. HR meets CFO in the techno-swirl: How technology has changed everything...and not enough. Strategic Finance (May): 38-41.

Cheney, G. 1999. T&E technology: Don't leave home without it. Strategic Finance (August): 70-75. (Controlling travel and entertainment expenses).

Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).

Chenhall, R. H. 2012. Developing an organizational perspective to management accounting. Journal of Management Accounting Research (24): 65-76.

Chenhall, R. H. and F. Moers. 2015. The role of innovation in the evolution of management accounting and its integration into management control. Accounting, Organizations and Society (47): 1-13.

Chenhall, R. H., J. Kallunki and H. Silvola. 2011. Exploring the relationship between strategy, innovation, and management control systems: The roles of social networking, organic innovative culture, and formal controls. Journal of Management Accounting Research (23): 99-128.

Chenhall, R. H., M. Hall and D. Smith. 2010. Social capital and management control systems: A study of a non-government organization. Accounting, Organizations and Society 35(8): 737-756.

Cherrington, D. J. and J. O. Cherrington. 1973. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 225-253. (JSTOR link).

Child, J. 1972. Organization structure and strategies of control: A replication of the Aston study. Administrative Science Quarterly 17(2): 163-177. (JSTOR link).

Child, J. 1973. Strategies of control and organizational behavior. Administrative Science Quarterly 18(1): 1-17. (JSTOR link).

Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680. (JSTOR link).

Chorafas, D. N. 2001. Implementing and Auditing the Internal Control System. St. Martin's Press.

Chow, C. W. and W. S. Waller. 1982. Management accounting and organizational control. Management Accounting (April): 36-41.

Chow, C. W., M. D. Shields and A. Wu. 1999. The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society 24(5-6): 441-461.

Chow, C. W., M. D. Shields and Y. K Chan. 1991. The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society 16(3): 209-226.

Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).

Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.

Christ, M. H. 2013. An experimental investigation of the interactions among intentions, reciprocity, and control. Journal of Management Accounting Research (25): 169-197.

Christ, M. H., K. L. Sedatole, K. L. Towry and M. A. Thomas. 2008. When formal controls undermine trust and cooperation. Strategic Finance (January): 38-44.

Christ, M. H., N. Mintchik, L. Chen and J. L. Bierstaker. 2015. Outsourcing the information system: Determinants, risks and implications for management control systems. Journal of Management Accounting Research 27(2): 77-120.

Christ, R. E. 1957. Control accounting for returned goods. N.A.A. Bulletin (July): 1435-1439.

Christensen, J. and J. S. Demski. 1998. Profit allocation under ancillary trade. Journal of Accounting Research (Spring): 71-89. (JSTOR link).

Christie, A. A. and J. L. Zimmerman. 1994. Efficient and opportunistic choices of accounting procedures: Corporate control contests. The Accounting Review (October): 539-566. (JSTOR link).

Church, J. L. Jr. and R. E. Carpenter. 1958. A way of controlling engineering projects. N.A.A. Bulletin (June): 45-55. (Case study).

Clancy, D. K. 1978. The management control problems of responsibility accounting. Management Accounting (March): 35-39.

Clark, C. L. 1955. Joe can control costs - With sharp tools. N.A.C.A. Bulletin (August): 1634-1642.

Clark, J. H. 1966. Financial control of Ford manufacturing plants. Management Accounting (December): 10-15.

Clark, R. L. and J. B. McLaughlin. 1986. Controlling the cost of product defects. Management Accounting (August): 32-35.

Clegg, S. 1981. Organization and control. Administrative Science Quarterly 26(4): 545-562. (JSTOR link).

Clinton, B. D. and B. England. 2016. Principles of healthy managerial costing. Strategic Finance (September): 40-45.

Clinton, B. D. and L. R. White. 2012. Roles and practices in management accounting: 2003-2012. Strategic Finance (November): 37-43.

Clinton, B. D. and L. R. White. 2012. The role of the management accountant: 2003-2012. Management Accounting Quarterly (Fall): 40-74.

Coan, N. A. 1956. Sharing common sense for more cents per common share. N.A.C.A. Bulletin (April): 939-948. (Combining industrial engineering, production planning, materials control and industrial accounting).

Coe, M. J. 2005. Trust services: A better way to evaluate I.T. controls. Journal of Accountancy (March): 69-75.

Cohen, S. I., M. P. Loeb and A. W. Stark. 1992. Separating controllable performance from non-controllable performance: The case of optimal procurement contracting. Management Accounting Research (December): 291-306.

Cokins, G. 2013. Top 7 trends in management accounting. Strategic Finance (December): 20-29.

Cokins, G. 2014. Top 7 trends in management accounting, Part 2. Strategic Finance (January): 41-47.

Cokins, G. and A. Dybvig. 2017. OIS: For the operational CFO. Strategic Finance (February): 30-37.

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Cokins, G. and N. Shepherd. 2017. The power of intangibles: We need to move beyond the narrow breadth of current financial accounting and reporting and shift to value creation. Strategic Finance (May): 32-39.

Cokins, G., J. Cherian and P. Schwer. 2015. Don't be stuck in the last century: It's time for management accountants to work with decision makers and give them the information they need to do their jobs. Strategic Finance (October): 26-33.

Cokins, G., K. J. Euske, G. Millush, P. Nostrom and A. Vercio. 2008. Let's certify quality of manager's information. Strategic Finance (December): 38-45.

Cole, W. G. 1957. An introduction to administering the accounting manual. N.A.C.A. Bulletin (February): 799-807.

Colby, D. H. 1958. Practical budgetary control of research and development costs. N.A.A. Bulletin (September): 59-66.

Cole, W. G. 1961. Supervisory control of clerical assignments. N.A.A. Bulletin (February): 81-88.

Coletti, A. L., K. L. Sedatole and K. L. Towry. 2005. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review (April): 477-500. (JSTOR Link).

Collins, F. 1982. Managerial accounting systems and organizational control: A role perspective. Accounting, Organizations and Society 7(2): 107-122.

Coleman, R. W. 1949. The role of accounting in management. The Accounting Review (April): 179-183. (JSTOR link).

Collier, P. M. 2005. Entrepreneurial control and the construction of a relevant accounting. Management Accounting Research (September): 321-339.

Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.

Colton, S. D. 2001. The changing role of the controller. Journal of Cost Management (November/December): 5-10.

Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238. (JSTOR link).

Committee on Cost Concepts and Standards. 1956. Tentative statement of cost concepts underlying reports for management purposes. The Accounting Review (April): 182-193. (JSTOR link).

Committee on Concepts and Standards - Internal Planning and Control: Report. 1974. The Accounting Review (Supplement): 79-96. (JSTOR link). Committee members are listed in the Front matter. (JSTOR link).

Committee on Concepts and Standards - Managerial Planning and Control. 1977. The Accounting Review (Supplement): 53, 55-63. (JSTOR link).

Compton, J. P. 1950. The accountant's part in evaluating territorial sales potentials. N.A.C.A. Bulletin (June): 1251-1256.

Conarroe, E. H. 1943. Application of research to the office. N.A.C.A. Bulletin (October 1): 108-124.

Conarroe, E. H. 1943. Preparation and use of office manuals. N.A.C.A. Bulletin (June 1): 1193-1206.

Conder, J. M. 1981. The self-insurance decision. Management Accounting (April): 54-55.

Conley, E. C. 1961. Controlling the sales dollar. N.A.A. Bulletin (June): 75-82.

Connor, J. E. 1983. Control system priorities for the '80s. Management Accounting (March): 48-51.

Connolly, H. A. 1979. Planning a new cost system: The unfreezing stage. Management Accounting (November): 19-24.

Controllers Institute. 1962. CIA becomes FEI. The Controller (May): 228. (Note).

Cook, F. L. 1962. Developing inter-unit accounting when we built our second plant. N.A.A. Bulletin (August): 85-92.

Cools, M., C. Emmanuel and A. Jorissen. 2008. Management control in the transfer pricing tax compliant multinational enterprise. Accounting, Organizations and Society 33(6): 603-628.

Coombs, R. W. 1987. Accounting for the control of doctors: Management information systems in hospitals. Accounting, Organizations and Society 12(4): 389-404.

Coon, M. A. 1992. Fire! Management Accounting (July): 39-43. (How a controller dealt with a $15 million fire loss).

Cooper, C. 2015. Entrepreneurs of the self: The development of management control since 1976. Accounting, Organizations and Society (47): 14-24.

Cooper, C. R. 1954. Mainsprings of maintenance cost control. N.A.C.A. Bulletin (September): 74-81.

Cooper, E. H. 1914. Value of use of color in making and verifying accounting records. Journal of Accountancy (April): 290-293.

Cooper, R. 1996. Look out, management accountants. Management Accounting (May): 20-26.

Cooper, R. 1996. Look out, management accountants part 2. Management Accounting (June): 35-36, 38, 40-41.

Cooper, R. and R. S. Kaplan. 1987. How cost accounting systematically distorts product costs. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 204-228.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. (Summary).

Cooper, R. C. 1950. The interdependence of industrial engineering and cost accounting. N.A.C.A. Bulletin (April): 949-954.

Cooper, W. B. 1969. Liability of corporate officers and employees for corporate employment taxes. Management Accounting (December): 40-41, 52. (Related to social security taxes).

Corless, J. and H. Pforsich. 2010. Controls on casino transaction kiosks at Great Mountain Casino: A case study. Global Perspectives on Accounting Education (7): 1-7.

Corregan, F. H. 1925. How can cost work be simplified without impairing accuracy. National Association of Cost Accountants Official Publications (June 1): 3-10 .

Corstvet, E. 1936. Adequate records as an element in business survival. The Accounting Review (March): 49-63. (JSTOR link).

Cotts, D. et al. 2002. The Facility Manager's Guide to Finance and Budgeting. AMACOM.

Covaleski, M. A., M. W. Dirsmith and S. Samuel. 2003. Changes in institutional environment and the institutions of governance: Extending the contributions of transaction cost economics within the management control literature. Accounting, Organizations and Society 28(5): 417-441.

Covert, V. F. 1946. Reducing accounting costs. The Accounting Review (July): 278-282. (JSTOR link).

Cowton, C. J. and S. Dopson. 2002. Foucault's prison? Management control in an automotive distributor. Management Accounting Research (June): 191-213.

Cox, C. E. 1930. What is cost? The Accounting Review (December): 288-297. (JSTOR link).

Cox, R. G. 1958. Conflicting concepts of income for managerial and federal income tax purposes. The Accounting Review (April): 242-245. (JSTOR link).

Coyne, K. P., S. T. Coyne and E. J. Coyne Sr. 2010. When you've got to cut costs now. Harvard Business Review (May): 74-82.

Cozzolino, J. M. 1971. Maintenance cost controls. Management Accounting (February): 40-43.

Craig, Q. 1975. Cost control: Whose job? Management Accounting (March): 22-24.

Cram, W. A. and R. B. Gallupe. 2016. A method to evaluate information systems control alignment. Journal of Information Systems (Spring): 117-135.

Cram, W. A., M. K. Brohman and R. B. Gallupe. 2015. Addressing the control challenges of the enterprise architecture process. Journal of Information Systems (Summer): 161-182.

Crane, A. C. 1964. A controller's participation in planning and control. N.A.A. Bulletin (July): 43-48.

Crescenzi, A. D. and J. Kocher. 1984. Management support systems: Opportunity for controllers. Management Accounting (March): 34-37.

Crockett, H. B. 1921. Some problems in the actual installation of cost systems. National Association of Cost Accountants Official Publications (February): 3-19.

Crossman, P. 1953. The function of the cost accountant in cost control. The Accounting Review (January): 25-31. (JSTOR link).

Crossman, P. 1953. The genesis of cost control. The Accounting Review (October): 522-527. (JSTOR link).

Crowingshield, G. R. and G. L. Battista. 1963. Cost-volume-profit analysis in planning and control. N.A.A. Bulletin (July): 3-15.

Crowningshield, G. R. and G. L. Battista. 1968. Is conventional accounting adequate for a cost reduction program? Management Accounting (January): 36-42.

Crum, L. R. 1953. The role of cost accounting in cost control. The Accounting Review (July): 363-372. (JSTOR link).

Crum, R. P. 1990. Accounting magic and corporate control: A discussion of Espeland and Hirsch. Accounting, Organizations and Society 15(1-2): 97-105.

Crum, W. F. 1972. Causes that underlie changes in corporate earnings. Management Accounting (February): 38-40.

Cruz, I., R. W. Scapens and M. Major. 2011. The localisation of a global management control system. Accounting, Organizations and Society 36(7): 412-427.

Cuganesan, S. and J. Donovan. 2011. Investigating the links between management control approaches and performance measurement systems. Advances in Management Accounting (19): 173-204.

Cuganesan, S. and R. Lee. 2006. Intra-organisational influences in procurement networks controls: The impacts of information technology. Management Accounting Research (June): 141-170.

Cuguero-Escofet, N. and J. M. Rosanas. 2013. The just design and use of management control systems as requirements for goal congruence. Management Accounting Research (March): 23-40.

Cullen, J. F. 1936. Major accounting reports for management guidance. N.A.C.A. Bulletin (May 1): 1009-1027.

Cummins, A. B. 1961. Controlled plant information (CPI) analysis and design models. The Journal of the Academy of Management 4(2): 148-150. (JSTOR link).

Cunningham, H. D. 1960. A cost control program in a public utility. N.A.A. Bulletin (April): 5-15.

Cunningham, J. E., O. Fiume and W. L. Truit. 2003. Real Numbers: Management Accounting in a Lean Organization. Managing Times Press.

Current, K. 1966. Hedging as an aid in inventory cost control. Management Accounting (October): 47-51.

Curtis, E., A. M. Lillis and B. Sweeney. 2017. Simons' levers of control framework: Commensuration within and of the framework. Advances in Management Accounting (28): 87-121.

Curtis, J. R. 1986. Making safety pay. Management Accounting (December): 46-47.

Curtis, M. B. and A. F. Borthick. 1999. Evaluation of internal control from a control objective narrative. Journal of Information Systems (Spring): 63-81.

Cushing, B. E. 1974. A mathematical approach to the analysis and design of internal control systems. The Accounting Review (January): 24-41. (JSTOR link).

Cushing, B. E. 1975. A further note on the mathematical approach to internal control. The Accounting Review (January): 151-154. (JSTOR link).

Cusimano, A. 2013. Making connections between CFO and CIO. Strategic Finance (May): 44-49.

Cutter, W. O. 1924. Controlling the labor. National Association of Cost Accountants Official Publications (August 15): 3-15.

Cuyler, W. E. 1953. Control of property leaving a manufacturing plant. N.A.C.A. Bulletin (February): 796-804.

Czarniawska-Joerges, B. 1988. Dynamics of organizational control: The case of Berol Kemi AB. Accounting, Organizations and Society 13(4): 415-430.

Dambrin, C., C. Lambert and S. Sponem. 2007. Control and change - Analysing the process of institutionalisation. Management Accounting Research (June): 172-208.

Daniel, S. J. and W. D. Reitsperger. 1991. Linking quality strategy with management control systems: Empirical evidence from Japanese industry. Accounting, Organizations and Society 16(7): 601-618.

Darby, J. J. 1962. Some suggestions for budgetary control of foreign operations. N.A.A. Bulletin (May): 67-70.

Das, H. 1986. Organizational and decision characteristics and personality as determinants of control actions: A laboratory experiment. Accounting, Organizations and Society 11(3): 215-231.

Datar, S. M., M. J. Epstein and K. Yuthas. 2009. Management accounting and control: Lessons from the world's tiniest businesses. Strategic Finance (November): 26-34.

Dauten, P. M. Jr., H. L. Gammill and S. C. Robinson. 1958. Our concepts of controlling need re-thinking. The Journal of the Academy of Management 1(3): 41-55. (JSTOR link).

Davenport, H. J. 1907. Some problems in corporation accounting. Journal of Accountancy (October): 451-455.

Davia, H. R., H. R. David and P. C. Coggins. 1991. Management Accountant's Guide to Fraud Discovery and Control. John Wiley & Sons.

David, H. K. 1969. Control of in-process inventory. Management Accounting (December): 27-31.

Davila, T. 2000. An empirical study on the drivers of management control systems' design in new product development. Accounting, Organizations and Society 25(4-5): 383-409.

Davila, A. and G. Foster. 2005. Management accounting systems adoption decisions: Evidence and performance implications from early-stage/startup companies. The Accounting Review (October): 1039-1068. (JSTOR Link).

Davila, A., G. Foster and M. Li. 2009. Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies. Accounting, Organizations and Society 34(3-4): 322-347.

Davila, A., M. J. Epstein and J. Manzoni. Eds. 2012. Performance Measurement and Management Control: Global Issues. Emerald.

Davila, T., M. J. Epstein and R. D. Shelton. 2013. Innovation is for CFOs, too. Strategic Finance (July): 23-29.

Davila, T. 2005. An exploratory study on the emergence of management control systems: formalizing human resources in small growing firms. Accounting, Organizations, and Society 30(3): 223-248.

Davis, D. C. E. 1964. Simplifying property accounting. N.A.A. Bulletin (December): 49-56.

Davis, E. A. 1942. The destruction of old records as a war-time measure. N.A.C.A. Bulletin (May 15): 1225-1232.

Davis, H. Z., R. Mesznik and J. Y. Lee. 2008. Finding an internal optimum in the classification of management accounting information: The role of fuzzy sets. Advances in Management Accounting (17): 203-216.

Davis, J. J. 1983. These 7 Accounting weaknesses that can harm your company! Management Accounting (August): 55-57.

Davis, T. C. 1956. The accountant and productive facilities. N.A.C.A. Bulletin (January): 648-656.

Davis, T. R. V. and L. P. McLaughlin. 2009. Is finance a business partner yet? Strategic Finance (March): 34-40.

Dawes, I. D. 1941. Cost reports for operating heads. N.A.C.A. Bulletin (February 1): 597-610.

Dawes, I. D. 1944. Some observations and viewpoints on accounting problems. N.A.C.A. Bulletin (November 15): 263-275. (Observations related to the installation of accounting systems, overhead, standards, depreciation and budgets).

Dawes, I. D. 1948. Duties and responsibilities of the accounting executive. N.A.C.A. Bulletin (February 15): 731-744.

Day, D. W. 1985. How to fly the friendly (low-cost) skies of T&E. Management Accounting (June): 33-36.

Day, D. W. 1990. How to cut travel costs. Management Accounting (August): 36-37, 40.

De Harlez, Y. and R. Malagueno. 2016. Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital performance. Management Accounting Research (March): 2-17.

Dearden, J. 1961. Monthly unit cost - Are they still significant? N.A.A. Bulletin (March): 83-91.

Dechow, N. and J. Mouritsen. 2005. Enterprise resource planning systems, management control and the quest for integration. Accounting, Organizations, and Society 30(7-8): 691-733.

Deck, D. P. 1961. A system of property control. N.A.A. Bulletin (June): 41-51.

De Haas, M. and A. Kleingeld. 1999. Multilevel design of performance measurement systems: Enhancing strategic dialogue throughout the organization. Management Accounting Research (September): 233-261.

De Haas, M. and J. A. Algera. 2002. Demonstrating the effect of the strategic dialogue: Participation in designing the management control system. Management Accounting Research (March): 41-69.

Dekker, H. C. 2004. Control of inter-organizational relationships: Evidence on appropriation concerns and coordination requirements. Accounting, Organizations and Society 29(1): 27-49.

Demski, J. and G. Feltham. 1976. Cost Determination: A Conceptual Approach. Iowa State University Press.

Demski, J. S. 1969. Decision-performance control. The Accounting Review (October): 669-679. (JSTOR link).

Demski, J. S. 1976. Uncertainty and evaluation based on controllable performance. Journal of Accounting Research (Autumn): 230-245. (JSTOR link).

Den Hertog, J. F. 1978. The role of information and control systems in the process of organizational renewal: Roadblock or road bridge? Accounting, Organizations and Society 3(1): 29-45.

Den Hertog, F. 1992. Control systems in dissonance: The computer as an ink blot. Accounting, Organizations and Society 17(2): 103-127.

Dent, J. F. 1996. Global competition: Challenges for management accounting and control. Management Accounting Research (June): 247-269.

Dent, J. F. 1987. Tension in the design of formal control systems: A field study in a computer company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 119-145.

Dent, J. F. 1990. Strategy, organization and control: Some possibilities for accounting research. Accounting, Organizations and Society 15(1-2): 3-25.

Dermer, J. 1988. Control and organizational order. Accounting, Organizations, and Society 13 (1): 25-36.

Dermer, J. D. and R. G. Lucas. 1986. The illusion of managerial control. Accounting Organizations, and Society 11(6): 471-482.

Desai, M. A. 2008. The finance function in a global corporation. Harvard Business Review (July-August): 108-112.

Detweiler, F. O. 1950. Cost control for effective control of operations in the manufacturer of aircraft. N.A.C.A. Bulletin (January): 601-612.

DeVille, J. A. 1964. Controllership in the contemporary setting. N.A.A. Bulletin (September): 3-10.

Dewar, R. D. and D. P. Simet. 1981. A level specific prediction of spans of control examining the effects of size, technology, and specialization. The Academy of Management Journal 24(1): 5-24. (JSTOR link).

Devlin, G. W. 1975. Internal control is not optional. Management Accounting (August): 49-51.

DeWelt, R. L. 1976. Labor measurement and control. Management Accounting (October): 26-32.

Dickerhoof, W. L. 1972. Cutting costs ... Not worth. Management Accounting (August): 20-22.

Diemer, H. 1924. Methods of supplying cost information to foreman. National Association of Cost Accountants Official Publications (June 2): 3-10.

Dilhani, N., K. Arachchilage and M. Smith. 2013. The effects of the diagnostic and interactive use of management control systems on the strategy-performance relationship. Journal of Applied Management Accounting Research (Winter): 9-28.

Dillon, R., R. G. Alsup and K. Eyler. 1988. Telecommunications costs - How to identify, analyze, and control them. Management Accounting (August): 50-53.

Dirsmith, M. W. 1998. Accounting and control as solutions to technical problems, political exchanges and forms of social discourse: The importance of substantive domain. Behavioral Research In Accounting (10 Supplement): 65-77.

Dirsmith, M. W., J. B. Heian and M. A. Covaleski. 1997. Structure and agency in an institutionalized setting: The application and social transformation of control in the big six. Accounting, Organizations and Society 22(1): 1-27.

Ditillo, A. 2004. Dealing with uncertainty in knowledge-intensive firms: The role of management control systems as knowledge integration mechanisms. Accounting, Organizations and Society 29(3-4): 401-421.

Ditillo, A. and I. Eleonora. 2016. Exploring sustainability control systems' integration: The relevance of sustainability orientation. Journal of Management Accounting Research 28(2): 125-148.

Dixon, J. T. 1959. Control accounting for plant stores and supplies. N.A.A. Bulletin (July): 79-84.

Dohr, J. L. 1932. Budgetary control and standard costs in industrial accounting. The Accounting Review (March): 31-33. (JSTOR link).

Dolliver, E. P. 1936. Coordinating production and inventory control. N.A.C.A. Bulletin (September 15): 90-101.

Donachie, R. J. 1964. Planning feedback - and control. N.A.A. Bulletin (March): 21-31. (Sales and production variances).

Donada, C. and G. Nogatchewsky. 2006. Vassal or lord buyers: How to exert management control in asymmetric interfirm transactional relationships? Management Accounting Research (September): 259-287.

Donkersloot, R. Jr. 1981. Productivity through manufacturing control. Management Accounting (December): 25-32.

Donnelly, R. M. 1981. The controller's role in corporate planning. Management Accounting (September): 13-18.

Donner, F. G. 1932. General Motors budgetary control. The Accounting Review (March): 22-30. (JSTOR link).

Dreizler, R. B. 1955. Nonrestrictive control of engineering costs. N.A.C.A. Bulletin (May): 1194-1198.

Dressel, W. O. 1945. How proper cost information can increase profits. N.A.C.A. Bulletin (September 15): 72-87.

Drew, J. E. 1966. Forms control in perspective. Management Accounting (May): 26-28.

Drtina, R. E. and R. L. Porter. 1991. Controlling R& D spending. Management Accounting (May): 25-29.

Drucker, A. P. R. 1928. The accountant as an efficiency expert. The Accounting Review (December): 364-368. (JSTOR link).

Drucker, A. P. R. 1931. Budgeting and control of machinery. The Accounting Review (September): 192-196. (JSTOR link).

Du Brul, E. F. 1927. Accounting information for the executive. N.A.C.A Bulletin (June 15): 938-947.

Duffa, S. K., R. A. Lawson and D. J. Marcinko. 2016. A management control system to support corporate sustainability strategies. Advances in Accounting: Incorporating Advances in International Accounting (32): 10-17.

Duh, R., J. Z. Xiao and C. W. Chow. 2009. Chinese firms' use of management accounting controls: Facilitators, impediments, and performance effects. Journal of International Accounting Research 8(1): 1-30.

Duke, J. R. 1974. After the fire: The insurance claim. Management Accounting (September): 19, 28.

Dumdei, N. J. 1958. Giving the flexible budget complete coverage for control in a paper company. N.A.A. Bulletin (February): 17-28.

Dunk, A. S. 1992. Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note. Accounting, Organizations and Society 17(3-4): 195-203.

Dunn, E. F. 1957. How a steamship line controls voyage costs. N.A.A. Bulletin (July): 1357-1368.

Dunn, P. 2003. Aspects of a management control philosophy that contribute to fraudulent financial reporting. Journal of Forensic Accounting (4): 35-60.

Duro, R. A. 1967. A system of research and development cost control. Management Accounting (May): 25-30.

Duval, L. 2016. Organisational ambidexterity and the management accountant: A review. Journal of Applied Management Accounting Research (Summer).

Dyment, J. J. 1987. Strategies and management controls for global corporations. Journal of Business Strategies (Spring): 20-26.

Dzinkowski, R. 2005. A year of firsts. Strategic Finance (February): 50-53. (New challenges for CFOs).

Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.

Dzinkowski, R. 2007. What's keeping corporate controllers up at night? Strategic Finance (February): 34-38.

Dzinkowski, R. 2008. Managing the finance function. Strategic Finance (February): 50-53.

Dzinkowski, R. 2009. Monster under the bed: Fear of the unknown is keeping most U.S. controllers awake at night. Strategic Finance (March): 41-45.

Dzinkowski, R. 2010. Preserving control. Strategic Finance (March): 42-46.

Dzinkowski, R. 2012. Gordon Maron: Building financial leadership. Strategic Finance (January): 46-50. (Canada's 2011 CFO of the year).

Dzinkowski, R. 2013. Surviving the fiscal cliff and afterwards. Strategic Finance (February): 38-43.

Dzinkowski, R. 2015. What keeps CFOs up at night, 2015. Strategic Finance (January): 37-41.

Dzinkowski, R. 2015. Nonstop risk: How is your company protecting itself from the dangers of the constantly changing global landscape? Strategic Finance (May): 38-45.

Dzinkowski, R. 2016. What's keeping CFOs awake at night in 2016? Companies will face off against some old foes again this year: Currency and interest rate fluctuations, cybersecurity, geopolitical instability, and international growing pains. Strategic Finance (January): 40-45.

Dzinkowski, R. 2017. 2017: What's ahead for CFOs? Strategic Finance (February): 38-43.

Earl, M. J. 1978. Prototype systems for accounting, information and control. Accounting, Organizations and Society 3(2): 161-170.

Eber, J. E., P. M. Schwer and H. Mohammadi. 2013. Small company CFOs: Strategic partners or scorekeepers? Strategic Finance (December): 35-41.

Eberhart, W. R. 1957. Group costing of products simplify operating control. N.A.C.A. Bulletin (February): 792-798.

Ebright, J. S. 1952. The accountant's part in market development. N.A.C.A. Bulletin (June): 1227-1233.

Eckelkamp, C. H. 1947. An approach to budgetary control. N.A.C.A. Bulletin (June 15): 1253-1270.

Edelstein, L. and S. Aird. 1988. Commitment: The key to successful accounting system implementation. Management Accounting (December): 50-51.

Edström, A. and J. R. Galbraith. 1977. Transfer of managers as a coordination and control strategy in multinational organizations. Administrative Science Quarterly 22(2): 248-263. (JSTOR link).

Edwards, J. D. 1957. Reports to top management. The Accounting Review (January): 56-59. (JSTOR link).

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Elliott, V. L. 1940. Functions and activities of the controller's department. The Accounting Review (June): 185-190. (JSTOR link).

Elsman, T. R. 1944. Standard for cost control and cost determination. N.A.C.A. Bulletin (December 15): 369-380.

Emery, J. M. and W. B. Walker. 1957. Administration of the controller's organization. N.A.C.A. Bulletin (March): 853-862.

Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research (June): 157-177.

Enrick, R. L. 1985. Using sales equivalency as a cost saving tool. Management Accounting (February): 46-50.

Entwisle, D. R. and J. Walton. 1961. Observations on the span of control. Administrative Science Quarterly 5(4): 522-533. (JSTOR link).

Erhart, R., M. D. Mahlendorf, M. Reimer and U. Schaffer. 2017. Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers. Accounting, Organizations and Society (61): 36-52.

Eskenazi, P. I, F. G. H. Hartmann and W. J. R. Rietdijk. 2016. Why controllers compromise on their duties: EEG evidence on the role of the human mirror neuron system. Accounting, Organizations and Society (50): 41-50.

Espeland, W. N. and P. M. Hirsch. 1990. Ownership changes, accounting practice and the redefinition of the corporation. Accounting, Organizations and Society 15(1-2): 77-96.

Etten, A. T. II. 1983. A CPA puts on the controller's hat. Management Accounting (April): 40-42.

Euske, K. J., J. W. Hesford and M. A. Malina. 2011. A social network analysis of the literature on management control. Journal of Management Accounting Research (23): 259-283.

Evans, J. H. III and S. S. Sridhar. 1996. Multiple control systems, accrual accounting, and earnings management. Journal of Accounting Research (Spring): 45-65. (JSTOR link).

Evans, J. H. III., B. L. Lewis and J. M. Patton. 1986. An economic modeling approach to contingency theory and management control. Accounting, Organizations and Society 11(6): 483-498.

Evans, P. B. 1975. Multiple hierarchies and organizational control. Administrative Science Quarterly 20(2): 250-259. (JSTOR link).

Evans, T. L. 1930. The coordination of cost records with general accounts. N.A.C.A. Bulletin (August 1): 1547-1560.

A-E  |  F-N  |  O-Z