Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Government
Contracting Main | Cost
Accounting Standards Main | Non Profit Main
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Anderson, R. A. 1958. Cost reimbursement contracts - More profit through cost control. N.A.A. Bulletin (August): 57-71.
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Andrews, T. C. 1947. Advances in governmental accounting. The Accounting Review (January): 23-27.
Anthony, R. N. 1990. Opinion: The AICPA's proposal for federal accounting reform. Management Accounting (July): 48-52.
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Arnfield, J. M. 1953. Living with defense contracts. N.A.C.A. Bulletin (January): 653-660.
Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.
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Bailey, G. D. 1944. Cost phases of war contract termination. N.A.C.A. Bulletin (August 1): 1235-1254.
Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.
Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.
Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.
Banham, R. 2013. Playing defense: CFOs of defense contractors are preparing their companies for a new era of austerity at the Pentagon. CFO (November): 34-40.
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Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.
Bartelt, E. F. 1942. The role of accounts in the administration of the federal government. The Accounting Review (April): 82-88.
Baxendale, S. J. 1987. Cost allocation vs. performance evaluation: Observations at five major defense contractors. Akron Business and Economic Review (Winter): 90-97.
Beights, D. M. 1954. Opportunities for a career in governmental accounting. The Accounting Review (October): 614-619.
Bennett, C. W. 1943. Some problems of wartime industrial accounting control. N.A.C.A. Bulletin (July 1): 1261-1280.
Berck, W. R. 1972. Evaluation of subcontractor performance. Management Accounting (May): 34-36.
Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.
Bliss, H. E. 1952. Materials and production controls under CMP. N.A.C.A. Bulletin (April): 946-955. (CMP or the Control Materials Plan is an outgrowth of the Defense Production Act of 1950 and is related to the use of steel, copper and aluminum).
Blough, C. G. 1943. Changes in the federal laws which affect the renegotiation of war contracts. N.A.C.A. Bulletin (January 1): 532-540.
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Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353.
Boren, W. H. 1964. Some applications of the learning curve to government contracts. N.A.A. Bulletin (October): 21-22.
Borth, D. 1964. Audit of a governmental cost reduction program. N.A.A. Bulletin (August): 49-52.
Boydstun, F. W. 1953. Internal procedures for renegotiation. N.A.C.A. Bulletin (February): 729-737.
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Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.
Brandt, L. 1987. Setting the mood. Journal of Cost Management (Spring): 62-65.
Brittain, R. L. 1952. Burden in defense-commercial production. N.A.C.A. Bulletin (May): 1067-1075.
Brock, L. P. 1954. Profit protection in contract research accounting. N.A.C.A. Bulletin (October): 203-213.
Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.
Brown, R. E. 1970. The GAO: Untapped Source of Congressional Power. The University of Tennessee Press. Review by H. W. Wright.
Browne, D. E. 1941. Accounting for defense contracts. N.A.C.A. Bulletin (June 15): 1204-1217.
Browne, D. E. 1971. The risk/reward relationship in military procurement. Management Accounting (March) 9-12.
Buford, J. A. and J. R. Lindner. 2002. Human Resource Management in Local Government: Concepts and Applications for HRM Students and Practitioners. South-Western Educational Publishing.
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Burnham, F. E. 1941. Amortization and defense certificates. N.A.C.A. Bulletin (November 1): 281-300.
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Campbell, F. M. II. 1972. Contractor cost risk determination. Management Accounting (May): 37-40.
Campfield, W. L. 1962. A governmental agency's program for developing its professional accountants. The Accounting Review (April): 295-299.
Candee, C. C. 1976. Federal paperwork and its impact on you. Management Accounting (November): 61-62.
Caramanis, C. V. 2002. The interplay between professional groups, the state and supranational agents: Pax Americana in the age of 'globalisation'. Accounting, Organizations and Society 27(4-5): 379-408.
Carman-Stone, M. S. 1987. Unabsorbed overhead: What to do when contracts are cancelled. Management Accounting (April): 55-57. (Defense department formula).
Carpenter, J. A. 1995. Government needs accountants. Management Accounting (June): 53-55.
Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.
Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35 and 36. (Summary).
Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.
Cato, E. 1958. Better federal government accounting - The accrued cost basis. N.A.A. Bulletin (November): 65-70.
Cavalluzzo, K. S. and C. D. Ittner. 2004. Implementing performance measurement innovations: Evidence from government. Accounting, Organizations and Society 29(3-4): 243-267.
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Chatters, C. H. 1939. Present and future of governmental accounting. The Accounting Review (March): 48-51.
Christensen, D. S. 2004. Is the cumulative SCI-based EAC an upper bound to the final cost of post-A12 defense contracts? The Journal of Cost Analysis & Management 6(2): 1-10.
Christensen, D. S. and D. A. Rees. 2002. Is the CPI-based EAC a lower bound to the final cost of post A-12 contracts? The Journal of Cost Analysis & Management 4(1): 55-65.
Christensen, D. S., R. D. Kankey and M. S. Sweitzer. 1999. A note on bias in DOD inflation forecasts. The Journal of Cost Analysis & Management 1(1): 67-76.
Christensen, D. S., R. J. Conley IV and R. Kankey. 2000. Some empirical evidence on the non-normality of cost variances on defense contracts. The Journal of Cost Analysis & Management 2(1): 3-16.
Chwastiak, M. 1998. Star wars at the bottom line: The accounting forum for defense contractors. Accounting, Organizations and Society 23(4): 343-360.
Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.
Clark, C. L. 1956. Let's improve renegotiation - Not lose its advantages. N.A.C.A. Bulletin (July): 1336-1341.
Clarke, J. W. 1946. Statement of accounting policies for war contract terminations. The Accounting Review (January): 31-37.
Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.
Cokins, G. 2001. Activity-Based Cost Management in Government. Management Concepts, Inc.
Cole, J. N. 1951. Renegotiation - The present picture. N.A.C.A. Bulletin (February): 690-694.
Collins, F. B. 1954. Business-Type statements in the budget of the United States. The Accounting Review (July): 472-479.
Conners, S. G. 1982. Collecting government receivables - the NAA experience. Management Accounting (August): 60-61.
Coppie, C. S. 1978. The city: Management by crisis or crisis management? Management Accounting (November): 13-21.
Corderman, D. G. 1973. ASPR: Some suggested changes. Management Accounting (February): 41-44.
Cork, H. H. 1952. Some cost problems of the defense contract cycle. N.A.C.A. Bulletin (May): 1078-1092.
Coughran, E. H. 1951. Watching the defense contract backlog. N.A.C.A. Bulletin (December): 490-494.
Crean, M. J. 1954. Processing the termination claim. N.A.C.A. Bulletin (June): 1261-1275.
Crocker, W. W. 1986. Underestimating the costs of major weapon systems: Are reforms on the way?" GAO Review (Spring): 14-17, 55-56.
Dai, J. and Q. Li. 2016. Designing audit apps for armchair auditors to analyze government procurement contracts. Journal of Emerging Technologies in Accounting 13(2): 71-88.
D'Amico, R. J., C. T. Grant and W. R. Ortega. 2003. Survival strategies in an era of government downsizing: Evidence from the Ogden Air Logistics Center. The Journal of Cost Analysis & Management (Summer): 1-20.
DeMoville, W. 1977. Capital budgeting in municipalities. Management Accounting (July): 17-20.
Demski, J. S. and R. P. Magee. 1992. A perspective on accounting for defense contracts. The Accounting Review (October): 732-740. (Part of a forum on accounting for defense contracts).
Devine, C. T. 1945. Institutional overhead on government projects. The Accounting Review (April): 210-215.
Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.
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DioGuardi, J. J. 1995. Our unaccountable federal government it doesn't add up. Accounting Horizons (June): 62-67.
Doost, R. K. 1984. Public vs. private budgeting: A comparative study. Government Accountants Journal (Fall): 47-52.
Dow, E. F. 1943. Development of contract renegotiation and function of the price adjustment boards. N.A.C.A. Bulletin (May 15): 1125-1149.
Downie, R. C. 1944. General termination problems. N.A.C.A. Bulletin (August 1): 1211-1234.
Elliott, L. M. 1952. Current external influences on product costs. N.A.C.A. Bulletin (May): 1052-1066.
Elwell, F. H. 1934. Governmental accounting questions in C. P. A. examinations. The Accounting Review (March): 58-60.
Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30.
Euske, K. J., J. S. Miguel and C. Wang. 2012. How does the cost performance of defense contracts vary among services and contractors? Evidence from major defense acquisition programs (MDAP). Advances in Management Accounting (20): 75-100.
Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.
Fahey, M. J. 1945. Costs of terminated war contracts under joint termination regulations. N.A.C.A. Bulletin (January 15): 517-535.
Farquhar, F. P. 1919. Accounting for cost of naval vessels under cost-plus-profit contracts. Journal of Accountancy (September): 180-189.
Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.
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Flanagan, R. M. 1969. Truth in negotiations. Management Accounting (April): 55-59. (Review of DPC 57 related to defense contractors).
Flower, J. F. 1966. The case of the profitable bloodhound. Journal of Accounting Research (Spring): 16-36.
Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543.
Frisbee, I. N. 1939. The application of governmental accounting principles to practice. The Accounting Review (March): 27-33.
Frisinger, D. R. 1967. Government reports - Some questions and comments. Management Accounting (June): 37-39.
Gaither, J. F. 1954. Expediting contract termination claims. N.A.C.A. Bulletin (January): 603-610.
Gallagher, M. A. and G. L. R. Shariff. 2004. Modeling defense budget relationships with an input-output model. The Journal of Cost Analysis & Management 6(1): 1-11.
Gayek, J. E. 2004. Stability of the cost performance index and an estimate-at-completion for space-system related contracts. The Journal of Cost Analysis & Management 6(2): 36-57.
Geiger, D. R. and C. D. Ittner. 1996. The influence of funding source and legislative requirements on government cost accounting practices. Accounting, Organizations and Society 21(6): 549-567.
Geiger, J. and R. L. Winn III. 1987. Leader/follower competition in the department of defense. Journal of Cost Management (Spring): 13-24.
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Gilroy, W. M. 1967. Investment control in fixed price defense contracting. Management Accounting (April): 38-42.
Government Accounting Standards Board and National Academy of Public Administration. 1997. Report on Survey of State and Local Government Use and Reporting of Performance Measures - First Questionnaire Results (September 30).
Graff, S. L. 1995. The federal government - Accounting's last frontier. Management Accounting (October): 43-47.
Graham, R. C. and G. R. Chrobuck. 2001. Understanding and managing receivables on U.S. government contracts. Management Accounting Quarterly (Summer): 3-11.
Grange, W. L. 2005. The perils and promises of advanced costing in government contracting. Management Accounting Quarterly (Spring): 37-46.
Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.
Granof, M. H. and P. S. Wardlow. 2002. Core Concepts of Government and Not-for-Profit Accounting. Wiley.
Green, P. M. 1936. Some problems in government accounting. The Accounting Review (June): 141-149.
Green, S. G., D. R. King and N. J. Rappaport. 2000. Bringing acquisition reform into focus. The Journal of Cost Analysis & Management 2(1): 69-82.
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Gustafson, G. A. 1962. The Federal Government Accountants Association. The Accounting Review (July): 521-522.
Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127.
Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.
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Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.
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Harwell, R. W. 1952. CPFF contracts - More profit at less cost. N.A.C.A. Bulletin (January): 564-574. (Cost plus fixed fee contracts).
Harwell, R. W. 1953. Defense contract auditing takes a new turn. N.A.C.A. Bulletin (March): 869-876.
Harwell, R. W. 1954. Backing overhead claims for cost-type contracts. N.A.C.A. Bulletin (January): 611-622.
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Hylton, D. P. 1957. Needed: More informative and understandable financial statements from governmental units. The Accounting Review (January): 51-54.
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Jacobs, W. 1957. Air Force progress in logistics planning. Management Science (April): 213-224.
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James, E. P. 1960. The accountant's role in policy decisions under defense contract terminations. N.A.A. Bulletin (March): 87-88.
James, E. P. 1961. Revised cost principles for defense contracts. N.A.A. Bulletin (July): 5-18.
James, E. P. 1963. Profits on defense contracts - Some current observations. N.A.A. Bulletin (January): 27-34.
James, E. P. 1965. Weighted guidelines profit on defense contracts. Management Accounting (December): 3-13.
James, E. P. 1968. Defense contractors weighted average share in cost risk (CWAS). Management Accounting (January): 45-51.
James, E. P. 1969. Certification of cost or pricing data under defense contracts. Management Accounting (April): 47-51.
James, E. P. 1970. Defense contract change orders: Pricing. Management Accounting (July): 71-73, 76.
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James, R. M. 1951. Interrelationships in governmental accounting theory. The Accounting Review (January): 88-92.
James, R. M. 1951. Some aspects of a governmental audit. The Accounting Review (July): 347-351.
Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.
Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304.
Jordan, R. B. 1960. Know your government contracts. N.A.A. Bulletin (March): 43-52.
Jordan, R. B. 1964. Value engineering - A new opportunity in defense contracting. N.A.A. Bulletin (April): 35-42.
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Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595.
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Kelley, A. C. 1942. Cost analysis of a cost-plus contract. The Accounting Review (October): 370-376.
Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.
Kendrick, J. W. 1965. Summary and evaluation of recent work in measuring the productivity of federal agencies. Management Science (December): B120-B134.
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Kohler, E. L. 1945. Expenditure controls in the United States government. The Accounting Review (January): 31-44.
Kohler, E. L. and W. W. Cooper. 1945. Costs, prices and profits: Accounting in the war program. The Accounting Review (July): 267-308.
Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318.
Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.
Lamperti, F. A. 1944. Termination organization and procedures. N.A.C.A. Bulletin (April 1): 823-843.
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Linnenberg, C. C. Jr. 1943. Policies and procedures in federal civilian procurement. The Accounting Review (April): 136-148.
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Mikesell, R. M. 1947. Wanted: More cost accounting for government. The Accounting Review (July): 241-247.
Miller, H. C. 1942. Cost inspection in the United States Navy. The Accounting Review (April): 94-99.
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Moffitt, D. S. 1954. Perspective on the new renegotiation act. N.A.C.A. Bulletin (December): 513-519.
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