Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Value Chain and Supply Chain Main Page
Antle, R. and P. Bogetoft. 2018. Procurement with asymmetric information about fixed and variable costs. Journal of Accounting Research (December): 1417-1452.
Arya, A. and B. Mittendorf. 2007. Interacting supply chain distortions: The pricing of internal transfers and external procurement. The Accounting Review (May): 551-580.
Baitler, J. 2003. The power of effective procurement and strategic suppliers. Strategic Finance (August): 36-40.
Bennett, P. 1996. ABM and the procurement cost model. Management Accounting (March): 28-32.
Browne, D. E. 1971. The risk/reward relationship in military procurement. Management Accounting (March):9-12.
Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.
Chen, R. R., R. O. Roundy, R. Q. Zhang and G. Janakiraman. 2005. Efficient auction mechanisms for supply chain procurement. Management Science (March): 467-482.
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.
Cuganesan, S. and R. Lee. 2006. Intra-organisational influences in procurement networks controls: The impacts of information technology. Management Accounting Research (June): 141-170.
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.
Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.
Den Butter, F. A. G. and K. A. Linse. 2008. Rethinking procurement in the era of globalization. MIT Sloan Management Review (Fall): 76-80.
Dow, K. E., M. W. Watson and V. J. Shea. 2013. Understanding the links between audit risks and audit steps: The case of procurement cards. Issues in Accounting Education (November): 25-43.
Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596.
Flanagan, E. J., A. J. Cataldo and A. M. Norkiewicz. 2018. Recover hidden cash flows: Stop cash leaks by avoiding procurement misconceptions and implementing 10 best practices to reduce costs from your supplier base. Strategic Finance (May): 46-53.
Gallien, J. and L. M. Wein. 2005. A smart market for industrial procurement with capacity constraints. Management Science (January): 76-91.
Garrison, R. D., J. A. Weisel and A. J. Hart. 1997. Cut and deal new savings with procurement cards. Management Accounting (April): 16-18, 20-22.
Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.
Goel, A. and G. J. Gutierrez. 2011. Multiechelon procurement and distribution policies for traded commodities. Management Science (December): 2228-2244.
Gulati, R. and M. Sytch. 2007. Dependence asymmetry and joint dependence in interorganizational relationships: Effects of embeddedness on a manufacturer's performance in procurement relationships. Administrative Science Quarterly 52(1): 32-69.
Gupta, M., R. J. Palmer and J. Brandt. 2014. The use and impact of dynamically adjustable purchasing cards on the procurment process: Survey evidence. Cost Management (July/August): 18-28.
Hilton, B. J. 2000. The impact of modern commercial production and procurement practices on cost estimating and forecasting. The Journal of Cost Analysis & Management 2(1): 31-57.
Hornyak, S. 1999. The big e-payback. Management Accounting (February): 22-26. (E-procurement).
Huang, H., X. Shen and H. Xu. 2016. Procurement contracts in the presence of endogenous disruption risk. Decision Sciences 47(3): 437-472.
Hyatt, J. 2012. The rise and rise of procurement: Like CFOs of yore, procurement executives are shedding their roles as stewards and becoming what their companies need them to be: Strategic thinkers. CFO (May): 57-59.
Johnson, P. F. and R. D. Klassen. 2005. E-procurement. MIT Sloan Management Review (Winter): 7-10.
Kaplan, R. S. and D. A. Haas. 2014. How not to cut health care costs. The missteps that keep us paying too much for treatment. Harvard Business Review (November): 116-122. (Five mistakes: Cutting back on support staff, underinvesting in space and equipment, focusing narrowly on procurement prices, maximizing patient throughput, and failing to benchmark and standardize).
Khan, Z. U. and M. F. Sharifi. 1998. Case activity-based management for procurement: Case and teaching note. Journal of Accounting Education 16(3-4): 525-544.
Kim, K. and M. Jensen. 2011. How product order affects market identity: Repertoire ordering in the U.S. opera market. Administrative Science Quarterly 56(2): 238-256.
Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.
Levin, C. 2002. Internet business: Pulling it all together. PC Magazine (February 26): ibiz 1, 3-5, 7. (Discussion of application integration, e.g., integration of enterprise resource planning, inventory database, E-procurement, and customer relationship management).
Li, Z., L. Shao and D. Sun. 2015. Designing multi-attribute procurement mechanisms for assortment planning. Decision Sciences 46(3): 597-622.
Linnenberg, C. C. Jr. 1943. Policies & procedures in federal civilian procurement. The Accounting Review (January): 16-26.
Linnenberg, C. C. Jr. 1943. Policies and procedures in federal civilian procurement. The Accounting Review (April): 136-148.
Lippman, E. and M. McMahon. 2017. Professionalism and politics in the procurement process: United States Civil War early years. The Accounting Historians Journal 44(1): 63-76.
Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.
Loeb, M. P. and K. Sunrysekar. 1994. On the optimality of cost-based contracts in sole source procurement. Management Accounting Research (March): 31-44.
Mahoney, K. 2021. Leverage procurement to build resilience: Finance leaders who work effectively with procurement and supply-chain specialists boost their organization's resilience. Strategic Finance (September): 50-55.
Matopoulos, A., G. Kovacs and O. Hayes. 2014. Local resources and procurement practices in humanitarian supply chains: An empirical examination of large-scale house reconstruction projects. Decision Sciences 45(4): 621-646.
Maxwell, H. A. 1964. Automated material and procurement control. N.A.A. Bulletin (October): 35-40.
Mills, E. S. 1959. Discussion: A note on the asymptotic behavior of an optimal procurement policy. Management Science (January): 204-209.
Oyer, D. J. 1990. Federal procurement rules on consulting costs tightened. Journal of Cost Management (Winter): 48-50.
Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.
Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.
Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.
Parkes, D. C. and J. Kalagnanam. 2005. Models for iterative multiattribute procurement auctions. Management Science (March): 435-451.
Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538.
Roche, J. 2001. Are you ready for e-procurement? Strategic Finance (July): 56-59.
Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review (October): 671-690. (Part of a forum on accounting for defense contracts).
Rosenbaum, D. 2012. Reining in the spend: E-procurement solutions can help growing companies put an end to wasteful purchases and inefficient processes. CFO (September): 24-25.
Rossetti, M. B. and E. D. White III. 2004. A two-pronged approach to estimate procurement cost growth in major DoD weapon systems. The Journal of Cost Analysis & Management 6(2): 11-21.
Ryan, V. 2013. Checks, cards, and fraud: Check fraud remains prevalent, but attacks on corporate cards are rising, too. CFO (April): 33-34.
Samuels, D. 2021. Government procurement and changes in firm transparency. The Accounting Review (January): 401-430.
Setia, P. and C. Speier-Pero. 2015. Reverse auctions to innovate procurement processes: Effects of bid information presentation design on a supplier's bidding outcome. Decision Sciences 46(2): 333-366.
Shamir, N. 2013. Asymmetric forecast information and the value of demand observation in repeated procurement. Decision Sciences 44(6): 979-1020.
Simon, P. H. 1952. Integrating procurement and production. N.A.C.A. Bulletin (February): 744-747.
Sun, T. and L. J. Sales. 2018. Predicting public procurement irregularity: An application of neural networks. Journal of Emerging Technologies in Accounting 15(1): 141-154.
Tavi, J. 2008. Learning from global world-class eprocurement practices. Strategic Finance (April): 24-29.
Vaidyanathan, G., S. Devaraj and J. D'Arcy. 2012. Does security impact e-procurement performance? Testing a model of direct and moderated effects. Decision Sciences 43(3): 437-458.
Vermeer, T. E. and H. A. Maguire. 2006. Employee purchase cards: Use, control and detection of fraud. Journal of Forensic Accounting 7(2): 513-532.
Warner, R. S. 1949. Accounting for government contracts under the armed services procurement regulations. N.A.C.A. Bulletin (May 1): 975-986.
Weeme, P. T. 2003. Strategies for cutting costs: Turning procurement into a virtuous cycle. Strategic Finance (February): 38-42.
Worrell, J. L. 2010. Blazer Communications: A procurement audit simulation. Issues in Accounting Education (August): 527-546.
Yakubovich, A. 2021. Procurement's new charter: Procurement teams are moving beyond cost containment to better manage risk, support business agility, maintain supply continuity, and seize opportunities for supplier-driven innovations. Strategic Finance (July): 40-46.
Yates, J. 1998. Corporate purchasing cards are hitting their stride. Management Accounting (November): 45-48.
Zhou, S. X., Z. Tao, N. Zhang and G. Cai. 2016. Procurement with reverse auction and flexible noncompetitive contracts. Decision Sciences 47(3): 554-581.