Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Zero Based Budgeting Main Page
Anthony, R. N. 1977. Zero-base budgeting: A useful fraud. The Government Accountants Journal (Summer): 7-10.
Anthony, R. N. 1977. Zero-base budgeting is a fraud. The Wall Street Journal (April 27).
Austin, L. A. 1977. Zero-base Budgeting: Organizational Impact and Effects. AMACOM.
Austin, L. A. and L. M. Cheek. 1979. Zero-Base Budgeting: A Decision Package Manual. AMACOM.
Bennett, K., L. Owen and T. Warner. 1980. Implementing ZBB at Stanford University. Business Officer (May): 21-27.
Bostrom, E., L. A. Austin and R. J. Zenowich. 1985. Zero-base budgeting link: Accounting-based decisions improve planning. Corporate Accounting (Summer): 14-21.
Brueningsen, A. F. 1976. SCAT- A process of alternatives. Management Accounting (November): 55-60, 66.
Brueningsen, A. F. 1977. SCAT II - A process for planning. Management Accounting (December): 57-61.
Burrows, G. and B. Syme. 2000. Zero-base budgeting: Origins and pioneers. 36(2): 226-241.
Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.
Cheek, L. M. 1977. Zero-Base Budgeting Comes of Age: What it is and what it takes to make it work. AMACOM.
Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.
Connell, J. 1980. ZBB at its best. Management Focus (November-December): 26-33.
Cowen, S. S. 1978. Experience with zero base budgeting in the private and public sectors: An overview. Proceedings of Annual Meeting, American Accounting Association.
Cowen, S. S. 1979. ZBB - Where and when it has worked. Business Horizons (August): 44-52.
Dady, B. L. 1979. How Florida Power & Light installed Z-B budgeting. Management Accounting (March): 31-34.
Dean, B. V. and S. S. Cowen.1979. Zero-base budgeting in the private sector. Business Horizons (August): 73-83.
Dudick, T. S. 1978. Zero-base budgeting in industry. Management Accounting (May): 25-29.
Dyer, J. S. 1970. The use of PPBS in a public system of higher education: "Is it cost-effective?" The Academy of Management Journal 13(3): 285-299.
Enke, E. L. 1972. The accounting preconditions of PPB. Management Accounting (January): 33-38.
Francl, T. J. 1986. Planning, Budgeting and Control for Data Processing: How to Make Zero Base Budgeting Work for You. Wan Nostrand Reinhold Co.
Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543.
Gianakis, G. A. and C. P. McCue. 1999. Local Government Budgeting: A Managerial Approach. Praeger.
Gordon, L. A., S. Haka and A. G. Schick. 1984. Strategies for information system implementation: The case of zero-base budgeting. Accounting, Organizations and Society 9(2): 11-123.
Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.
Grasso, L. P. 1997. Is it time to revisit zero-base budgeting? Journal of Cost Management (March/April): 22-30.
Guy, D. and T. Bevington. 1983. The ZBA path to improved efficiency. Accountancy (May): 136-138.
Harton, W. R. Jr. 1954. Program planning and control through the budgetary process. The Accounting Review (July): 423-428.
Hayes, R. B. and W. R. Cron. 1988. Changes in task uncertainty induced by zero-base budgeting: Using the Thompson and Hirst models to predict dysfunctional behaviour. Abacus 24(2): 145-161.
Hildreth, W. B. 2003. Case Studies in Public Budgeting and Financial Management (Public Administration and Public Policy). CRC.
Jablonsky, S. F. and M. W. Dirsmith. 1978. The pattern of PPB rejection: Something about organizations, something about PPB. Accounting, Organizations and Society 3(3-4): 215-225.
Knight, H. C. 1977. The Zero-base Budgeting Process: A Practical Guide to Evaluation, Implementation, and Use. Hamilton, Ontario: The Society of Management Accountants of Canada.
Koven, S. G. 1999. Public Budgeting in the United States: The Cultural and Ideological Setting (Text and Teaching). Georgetown University Press.
Kurbis, E. A. 1986. The case for zero-base budgeting. CA Magazine (April): 104.
Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.
Ma, J. 2006. Zero-based budgeting in China: Experiences of Hubei Province. Journal of Public Budgeting, Accounting & Financial Management 18(4): 480-511.
Macleod, R. K. 1971. Program budgeting works in nonprofit institutions. Harvard Business Review (September-October): 45-56.
Muller, C. 2007. Zero-Base Budgeting (German Edition). GRIN Verlag.
National Association of Accountants. 1977. Zero-base budgeting. Management Accounting (October): 63.
Neumann, B. R., J. D. Suver and R. L. Brown. 1978. Accountant's role in zero-based budgeting. The CPA Journal (January): 23-27.
Nichols, D. R. 1969. PPBS: A challenge to non-profit accounting. Management Accounting (November): 12-13.
Pattillo, J. W. 1977. Zero Base Budgeting: A Planning Resource Allocation and Control Tool. New York: National Association of Accountants.
Pyhrr, P. A. 1973. Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. John Wiley & Sons.
Pyhrr, P. A. 1977. Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. John Wiley & Sons.
Reckers, P. M. J. and A. J. Stagliano. 1977. Zero-Base Budgeting. Management Accounting (November): 18-20.
Sarant, P. C. 1978. Zero-Base Budgeting in the Public Sector: A Pragmatic Approach. Addison-Wesley Pub.
Stonich, P. J. 1977. Zero-Base Planning and Budgeting. Homewood, Il: Dow Jones-Irwin.
U.S. Congress Senate Committee on Government Operations, Subcommittee on Intergovernmental Relations. 1977. Compendium of materials on zero-base budgeting in the States. University of Michigan Library.
U.S. Government Accounting Office. 1979. Streamlining Zero-Base Budgeting Will Benefit Decision-Making. Report to the Congress of the United States, Comptroller General, PAD-79-45 (September).
Vinter, R. D. and R. K. Kish. 1984. Budgeting for Not-for-Profit Organizations. Free Press.
Welsh, W. L. 1972. PPBS and proposal formulation. Management Accounting (May): 31-33, 43.
Wholey, J. S. 1978. Zero-base Budgeting and Programme Evaluation. Rowman & Littlefield.
Williams, J. J. 1981. Zero-base budgeting: Prospects for developing a semi-confusing budgeting information system. Accounting, Organizations and Society 6(2): 153-164.
Williams, J. J. and C. R. Hinings. 1988. A note on matching control system implications with organizational characteristics: ZBB and MBO revisited. Accounting, Organizations and Society 13(2): 191-198.
Williams, J. J., J. D. Newton and E. A. Morgan. 1985. The integration of zero-base budgeting with management-by-objectives: An empirical inquiry. Accounting, Organizations and Society 10(4): 457-476.