Management And Accounting Web

Management Accounting

Section One: A-L

First issue September 1965 - Last issue February 1999 (Note)

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

Section Two: M-Z

N.A.C.A Official Publications and N.A.C.A. Bulletin | N.A.A. Bulletin

Management Accounting Quarterly | Strategic Finance | Journal Bibliographies Main Page



Abbey, D. L. 1971. Production planning and cost reporting for toys. Management Accounting (December): 9-11, 34.

Abdallah, W. 1986. Change the environment or change the system. Management Accounting (October): 33-36. (Comparing the performance of managers in different countries).

Abdallah, W. M. 1992. Management Accounting Problems in China: A CMA looks at the experience of Babcock & Wilcox Beijing Company joint venture. Management Accounting (April): 58-61.

Abdallah, W. M. and D. E. Keller. 1985. Measuring the multinational's performance. Management Accounting (October): 26-30, 56.

Abramson, S. 1994. Choosing a qualified retirement plan. Management Accounting (November): 34-37.

Abel, R. 1978. The role of costs and cost accounting in price determination. Management Accounting (April): 29-32.

Abinanti, L. 1996. Put OLAP to work in our data warehouse. Management Accounting (October): 54-55. (Online analytical processing).

Abramson. S. 1997. 401(K) "simple"ification. Management Accounting (August): 52-54, 56-57.

Adams, D. 1990. Paying the price. Management Accounting (June): 43-46. (Convicted felon tells his story).

Adams, H. L. 1981. Should the big 8 teach communications skills? Management Accounting (May): 37-40.

Adams, J. C. 1977. Two years on the road. Management Accounting (August): 37-40.

Adams, S. J. and G. E. Whittenburg. 1981. How the energy tax act affects capital budgeting. Management Accounting (November): 34-35, 38-39, 52.

Adkerson, R. C. 1977. Replacement cost accounting: A time to move forward. Management Accounting (December): 15-22.

Adler, D. A. 1977. Another look at ERISA. Management Accounting (January): 21-25.

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

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

Adrian, J. J. 1978. Cost accounting for a construction company. Management Accounting (March): 40-44.

Agacer, G. M., D. W. Baker and L. Miles. 1994. Implementing the quality process at Southwire Company. Management Accounting (November): 59-63.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Agami, A. M. 1986. How to choose transfer prices for FSCs. Management Accounting (May): 48-51. (FSCs refers to foreign sales corporations).

Agami, A. M. 1994. Accounting for NAFTA. Management Accounting (May): 30-33. (North American Free Trade Agreement).

Agnich, J. F. 1981. How utilities account to the regulators. Management Accounting (February): 17-22.

Agrawal, S. P., P. H. Siegel and H. Baum. 1991. Yes, CMA certification is valuable. Management Accounting (June): 35.

Ahern, J. T. and P. L. Romano. 1979. Managing inventories and profits through GMROI. Management Accounting (August): 22-26.

Ahikari, A. and S. Z. Wang. 1995. Accounting for China. Management Accounting (April): 27-32.

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).

Akers, M. D. and G. Porter. 1995. Strategic planning at five world-class companies. Management Accounting (July): 24-31. (Field study).

Akers, M. D. and G. L. Porter. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Akresh, M., B. S. Bald, H. Dankner, L. E. Launer, T. A. McKenna and R. J. Poccia. 1991. Retiree health benefits. Management Accounting (April): 36-38.

Akresh, M. S. and J. Fuersich. 1994. Stock options: Accounting, valuation, and management issues. Management Accounting (March): 51-53.

Albergo, H. 1980. Building better controls in the commercial lending function. Management Accounting (February): 14-17.

Albert, A. B. M. 1976. A cash flow approach to corporate credit analysis. Management Accounting (April): 40-43.

Alder, D. H. 1969. Organizing for international operations. Management Accounting (May): 28-34.

Alderman, C. W. and J. K. Alderman. 1977. The impact of inflation on the taxation of capital gains and losses. Management Accounting (December): 53-56.

Alderman, C. W., G. E. Summers and M. J. Welsh. 1983. The trend toward soft data in accounting. Management Accounting (December): 34-35, 38-39.

Aldridge, C. R. and J. L. Colbert. 1997. We need better financial reporting. Management Accounting (July): 32-36. (Discussion of the need for nonfinancial and forward-looking information as well as financial and historical information).

Alexion, J. C. 1977. Separate Schools of Accountancy: Are they necessary? Management Accounting (September): 11-13.

Alford, R. M. and T. D. Skekel. 1988. How the AMT affects corporate decisions. Management Accounting (December): 43-46.

Allardyce, F. A. and K. R. Todd Jr. 1969. Budgeting and planning implications of tax credit carryforwards. Management Accounting (March): 51-56.

Alleman, R. H. 1982. Why ITT likes FAS 52. Management Accounting (July): 22-29.

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. 1969. Computer time-sharing. Management Accounting (January): 36-38, 47.

Allen, D. 1992. Financial management: The leading edge of management accountancy. Management Accounting (June): 53-54.

Allen, J. L. and M. Scher. 1979. Risk analysis for nonmathematicians. Management Accounting (October): 55-58.

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

Allen, R. F., C. Park and S. Pilnick. 1974. The shadow organization. Management Accounting (January): 11-14.

Allison, L. M. 1984. The accountant's role in acquisition analysis. Management Accounting (June): 56-60.

Allman, S. A. 1971. In search of money. Management Accounting (August): 29-32.

Allyn, R. G. 1968. The fine art of accounting - The hot medium. Management Accounting (April): 46-48.

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

Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.

Alvarez, F. 1974. Condominium accounting. Management Accounting (November): 27-30.

Amante, J. R. and R. L. Graham. 1974. Flexible budgeting: A defense industry approach. Management Accounting (February): 37-38.

Ameiss, A. P., F. J. Ehlen and C. W. Hutchison. 1973. Program management in Missouri's division of mental health. Management Accounting (August): 31-34.

Amlung, M. J. Jr. 1978. Dollar-value LIFO. Management Accounting (October): 36-40.

Anania, J. V., R. G. Eiler, and D. P. Keegan. 1988. The factory of the future. Management Accounting (December): 31-37.

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

Andersen, A. V. 1982. Current collection and credit practices. Management Accounting (October): 56, 58-60.

Anderson, C. M. 1987. 1 + 1 = 3. Management Accounting (April): 28-31. (Related to managing acquisitions and venture capital).

Anderson, C. M. Jr. 1972. The capital budgeting process. Management Accounting (September): 30-32, 42.

Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.

Anderson, G. and J. Hergert. 1993. Boeing's CMA program takes off. Management Accounting (April): 33-35, 38.

Anderson, H. 1966. Employing shortcuts in cash-flow projections. Management Accounting (May): 17-18.

Anderson, H. R. 1977. The G & A overhead pool: Accounting tool or cop-out? Management Accounting (October): 37-42.

Anderson, H. R. and D. D. Bandy. 1985. Understanding the unitary tax. Management Accounting (September): 35-39, 42-43.

Anderson, H. R. and R. P. Schwartz. 1971. The capital facility decision. Management Accounting (February): 28-32.

Anderson, L. K. 1975. Expanded breakeven analysis for a multi-product company. Management Accounting (July): 30-32.

Anderson, L. K. 1994. Recovering the costs of R&D. Management Accounting (January): 45-48.

Anderson, L. P. and V. V. Miller. 1969. Capital budgeting: A modified approach to capital allocation. Management Accounting (March): 28-32.

Anderson, N. 1993. The globalization GAAP. Management Accounting (August): 52-54.

Anderson, S. 1998. JAVA unplugs time and expense reporting. Management Accounting (October): 52-53.

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

Anderson, T. L. Jr. 1982. Do annual reports really communicate? Management Accounting (September): 15-21, 42.

Anderton, F. N. 1966. Centralized cash management for a decentralized company. Management Accounting (March): 51-59.

Andrews, C. R. 1971. Banking the 'zero' way. Management Accounting (September): 31-35.

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

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Anthony, P. 1976. Functional cost accounting for D. P. centers. Management Accounting (October): 33-41.

Anthony, P. 1977. Goodbye goodwill - Hello share of the market. Management Accounting (June): 31-40.

Anthony, R. N. 1975. The rebirth of cost accounting. Management Accounting (October): 13-16.

Anthony, R. N. 1990. Opinion: The AICPA's proposal for federal accounting reform. Management Accounting (July): 48-52.

Anthony, R. N. 1990. The bad and good of experience. Management Accounting (January): 36-37.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anyane-Ntow, K. and S. C. Harvey. 1995. A countertrade primer. Management Accounting (April): 47-50.

Apostolou, N. G., H. C. Herring, III and W. A. Robbins, Jr. 1980. Are changes needed in private foundation reporting practices? Management Accounting (November): 39-42, 47.

Arceri, R. J. 1975. The mobilehome park. Management Accounting (September): 49-50.

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Arndt, T. L. and R. W. Jones. 1982. Closing the GAAP in church accounting. Management Accounting (August): 26-31.

Arnesen, S. and S. Elder. 1997. What you need to know about accounting and finance software. Management Accounting (August Supplement): 26-28, 30-31.

Arnett, H. E. 1978. APB opinion no. 29: Accounting for nonmonetary transactions - Some new perspectives. Management Accounting (October): 41-48.

Arnett, H. E. 1984. Increasing productivity in the United States. Management Accounting (November): 63-64.

Arnett, H. E. and D. E. Keller. 1980. NAA's first European conference. Management Accounting (July): 53-55.

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arnold, J. L., W. W. Holder and J. R. Williams. 1983. FASB should establish an accounting laboratory. Management Accounting (March): 52-54.

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

Arnstein, W. E. 1970. Price changes and profitability. Management Accounting (May): 17-18.

Ashby, R. W. and G. D. Funk. 1980. Accounting for contract costs and value in the forest products industry. Management Accounting (August): 41-44.

Asher, L. I. 1968. Accounting for stock ownership. Management Accounting (September): 17-22.

Atwood, J. W. 1967. Fuel accounting - Paper tape method. Management Accounting (May): 49-52.

Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.

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

Auger, B. Y. 1981. Presenting ... the budget! Management Accounting (May): 22-25.

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

Aurichio, K. 1991. Western accounting principles head east. Management Accounting (August): 54-56.

Avish, S. 1997. T&E expense: To outsource or not? Management Accounting (September): 44-48.

Axelson, K. S. 1980. Facing the hard truths about inflation. Management Accounting (June): 11-14.

Axline, L. L. 1976. A strategy for personnel growth. Management Accounting (May): 38-40, 48.

Ayotte, S. 1994. Team building in an accounting department. Management Accounting (March): 54-55.

Ayres, F. L. 1994. Perceptions of earnings quality: What managers need to know. Management Accounting (March): 27-29. (Related to negative impressions caused by earnings management).

Babson, S. M. Jr. 1981. Profiling your productivity. Management Accounting (December): 13-17, 32.

Bacbofer, J. B. 1967. The contribution approach in a new business. Management Accounting (January): 38.

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Backer, M. 1972. Reporting profit expectations. Management Accounting (February): 33-37.

Backes, R. W. 1980. Cycle counting - A better method for achieving accurate inventory records. Management Accounting (January): 42-46.

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

Bailes, J., B. Shane and C. D. Pielstick. 1988. Using your PC to project capital investment funds. Management Accounting (July): 59-62.

Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51.

Bailes, J., J. Nielsen and S. Lawton. 1998. How forest product companies analyze capital budgets. Management Accounting (October): 24-26, 28, 30.

Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32. (Discussion of Oregon Cutting Systems (OCS) Zero inventory production system (ZIPS)).

Bailes, J. C. and R. L. Edwards. 1987. Productivity boost: Treating employees as independent contractors. Management Accounting (October): 48-51.

Bailes, J. C., J. F. Nielsen and S. Wendell. 1979. Capital budgeting in the forest products industry. Management Accounting (July): 46-51, 57.

Bailey, E. J. 1977. The SEC and replacement cost: An urgent need to find a better answer. Management Accounting (December): 19-22.

Bailey, J. A. 1995. Forming professional/educational partnerships. Management Accounting (May): 24-26.

Bailey, J. A. 1996. Measuring your mission. Management Accounting (December): 44-46.

Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).

Baird, J. P. 1970. Computing product costs at a manufacturing firm. Management Accounting (February): 25-27, 30. (A computerized engineering specifications system).

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

Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.

Baker, D. D. 1995. Lease vs. buy: Avoid excess costs. Management Accounting (July): 38-39.

Baker, D. W. 1986. Treadway commission: Its initial conclusions. Management Accounting (December): 6, 8. (Related to fraudulent financial reporting).

Baker, E. 1970. Case study: Corporate fee for a non-profit organization. Management Accounting (September): 25-26, 31.

Baker, W. M. 1994. Shedding the bean counter image. Management Accounting (October): 29-31. (Related to participation in systems design).

Baker, W. M. and D. S. Lester. 1994. Control plans for the new computer viruses. Management Accounting (September): 47-51.

Baker, W. M. and P. R. Witmer. 1997. Intelligent agents go to work for management accountants. Management Accounting (April): 32, 34-35.

Baker, W. M., T. D. Fry and K. Karwan. 1994. The rise and fall of time-based manufacturing. Management Accounting (June): 56-59. (Related to problems caused by traditional accounting measurements).

Ballard, W. H. 1984. Ten ways to better electronic 'calc'ulating. Management Accounting (June): 50-54.

Ballengee, N. B. 1990. Developing a performance appraisal system. Management Accounting (September): 52-54. (Small business appraisal system for professional staff).

Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.

Banks, C. W. 1976. Applying standard cost to recycled product: The automobile tire. Management Accounting (August): 51-53.

Banks, I. D. 1977. Internal control of on-line and real-time computer systems. Management Accounting (June): 28-30.

Bannister, J. W., B. A. Newman and P. Chalos. 1995. Protect your company's earnings forecasts from litigation. Management Accounting (March): 32-35.

Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.

Barbatelli, E. 1986. The appearance of conflict when CPAs are consulting. Management Accounting (September): 28-31.

Barbatelli, E. and C. W. Hagelin. 1976. Replacement cost estimating for financial reporting. Management Accounting (June): 21-25.

Barbor, J. F. 1978. Is LIFO a valid accounting practice? Management Accounting (May): 30-34.

Baril, C. P., R. L. Benke Jr. and G. W. Buetow. 1996. Managing risk with derivatives. Management Accounting (October): 20-22, 24, 26-27. (Explanation of four types of financial derivatives (forwards, futures, options, and swaps) and how to use them to manage financial risk, i.e., the uncertainty associated with fluctuations in interest rates, currency exchange rates, and the prices of commodities and equities).

Barker, R. F. 1973. The businessman's role. Management Accounting (February): 15-16, 25.

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January): 48-50.

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

Barnea, A., S. Sadan and M. Schiff. 1975. Conditional performance review. Management Accounting (November): 19-22.

Barnecut, L. J. Jr. 1967. Contractor performance measurement. Management Accounting (February): 43-48.

Barnes, D. P. 1976. Materiality - An illusive concept. Management Accounting (October): 19-20, 32.

Barnes, G. and J. J. Jurinski. 1989. Strategic management of employee health care costs. Management Accounting (September): 44-48.

Barnes, J. L. 1983. How to tell if standard costs are really standard. Management Accounting (June): 50-54.

Barnes, K. and P. Targett. 1984. Standard costing in distribution - A neglected technique? Management Accounting (May): 26-27.

Barnett, A. H. and J. C. Caldwell. 1974. Accounting for corporate social performance: A survey. Management Accounting (November): 23-26.

Barnett, G. C. 1978. Breeding cattle for tax benefit and profit. Management Accounting (July): 57-59.

Barr, A. 1967. The developing debate on line of business disclosure. Management Accounting (December): 18.

Barra, J. A. 1983. Marketing the financial facts of life. Management Accounting (March): 29-32.

Barragato, C. A. 1988. Corporate liquidations after TRA '86. Management Accounting (October): 40-44.

Bartenstein, E. 1978. Different costs for different purposes. Management Accounting (August): 42-47. (Related to accounting for idle capacity).

Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.

Bartlett, R. T. and T. H. Kelly. 1980. Will FAS no. 33 solve inflation accounting problems? Management Accounting (April): 11-14, 19.

Bartley, J. W. 1980. A NPV model modified for inflation. Management Accounting (December): 49-52.

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

Barton, M. F., S. P. Agrawal and Lynn Rockwell. 1988. Meeting the challenge of Japanese Management concepts. Management Accounting (September): 49-53.

Barton, T. L. and F. M. Cole. 1991. Accounting for magic. Management Accounting (January): 27-31. (Related to developing entertainment robots and multi-character shows for Walt Disney World, Universal Studios, and Six Flags).

Barton, T. L. and F. M. Cole. 1994. Atlantic Dry Dock's unique cost estimation system. Management Accounting (October): 32-35, 38-39.

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

Basi, B. A. and R. P. Beck. 1975. Accumulated earnings vs. economic stabilization. Management Accounting (December): 18-20.

Bates, R. E. 1970. Auditing the advanced computer systems. Management Accounting (June): 34-37.

Baughman, G. K. 1967. Economical processing of small orders. Management Accounting (March): 55-58.

Baughman, R. H. 1970. Accounting for inter-plant sales. Management Accounting (September): 41-43.

Bavishi, V. B. 1981. Capital budgeting practices at multinationals. Management Accounting (August): 32-35. (Survey of Fortune 500 multinationals).

Battista, G. L. 1965. The selling and administrative expenses dilemma. Management Accounting (November): 3-8.

Battista, G. L. and G. R. Crowningshield. 1966. Cost behavior and breakeven analysis - A different approach. Management Accounting (October): 3-14.

Bauch, D. J. 1997. Software review. Management Accounting (July): 63.

Baudoin, P. and M. S. Luehlfing. 1997. Family-owned businesses: A challenge for management accountants. Management Accounting (March): 46-48, 50-51.

Baxendale, S. J. and M. Gupta. 1998. Aligning TOC & ABC for silkscreen printing. Management Accounting (April): 39-44.

Bayer, H. S. 1973. Planning for cost reductions. Management Accounting (April): 31-36.

Bazzle, K. L. 1989. Funding postemployment health care benefits. Management Accounting (April): 27-29.

Beam, T. J. 1973. Mix variance in gross profit analysis. Management Accounting (November): 38-40.

Beams, F. A. 1972. Income reporting: Continuity with change. Management Accounting (August): 23-27.

Beams, F. A. 1974. New directions in financial reporting. Management Accounting (February): 13-15, 22.

Bean, M. A. 1989. Audit standards: An overview. Management Accounting (December): 46-49.

Beard, L. H. and C. W. Caldwell. 1984. Transfer pricing can improve sales and credit cooperation. Management Accounting (March): 60-65.

Beard, L. H. and V. A. Hoyle. 1976. Cost accounting proposal for an advertising agency. Management Accounting (December): 38-40.

Bearse, A. W. 1971. Air pollution: A case study. Management Accounting (September): 16-18.

Bebee, R. F. 1976. A look at employee retirement benefits. Management Accounting (March): 13-14, 16.

Bebee, R. F., L. L. Steinmetz and W. D. Wilsted. 1975. Managing the income number. Management Accounting (February): 40-42.

Becker, E. M. 1966. The case for decentralized data processing in manufacturing companies. Management Accounting (January): 17-18.

Beddingfield, R. 1969. Human behavior: The key to success in budgeting. Management Accounting (September): 54-56.

Bedford, N. M. 1973. Corporate accountability. Management Accounting (November): 41-44. ("To whom is the corporation responsible?" "For what is the corporation accountable?")

Beeson, L. J. 1975. An accounting internship program in industry. Management Accounting (March): 59-61.

Beimer, R. E. 1966. Double pay for coffee breaks? Management Accounting (July): 61-62.

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

Belda, B. J. 1970. Line of business reporting and product profitability. Management Accounting (March): 10-12.

Belford, W. B. and L. G. Ayer. 1969. Unitization of construction work orders. Management Accounting (September): 29-32.

Bell, A. L. 1968. College students attitudes toward business. Management Accounting (November): 60-62.

Bell, A. L. 1969. Break-even charts versus marginal graphs. Management Accounting (February): 32-35.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Bell, J. W. 1968. Financial data in a management information system. Management Accounting (June): 23-33.

Bell, K. S., R. F. Randall and K. Williams. 1995. Women in management accounting: Determined to succeed. Management Accounting (November): 20-22, 24, 26, 28.

Bellinghausen, J. M. 1968. Preparing for computers. Management Accounting (March): 9-14.

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

Bendock, C. M. 1975. Measuring social costs. Management Accounting (January): 13-15.

Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.

Benedik, J. 1978. Macroeconomics: The emerging influence on accounting theory. Management Accounting (July): 23-26.

Bengel, R. and B. Ikawa. 1997. Where's the profit? Management Accounting (January): 40, 42-44, 46-47. (Related to the film industry and their calculation of net profit participation).

Benjamin, J. J. and V. C. Brenner. 1975. Reaction to NYSE white paper's call for disclosure. Management Accounting (May): 13-18, 38.

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.

Benjamin, L. J. 1975. Doctors incorporated? Management Accounting (November): 37-39.

Benke, R. L. and C. P. Baril. 1990. The lease versus purchase decision. Management Accounting (March): 42-46.

Benke, R. L. Jr. and J. D. Edwards. 1980. Transfer pricing: Techniques and uses. Management Accounting (June): 44-46.

Benke, R. L. Jr. and J. D. Edwards. 1981. Should you use transfer pricing to create pseudo-profit centers? Management Accounting (February): 36-39, 43.

Benke, R. L. Jr., J. D. Edwards and A. R. Wheelock. 1982. Applying an opportunity cost general rule for transfer pricing. Management Accounting (June): 43-51.

Benner-Dale, C. J. 1980. The hammer of "Thor". Management Accounting (November): 48-51.

Bennett, E. D., S. A. Reed and T. Simmonds. 1991. Learning from a CIM experience. Management Accounting (July): 28-33.

Bennett, P. 1996. ABM and the procurement cost model. Management Accounting (March): 28-32.

Bennett, R. C. 1971. Corporate divorce and taxes. Management Accounting (January): 31-35.

Bennett, R. E. and J. A. Hendricks. 1987. Justifying the acquisition of automated equipment. Management Accounting (July): 39-46. (Discussion of justifying CAD, CAM and FMS systems).

Benson, B. A. 1984. Computer graphics for financial management. Management Accounting (January): 46-49.

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

Benton, B. W. 1981. Regulatory implications of inflation accounting. Management Accounting (August): 43-47.

Bentson, R., G. L. Gass, and G. McMakin. 1987.White collar productivity. Management Accounting (September): 33-37.

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).

Berck, W. R. 1972. Evaluation of subcontractor performance. Management Accounting (May): 34-36.

Beresford, D. R. 1990. Financial reporting in the 1990s. Beresford: Financial statements are not meant to be propaganda. Management Accounting (November): 49-52.

Beresford, D. R. and S. A. Feldman. 1976. Companies increase social responsibility disclosure. Management Accounting (March): 51-55.

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

Bergstrom, K. H. 1974. Looking back. Management Accounting (March): 47-50.

Bergstrom, K. H. 1976. For want of a nail. Management Accounting (September): 39-40.

Berliner, R. W. 1977. Replacement cost accounting: A CPA's view. Management Accounting (December): 23-26.

Beresford, D. R. 1974. How companies are reporting social performance. Management Accounting (August): 41-44.

Bergquist, R. E. 1971. Direct labor vs. machine hour costing. Management Accounting (May): 25-28.

Berk, R. F. 1991. Uncompensated overtime. Management Accounting (August): 31-35. (Two methods of accounting for uncompensated overtime: 40 hour accounting and full-time accounting).

Berkey, M. A. 1973. Decision tables for clerical procedures. Management Accounting (October): 21-26.

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

Berry, F. T. Jr. 1967. When is quantity buying a bargain? Management Accounting (February): 21-22.

Berry, F. T. Jr. 1968. Some ramifications of the return on capital concept. Management Accounting (November): 36-37.

Berry, L. E. 1984. A new treatment for health care costs. Management Accounting (April): 58-61.

Berry, M. H. 1981. Why international cost accounting practices should be harmonized. Management Accounting (August): 36-42.

Berry, W. E. 1994. Management accountants' strategic asset: The human resource information system. Management Accounting (January): 56-57.

Bescos, P. and C. Mendoza. 1995. ABC in France. Management Accounting (April): 33-35, 38-41.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Betty, G. and T. Dimnik. 1993. OOPs. Management Accounting (May): 50-53. (Refers to object-oriented programming used for software development).

Beyer, R. 1967. Management information systems: Who'll be in charge? Management Accounting (June): 3-8.

Beyer, R. 1969. Goodwill and pooling of interests: A re-assessment. Management Accounting (February): 9-15.

Beyer, R. 1972. Pilots of social progress. Management Accounting (July): 11-15.

Bhada, Y. 1972. Dynamic relationships for accounting analyses. Management Accounting (April): 53-57. (Related to the narrow scope of the learning curve).

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

Bhada, Y. K., J. P. Conley and T. E. Deacon. 1991. A career development model for management accountants. Management Accounting (June): 36-39.

Bhushan, B. 1974. Effects of inflation and currency fluctuation. Management Accounting (July): 17-19.

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Bialkin, K. J. 1993. Business ethics: Optional or mandatory? Management Accounting (April): 54-56.

Bidgood, V. H. and D. E. Baldwin. 1992. Opportunities for female accountants. Management Accounting (March): 48-51.

Bielstein, M. M. and E. W. Trott. 1992. The new approach to accounting for income taxes. Management Accounting (August): 43-47.

Bienz, J. F. 1969. The Kelson happening. Management Accounting (July): 24-26. (Case study related to a small company and computers).

Biggs, J. R. and E. J. Long. 1988. Gaining the competitive edge with MRP/MRP II. Management Accounting (May): 27-32.

Bill, R. W., J. H. Harrison and H. R. Maly. 1967. An EDP system for stores inventory control. Management Accounting (August): 35-42. (A case study).

Billion, M. M. 1978. To be or not to be: A building for investment credit? Management Accounting (June): 30-34.

Birkett, W. P. 1995. Management accounting and knowledge management. Management Accounting (November): 44-48. (Summary).

Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56.

Bisgay, L. 1984. NAA publishes new MAP statement. Management Accounting (November): 67-68.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (April): 72.

Bisgay, L. 1985. MAP statement promulgation: A historical perspective. Management Accounting (August): 74-75.

Bisgay, L. and S. Jayson. 1989. A management accounting interview: Ralph Walters on harmonization. Management Accounting (August): 22-24.

Bismack, T. R. 1965. Management accounting implications of industrial steam and power plants. Management Accounting (November): 39-47.

Bitner, L. N. and R. Dolan. 1998. Does smoothing earnings add value? Management Accounting (October): 44-47.

Black, T. G. 1982. The professionalization of accounting. Management Accounting (November): 20-25.

Black, T. N. and D. J. Modenbach. 1971. Profit planning for action and results. Management Accounting (January): 9-13.

Blagg, R. R. and K. W. Walton. 1984. Functional time reporting: Shortcut to integrating labor data. Management Accounting (June): 34-38.

Blais, W. 1991. Training your boss. Management Accounting (September): 47-49.

Blake, A. B. 1974. The asset-disposal decision. Management Accounting (October): 47-51.

Blake, A. B. 1976. Interest is not a project cost. Management Accounting (July): 41-44.

Blake, A. F. Jr. 1967. Unsophisticated automation can break the paperwork bottleneck. Management Accounting (May): 31-34.

Blake, H. D. and K. M. Frey. 1976. Information retrieval. Management Accounting (September): 47-48.

Blakely, E. J. and H. E. Thompson. 1969. Technological change and its effects on dollar-value LIFO. Management Accounting (August): 33-38.

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Blanchard, G. A. and C. W. Chow. 1983. Allocating indirect costs for improved management performance. Management Accounting (March): 38-41.

Blasi, R. W. 1985. Understanding the new fringe benefit law. Management Accounting (June): 43-47, 59.

Blewitt, B. J. 1974. Corporate accounting and economics. Management Accounting (March): 11-13, 17.

Blinn, M. M. 1977. Detecting management fraud: Putting one past the auditors? Management Accounting (May): 20-22.

Blossom, C. J. 1984. So you want to be a condominium treasurer. Management Accounting (June): 61-65.

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Blum, J. D. 1978. Accounting and reporting for leases by lessees: The interest rate problems. Management Accounting (April): 25-28.

Blum, J. D. and H. L. Jensen. 1978. Accounting for marketable securities in accordance with FASB statement no. 12. Management Accounting (September): 33-41,

Blum, S. B. 1989. Mergers & acquisitions: Dealing with intermediaries. Management Accounting (October): 22-26.

Blumstein, N. 1976. Small business liquidation value analysis. Management Accounting (June): 41-44.

Boer, G. 1984. What gross margins do not tell you. Management Accounting (October): 50-53, 91.

Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).

Boer, G. and H. M. Nix. 1975. Hospital management and resource control. Management Accounting (September): 47-48.

Boer, G. and J. O. Everett. 1976. Information science and relevant accounting reports. Management Accounting (April): 33-36, 39.

Boer, G., M. Curtin and L. Hoyt. 1998. Environmental cost management. Management Accounting (September): 28-30, 32, 34, 36 and 38.

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

Boer, G. B. and S. W. Barcus III. 1981. How a small company evaluates acquisition of a minicomputer. Management Accounting (March): 13-14, 17-23.

Boes, R. F., K. E. Ruby and G. M. Ransom. 1994. Beware of potential tax results of discharged indebtedness. Management Accounting (July): 48-51.

Boileau, O. C. 1977. Program management in the space age. Management Accounting (May): 13-16. (Boileau, president of Boeing Aerospace Company, defines management as "change - change decision, change definition and change implementation").

Bokman, C. M. 1996. Anatomy of a turnaround. Management Accounting (December): 38-42.

Boll, D. M. 1982. How Dutch Pantry accounts for standard costs. Management Accounting (December): 32-35.

Boll, V. V. 1965. Purchase cost reduction and value buying. Management Accounting (November): 35-38.

Bollom, W. J. 1984. The employee report: It's needed now. Management Accounting (August): 50-55. (An annual report directed to employees provided by European and Australian companies).

Bomblatus, R. L. 1974. Decision-making in middle management. Management Accounting (August): 22-26.

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

Bongiorni, P. J. and F. G. Eichhorn. 1979. Keeping a second set of books - Legally. Management Accounting (December): 30-35.

Boockholdt, J. L. and S. E. Mills. 1997. MEDUSA - An earth-shaking client/server solution. Management Accounting (July): 38, 40-43. (MEDUSA = Management's electronic database used to support administration).

Book, J. W. 1985. Is BOMP worth the trouble? Management Accounting (March): 54-58. (Bill of material processor software program).

Boone, A. L. 1977. Wouldn't it be nice if -. Management Accounting (February): 27-28.

Boone, M. M. 1973. Management accountants and the securities laws. Management Accounting (June): 18-22.

Borkowski, J. 1968. A system of order entry profit analysis. Management Accounting (July): 12-21.

Boros, J. L. and R. E. Thompson. 1983. Distribution cost accounting at PPG Industries. Management Accounting (January): 54-59.

Borsuk, R. M. 1978. Developing a computer program for tax planning. Management Accounting (May): 47-51, 57.

Borth, D. Jr. 1967. The changing role of the accountant. Management Accounting (January): 36-37.

Borthick, A. F. and G. P. Wentworth. 1998. Will your company be year 2000-compliant? Management Accounting (July): 31-32, 34-36.

Borthick, A. F. and H. P. Roth. 1992. Will Europeans buy your company's products? Management Accounting (July): 28-32.

Borthick, A. F. and H. P. Roth. 1993. EDI for reengineering business processes. Management Accounting (October): 32-37.

Borthick A. F. and H. P. Roth. 1994. Understanding client/server computing. Management Accounting (August): 36-41.

Bost, P. J. 1986. Do cost accounting standards fill a gap in cost allocation? Management Accounting (November): 34-36.

Bost, P. J. and J. A. Yeakel. 1992. Are you ignoring countertrade? Management Accounting (December): 43-47. (Linking exports and imports with little or no use of currency).

Bostwick, C. L. 1968. The use of information theory in accounting. Management Accounting (June): 11-17.

Bothwell, C. 1984. How to improve financial planning with a budget manual. Management Accounting (December): 34-38, 49.

Bottorff, D. 1997. Reaping the rewards of NAFTA. Management Accounting (August): 37-40. (Tips for setting up a subsidiary in Mexico after the North American Free trade Agreement).

Bowen, R. L. Jr. 1966. Application of margin rates to credit analysis. Management Accounting (November): 26-31.

Bowers, B. B. 1982. Product costing in the MRP environment. Management Accounting (December): 24-27.

Bowers, R. L. 1971. Managing the company's cash. Management Accounting (September): 22-26.

Bows, A. J. Jr. 1972. Establishment of financial accounting standards. Management Accounting (December): 9-12, 16.

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

Boyle, R. D. 1995. Avoiding common pitfalls on reengineering. Management Accounting (October): 24-33.

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

Boze, K. M. 1994. Measuring learning costs. Management Accounting (August): 48-52. (Related to learning curves).

Brack, G. E. 1975. Allocating personnel department costs. Management Accounting (May): 48-50.

Bracken, R. and A. G. Volkan. 1988. Cash flows: A new reporting format for turbulent times. Management Accounting (January): 38-41.

Brackney, W. O. and H. R. Anderson. 1981. Regulation of cost accounting: The answer or the abyss. Management Accounting (October): 24-31.

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

Bradow, J. R. 1987. Accounting for deferred charges - Is more guidance needed? Management Accounting (April): 51-54.

Brady, D. W. 1971. The strategic forces of profit. Management Accounting (February): 17-20.

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

Brandes, J. L. 1977. Identifying and recording environmental plant costs. Management Accounting (April): 27-31.

Brandon, C. H. and J. P. Matoney, Jr. 1975. Social responsibility financial statement. Management Accounting (November): 31-34.

Brandstedter, R. 1979. Campaign reporting: A challenge for accountants. Management Accounting (October): 50-54.

Branning, G. 1989. Mergers & acquisitions: Do poison pills cure takeover abuses? Management Accounting (October): 27-30.

Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.

Brantner, P. F. 1974. Multi-state income taxation. Management Accounting (September): 20-24.

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

Brausch, J. M. 1992. Selling ABC. Management Accounting (February): 42-46.

Brausch, J. M. 1994. Beyond ABC: Target costing for profit enhancement. Management Accounting (November): 45-49.

Brausch, J. M. and T. C. Taylor. 1997. Who is accounting for the cost of capacity? Management Accounting (February): 44-46, 48-50. (Summary).

Brayton, G. N. 1985. Productivity measure aids in profit analysis. Management Accounting (January): 54-58.

Brazeal, H. H. Jr. 1970. Large company planning techniques will work in small multi-plant companies. Management Accounting (September): 21-24, 31.

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.

Bremser, W. G. 1977. Reporting on current replacement costs. Management Accounting (July): 33-39.

Bremser, W. G., V. C. Brenner and P. E. Dascher. 1977. Schools of professional accountancy: The management accountant's view. Management Accounting (September): 14-16.

Brenizer, N. W. 1969. A system of man-machine-material reporting. Management Accounting (May): 21-22.

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

Brenner, E. M. 1981. Tax planning for the disposition of a subsidiary. Management Accounting (August): 48-52.

Brenner, G. J. 1975. CPA's: Do you speak management accounting? Management Accounting (September): 29-30.

Brenner, V. C. and J. J. Benjamin. 1976. Financial reporting on units of general purchasing power. Management Accounting (June): 15-18.

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

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

Brewer, L. W. 1979. Determining revenue requirements for regulated utilities. Management Accounting (September): 41-44, 57.

Brewer, P. C., A. W. Gatian and J. M. Reeve. 1993. Managing uncertainty. Management Accounting (October): 39-45.

Brighton, G. D. 1965. Book income - What is it? Management Accounting (September): 58-61.

Briloff, A. J. 1974. Prescription for change. Management Accounting (July): 63-65, 71.

Brimson, J. A. 1986. How advanced manufacturing technologies are reshaping cost management. Management Accounting (March): 25-29.

Brimson, J. A. 1989. Technology accounting. Management Accounting (March): 47-53. (Discussion of how to choose the right depreciation method).

Briner, E. K. 1973. International tax management. Management Accounting (February): 47-50.

Briner, R. F., F. A. Wiebe and S. A. Zahra. 1984. Management accountants: Don't overlook quality circles. Management Accounting (December): 45-49.

Briner, R. F., M. D. Akers, J. W. Truitt and J. D. Wilson. 1989. Coping with change at Martin Industries. Management Accounting (July): 45-49.

Brinkman, D. R. 1973. Minimizing the loss of investment tax credits. Management Accounting (January): 38-40.

Brinkman, S. 1987. Productivity begins with hiring. Management Accounting (July): 50-52.

Brinkman, S. L. 1993. Going on line in less-developed countries. Management Accounting (August): 48-51.

Brinkman, S. L. and M. A. Applebaum. 1994. The quality cost report: It's alive and well at Gilroy Foods. Management Accounting (September): 61-65.

Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.

Broadston, J. A. 1968. Learning curve wage incentives. Management Accounting (August): 15-23.

Broadston, J. A. 1968. Profit by using variable time allowances. Management Accounting (October): 26-31.

Broadston, J. A. 1969. Charting schedule performance. Management Accounting (November): 35-40. (Method for time-oriented performance evaluations).

Bromwich, M. and A. Bhimani. 1991. Strategic investment appraisal. Management Accounting (March): 45-48.

Brouwer, C. 1984. Measuring the division manager's performance. Management Accounting (December): 30-33.

Brown, C., E. J. Coakley and M. E. Phillips. 1995. Neural networks enter the world of management accounting. Management Accounting (May): 51-57. (Related to artificial intelligence).

Brown, C. E. and M. E. Phillips. 1990. Expert systems for management accountants. Management Accounting (January): 18-23.

Brown, G. H. 1973. Census projections: 1970-1985. Management Accounting (January): 11-14.

Brown, H. L. 1969. Current problems of real-time auditing. Management Accounting (May): 53-54.

Brown, H. L. 1972. Auditing computer systems. Management Accounting (September): 23-26.

Brown, H. L. 1976. User control of data processing. Management Accounting (March): 22-26.

Brown, J. 1975. Designing an accounting system for a small business. Management Accounting (June): 27-30.

Brown, J. F. Jr. 1986. How U. S. firms conduct strategic planning. Management Accounting (February): 38, 40-44, 55. (Survey).

Brown, J. F. Jr. and T. E. Balke. 1982. Do accountants need more education? Management Accounting (November): 26-29.

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

Brown, K. W. 1998. How colleges can profit through depreciation. Management Accounting (January): 18, 20-22.

Brown, R. E. and R. R. Trumble. 1995. Accounting can improve labor-management negotiations. Management Accounting (June): 46-52.

Brown, R. L. 1981. Management accountants: Are you ready for VAT? Management Accounting (November): 40-42, 44, 52.

Brown, R. M. and L. N. Killough. 1988. How PCs can solve the cost allocation problem. Management Accounting (November): 34-38.

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

Brown, R. O. 1968. Inventory at net realizable values? Management Accounting (January): 43-44.

Brown, R. O. 1969. Using appraisal information. Management Accounting (October): 47-48.

Brown, R. S. 1980. Measuring manufacturing performance: A targeting approach. Management Accounting (June): 25-28, 31.

Brown, S. C. R. and O. S. Powers. 1991. COBRA: A snake in the employee benefits garden. Management Accounting (April): 27-30.

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

Brown, V. H. and S. E. Weiss. 1993. Toward better not-for-profit accounting and reporting. Management Accounting (July): 48-52.

Brown, W. G. Jr. 1974. Exploring forecast disclosure. Management Accounting (December): 19-22.

Browne, D. E. 1969. Progress in corporate financial reporting. Management Accounting (July): 7-9, 14.

Browne, D. E. 1971. The risk/reward relationship in military procurement. Management Accounting (March): 9-12.

Browne, D. E. 1972. Preserving the capability for accounting change. Management Accounting (February): 13-16.

Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.

Brozey, L. A. 1982. Modernizing a laundry's accounting system. Management Accounting (May): 55-59.

Brozovsky, J. and A. J. Cataldo II. 1994. Should you invest in an IRA or deferred compensation plan? Management Accounting (December): 48-51.

Brubaker, J. A. 1973. A data processing program for hospitals. Management Accounting (March): 21-25.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Brueningsen, A. F. 1975. Kodak's financial information and reporting system. Management Accounting (September): 21-24.

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.

Brumit, F. 1968. Toward effective computer utilization. Management Accounting (December): 19-23.

Brummet, R. L. 1973. Total performance measurement. Management Accounting (November): 11-15.

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1969. Human resource accounting: A tool to increase managerial effectiveness. Management Accounting (August): 12-15.

Bruns, W. J. Jr. and K. A. Merchant. 1990. The dangerous morality of managing earnings. Management Accounting (August): 22-25. (Survey questions related to 13 earnings-management situations shows no agreement among 649 managers as to whether short-term earnings-management practices are ethical, questionable, or unethical).

Brunton, N. M. 1988. Evaluation of overhead allocations. Management Accounting (July): 22-26.

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

Bryan, E. L. and G. T. Friedlob. 1984. Why small businesses fail: Testimony proposes solutions. Management Accounting (January): 16, 73.

Bryant, B. C. 1968. Corporation cash accounting. Management Accounting (February): 53-56.

Bryant, J. V. 1984. Proposed: A new statement of changes. Management Accounting (April): 49-52.

Bryant, K. Jr. 1979. How a rental apartment was converted to a condominium. Management Accounting (July): 52-57.

Bryant, K. Jr. 1990. A new beginning for the CMA program. Management Accounting (August): 44-48.

Bryant, K. Jr. 1992. The CMA on campus: How has the CMA program affected students and faculty? Management Accounting (April): 28, 30-33.

Bryant, K. Jr. and C. U. Phillips. 1978. Interest on equity capital and CASB standard 414. Management Accounting (August): 38-41, 47.

Bryant, M. J. and M. C. Mahaney. 1981. The politics of standard setting. Management Accounting (March): 26-28, 31-33.

Buchenroth, K. J. 1969. Motivation: Financial and nonfinancial. Management Accounting (December): 15-16, 48.

Buchman, T. A. and L. A. Friedman. 1977. Accounting for certain marketable securities. Management Accounting (March): 42-44.

Buck, R. 1992. From academia to corporate. Management Accounting (March): 52-53.

Buckley, J. W. 1976. The FASB and impact analysis. Management Accounting (April): 13-17.

Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.

Budden, M. C., R. C. Lake and S. L. Lett. 1990. Protecting trade secrets. Management Accounting (December): 45-47.

Budge, B. P. and J. L. Jones. 1977. A management accounting system for contract loggers. Management Accounting (October): 34-36.

Buehlmann, D. M. and D. Stover. 1993. How Xerox solves quality problems. Management Accounting (September): 33-36.

Buerke, E. A. 1972. The small-business accountant. Management Accounting (November): 51-52.

Buge, E. W. 1967. Business needs "intelligence" not data. Management Accounting (March): 45-47.

Bullard, J. A. 1976. Price-level restatement and valuation reporting. Management Accounting (February): 15-18, 26.

Bulloch, J. 1977. Should managerial accounting be taught first? Management Accounting (July): 63 and 65.

Bulloch, J. 1979. A review of the CMA program. Management Accounting (March): 59.

Bulloch, J. 1980. IMA chairman reviews CMA progress. Management Accounting (September): 53-55.

Bulloch, J. 1980. The multinational corporation and FASB statement no. 8: Repeal, retain or modify? Management Accounting (April): 54-55.

Bulloch, J. 1985. CMA number 5,000 awarded. Management Accounting (July): 51.

Bulloch, J. 1992. The CMA is 20 years old: Here are the highlights of the program's growing-up years. Management Accounting (April): 23-27.

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

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Bump, E. A. 1974. Effects of learning on cost projections. Management Accounting (May): 19-24.

Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.

Burch, J. G. Jr. 1969. Business games and simulation techniques. Management Accounting (December): 49-52.

Bures, J. P. 1974. Time-framing a PERT chart. Management Accounting (October): 24-26.

Bures, J. P. 1975. Deflating long-term contract costs. Management Accounting (August): 43-44, 48.

Burg, R. L. 1983. An efficient foreign subsidiary tax reporting system. Management Accounting (May): 28-30.

Burger, A. D. and S. K. Webster. 1978. The management accountant looks at EPS vs. ROI: Conflict in measuring performance. Management Accounting (August): 19-24.

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

Burianek, F. G. 1979. An actuary's views on pension plan accounting and reporting. Management Accounting (January): 46-49.

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Burkert, R. L. 1971. Recognizing inflation in the capital budgeting decision. Management Accounting (November): 40-46.

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

Burlingame, J. F. 1971. Successful business and good managers. Management Accounting (May): 17-18, 24.

Burns, H. D. and J. T. Barfield. 1976. Selecting accounting alternatives. Management Accounting (February): 27-28, 33.

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

Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.

Burrill, J. C. 1966. Training accounting personnel for EDP systems. Management Accounting (September): 12-16.

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

Bush, J. L. Jr. and R. F. Stewart. 1985. Vulcan Materials automates delivery ticket writing. Management Accounting (August): 52-55.

Busher, J. R. and G. R. Tyndel. 1987. Logistics excellence. Management Accounting (August): 32-39.

Buska, S. M. 1992. The management accounting profession in the '90s A woman's perspective: We CMAs can reinforce our professional image. Management Accounting (April): 67-68.

Butler, D. S. 1966. Effectiveness in negotiations. Management Accounting (June): 19-24.

Butler, J. J. 1971. Joint product analysis. Management Accounting (December): 12-14, 38.

Buxbaum, W. E. 1983. Accounting for pensions. Management Accounting (October): 24-25, 28-29.

Buzby, S. L. and L. E. Heitger. 1976. Profit contribution by market segment. Management Accounting (November): 42-46.

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

Caddy, G. K. 1975. A human value model. Management Accounting (April): 27-30.

Calas, R. 1971. Variance analysis in profit planning. Management Accounting (July): 31-32, 49.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Calhoun, D. A. 1973. Computing DISC profits. Management Accounting (June): 45-46. (Relates to tax benefits for domestic international sales corporations).

Calhoun, D. A. 1973. Oil and gas taxation. Management Accounting (November): 21-24.

Calhoun, D. A. 1974. Section 931 and the Puerto Rican program. Management Accounting (March): 18-22, 27.

Calhoun, D. A. 1975. The foreign tax credit. Management Accounting (September): 41-42, 53.

Callan, J. P., W. N. Tredup and R. S. Wissinger. 1991. Elgin Sweeper Company's journey toward cost management. Management Accounting (July): 24-27.

Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).

Calvasina, R. V. and E. J. Calvasina. 1984. Standard costing games that managers play. Management Accounting (March): 49-51, 77.

Calvasina, R. V. and E. J. Calvasina. 1989. Beware the new accounting myths. Management Accounting (December): 41-45.

Cameron, D. M. 1971. Computer use in a customer accounting operation. Management Accounting (October): 17-20, 25.

Cameron, G. D. III., R. W. Gudmundsen Jr. and J. R. Ball. 1973. Accounting changes: Why CPAs must conform. Management Accounting (February): 26-28.

Camilli, L. F. 1966. Technical unification in a management information system. Management Accounting (April): 3-8.

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

Campbell, F. M. II. 1972. Contractor cost risk determination. Management Accounting (May): 37-40.

Campbell, R. J. 1989. Pricing strategy in the automotive glass industry. Management Accounting (July): 26-31, 34.

Campbell, R. J. 1995. Steeling time with ABC or TOC. Management Accounting (January): 31-36.

Campi, J. P. 1989. Total cost management at Parker Hannifin. Management Accounting (January): 51-53.

Campion, W. M. and R. M. Peters. 1979. How to analyze manpower requirements forecasts. Management Accounting (September): 45-50.

Candee, C. C. 1976. Federal paperwork and its impact on you. Management Accounting (November): 61-62.

Capka, J. J. 1996. Consolidation: General ledger tools aren't enough. Management Accounting (February): 56.

Caplan, E. H. 1969. Management accounting and the behavioral sciences. Management Accounting (June): 41-45.

Carbone, F. J. 1980. Automated job costing helps Mulach Steel stay competitive. Management Accounting (June): 29-31.

Carbone, J. P. and J. R. Hudicka. 1998. Layered systems deployment. Management Accounting (December): 27-30. (Using C omplex Objects software to design information systems in record time).

Carbone, T. C. 1975. Are your customers paying on time? Management Accounting (November): 46-48.

Cardullo, J. P. and R. A. Moellenberndt. 1987. The cost allocation problem in a telecommunications company. Management Accounting (September): 39-44.

Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Carleton, B. N. 1973. The status of women in accounting. Management Accounting (September): 59-62.

Carlow, A. and B. Johnson. 1984. Overcoming the mystique of EDP auditing. Management Accounting (August): 30-37.

Carlson, A. E. 1967. Budgeting vs. total systems concept. Management Accounting (February): 52-54.

Carlson, A. E. 1973. A case for current-cost reporting. Management Accounting (February): 35-37, 44.

Carlson, A. E. 1977. ASR 190 - The grand experiment. Management Accounting (October): 23-25.

Carlson, G. M. and J. A. Collins. 1986. Motivating managers with positive reinforcement. Management Accounting (March): 48-51.

Carlson, T. E. 1978. Needed: A new interpretation for interim reports. Management Accounting (January): 19-22.

Carlton, J. L. 1974. Security and computerized systems. Management Accounting (February): 33-36.

Carmen-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.

Carper, W. B, M. F. Barton Jr. and H. F. Wunder. 1979. The future of forecasting. Management Accounting (August): 27-31.

Carr, L. P. 1990. Transition. Management Accounting (May): 33-35. (From business executive to college professor).

Carr, L. P. 1993. Unbundling the cost of hospitalization. Management Accounting (November): 43-48.

Carr, L. P. 1995. How Xerox sustains the cost of quality. Management Accounting (August): 26-32.

Carr, L. P. and T. Tyson. 1992. Planning quality cost expenditures. Management Accounting (October): 52-56.

Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").

Carruth, P. J. and T. O. McClendon. 1984. How supervisors react to 'meeting the budget' pressure. Management Accounting (November): 50-54.

Carruth, P. J., T. O. McClendon and M. R. Ballard. 1983. What supervisors don't like about budget evaluations. Management Accounting (February): 38-39, 42-45.

Carson, J. R. 1967. Business games: A technique for teaching decision-making. Management Accounting (October): 31-35.

Carter, A. G. 1973. Computing inventory R.O.I. Management Accounting (July): 43-45.

Carter, J. and D. Tomlinson. 1970. Extending PERT/CPM into computerized LOB. Management Accounting (May): 41-44. (LOB refers to line-of-balance).

Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35-36. (Summary).

Caruso, R. L. 1984. Paying bills the electronic way. Management Accounting (April): 24-27.

Casal, J. 1969. Barter accounting in the Puerto Rican sugar industry. Management Accounting (August): 48-50.

Case, J. C. 1979. Electronic banking comes to First-Citizens. Management Accounting (April): 39-42.

Casey, M. P. 1985. International transfer pricing. Management Accounting (October): 31-35.

Cash, L. S. and T. L. Dickens. 1985. Coping with new auto record-keeping rules. Management Accounting (August): 32-39. (1984 Tax Reform Act rules).

Cash, L. S. and T. L. Dickens. 1990. The corporate alternative minimum tax in the 1990s. Management Accounting (December): 24-30.

Casher, J. D. and R. H. Metzger. 1998. Leverage your vendor relationships and enhance your bottom line. Management Accounting (March): 51-54.

Caspari, J. A. 1968. Fundamental concepts of information theory. Management Accounting (June): 8-10.

Caspole, J. M. 1972. Costing from a data bank. Management Accounting (July): 47-50.

Castellano, J. F. and H. A Roehm. 1975. An approach to fairness in disclosure. Management Accounting (February): 20-22.

Castellano, J. F., D. Klein and H. A. Roehm. 1998. Minicompanies: The next generation of employee empowerment. Management Accounting (March): 22-24, 26-28, 30.

Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.

Catalano, A. J. 1973. The rehabilitation tax shelter. Management Accounting (December): 37-40.

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.

Cathey, J. M. and R. H. Phillips Jr. 1994. Backup and recovery. Management Accounting (October): 49-54.

Cats-Baril, W. L., J. F. Gatti and D. J. Grinell. 1986. Joint product costing in the semiconductor industry. Management Accounting (February): 28-31, 34-35.

Cats-Baril, W., J. F. Gatti and D. J. Grinell. 1988. Transfer pricing policy in a dynamic market. Management Accounting (February): 30-33.

Cauthorn, L. T. 1977. Whatever happened to social accountants? Management Accounting (April): 55-60.

Cellini, G. L. 1993. Strategic alliances in the 90's. Management Accounting (June): 56-59. (Strategic alliances include: research collaboration, licensing programs, co-promotion deals, joint ventures, co-marketing deals, production collaborations, equity investments, and co-sourcing arrangements).

Cerullo, M. J. 1977. The data base concept. Management Accounting (November): 43-47.

Cerullo, M. J. 1979. MIS: What can go wrong? Management Accounting (April): 43-48.

Cerullo, M. J. 1985. Designing accounting information systems. Management Accounting (June): 37-42.

Chalker, J. A. 1993. Speeding up the price quote system. Management Accounting (September): 45-49.

Chamberlain, D. C. 1975. Capitalization of lease obligations. Management Accounting (December): 37-38, 42.

Chambers, J. C. and S. K. Mullick. 1970. Determining the acquisition value of a company. Management Accounting (April): 24-31, 39.

Chambers, J. C. and S. K. Mullick. 1971. Investment decision-making in a multinational enterprise. Management Accounting (August): 13-20.

Chan, S. L. 1975. Accounting for a drive-in diner. Management Accounting (May): 39-42.

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

Chandler, J. S., T. Trone and M. Weiland. 1983. Decision support systems are for small businesses. Management Accounting (April): 34-39.

Chaney, P. K. 1985. Defeasance: Financial tool or window dressing? Management Accounting (November): 52-55. (FAS 76).

Chang, O. H. 1989. Fitness programs: Hefty expense or wise investment? Management Accounting (January): 45-47, 50.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chapin, T. A. Jr. 1975. Selling DCFR. Management Accounting (December): 45-46.

Chapman, C. H. 1975. A small business financial model. Management Accounting (July): 20-22, 29.

Chapman, R. E. 1965. A system approach to financial statements. Management Accounting (December): 29-34.

Chase, B. W. 1995. New reporting standards for not-for-profits. Management Accounting (October): 34-37.

Chase, S. F. 1976. Is hospital accounting different? Management Accounting (March): 39-40.

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

Chassen, A. 1989. Section 89: Complex and costly. Management Accounting (June): 33-35, 38. (Refers to IRS code section 89 related to benefit plans).

Chastain, C. 1985. How management accountants coped with the recession. Management Accounting (January): 34-38.

Chastain, C. E. 1983. Managing your debt for survival. Management Accounting (December): 20-25, 58.

Chastain, C. E. and D. Kretovich. 1990. Financial profile of a management accountant: Creating personal wealth. Management Accounting (September): 24-28.

Chasteen, L. G. 1972. Shadow prices: A graphical approach. Management Accounting (September): 27-29.

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

Chatfield, M. 1971. The origins of cost accounting. Management Accounting (June): 11-14.

Chaump, D. G. 1967. Reducing overhead through the task-activity cycle ratio matrix analysis. Management Accounting (February): 23-32.

Cheatham, C. 1986. Do you have a productivity disease? Management Accounting (July): 49-51.

Chen, A. Y. S. and J. L. Rodgers. 1995. Teaching the teachers TQM. Management Accounting (May): 42-46. (Discussion of the University Challenge program).

Cheney, P. E. 1976. A review of some objections to fair value accounting. Management Accounting (June): 29-30, 37.

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques.)

Cherrington, J. O. and D. J. Cherrington. 1976. Budget games for fun and frustration. Management Accounting (January): 28-32.

Childs, W. M. 1970. Management of capital expenditures. Management Accounting (January): 37-40.

Chilton, R. C. 1976. Money talks, doesn't it? Management Accounting (August): 29-30.

Ching, D. F. 1979. How to isolate Medicare costs. Management Accounting (July): 27-30.

Chiu, J. S. and D. L. Chang. 1979. Management accounting in Taiwan. Management Accounting (June): 50-55.

Chodora, C. R. 1968. Designing business systems for the third computer generation. Management Accounting (September): 29-35.

Choi, A. C. D. 1968. Translation of foreign operations: A survey. Management Accounting (April): 28-30.

Choi, F. D. S. 1974. Breaking the vicious circle of poverty. Management Accounting (June): 25-28.

Choi, F. D. S. 1974. Multinational financial and accounting harmony. Management Accounting (March): 14-17.

Choi, F. D. S. 1975. The development of nascent capital markets. Management Accounting (September): 18-20.

Choi, F. D. S. 1976. Multinational finance and management accounting. Management Accounting (October): 45-48, 54.

Choi, F. D. S. 1977. Foreign inflation and management decisions. Management Accounting (June): 21-27.

Choi, F. D. S. 1979. Political risk - An accounting challenge. Management Accounting (June): 17-20.

Choi, F. D. S. 1981. A cluster approach to accounting harmonization. Management Accounting (August): 26-31.

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

Chow, C. W., H. R. Toole and A. Wong-Boren. 1986. Make better decisions: Divide and conquer. Management Accounting (August): 41-45. (This article is related to profit analysis).

Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).

Christensen, H. A. 1967. Small business and its accountants: A case report. Management Accounting (March): 41-45.

Christensen, L. F. and D. Sharp. 1993. How ABC can add value to decision making. Management Accounting (May): 38-42.

Chrysler, E. and D. E. Keller. 1988. Preventing computer fraud. Management Accounting (April): 28-32.

Chubb, T. D. 1983. Why computer conversions are tricky. Management Accounting (September): 36-41.

Church, P. H. and K. R. Lambert. 1993. Employee or independent contractor? Management Accounting (June): 52-55. (The wrong classification can mean huge fines and back taxes).

Churchill, N. C. and M. Uretsky. 1969. Management accounting tomorrow. Management Accounting (June): 46-53.

Ciller, O. U. 1973. Pricing employment contracts. Management Accounting (November): 29-31.

Cismoski, D. R. and F. Toepfer. 1979. How to allocate the college budget objectively. Management Accounting (December): 45-50.

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

Clark, A. B. 1972. Tax aspects of reality. Management Accounting (January): 39-40, 45.

Clark, J. 1982. The labor mystique. Management Accounting (December): 36-39.

Clark, J. 1985. Costing for quality at Celanese. Management Accounting (March): 42-46.

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

Clark, M. W., T. E. Gibbs and R. G. Schroeder. 1981. CPAs judge internal audit department objectivity. Management Accounting (February): 40-43.

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

Clark, R. W. 1969. People and computers. Management Accounting (October): 9-11, 15.

Clark, W. 1997. The new breed of analytic applications. Management Accounting (December): 57-59. (Developing forward-looking scenarios).

Clason, D. E. 1966. Clerical systems and work simplification in the computer age. Management Accounting (October): 19-28.

Clayton, H. L. 1966. The pruning of sick products. Management Accounting (June): 17-18.

Clemens, J. D. 1991. How we changed our accounting system. Management Accounting (February): 43-46. (Simplified accounting for JIT etc.).

Clemens, P. J. III. 1972. Asset depreciation range system ... versus investment credit. Management Accounting (January): 25-27.

Clement, J. E. 1989. Lost tax calculations. Management Accounting (June): 41-43.

Clements, J. and R. L. Woodall. 1983. Controlled disbursement: A cash management tool for growing concerns. Management Accounting (May): 53-55.

Clements, R. B. and C. W. Spoede. 1992. Trane's SOUP accounting. Management Accounting (June): 46-52. (New cost system developed from the alphabet soup of JIT, CIM, TQC etc.).

Clingman, W. F. III. 1975. The company car: A management decision. Management Accounting (May): 51-55.

Clinton, B. D. and H. Ko-Cheng. 1997. JIT and the balanced scorecard: Linking manufacturing control to management control. Management Accounting (September): 18-24. (Summary).

Clinton, B. D. and S. Chen. 1998. Do new performance measures measure up? Management Accounting (October): 38, 40-43. (Summary).

Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.

Coburn, D. L., J. K. Ellis III and D. R. Milano. 1981. Dilemmas in MNC transfer pricing. Management Accounting (November): 53-58, 69. (Manipulation of transfer prices by multinational companies can be counterproductive).

Coburn, S., H. Grove and C. Fukami. 1995. Benchmarking with ABCM. Management Accounting (January): 56-60. (Summary).

Coburn, S., H. Grove and T. Cook. 1997. How ABC was used in capital budgeting. Management Accounting (May): 38-40, 42-44, 46.

Coburn, W. B. 1966. An approach to management auditing. Management Accounting (March): 59-60.

Cofsky, B. 1993. Digital's self-managed accounting teams. Management Accounting (April): 39-42.

Cohen, J. M. 1973. Accounting for modular housing manufacturers. Management Accounting (September): 11-14.

Cohen, J. R. 1988. Ethics & budgeting. Management Accounting (August): 29-31.

Cohen, J. R., L. W. Pant, R. L. Benke Jr. and R. H. Hermanson. 1989. Standards of ethical conduct for management accountants. Management Accounting (August): 19-21.

Coil, R. F. 1975. Contributions: Monetary versus non-monetary. Management Accounting (April): 35-38.

Cole, R. C. Jr. and H. L. Hales. 1992. How Monsanto justified automation. Management Accounting (January): 39-43.

Cole, T. D. 1970. How to obtain probability estimates in capital expenditure evaluations: A practical approach. Management Accounting (July): 61-64.

Cole, W. A. and S. H. Wales. 1973. The investment tax credit. Management Accounting (March): 13-16, 35.

Collier, B. and C. Carnes. 1979. Convertible bonds and financial reality. Management Accounting (February): 47-48, 52.

Collier, R. J. 1973. Simulation of computer systems: An introduction. Management Accounting (May): 45-47.

Collins, F. 1979. Management accounting and motivation - The relationship. Management Accounting (March): 22-26.

Collins, F. and J. J. Willingham. 1977. Contingency management approach to budgeting. Management Accounting (September): 45-48.

Collins, J. A. 1985. Case-mix accounting can help hospitals control costs. Management Accounting (November): 56-59, 64.

Collins, P. A., P. Krause and S. Machida. 1990. Making child care an employee benefit. Management Accounting (April): 26-29.

Collins, S. P. 1985. Who audits the auditors? Management Accounting (June): 24-27.

Colt, D. G. 1969. Management information systems for cash management and accounts receivable application. Management Accounting (June): 65-68.

Combes, J. H. 1971. Communication gaps: Internal and external. Management Accounting (November): 23-24, 27.

Comer, R. W. 1975. Brazilian price-level accounting. Management Accounting (October): 41-42, 46.

Conant, S. V. 1974. Fifteen words or less. Management Accounting (June): 29-32. (This article is about timesharing and Basic programming).

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

Connally C. E. 1987. An inside look at small business reform. Management Accounting (March): 57-60.

Connelly, J. R. Jr. 1978. Should we license accountants to prevent accounting license? Management Accounting (November): 22-26, 34.

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

Conners, S. G. 1982. Collecting government receivables - the NAA experience. Management Accounting (August): 60-61.

Conners, S. G. 1982. Do members read FASB statements? Management Accounting (December): 44-45.

Connors, S. G. 1982. The minicomputer: To buy or not to buy. Management Accounting (July): 59.

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

Constantinides, K. and J. K. Shank. 1994. Matching accounting to strategy: One mill's experience. Management Accounting (September): 32-36.

Conway, L. G. 1993. Dividend reinvestment plans. Management Accounting (September): 50-52.

Cook, D. E. 1969. Inter-unit pricing and your new pricing expert: The IRS. Management Accounting (August): 9-11.

Cook, D. M. 1968. The psychological impact of certain aspects of performance reports. Management Accounting (July): 26-34.

Cook, G. L. and M. M. Eining. 1993. Will cross functional information systems work? Management Accounting (February): 53-57.

Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.

Cooke, R. B. 1967. Responsibility reporting of return on investment. Management Accounting (July): 24-29.

Coombe, L. W. and R. R. Densmore. 1982. How Detroit Edison improves its productivity. Management Accounting (May): 50-54.

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

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

Cooper, F. J. 1977. POS devices: You don't have to be a giant. Management Accounting (May): 31-34.

Cooper, R. 1994. Peter Drucker on Japan. Management Accounting (November): 27-33.

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. Kaplan. 1988. How Cost accounting distorts product costs Management Accounting (April): 20-27.

Cooper, R. and R. Slagmulder. 1999. Integrating activity-based costing and the theory of constraints. Management Accounting (February): 20-21.

Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey and R. M. Oehm. 1992. From ABC to ABM. Management Accounting (November): 54-57. (A report on the IMA study Implementing Activity-Based Cost Management: Moving From Analysis to Action. Discussion of eight case studies related to companies that implemented ABC).

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).

Cooper, W. D. 1985. An academic dilemma: Teaching versus research. Management Accounting (October): 12, 71.

Copeland, B. R. and D. Ramzy. 1986. Office automation: Selecting the right communications system. Management Accounting (July): 34-39.

Coppie, C. S. 1975. Fiscal planning for the nation's capital. Management Accounting (February): 15-19, 22.

Coppie, C. S. 1978. The city: Management by crisis or crisis management? Management Accounting (November): 13-21.

Corbin, D. A. 1975. Accounting standards for research and development. Management Accounting (October): 47-48.

Corbin, D. A. 1977. SEC replacement costs: Suggestions for full disclosure. Management Accounting (August): 11-18.

Corbridge, C. L., W. W. Austin and D. J. Lemak. 1993. Germany's accrual accounting practices. Management Accounting (August): 45-47.

Corcoran, A. W. 1966. A matrix approach to process cost reporting. Management Accounting (November): 48-54.

Corcoran, A. W. 1969. Applied mathematics and accounting. Management Accounting (August): 29-32.

Corcoran, A. W. and C. Kwang. 1967. Set theory and accounting analysis. Management Accounting (September): 7-17.

Corderman, D. G. 1973. ASPR: Some suggested changes. Management Accounting (February): 41-44.

Corman, J. C. 1974. Tax shelters for capital investment - A view on their reform. Management Accounting (January): 15-17.

Cornelius, J. M. 1966. An application of CPM. Management Accounting (November): 18-20.

Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.

Cornish, H. W. 1965. Systems in small business. Management Accounting (October): 7-11.

Corr, A. V. 1974. The role of cost in pricing. Management Accounting (November): 15-18, 32.

Corr, A. V. 1976. A cost-effectiveness approach to marketing outlays. Management Accounting (January): 33-36.

Corr, P. J. and D. D. Bourque. 1988. Managing in a reorganization. Management Accounting (January): 33-37.

Corry, J. C. 1990. Accounting aspects of takeovers. Management Accounting (September): 47-51.

Costigan, M. L. 1989. Are SEC disclosures worth the cost? Management Accounting (October): 36-38. (Related to the SEC's proposal to require a management report on internal control in a companies 10-K report).

Cote, J. T. 1973. The concept of materiality. Management Accounting (December): 17-22.

Cotlar, M. 1975. Performance accounting. Management Accounting (August): 33-36.

Cotteleer, T. F. 1971. Depreciation: An accounting enigma. Management Accounting (February): 23-24, 27.

Cotton, W. D. J. 1994. Relevance regained downunder. Management Accounting (May): 38-42.

Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30.

Coughlan, J. W. 1983. The Fairfax embezzlement. Management Accounting (May): 32-39.

Coughlan, J. W. 1991. Fully diluted arithmetic. Management Accounting (October): 45-49. (Related to earnings per share).

Cowen, S. S., L. C. Phillips and L. Stillabower. 1979. Multinational transfer pricing. Management Accounting (January): 17-22.

Coyner, R. S. and L. J. Stein. 1981. A classification scheme for financial footnotes. Management Accounting (May): 43-46, 55.

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

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

Crain, S. 1985. What kind of leader are you? Management Accounting (September): 24-28. (Charger, persuader, diplomat, or supportive).

Cramer, J. J. Jr. 1966. Management accounting via computer assisted instruction. Management Accounting (January): 38-45.

Crane, M. and J. Meyer. 1993. Focusing on true cost in a service organization. Management Accounting (February): 41-45.

Crankshaw, C. D. and R. J. Corlett. 1970. Stock inventory control with data bases and analyses. Management Accounting (May): 26-28.

Crawford, D., D. R. Franz and G. R. Smith Jr. 1997. Computing employee stock option values with a spreadsheet. Management Accounting (July): 44, 46-48.

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

Crites, S. E. 1970. Of men and money: The problem of the small business. Management Accounting (April): 14-16.

Crompton, W. H. 1972. Transfer pricing: A proposal. Management Accounting (April): 46-48.

Cross, J. N. 1986. A tale of woe (or 10 mistakes of a volunteer accountant). Management Accounting (April): 49-51.

Crossno, C. 1974. Programmed requirements planning. Management Accounting (March): 23-27.

Crow, S. and E. Sauls. 1994. Setting the right transfer price. Management Accounting (December): 41-47. (Fictitious case study related to Japan and China).

Crowningshield, G. R. and G. L. Battista. 1966. The accounting revolution. Management Accounting (July): 30-39.

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

Croysdale, D. L. 1985. How to get an efficient audit. Management Accounting (June): 28-32.

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

Crum, W. F. 1973. Interim reports: Do they meet MAP standards? Management Accounting (May): 26-28.

Crum, W. F. 1975. The European public accountant. Management Accounting (March): 41-44, 54.

Crumbley, D. L. 1968. Multiple corporations: A comparison of tax alternatives. Management Accounting (October): 53-61.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

Cunningham, G. M. and F. A. Beams. 1976. Some legal aspects of the premature retirement of debt. Management Accounting (May): 19-21, 24.

Curran, S. J. 1970. Assisting a small business. Management Accounting (June): 54-55, 63.

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

Currie, E. M. 1974. Acquisition costing and the bargaining area. Management Accounting (September): 29-37.

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

Cutis, T. K. 1991. Coping with retiree health benefits. Management Accounting (April): 22-26.

Cushing, B. E. 1976. Pricing internal computer services: The basic issues. Management Accounting (April): 47-50.

Cutler, G. E. 1971. Developing the selling price. Management Accounting (August): 41-42.

Czyzewski, A. B. and D. W. Hicks. 1992. Hold onto your cash. Management Accounting (March): 27-30.

Dacek, R. F. 1966. Some tax aspects of the corporate investment portfolio. Management Accounting (September): 34-36.

Dady, B. L. 1979. How Florida Power & Light installed Z-B budgeting. Management Accounting (March): 31-34.

Dalsimer, J. 1989. Volunteers: What are they worth? Management Accounting (May): 40-45. (Discussion of how non-profit organizations can (and why they should) assign a dollar value to volunteer time and donated goods).

Daly, D. C. 1996. Performance measurement and management. Management Accounting. (September): 65-66.

Daly, G. A. and B. H. Ward. 1995. Working together in higher education: The challenge and rewards. Management Accounting (May): 27-30. (Combining classroom learning with on-site company visits).

D'Amico, M. 1999. Predicting year-end cash. Management Accounting (January): 29-32.

Dance, D. R. 1995. How to choose a financial software consultant. Management Accounting (September): 32-37.

Dance, D. R. 1996. The three phases of implementation. Management Accounting (February): 35-38, 40. (Planning, installation, and post-implementation management of software).

Dance, D. R. 1997. Mind mapping your way to the right software. Management Accounting (April): 36, 38, 40, 42-43, 46.

Dance, D. R. and T. L. Tubbs. 1998. Managing sales and customers. Management Accounting (May): 28-33.

Danfy, R. J. 1975. Analyzing the return on investment. Management Accounting (September): 31-32.

Dankowski, D. 1986. Dow opts for less - and gains. Management Accounting (June): 56-57.

Darrah, F. J. 1975. Intangible feminine assets. Management Accounting (September): 25-28.

Dascher, P. E. and W. K. Harmon. 1984. The dark side of small business computers. Management Accounting (May): 62-67.

Davall, B. M. and J. W. Wilkinson. 1971. Simulating an accounting information system model. Management Accounting (January): 26-30, 35.

Davenport, F. 1982. Financial management through MRP. Management Accounting (June): 26-29.

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

Davidson, A. N. 1970. Acceptance of direct costing. Management Accounting (March): 35-37.

Davis, C. E., E. B. Davis and L. A. Moore. 1998. Outsourcing the procurement-through-payables process. Management Accounting (July): 38-42, 44.

Davis, E. F. 1970. Professionalization of private accountants. Management Accounting (November): 49-52.

Davis, J. 1979. Hood chooses MIS for its Frogurt. Management Accounting (May): 38-41.

Davis, J. H. 1971. Inventory costs and the property tax. Management Accounting (July): 18-19.

Davis, J. R. 1977. EDP control means total control. Management Accounting (January): 41-44, 47.

Davis, J. R. 1977. Shared services: Survival for the small business? Management Accounting (May): 27-30.

Davis, J. L. 1968. Accounting for electrolytic refining of copper. Management Accounting (October): 49-52.

Davis, K. W. 1981. The information systems auditor of the 1980s. Management Accounting (March): 40-47.

Davis, M. W. 1973. Cash flow analysis for feedlot operations. Management Accounting (June): 38-41.

Davis, R. H. 1971. Production costing in open pit mining. Management Accounting (January): 39-41.

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

Davis, T. R. V. and B. L. Darling. 1996. ABC in a virtual corporation. Management Accounting (October): 18, 20, 22-24, 26. (Using ABC in a company that outsources traditional functions and has no need for plant, equipment and factory personnel).

Davison, D. L. 1973. The accumulated earnings tax. Management Accounting (November): 25-26.

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.

Day, J. E. 1975. A screening model for investment proposals. Management Accounting (January): 48-52.

Deakin, M. D. 1975. Pricing for return on investment. Management Accounting (December): 43-44, 50.

Dearing, G. 1997. Accounting systems that stand the test of time. Management Accounting (December): 32, 34, 36, 38. (Software).

Debessay, A. and R. Bloom. 1981. A critique of FAS no. 33. Management Accounting (May): 48-53.

DeBlasio, A. Jr. 1983. Pension plans: Exploring the alternatives. Management Accounting (October): 31-35.

Deborg, W. A. and J. D. Siebel. 1982. Training MIS users through simulation. Management Accounting (January): 36-42.

Decker, T. J. 1984. MICROMANIA - Or, how to spend $8,000 and create a $75,000 problem. Management Accounting (November): 42-46. (The gist of the message in this paper is: Software, people and time required etc. should be selected before hardware).

Dee, D. 1976. Sales and cost deflators. Management Accounting (December): 35-37.

Deeb, M. and E. Brown. 1990. Automating accounts payable at AMSCO. Management Accounting (January): 28-30.

Defee, R. 1983. Making the industrial engineer a management accountant. Management Accounting (February): 52-56.

De Francesco, J. D. 1966. The accounting side of profit-center organization. Management Accounting (December): 56-60.

Dehne, C. A. 1983. Needed: A single accounting method for oil and gas producers. Management Accounting (December): 52-58.

Deitemann, G. J. 1988. Measuring Productivity in a service company. Management Accounting (February): 48-54.

Deitrick, J. W. and C. W. Alderman. 1980. Pension plans: What companies do - and do not - disclose. Management Accounting (April): 24-29.

Dellinger, R. E. 1971. Bookless bookkeeping. Management Accounting (May): 31-33.

DeMaagd, G. R. and J. K. White. 1985. Financing private capital with IDBs. Management Accounting (January): 49-52. (Industrial development bonds).

Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.

Dembeck, J. L. and D. E. Stout. 1997. Using a spreadsheet to solve a multinational marketing problem. Management Accounting (January): 33-39. (Using linear programming for determining production and sales mix).

Dembowski, S. 1973. The management accountant. Management Accounting (April): 9-12.

Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).

Demmy, S. and J. Talbott. 1998. Improve internal reporting with ABC and TOC. Management Accounting (November): 18-20, 22 and 24. (Summary).

De Montijo, C. I. 1995. Converting to a central financial database. Management Accounting (September): 64-67.

DeMoville, W. 1977. Capital budgeting in municipalities. Management Accounting (July): 17-20.

Dempsey, T. A. 1967. Lost and found department for advertising dollars. Management Accounting (December): 51-58.

Demski, J. S. 1967. Analyzing the effectiveness of the traditional standard cost variance model. Management Accounting (October): 9-19.

Denhaan, A. E. 1968. Dynamic business models - A tool to meet new business challenges. Management Accounting (May): 3-11. (Related to research and development projects).

Denholm, D. H. 1968. Acquisitions - And the management accountant. Management Accounting (December): 15-19.

Dennis, D. M., J. L. Smith and W. J. Ferlita. 1986. The impact of ACRS lives on deferred tax accounting. Management Accounting (March): 39-43.

Dennis, K. C. 1979. Hospitals must allocate bad debts properly. Management Accounting (July): 11-14.

De Oliveira, F. H. 1980. Management accounting techniques for not-for-profit enterprises. Management Accounting (November): 30-34.

DePasquale, R. J. 1985. Does the typical curriculum prepare you for the CMA exam? Management Accounting (November): 44-46.

Depree, C. M. Jr. and R. K. Jude. 1995. Coping with environmental and tort claims. Management Accounting (March): 27-31.

DeRieux, J. S. 1972. The controversy over wage-price policies. Management Accounting (February): 17-22.

DeSanctis, G. 1986. VAT: Harmful to our economic health. Management Accounting (December): 58-61.

Dethomas, A. R., W. B. Fredenberger and M. Ghosal. 1994. Turnarounds: Lessons for the management accountant. Management Accounting (July): 23-25.

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

Dewberry, J. T. 1979. A new approach to business combinations. Management Accounting (November): 44-49.

DeWelt, R. 1976. Using standard costs with LIFO and FIFO. Management Accounting (May): 25-30, 37.

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

DeWelt, R. L. 1977. Replacement cost - Another nightmare for accountants. Management Accounting (October): 17-22.

DeWitt, F. 1972. Measuring management performance. Management Accounting (November): 18-22.

Diallo, A., Z. U. Khan and C. F. Vail. 1994. Measuring the cost of investment in quality equipment. Management Accounting (August): 32-35.

Diallo, A., Z. U. Khan and C. F. Vail. 1995. Cost of quality in the new manufacturing environment. Management Accounting (August): 20-25.

Diamond, L. G. and A. S. Oxman. 1981. Is there life insurance after retirement? Management Accounting (January): 23-26.

Dick, W. G. 1965. A suggested flexible overhead distribution plan. Management Accounting (September): 48-50.

Dicke, H. W. 1969. Management accounting for research and development projects. Management Accounting (May): 40-43.

Dicke, H. W. 1971. Mini-system data processing. Management Accounting (October): 21-25.

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

Diedrich, A. J. and D. A. Denker. 1966. Flexible budgeting - A proven computer application. Management Accounting (August): 18-24.

Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.

Dierks, P. A. and A. Patel. 1997. What is EVA, and how can it help your company? Management Accounting (November): 52-58. (Summary).

Dietemann, G. J. 1980. Evaluating multinational performance under FAS no. 8. Management Accounting (May): 49-55.

Dietemann, G. J. 1988. Measuring productivity in a service company. Management Accounting (February): 48-54.

Dietz, D. D. and J. D. Keane. 1980. Integrating distributed processing within a central environment. Management Accounting (November): 43-47.

Dille, R. J. 1971. Think metric. Management Accounting (February): 51-52.

Dillon, G. J. 1984. Getting the most from your forecasting system. Management Accounting (April): 28-32.

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

Dilts, D. M., and G. W. Russell. 1985. Accounting for the factory of the future. Management Accounting (April): 34-40.

Dilts, D. M. and S. V. Grabski. 1990. Advanced manufacturing technologies: What they can offer. Management Accounting (February): 50-53.

Dino, R. N. and L. W. Dino. 1980. A sure-fire method to improve budget cycling. Management Accounting (January): 34-41.

Dionise, R. V. 1971. Differential cost concept: Applied to analysis of yield variances. Management Accounting (January): 36-38.

Dittman, D. A. 1972. Transfer pricing and decentralization. Management Accounting (November): 47-50.

Dittmer, G. R. 1979. Inventory pricing can save costs. Management Accounting (May): 27-32.

Dittrich, J. E. and D. S. Shannon. 1975. Manpower development. Management Accounting (October): 29-32.

Dixon, L. J. and J. M. Thornton Jr. 1972. The costs of cleaning up pollution. Management Accounting (November): 13-17, 22.

Dodge, R. H. 1969. How leverage affects the cost of capital to a public utility. Management Accounting (August): 39-44.

Dodson, J. W. 1967. A long-range forecasting and planning technique. Management Accounting (December): 9-22.

Doeksen, C. P. 1994. Orthomet: Anatomy of a turnaround. Management Accounting (July): 26-29.

Doggett, R. E. 1980. Managing working capital. Management Accounting (December): 19-20, 22, 24.

Dollison, D. G. 1976. Accounting for calf production. Management Accounting (October): 42-44.

Donachie, R. J. 1977. Living with financial accounting standards. Management Accounting (April): 20-22, 31.

Donahue, M. 1996. Do your human resources add value? Management Accounting (June): 47-48.

Donelan, J. G. 1993. Using electronic tools to improve meetings. Management Accounting (March): 42-45.

Doney, L. D. 1968. Coping with uncertainty in the make or buy decision. Management Accounting (October): 31-34.

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.

Dooley, D. E. 1965. Operational auditing and profit improvement. Management Accounting (October): 50-51.

Doost, R. K. and E. Pappas. 1988. Frozen-to-current cost variance. Management Accounting (March): 41-43.

Doost, R. K. and K. M. Ligon. 1986. How U. S. and European accounting practices differ. Management Accounting (October): 38-41.

Dorian, D. G. 1974. Management accounting in a developing country. Management Accounting (May): 15-18, 24.

Douglas, D. V. 1981. LIFO: Big benefits for a small company. Management Accounting (April): 40-42.

Douglas, L. G. 1987. The hidden danger in bond yields. Management Accounting (September): 51-54.

Douglas, P., T. Beed, K. Clark and S. Weisenburger. 1986. Surviving your first job. Management Accounting (June): 32-35.

Dow, A. S. and O. Johnson. 1969. The break-even point concept: Its development and expanding applications. Management Accounting (February): 29-31.

Downie, J. and G. Pastoria. 1997. Measuring change at Conair-Franklin. Management Accounting (June): 30-32, 34-35. (Empowering, flattening, eliminating waste, reducing cost, and changing performance measurements).

Doxey, B. L. and J. Chambers. 1983. Making the most of bank information systems. Management Accounting (February): 58-61.

Doyle, R. J. 1970. A new look at the Scanlon plan. Management Accounting (September): 48-52.

Doyle, W. N. 1997. New accounting principles for stock-based compensation. Management Accounting (February): 38-40, 42.

Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).

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

Drews, A. L. 1975. Bookkeeping for small business. Management Accounting (October): 33-34, 40.

Drews-Bryan, A. and G. Luoma. 1997. Preparing for careers in management accounting and financial management. Management Accounting (August Supplement): 12-14, 16.

Drexel, S. R. 1992. Managing worker's compensation costs at Kelly Services. Management Accounting (November): 42-44.

Drexel, S. R. 1993. Kelly's automated lockbox network. Management Accounting (July): 28-31.

Drinkwater, D. A. 1973. Management theory and the budgeting process. Management Accounting (June): 15-17.

Drozdak, D. P. and J. S. Shuttleworth. 1981. Alternative to risk funding. Management Accounting (January): 15-18.

Drtina, R., S. Hoeger and J. Schaub. 1996. Continuous budgeting at the Hon company. Management Accounting (January): 20, 22-24.

Drtina, R. E. 1994. The outsourcing decision. Management Accounting (March): 56-62.

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

Drucker, M. and M. A. Segal. 1984. Penalties for federal tax crimes: The IRS arsenal. Management Accounting (July): 32-35.

Dub, S. 1997. ABM at Lawson: Beyond the technology. Management Accounting (March): 34-36.

Dub, S. 1998. ABM at Lawson: Putting the technology to work. Management Accounting (April): 46-48.

Dudick, T. S. 1969. Use of indicators in planning for profits. Management Accounting (November): 16-18. (Related to indicators of external economic forces).

Dudick, T. S. 1970. Planning for profit: Focusing on the big picture. Management Accounting (August): 15-19.

Dudick, T. S. 1978. Zero-base budgeting in industry. Management Accounting (May): 25-29.

Dudick, T. S. 1989. Pricing strategies for manufacturers. Management Accounting (November): 30-31, 34-37.

Duffy, D. J. 1992. Personal investing: Are you ready for real estate? Management Accounting (August): 48-51.

Dugan, J. R. 1968. Motivational psychology and the management accountant. Management Accounting (July): 22-25.

Dugan, M. T. and D. W. Hughes. 1991. Why not disclose for supply commitments? Management Accounting (July): 34-36.

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

Duncan, W. J. 1971. Microfilm: A new accounting tool. Management Accounting (January): 16-17.

Dunn, G. R. 1968. A proposed funds statement for financial institutions. Management Accounting (November): 9-12.

Dupree, J. M., A. H. Hartgraves and W. H. Thralls. 1987. How management accountants can communicate better. Management Accounting (February): 40-43.

Duquette, R. E. and W. S. Balestrier. 1992. VEBAS: An old idea makes a comeback. Management Accounting (December): 48-52. (A Voluntary Employees Beneficiary Association (VEBA) is a type of trust where employers make deposits that will be used to provide specified employee benefits in the future).

Duranko, N. S. 1995. How a nonprofit developed investment guidelines. Management Accounting (October): 38-42.

Durik, E. J. 1971. Cost accounting and control for mining companies. Management Accounting (August): 37-40.

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

Duro, R. A. 1970. Don't forget your purchase order commitments! Management Accounting (June): 47-48.

Duston, R. and H. Keasler Jr. 1996. Off-the shelf software creates custom reports. Management Accounting (February): 48, 50-52, 54.

Duty, G. L. 1980. A leasing guide to taxes. Management Accounting (August): 45-50.

Dye, A. F. 1991. Does your school district's accounting system rate an A? Management Accounting (March): 49-51.

Dye, G. K. 1966. Graphic control of the capital plan. Management Accounting (April): 27-35.

Dye, G. K. 1967. The slide rule to untangle depreciation. Management Accounting (December): 59-63.

Dye, G. K. 1970. Casting up a projection. Management Accounting (February): 45-47. (Forecasting and analyzing depreciation trends).

Earl, D. W. and B. W. Rhoades. 1968. Management attention: Prerequisite to successful computer systems. Management Accounting (March): 20.

Earnest, K. R. 1979. Applying motivational theory in management accounting. Management Accounting (December): 41-44.

Eaton, L. N. 1970. Equating risk with investment and performance evaluation. Management Accounting (December): 19-22, 38.

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.

Eccles, R. G. and P. J. Pyburn. 1992. Creating a comprehensive system to measure performance. Management Accounting (October): 41-44. (Related to quality).

Ecton, W. W. and J. A. Knoblett. 1970. Attitudes of management accountants on the investment credit issue. Management Accounting (September): 36-37, 43.

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

Eden, D. F. 1972. Computerized inventory control in a small company. Management Accounting (August): 39-42, 46.

Edmonds, C. D. 1994. Running a city on a shoestring. Management Accounting (January): 28-31.

Edmonds, D. M. 1973. A value analysis model. Management Accounting (April): 28-30.

Edmonds, T. P., B. Tsay and W. Lin. 1989. Analyzing quality costs. Management Accounting (November): 25-29.

Edwards, E. D. Jr. 1992. What financial problems? Management Accounting (August): 54-57. (Related to small business accounting).

Edwards, J. B. 1973. Adjusted DCF rate of return. Management Accounting (January): 45-49.

Edwards, J. B. 1973. The management accountant and creativity. Management Accounting (September): 27-32.

Edwards, J. B. 1975. People problems and human solutions. Management Accounting (February): 32-34.

Edwards, J. B. 1976. Inflation accounting for utilities. Management Accounting (August): 19-23.

Edwards, J. B. 1985. At the crossroads. Management Accounting (September): 44-51.

Edwards, J. B. and D. E. Graber. 1975. LIFO: To switch or not to switch? Management Accounting (October): 35-40.

Edwards, J. B., and J. A. Heard. 1984. Is cost accounting the No. 1 enemy of productivity? Management Accounting (June): 44-49.

Edwards, J. D. and B. J. Shildneck. 1987. The AICPA's first century. Management Accounting (September): 57-61.

Edwards, J. D. and J. B. Barrack. 1987. A new method of inventory accounting. Management Accounting (November): 49-56.

Eggen, A. 1997. A student's perspective: IMA membership advantages. Management Accounting (August Supplement): 22-24. (It provides networking, leadership, and educational benefits).

Eggers, H. C. 1971. The evaluation of human assets. Management Accounting (November): 28-30.

Eggert, J. R. 1983. Don't ignore manufacturers' duty drawback. Management Accounting (April): 53-58.

Eichhorn, F. G. 1978. A direct allocation financial data base for manufacturing. Management Accounting (May): 39-42, 46.

Eigen, M. M. 1967. The share of market: A focal point for financial reporting. Management Accounting (July): 51-56.

Eiteman, D. S. 1967. A closer look at cost of capital. Management Accounting (July): 57-63.

Ekman, S. 1992. Bar coding fixed asset inventories. Management Accounting (December): 58-61.

Elder, R. G. 1968. A financial concept of working capital and its effects on accounting. Management Accounting (August): 23-26.

Elias, N. 1976. Behavioral impact of human resource accounting. Management Accounting (February): 43-45, 48.

Elias, N. and M. Epstein. 1975. Dimensions of corporate social reporting. Management Accounting (March): 36-40.

Ellenberger, F. H. 1971. The accountant and the time-share terminal. Management Accounting (May): 39-40.

Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.

Elliott, G. S. 1975. Leasing of capital equipment. Management Accounting (December): 39-42.

Elliott, G. S. 1980. Analyzing the cost of capital. Management Accounting (December): 12-13, 16-18.

Elliott, J. D. 1968. Communications and automation. Management Accounting (June): 18-22.

Elliott, W. L. 1974. Cost behavior: A dynamic concept. Management Accounting (March): 33-36, 41.

Elliott, W. L. 1976. Operational approach to cash management. Management Accounting (December): 20-26.

Elliston, J. 1991. Image processing: Bright picture for the future. Management Accounting (August): 23-26.

Elnicki, R. A. 1968. Asset base for performance evaluation - A critique. Management Accounting (August): 55-59.

Elnicki, R. A. 1970. ROI simulations for investment decisions. Management Accounting (February): 37-41.

Elnicki, R. A. 1971. The genesis of management accounting. Management Accounting (April): 15-17.

Emore, J. R. and J. Cress. 1987. On teaching management accountants. Management Accounting (February): 44, 60.

Engle, R. E. 1985. How to choose the right form of doing business. Management Accounting (January): 44-47.

Englebrecht, T. D. and S. C. Colburn. 1991. When a small business fails: How Sec. 1244 cushions the risk. Management Accounting (December): 33-36.

Englebrecht, T. D., C. Mitchell and O. Martinson. 1998. What is reasonable compensation in closely held corporations? Management Accounting (March): 38-40, 42-44.

English, S. and C. Strobel. 1993. Taxes and shareholder loans. Management Accounting (September): 62-64.

Enke, E. L. 1972. The accounting preconditions of PPB. Management Accounting (January): 33-38.

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

Enright, R. D. 1974. Standard costs for delivery systems. Management Accounting (January): 34-36.

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Enthoven, A. J. H. 1980. International management accounting - A challenge for accountants. Management Accounting (September): 25-32.

Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.

Enzweiler, A. 1997. Raising the bar. Management Accounting (December): 26-28, 30. (Related to systems functionality, tools, and technology).

Enzweiler, A. J. 1995. Evaluating client/server financial software. Management Accounting (September): 39-40, 42-45.

Enzweiler, A. J. 1995. Improving the financial reporting process. Management Accounting (February): 40-43.

Enzweiler, A. J. 1996. The 'sizzle' in client/server systems. Management Accounting (February): 22-24, 26, 28, 30.

Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.

Epstein, M. J. 1992. Corporate governance and the shareholders' revolt. Management Accounting (August): 32-35.

Epstein, M. J. 1993. Accountants and the S&L crisis. Management Accounting (February): 24-28.

Epstein, M. J. 1993. The expanding role of accountants in society. Management Accounting (April): 22-26.

Epstein, M. J. 1996. Accounting for product take-back. Management Accounting (August): 29-33. (Related to identifying and tracking environmental costs).

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Epstein, M. J. and M. L. Pava. 1992. How useful is the statement of cash flows? Management Accounting (July): 52-55.

Epstein, M. J. and S. D. Young. 1999. Greening with EVA. Management Accounting (January): 45-49. (Summary).

Erard, I. C. 1975. Unaudited financial statements. Management Accounting (August): 45-48.

Erceg, M., J. W. Hill and M. B. Metzger. 1993. Abuses in coupon accounting. Management Accounting (January): 47-51.

Erickson, V. E. 1967. Mortgage loan accounting. Management Accounting (February): 36-40.

Ericson, J. H. Jr. 1978. Standard cost in action. Management Accounting (August): 25-32.

Eriksen, E. G. 1975. Budgeting in retirement. Management Accounting (April): 54-56.

Esposito, M. D. 1992. How is your company complying with ADA? Management Accounting (November): 30-32. (ADA refers to the American with Disabilities Act).

Estes R. 1976. Standards for corporate social reporting. Management Accounting (November): 19-22, 26.

Estrada, A. W., S. W. Martin and S. S. Wechsler. 1998. All aboard for the euro. Management Accounting (August): 37-41.

Estrin, T. L., J. Kantor and D. Albers. 1994. Is ABC suitable for your company? Management Accounting (April): 40-45.

Ethridge, J. R. and V. Rogers. 1997. Transactions that may prompt environmental reporting problems. Management Accounting (July): 57-58.

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

Evans, C. G. 1970. Crewloading: A work control technique for modern management. Management Accounting (February): 31-34. (A computerized technique for work measurement).

Evans, J. H. III and F. E. Evans. 1986. A small manufacturer's success story. Management Accounting (August): 47-49.

Evans, W. P. and R. L. Bosworth. 1966. Computerized information systems (COINS). Management Accounting (October): 36-44.

Everett, R. M. 1968. Accounting for exchange variation in local currency. Management Accounting (October): 15-17.

Ewer, S. R. and J. R. Williams. 1998. Help in export strategies. Management Accounting (November): 39-42.

Fader, J. A. Jr. 1984. Getting what's yours when you're the subcontractor. Management Accounting (February): 32-36.

Fagerberg, D. Jr. 1969. Accounting for vacation expense. Management Accounting (December): 47-48.

Fagerberg, D. Jr. 1974. The selling of cost accounting. Management Accounting (June): 23-24, 28.

Fagerberg, D. Jr. 1974. Unmeasured costs: A checklist. Management Accounting (February): 29-32.

Fahey, B. G. 1970. Production performance reporting under direct costing. Management Accounting (November): 9-13.

Fahey, B. G. 1996. Building an ABC data warehouse. Management Accounting (March): 33-36.

Fair, L. 1968. Product line accounting: The proposed regulation and its effects. Management Accounting (November): 18-22.

Fairaizl, A. F. and S. K. Mullick. 1975. A corporate planning system. Management Accounting (December): 13-17, 20.

Fallon, D. F. 1966. EDP - Fixed asset control. Management Accounting (May): 49-50.

Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. Management Accounting (October): 41-43.

Fantl, I. L. 1971. The case against international uniformity. Management Accounting (May): 13-16.

Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.

Farley, E. R. 1966. Picture an hour. Management Accounting (May): 51-55. (A graphic illustration of a factory hours cost elements).

Farmer, W. A. 1968. Multiple incentive contracts: An analytical technique. Management Accounting (May): 18-24.

Farrar, R. H., W. C. Lawler and L. J. Block. 1985. How CFOs view the CMA program. Management Accounting (November): 33-37, 55.

Fasci, M. A. 1981. The windfall profits tax: Panacea or Pandora's box? Management Accounting (October): 50-53.

Fasci, M. A., T. J. Weiss and R. L. Worrall. 1987. Everyone can use this cost-benefit analysis system. Management Accounting (January): 44­47.

Faulhaber, T. A., F. A. Coad and T. J. Little. 1988. Building a process cost management system from the bottom up. Management Accounting (May): 58-62.

Fay, J. R., W. L. Ferrara and J. P. Stryker. 1993. The quest for quality in business schools. Management Accounting (December): 48-50.

Fazzolari, S. D. 1988. How Harsco integrates financial & operational auditing. Management Accounting (January): 28-31.

Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.

Fee, T. 1975. Controlling the audit fee. Management Accounting (February): 49-51.

Feldbush, M. A. 1981. Participative budgeting in a hospital setting. Management Accounting (September): 43-46.

Feller, R. E. 1973. Early contributions to cost accounting. Management Accounting (December): 12-16, 27.

Feller, R. E. 1977. Accounting for joint products in the petroleum industry. Management Accounting (September): 41-44, 48.

Felt, H. M. and D. T. Barsky. 1969. Purchase vs. lease: Computer obsolescence. Management Accounting (October): 29-32.

Felton, S. K. 1978. Controlling company-owned inventories in public warehouses. Management Accounting (March): 45-50.

Fera, N. 1997. Using shareholder value to evaluate strategic choices. Management Accounting (November): 47-51. (Summary).

Ferguson, D. C. 1987. A CEO's view of the controller. Management Accounting (February): 21-23.

Ferguson, F. J. and A. Zazoff. 1985. How you can control unemployment insurance costs. Management Accounting (March): 48-53.

Ferguson, J. S. 1979. Decommissioning a nuclear plant: The financial implications. Management Accounting (September): 37-40.

Ferguson, L. W. 1979. An accountant profiles a sports franchise. Management Accounting (May): 13-18.

Fern, R. H. and M. A. Tipgos. 1988. Controllers as business strategists: A progress report. Management Accounting (March): 25-29.

Ferrara, W. L. 1967. Responsibility reporting vs. direct costing - Is there a conflict? Management Accounting (June): 43-54.

Ferrara, W. L. 1968. Capital budgeting and financing or leasing decisions. Management Accounting (July): 55-63.

Ferrara, W. L. 1970. Relevant costing: Footnote to a controversy. Management Accounting (January): 45-47.

Ferrara, W. L. 1974. Lease vs. purchase: A quasi-financing approach. Management Accounting (January): 21-26.

Ferrara, W. L. 1976. Accounting for performance evaluation and decision-making. Management Accounting (December): 13-19.

Ferrara, W. L. 1978. The case for symmetry in lease reporting. Management Accounting (April): 17-24.

Ferrara, W. L. 1981. A cash flow model for the future. Management Accounting (June): 12-17.

Ferrara, W. L. 1984. Some thoughts of a practitioner-oriented academic. Management Accounting (December): 60-61.

Ferrara, W. L. 1990. The new cost/management accounting - More questions than answers. Management Accounting (October): 48-52.

Ferrara, W. L. 1995. Cost/management accounting: The 21st century paradigm. Management Accounting (December): 30-34, 36.

Ferrara, W. L., J. B. Thies and M. W. Dirsmith. 1980. The lease-purchase decision. Management Accounting (May): 57-58.

Ferrara, W. L. and J. C. Hayya. 1970. Toward probabilistic profit budgets. Management Accounting (October): 23-28.

Fertakis, J. P. 1968. Toward a systems-oriented concept of controllership. Management Accounting (December): 5-10.

Feskoe, G. 1980. Reducing currency risks in a volatile foreign exchange market. Management Accounting (September): 19-24.

Fess, P. E. 1969. The variable (direct) costing concept in perspective. Management Accounting (April): 21-23.

Fetchina, N. S. 1993. Powerhouse presenting. Management Accounting (March): 54-56.

Fetyko, D. F. 1975. The company social audit. Management Accounting (April): 31-34.

Fetyko, D. F. 1976. Who shall train us? Management Accounting (January): 13-14, 22.

Fetyko, D. F. and M. Patterson. 1983. How an oil company analyzes credit. Management Accounting (August): 30-34.

Figler, H. R. 1971. Goal-setting techniques. Management Accounting (November): 25-27.

Figler, H. R. 1975. Accounting for human assets. Management Accounting (November): 23-26.

Figler, H. R. 1977. Retirement: Profit or loss? Management Accounting (November): 15-17.

Figler, H. R. 1978. What should the management accountant know? Management Accounting (June): 27-29.

Figler, H. R. 1980. Managing stress. Management Accounting (August): 22-28.

Filer, R. J. and L. R. Eiswerth. 1966. Quality control and associated costs. Management Accounting (September): 37-44.

Filipski, R. M. 1987. Understanding the new overhead capitalization rules. Management Accounting (February): 47-49.

Finch, G. L. 1987. Improving the bottom line with budget incentive programs. Management Accounting (October): 42-43, 46-47.

Finerty, J. J. 1970. Accountants in 1984. Management Accounting (March): 28-30.

Finerty, J. J. 1971. Product pricing and investment analysis. Management Accounting (December): 15-18.

Fink, R. E. 1970. Using data processing in tax scheduling. Management Accounting (February): 48-49.

Finnell, J. C. 1972. Accounting for country clubs: A different view. Management Accounting (July): 16-20.

Finnell, J. C., L. G. Ayer and F. B. Harris. 1967. Full costing in the oil and gas producing industry. Management Accounting (January): 47-52.

Finney, F. D. 1966. Pricing interdivisional transfers. Management Accounting (November): 10-18.

Finney, F. D. 1969. Contributions of a management information system. Management Accounting (June): 54-55.

Finney, F. D. 1981. Looking at inflation - Realistically. Management Accounting (June): 22-25.

Finney, J. E. 1974. Costing in a data processing department. Management Accounting (October): 29-35.

Fiorenza, F. A. 1967. Factory control by variance accounting. Management Accounting (February): 10-12.

Fiorenza, F. A. 1969. Accounting for unusual quality-control costs. Management Accounting (February): 53-55.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

Fish, E. R. 1968. Is everything under control? Management Accounting (December): 27-29. (Related to data processing).

Fisher, J. 1976. Value to the business - Some practical problems. Management Accounting (July): 23-32.

Fitzgerald, K. V. 1992. Get Certified!: The CMA should be mandatory for all accountants. Management Accounting (April): 62-63.

Flanagan, R. M. 1969. Truth in negotiations. Management Accounting (April): 55-59. (Review of DPC 57 related to defense contractors).

Flanders, D. P. 1969. Mechanized intercompany transfer system. Management Accounting (October): 49-52.

Fleischman, G. M. 1993. Sales & use taxation: An overlooked cost of business? Management Accounting (December): 24-27.

Fleischman, G. M. and R. D. Merriott. 1994. Tax planning after OBRA '93. Management Accounting (December): 18-24.

Flesher, D. L. 1993. Retirement plans: What are the options? Management Accounting (November): 52-56.

Flesher, D. L. 1994. IMA pioneers: Four who made a difference. Management Accounting (June): 42-46. (Discussion related to the contributions of J. Lee Nicholson, Stuart Cameron McLeod, Clinton H. Scovell and I. Wayne Keller).

Flesher, D. L. and F. M. McNair. 1985. How valuable is the CMA? Management Accounting (November): 29-32.

Flesher, D. L. and J. Soroosh. 1983. Controllers say FAS 33 is not very useful. Management Accounting (January): 50-53.

Flesher, D. L., T. K. Flesher and G. U. Skelly. 1984. The new-product decision. Management Accounting (December): 18-19.

Fletcher, L. B., H. W. Harrell Jr. and K. H. Johnson. 1995. A separate track. Management Accounting (May): 31-34. (Discussion of a managerial accounting track at Georgia Southern University).

Flewellen, W. C. Jr. 1966. Better accounting students - A critical problem. Management Accounting (February): 3-7.

Flewellen, W. C. Jr. 1968. Current trends in accounting education. Management Accounting (January): 3-10.

Flister, J. D. and J. S. Jozaitis. 1992. PPG's journey to ISO 9000. Management Accounting (July): 33-35, 38.

Flock, H. H. 1971. The change to direct costing in a multi-product company. Management Accounting (July): 52-55.

Florence, G. A. 1973. Electric utility bond financing. Management Accounting (June): 35-37, 41.

Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.

Fogarty, T., C. Kelliher and P. Goldwater. 1995. Estimating retirement benefits with spreadsheets. Management Accounting (November): 49-55.

Folsom, D. J. 1973. A control guide for computer systems. Management Accounting (August): 49-55.

Foran, M. F. and A. F. McGann. 1973. The annual report. Management Accounting (November): 48-51.

Ford, A. 1973. Selecting a useful life for the investment credit. Management Accounting (April): 14-16.

Ford, H. C. 1968. Ratios to standard direct cost. Management Accounting (January): 34-35.

Ford, J. L. 1979. How to communicate with management. Management Accounting (March): 12-17, 30.

Fordham, D. R. 1995. Connecting your company to the internet. Management Accounting (September): 69-64.

Fordham, D. R. 1998. IT planning: It's for everybody! Management Accounting (August): 25-30.

Fordham, D. R. and S. Brooks. 1997. Tools for dealing with uncertainty. Management Accounting (September): 38, 40-43. (Spreadsheet applications).

Fortunato, F. A. 1972. The quest for fairness in accounting. Management Accounting (January): 15-18.

Foster, G. and C. T. Horngren. 1987. JIT: Cost accounting and cost management issues. Management Accounting (June): 19-25. (Summary).

Foster, S. D. 1998. Viatical settlement: A new employee benefit. Management Accounting (May): 55-57.

Foutz, P. B. 1975. The teaching of international accounting. Management Accounting (June): 31-33.

Fowler, G. C. 1977. Bad debt losses. Management Accounting (January): 26-28, 33.

Fox, C. N. 1975. Time sharing: A tool for the modern accountant. Management Accounting (November): 43-44.

Fox, J. V. 1983. How I started my own accounting business. Management Accounting (April): 48-49, 51.

Fox, R. J. and T. L. Barton. 1986. System is born: Management control at American Transtech. Management Accounting(September) 37-39, 42-47.

Fraedrich, K. E. 1974. Inflation and financial reporting. Management Accounting (April): 18-22.

Framel, J. E. 1988. Managing information as an asset. Management Accounting (July): 27-31.

Francesconi, T. A. 1998. Transforming Lucent's CFO. Management Accounting (July): 22-24, 26, 28, 30.

Francia, A. J. and R. H. Strawser. 1972. Attitudes of management accountants on the state of the art. Management Accounting (May): 21-24.

Francia, A. J., S. D. Grossman and R. H. Strawser. 1978. The attitudes of management accountants. Management Accounting (November): 35-40.

Frank, G. B., M. H. Sarhan and S. A. Fisher. 1990. Business & academe: Forging an ethics partnership. Management Accounting (June): 47-49.

Frank, G. B., S. A. Fisher and A. R. Wilkie. 1989. Linking cost to price and profit. Management Accounting (June): 22-26.

Franke, R. 1975. A process model for costing. Management Accounting (January): 45-47.

Franke, R. 1976. Costing with matrix analysis. Management Accounting (April): 44-46, 53.

Franklin, R. L. 1992. Financing options for workers' compensation. Management Accounting (November): 45-49.

Fraser, W. M. 1989. To buy or not to buy? Management Accounting (December): 34-37. (Related to buying a business).

Frazier, H. L. 1965. Our experience with thirteen period accounting. Management Accounting (December): 53-58.

Fredrick, S. E. 1990. Tapping the hidden value of your assets. Management Accounting (March): 28-31, 34. (Related to sale leasebacks and using assets as loan collateral).

Freedman, M. S. 1973. A primer on fraud and embezzlement. Management Accounting (October): 36-40.

Freeman, J. B. Jr. 1966. PERT/cost - An informal approach to fundamentals. Management Accounting (April): 19-26.

Freeman, J. B. Jr. 1969. Flexible report generation programs. Management Accounting (September): 17-22.

Freeman, L. V. Jr. 1972. Planning a retirement or pension program. Management Accounting (August): 35-36.

Freeman, R. J. 1976. Revenue recognition and disclosure on long-term contracts. Management Accounting (January): 43-44, 52.

Freimuth, R. C. 1982. Cash management for smaller businesses: A new technique. Management Accounting (June): 58-60.

Freitas, L. P. 1973. Monitoring accounts receivable. Management Accounting (September): 18-21.

Fremgen, J. M. 1966. Measuring the profit of part of a firm. Management Accounting (January): 26-28.

Fremgen, J. M. 1970. Transfer pricing and management goals. Management Accounting (December): 25-31.

Fremgen, J. M. 1973. Capital budgeting practices: A survey. Management Accounting (May): 19-25.

Fremgen, J. M. and S. S. Liao. 1981. The allocation of corporate indirect costs. Management Accounting (September): 66-67.

Frey, K. M. 1977. Management of foreign exchange risk with forward contracts. Management Accounting (March): 45-48.

Fried, D., M. Schiff and A. C. Sondhi. 1989. Impairments and writeoffs of long-lived assets. Management Accounting (August): 48-50.

Friedlob, G. T. 1981. Federal tax management: A disclosure problem. Management Accounting (November): 28-33.

Frishkoff, P. and R. Rogowski. 1978. Disclaimers of audit opinion. Management Accounting (May): 52-57.

Frishkoff, P. A. 1986. Is your controllership function out of control? Management Accounting (March): 45-47.

Frishkoff, P. A. and S. Thompson. 1994. This controller wears many hats. Management Accounting (November): 42-44.

Frisinger, D. R. 1967. Government reports - Some questions and comments. Management Accounting (June): 37-39.

Frizelle, P. J. 1975. Accounting and the other world. Management Accounting (October): 27-28.

Frost, H. R. 1989. Office technology: Streamlining the controller's job. Management Accounting (November): 46-49.

Frye, D. J. 1971. Combined costing method: Absorption and direct. Management Accounting (January): 18-20.

Funari, M. R. 1968. Salesmen's incentives - For profit's sake. Management Accounting (March): 59-62.

Furlong, W. L. 1967. Risk income and alternative income concepts. Management Accounting (April): 25-29.

Furlong, W. L. 1968. How to eliminate the "plugging" of net worth for translated foreign currency financial statements. Management Accounting (April): 39-45.

Furlong, W. L. and L. H. Robertson. 1968. Matching management decisions and results. Management Accounting (August): 3-10.

Fuyuume, J. 1965. Working with operating management. Management Accounting (September): 51-57.

Gabriel, G. M. 1979. State taxation of the corporate partner. Management Accounting (December): 25-29, 35.

Gaertner, J. F. and K. Milani. 1980. The TRR yardstick for hospital capital expenditure decisions. Management Accounting (December): 25-28, 30-31.

Gaffney, D. J. and M. H. Smith. 1998. The shrinking influence of Thor Power Tool Co. Management Accounting (October): 32, 34-36. (Related to the Supreme Court ruling involving excess inventory write-downs).

Gainey, R. C. 1974. Data processing you can afford. Management Accounting (October): 36-42, 46.

Gaiss, M. 1998. Enterprise performance management. Management Accounting (December): 44-46. (Recommended features of a packaged software system).

Galbraith, O. III. and J. H. Morse. 1972. Hire or overtime? A best bet method. Management Accounting (July): 42-46.

Gallantier, A. J. 1967. Accounting reports on research and development. Management Accounting (November): 8-20.

Gallia, J. J. and D. C. Anderson. 1972. Finished goods movement. Management Accounting (September): 11-14.

Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.

Galosano, B. T. and R. J. Warth. 1989. Management after start-up. Management Accounting (February): 27-30.

Gambino, A. J. 1979. Planning and control in colleges and universities. Management Accounting (January): 53-54.

Gambino, A. J. 1980. The make-or-buy decision. Management Accounting (December): 55-56.

Gambino, A. J. and J. R. Palmer. 1976. American accounting practices - Circa 1776. Management Accounting (June): 53-56.

Gambino, A. J. and M. Gartenberg. 1978. The management of research & development. Management Accounting (November): 58-59.

Gambino, A. J. and T. J. Reardon. 1981. Financial planning and evaluation for the nonprofit organization. Management Accounting (June): 50.

Gambling, T. E. 1968. A technological model for use in input-output analysis and cost accounting. Management Accounting (December): 33-38.

Gammell, F. and C. J. McNair. 1994. Jumping the growth threshold through activity-based cost management. Management Accounting (September): 37-46.

Gammill, G. M. 1981. Strategic management techniques for insurance companies in the '80s. Management Accounting (January): 19-22, 26.

Gangloff, J. J. 1989. Providing real-world financial support to sales. Management Accounting (January): 41-44.

Gannon, J. J. and D. Parkinson. 1983. Software development costs should be expensed. Management Accounting (November): 37-39.

Garceau, A. A. and L. R. Garceau. 1992. Managing your job search. Management Accounting (June): 40-42, 44-45.

Gardner, M. J. and L. E. Lammers. 1988. Cost accounting in large banks. Management Accounting (April): 34-39.

Garland, R. F. 1966. Computer programs - Control and security. Management Accounting (December): 43-45.

Garland, R. F. 1970. Some simple shortcuts from revenue earned to cash-in-the-till. Management Accounting (March): 22-24.

Garretson, D. E. 1974. Business planning at 3M. Management Accounting (November): 33-36, 39.

Garrison, F. 1972. Managing your professional development. Management Accounting (December): 48-51.

Garrison, G. C. 1983. Man vs. computer: A personal success story. Management Accounting (September): 30-33.

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.

Garrison, R. H. 1971. Linear programming in capital budgeting. Management Accounting (April): 43-46.

Gartenberg, M. 1979. Small business: A question of survival. Management Accounting (November): 14-15, 24.

Gartenberg, M. 1980. How Dow accounts for its energy use. Management Accounting (March): 10-12.

Gartenberg, M. 1983. Current views on accounting issues. Management Accounting (February): 64 and 66.

Gartenberg, M. 1983. Maintaining financial flexibility: 4th annual controller's conference. Management Accounting (January): 68-69.

Garton, S. D. 1974. The value-added tax. Management Accounting (February): 16-18.

Gaskill, G. T. and J. M. Hyland. 1989. Starting and managing a small business. Management Accounting (December): 28-31.

Gass, G. L., R. Bentson and G. McMakin. 1987. White collar productivity: How a major insurance company tried to optimize its resources and talents. Management Accounting (September): 33-38.

Gatenberg, M. and R. F. Randall. 1979. From EDP to MIS and beyond. Management Accounting (April): 13-16.

Gaudion, D. A. 1968. Building and controlling a multi-divisional growth company. Management Accounting (February): 3-8.

Gawiser, S. R. 1994. Who's in charge: CIO or CFO? Management Accounting (October): 41-44.

Geary, R. R. 1974. The loner: A small firm's controller speaks out. Management Accounting (December): 15-16, 28.

Geiler, L. E. 1970. Analysis of uncertainty in capital expenditures. Management Accounting (January): 32-36.

Geishecker, M. L. 1996. New technologies support ABC. Management Accounting (March): 42, 44, 46, 48.

Gentzel, R. L. and M. A. Swepston. 1988. The cardinal difference in cash management. Management Accounting (February): 42-47.

Georgeson, W. D. 1976. Valuing a going-concern. Management Accounting (June): 26-28.

Gerber, D. L. 1971. A small information system for workload analysis. Management Accounting (March): 13-16.

Gerner, J. and R. McIntire. 1993. Q is for quality. Management Accounting (September): 37-38.

Gessford, G. N. 1968. Utilizing CPM/cost in nondefense industries. Management Accounting (January): 52-57.

Getzelman, J. C. 1975. Financial analysis in an inflationary environment. Management Accounting (March): 31-35.

Geurts, M. D. and T. A. Buchman. 1981. Accounting for 'shocks' in forecasts. Management Accounting (April): 21-26, 39.

Geurts, W. T. 1985. A simple way to account for loss reserves for loan receivables. Management Accounting (April): 66-69.

Ghosh, D. 1995. Throwing good money after bad. Management Accounting (July): 51-54. (How to avoid the escalation phenomenon or pouring money into losing projects).

Giacoletti, R. R. 1977. The auditor's liability for fraud. Management Accounting (July): 29-32.

Giacomino, D. E. 1980. University controllers: Are they management accountants? Management Accounting (June): 32-35.

Giacomino, D. E. and D. E. Mielke. 1988. Using the statement of cash flows to analyze corporate performance. Management Accounting (May): 54-57.

Gibbons, C. C. 1969. Meeting the challenge of technical work. Management Accounting (August): 16-17.

Gibson, C. H. 1978. Budgeting by objectives: Charlotte's experience. Management Accounting (January): 39-40, 48.

Gibson, C. H. 1982. How industry perceives financial ratios. Management Accounting (April): 13-19.

Giesler, C. 1971. Budgeting for multiple operations. Management Accounting (October): 15-16, 25.

Giesler, C. 1980. Compensating sales reps. Management Accounting (April): 34-36.

Giese, G. 1968. Product policy and profitability. Management Accounting (May): 40-41.

Gilbert, J. Y. and D. E. Keys. 1986. Enforcing the NAA standards of ethical conduct. Management Accounting (January): 30-33.

Gilbert, M. H. 1970. The asset value of the human organization. Management Accounting (July): 25-28.

Gilchrist, M., D. D. Pattison and R. J. Kudla. 1985. Controlling indirect costs with headcount forecast algorithms. Management Accounting (August): 46-51.

Gillespie, J. F. 1981. An application of learning curves to standard costing. Management Accounting (September): 63-65.

Gillespie, J. F., J. R. Reeder and J. H. Wragge. 1985. Safeguarding you spreadsheet. Management Accounting (May): 38-42.

Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.

Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.

Gilroy, W. M. 1967. Investment control in fixed price defense contracting. Management Accounting (April): 38-42.

Giltinan, J. W. 1973. Customs drawback. Management Accounting (April): 23-27.

Ginter, E. M. 1979. Communications and cost-benefit aspects of employee safety. Management Accounting (May): 24-26.

Giordano, R. J. 1973. Controlling accounts payable. Management Accounting (May): 34-36.

Giovinazzo, V. J. 1981. Speeding up interim closings. Management Accounting (December): 51-59.

Giovinazzo, V. J. 1982. Accounting problems that nobody talks about. Management Accounting (October): 14-19, 36.

Giovinazzo, V. J. 1984. Designing focused information systems. Management Accounting (November): 34-41.

Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements. Management Accounting (January): 42-47.

Giroux, G. A. and S. H. Kratchman. 1980. How banks forecast. Management Accounting (May): 39-44.

Gittes, D. L. 1977. GPL adjusted income statements: A research study. Management Accounting (October): 29-33.

Giuliani, W. J. 1981. Needed: Tax reform to save the U.S. economy. Management Accounting (November): 48-52.

Givens, H. R. 1966. Redefining "taxable" income. Management Accounting (March): 39-40.

Glahn, G. L., K. T. Fields and J. E. Trapnell. 1980. How to evaluate mixed risks capital projects. Management Accounting (December): 34-38, 43.

Glennon, T. 1989. Navigating your way to career success. Management Accounting (May): 25-27.

Glover, H. D., A. I. Blankley and E. G. Oliver. 1995. An integrated business school model. Management Accounting (May): 35-37.

Glynn, J. F. 1971. Computer program: A profitable by-product. Management Accounting (May): 41-42.

Godfrey, J. T. and W. R. Pasework. 1988. Controlling quality costs. Management Accounting (March): 48-51.

Godfrey, J. T., R. A. Leitch and R. E. Steuer. 1996. Budgeting for multiple objectives. Management Accounting (January): 38-41.

Goetz, B. E. 1971. Compensate for spoilage by planning overruns. Management Accounting (April): 47-52.

Goetz, B. E. 1973. The management of objectives. Management Accounting (August): 35-38.

Goetz, B. E. 1975. The corporate utility transform. Management Accounting (June): 43-44, 50.

Goetz, B. E. and J. G. Birnberg. 1976. A comment on the Trueblood report. Management Accounting (April): 18-20.

Goffinet, O. L. 1971. Limitations in developing top-level executives. Management Accounting (July): 20-22.

Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.

Goggin, Z. 1986. Two sides of gain sharing. Management Accounting (October): 47-51.

Golbert, A. S. 1973. Pitfalls of DISC. Management Accounting (July): 52-55. (Domestic international sales corporations).

Gold, B. 1980. Practical productivity analysis for management accountants. Management Accounting (May): 31-38, 44.

Golden, T. W. 1993. Employee crime can cost you millions. Management Accounting (August): 39-45.

Goldstein, L. 1980. Unfunded pension liabilities may be dangerous to corporate health. Management Accounting (April): 20-22.

Gondek, C. 1989. Establishing information security. Management Accounting (April): 34-36.

Gonedes, N. J. 1968. On livestock cost accounting: A general proposal. Management Accounting (November): 47-51.

Gonsalves, F. A. J. and R. G. Eiler. 1996. Managing complexity through performance measurement. Management Accounting (August): 34-39.

Gonzalez, J. L. 1987. Time management ... or learning how to say no. Management Accounting (April): 38-39.

Goolsby, J. L. 1969. Integrated accounting systems: A practical approach. Management Accounting (September): 11-13, 28.

Gordon, J. W. 1987. Protecting your retirement nest egg. Management Accounting (June): 30-33.

Gordon, L. A. 1976. The return on investment and the cost of capital. Management Accounting (February): 37-40.

Gordon, L. A. and M. D. Myers. 1991. Postauditing capital projects. Management Accounting (January): 39-42.

Gordon, L. A., R. Cooper, H. Falk and D. Miller. 1981. The pricing decision. Management Accounting (March): 59-60.

Gott, S. W. 1977. Can I save taxes by incorporating my practice? Management Accounting (July): 46-52, 56.

Gotthilf, D. L. 1966. Prescription pre-billing. Management Accounting (September): 27-33.

Gould, D. P. 1969. Opportunity accounting for product line decisions. Management Accounting (April): 33-38.

Gourley, K. C. and T. R. Blecki. 1986. Computerized budgeting at Lord Corporation. Management Accounting (August): 37-40.

Govindarajan, V. and R. N. Anthony. 1983. How firms use cost data in price decisions. Management Accounting (July): 30-31, 34-36. (Survey of Fortune 1000 shows companies use full cost pricing.)

Grabowski, R. J. and L. B. Gooch. 1977. Implementing replacement cost disclosure requirements. Management Accounting (June): 13-20.

Grace, W. E. 1967. Clerical work effectiveness program - How to get the facts. Management Accounting (June): 59-62.

Grace, W. E. 1970. Planning and organizing a work measurement program. Management Accounting (July): 29-32, 64.

Grady, M. W. 1991. Performance measurement: Implementing strategy. Management Accounting (June): 49-53.

Graff, S. L. 1995. The federal government - Accounting's last frontier. Management Accounting (October): 43-47.

Graham, H. L. and D. C. Johnson. 1966. An EDP system for integrated payroll. Management Accounting (August): 36-43.

Gram, H. A. 1969. The social responsibility of business. Management Accounting (May): 26-27, 34.

Grande, V. B. 1976. Installment method of accounting. Management Accounting (January): 37-38.

Grannan, P. P. 1997. Electronic commerce today; financial EDI solutions for tomorrow. Management Accounting (November): 38-41.

Granof, M. H. 1973. Financial evaluation of labor contracts. Management Accounting (July): 38-40, 45.

Grant, C. L. 1991. High-tech budgeting. Management Accounting (May): 30-31.

Grant, E. B. and R. C. Witt. 1979. A look at leveraged leases under FAS no. 13. Management Accounting (February): 49-52.

Grant, K. E. 1972. Accounting for deferred income tax debits. Management Accounting (February): 45-47.

Grau, F. C. 1975. Accounting for real estate joint ventures. Management Accounting (December): 47-50.

Gray, D. 1982. Improving hospital accounting and reporting. Management Accounting (July): 49-53.

Gray, J. and D. Matson. 1987. Early warning systems. Management Accounting (August): 50-55.

Gray, O. R., K. Frank, R. V. Calvasina and F. Juadines. 1998. Finders keepers? Management Accounting (December): 49-55. (Review of the legal requirements for unclaimed property such as returned dividend checks and unredeemed bonds).

Green, D. 1978. To predict failure. Management Accounting (July): 39-41, 45.

Green, D. W. 1997. Using economic data in your strategic plan. Management Accounting (January): 28, 30-32.

Green, F. B., F. Amenkhienan and G. Johnson 1991. Performance Measures and JIT. Management Accounting (February): 50-53.

Green, G. I. and E. A. Wilcox. 1982. Finding the right software through specifications. Management Accounting (January): 43-49.

Green, J. E. 1972. Developing capitalization rates. Management Accounting (September): 33-36, 42.

Green, R. 1998. The software side of EMU. Management Accounting (August): 42-45. (The European monetary union and the euro).

Green, W. H. 1972. Developing key personnel. Management Accounting (June): 23-24.

Greene, R. E. 1976. Obtaining bank credit. Management Accounting (April): 37-39.

Greenlee, J. S. 1996. 'Spies like them' How to protect your company from industrial spies. Management Accounting (December): 31-32, 34-36.

Greenlee, J. S. and L. Clark. 1995. Beware the software police! Management Accounting (December): 44-45.

Greenwald, B. and G. Oberlander. 1975. IRS audits of EDP systems. Management Accounting (April): 13-15.

Greer, O. L., S. K Olson and M. Callison. 1992. The key to real teamwork: Understanding the numbers. Management Accounting (May): 39-44.

Greer, W. R. Jr. 1972. Better motivation for time-constrained sequential production processes. Management Accounting (August): 15-19.

Greer, W. R. Jr. 1974. Sales compensation: Conflict and harmony. Management Accounting (March): 37-41.

Greer, W. R. Jr. 1976. Inflation and asset performance measurement. Management Accounting (January): 49-52.

Gregory, A. J. 1973. Operational audit of the engineering function. Management Accounting (September): 43-47.

Griffin, V. E. 1967. Systems work below the corporate level. Management Accounting (April): 14-20.

Griffing, J. H. and L. M. Cooper. 1997. "Refinancing" businesses and investments with bankruptcy. Management Accounting (February): 52-54, 56-57.

Grindle, H., C. W. Caldwell and C. D. Strobel. 1985. RDLP: A tax shelter that provides benefits for everyone. Management Accounting (July): 44-47. (Research and development limited partnerships).

Grinnell, D. J. 1975. Activity levels and the disposition of volume variances. Management Accounting (August): 29-32, 36.

Grinnell, D. J. 1976. Product mix decisions: Direct costing vs. absorption costing. Management Accounting (August): 36-42, 53.

Grinnell, D. J. and C. T. Norgaard. 1972. Reporting changes in financial position. Management Accounting (September): 15-22.

Gritta, R. D. 1974. Capitalizing net lease rentals: A comment. Management Accounting (November): 37-39.

Groff, J. E. and J. P. McCray. 1991. Maquiladoras: The Mexico option can reduce your manufacturing cost. Management Accounting (January): 43-46. (Maquiladora's are in-bond or twin manufacturing plants located in Mexico that process imported materials for re-export to the U.S.).

Groff, J. E., J. R. Wingender and C. L. Fulkerson. 1994. Help wanted: Management accountants to work in Eastern Europe. Management Accounting (May): 21-23.

Grollman, W. K. 1986. NAA airs programs on ATV network. Management Accounting (December): 62-63.

Grossfield, A. 1970. Brokerage firm solves management problems with advanced computer. Management Accounting (December): 34-36.

Growe, G. A. and P. G. Kaplan. 1985. Surviving the IRS tax accrual decision. Management Accounting (February): 42-45.

Grundy, R. A. 1971. Hospital accounting. Management Accounting (March): 45-47, 50.

Guck, H. H. 1974. The psychology of management audits. Management Accounting (September): 41-44.

Guerin, R. J. 1965. EDP - A case history of a small company. Management Accounting (December): 14-17.

Guin, W. H. 1966. EDP system in organizational structure. Management Accounting (October): 45-46.

Guldig, J. F. 1983. Redesigning accounts payable. Management Accounting (September): 42-46.

Gullapalli, S. M. 1979. Simulating a cash budget for a small manufacturer. Management Accounting (November): 25-29.

Gunderson, R. H. 1977. Capitalization of computer system costs. Management Accounting (January): 48-50.

Gunn, R. W., D. P. Carberry and S. Behrens. 1993. Shared services. Management Accounting (November): 22-28.

Gunnarson, A. B. 1969. There yesterday - Here today - Where tomorrow? Management Accounting (June): 32-35, 52.

Gutekunst, D. 1991. Managing health care costs: Flex plans. Management Accounting (April): 31-34.

Guthrie, T. M. 1978. Measuring terminal profitability. Management Accounting (December): 24-31.

Guy, D. M. 1972. Auditing projected financial statements. Management Accounting (November): 33-37.

Haddleton, G. 1998. 10 rules for selecting budget management software. Management Accounting (January): 24, 26-27.

Haedicke, J. and D. Feil. 1991. In a DOD environment: Hughes Aircraft sets the standard for ABC. Management Accounting (February): 29-33.

Hafter, R. A. and R. C. Sparks. 1986. Can you evaluate your R&D spending? Management Accounting (January): 53-55.

Hagaman, T. C. 1990. At risk! Management Accounting (January): 41-43. (Related to bank failure).

Hager, H. C. 1976. Cash management and the cash cycle. Management Accounting (March): 19-21.

Hagerman, R. L. 1978. The Metcalf report: Selling some assumptions. Management Accounting (January): 13-16.

Hagler, J. L. 1974. The franchise fee. Management Accounting (July): 49-51.

Haidinger, T. P. 1968. The case for continuous discounting. Management Accounting (February): 57-61.

Haidinger, T. P. 1970. Negotiate for profits. Management Accounting (December): 23-24, 52. (Related to transfer pricing).

Hakala, G. 1985. Measuring Costs with machine hours. Management Accounting (October): 57-61.

Hale, J. A. and L. J. Ryan. 1979. Decision science and the management accountant. Management Accounting (January): 42-45.

Haley, A. S. 1996. DARWin: The evolution of data collection. Management Accounting (May): 45-47.

Half, R. 1973. Gamesmanship in salary management. Management Accounting (March): 56-57.

Half, R. 1976. A better job ... Yours for the asking. Management Accounting (December): 54-57, 64.

Half, R. 1980. Do management accountants have an image problem? Management Accounting (August): 10-13.

Half, R. 1985. Burnout or cop-out? Management Accounting (January): 29-33.

Hall, D. and J. Jackson. 1992. Speeding up new product development. Management Accounting (October): 32-36. (Extending JIT techniques to the entire value chain).

Hall, E. J. and R. J. Kolkmann. 1976. A vote for the probabilistic pro forma income statement. Management Accounting (January): 45-48.

Hall, J. 1972. Representation without taxation. Management Accounting (March): 36-38, 41. (Tax advantages for ship owners).

Hall, J. and M. M. Greenstein. 1996. Safeguarding microcomputers and lans. Management Accounting (May): 27-28, 30-31, 34-36.

Hall, L. and J. Lambert. 1996. Cummins Engine changes its depreciation. Management Accounting (July): 30, 32-34, 36. (Using production oriented depreciation methods).

Hall, O. L. 1971. Mark-up based on assets employed. Management Accounting (February): 48-49, 52.

Hall, R. B. 1979. How we estimate replacement costs. Management Accounting (January): 30-36.

Hall, T. W. 1974. Inventory carrying costs: A case study. Management Accounting (January): 37-39.

Hall, T. W. 1975. Post-completion audit procedure. Management Accounting (September): 33-37.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Halliwell, P. D. 1969. Basic principles of pension funding and APB opinion no. 8. Management Accounting (July): 15-19.

Halt, D. R. 1986. Aesop revisited: A management fable of the '80s. Management Accounting (September): 48-50.

Hamill, E. N. 1967. Utilizing PEM in a capital program. Management Accounting (November): 21-24.

Hamilton, B. P. Jr. 1968. Which information for stockholders? Management Accounting (December): 13-15.

Hamilton, J. 1991. Calculating pension obligations. Management Accounting (November): 26-29.

Hamilton, J. W. 1990. Summary annual report. Management Accounting (January): 38-40.

Hammer, E. and T. A. Gavin. 1983. How effective is your supervisor? Management Accounting (November): 47-51.

Hampel, R. E. 1977. Pricing policies and profitability. Management Accounting (July): 53-56.

Hampton, R. III. 1980. A world of differences in accounting and reporting. Management Accounting (September): 14-18.

Hancock, S. 1978. An approach to hospital data processing development. Management Accounting (March): 51-55.

Handy, C. B. 1974. The conversion option: A proposed method of valuation. Management Accounting (June): 38-42.

Handy, G. R. and R. Perritt. 1976. Account monitoring and cash management. Management Accounting (September): 29-31.

Hanke, J., M. Craze and A. B. Cameron. 1991. A financial institution's dilemma: Repossessed property. Management Accounting (May): 44-49.

Hanks, G. F. 1988. Rx for better management: Critical success factors. Management Accounting (October): 45-49. (Related to hospital management).

Hanks, G. F. 1995. Excellence teams in action. Management Accounting (February): 33-36.

Hanks, G. F. and L. Van Alst. 1999. Foreign trade zones. Management Accounting (January): 20-23.

Hanks, G. F. and P. L. Murphy. 1984. A look at accounting for small manufacturers. Management Accounting (April): 40-44.

Hanks, G. F., M. A. Freid and J. Huber. 1994. Shifting gears at Borg-Warner Automotive. Management Accounting (February): 25-29. (Discussion of accounting in a focused factory).

Hanna, D. W. 1997. What's up with the middle market? Management Accounting (September): 50-52. (Software).

Hannon, J. M. 1976. Lease accounting: A current controversy. Management Accounting (September): 25-28.

Hannon, J. P. 1989. Should your company adopt an ESOP? Management Accounting (January): 31-35. (Employee stock ownership plans).

Hansen, D. T. 1977. Municipal accounting and disclosure. Management Accounting (May): 23-24.

Hanshaw, N. F., T. A. Ulrich and C. J. Hollon. 1986. Save time, money and taxes - Lease your employees. Management Accounting (April): 30-31, 34-36.

Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.

Hanson, W. E. 1976. Peer review, illegal payments, and lawyer's letters. Management Accounting (October): 15-18.

Hanson, W. E. 1977. Big brother and the big eight. Management Accounting (April): 15-19.

Hapke, D. T. and N. F. Foy. 1992. IBM and the CMA. We have more than 180 CMAs at IBM. Management Accounting (April): 40-42.

Harder, D. K. 1979. Pricing for profit in the printing industry. Management Accounting (May): 47-52.

Harding, G. G. 1973. Mechanized maintenance scheduling. Management Accounting (March): 36-38, 42.

Harding, S., L. Hanouille, J. C. Rue and A. G. Volkan. 1985. Why LBOs are popular. Management Accounting (December): 51-56. (Leveraged buyouts).

Hardy, J. W. 1983. How ERTA and TEFRA affect capital budgeting decisions. Management Accounting (May): 20-23.

Hardy, J. W. 1984. Financing with R&D partnerships reduces risk. Management Accounting (January): 56-59.

Hardy, J. W., B. B. Orton and J. W. Moffit. 1986. Bonus systems do motivate. Management Accounting (November): 58-61.

Hare, J. B. 1994. So you want to go public? Management Accounting (December): 25-29.

Hargadon, J. M., F. C. Lordi and D. A. McMullen. 1992. Why CPAs should consider the CMA. Management Accounting (April): 52-55.

Harman, H. M. 1990. Ten steps to a successful career. Management Accounting (May): 28-29.

Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.

Harper, D. O. 1968. Project management as a control and planning tool in the decentralized company. Management Accounting (November): 29-34.

Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.

Harr, D. J. and J. T. Godfrey. 1992. Making government profitable. Management Accounting (February): 52-57.

Harrell, A. M. 1971. The Air Force switches to management accounting. Management Accounting (April): 11-14.

Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.

Harrelson, F. A. Jr. 1967. Document your data processing system. Management Accounting (September): 43-49.

Harrington, E. S. 1970. Important issues being discussed by the Accounting Principles Board. Management Accounting (December): 9-14.

Harris, J. D. 1969. Consolidation by computer. Management Accounting (June): 56-57.

Harris, J. K. and J. L. Krosgstad. 1977. Assessing progress of the CMA program. Management Accounting (February): 17-23.

Harris, L. C. and W. L Stephens. 1978. The learning curve: A case study. Management Accounting (February): 47-52.

Harris, P. V. 1966. Tax deductibility of contested taxes and legal expenses. Management Accounting (April): 36-40.

Harris, P. V. 1969. A review of investment credit and recapture. Management Accounting (February): 49-52.

Harris, W. T. Jr. and W. R. Chapin. 1973. Joint product costing. Management Accounting (April): 43-47.

Harrison, J. F. Jr. and S. M. Baggett. 1974. Processing new ideas. Management Accounting (April): 25-30.

Harrison, J. P. 1968. In EDP, organization breeds success. Management Accounting (March): 33-36.

Harrison, S. R. 1988. South Central Bell and the Treadway Commission report. Management Accounting (August): 21-27.

Harrison, S. R. 1993. Not just bean counters anymore. Management Accounting (March): 29-32.

Harrison, S. R. 1995. The most natural thing to do. Management Accounting (March): 22-26. (Developing an environment for ethical decisions).

Hartgraves, A. L. and W. C. Tuthill. 1986. How cash flow reporting should be changed. Management Accounting (April): 41-45.

Hartl, R. J. 1975. The linear total revenue curve in cost-volume-profit analysis. Management Accounting (March): 49-52.

Hartley, J. N. 1966. Problems of consistency in foreign accounting. Management Accounting (November): 55-59.

Hartley, R. V. 1969. Linear programming: Some implications for management accounting. Management Accounting (November): 48-51.

Hartman, B. P. 1983. The management accountant's role in deleting a product line. Management Accounting (August): 63-66. (Case study).

Hartman, B. P. and D. C. Smith. 1979. Improving credit collection response. Management Accounting (August): 18-21.

Hartman, B. P. and J. F. Cheleno. 1979. Estimating profit and cash flow for a new funeral home. Management Accounting (November): 35-38.

Hartman, B. P. and R. A. White. 1984. Why not try a cafeteria compensation plan? Management Accounting (October): 44-47.

Hartman, B. P., D. Laxton and W. Walvoord. 1977. A look at employee stock ownership plans as financing tools. Management Accounting (March): 23-28.

Hartman, B. P., V. C. Brenner, R. A. Lydecker and J. M. Wilkinson. 1981. Mission control starts in the controller's department. Management Accounting (September): 27-31.

Harvey, G. C. Jr. 1969. Mathematics is bypassing the accountant. Management Accounting (February): 47-48.

Harvey, J. H. and P. M. McCollum. 1965. Automated internal auditing tools. Management Accounting (October): 44-50.

Haseman, W. C. 1970. The professional accountant turns professor. Management Accounting (March): 58-60.

Hassan, N., H. E. Brown and P. M. Saunders. 1993. Stolle puts world class into memory. Management Accounting (January): 22-25. (Related to JIT).

Hassan, N., R. P. Marquette and J. M. McKeon, Jr. 1978. Sensitivity analysis: An accounting tool for decision-making. Management Accounting (April): 43-50.

Hastings, J. E. Jr., A. P. Ameiss and C. R. Kuehl. 1976. CMA review - The Monsanto experience. Management Accounting (February): 57-60.

Hasz, T. W. and J. L. Boockholdt. 1983. How Houston Lighting & Power applied DDP. Management Accounting (March): 56-59. (An accounts payable system.)

Hatfield, J. D. 1980. How to establish an effective records retention system. Management Accounting (March): 55-57.

Hathaway, B. R. 1975. Controlling new facilities costs. Management Accounting (April): 47-49.

Hathaway, W. W. Jr. 1981. How we documented our internal accounting control system. Management Accounting (October): 65-71.

Haun, R. R. 1976. Accounting for the horse racing business. Management Accounting (August): 43-47.

Hawes, R. K. 1983. Financial futures: Today's cash management alternatives. Management Accounting (December): 26-28.

Hawkins, W. M. 1970. An EDP general accounting system in concept and in force. Management Accounting (October): 11-14.

Hayen, R. L. and R. M. Peters. 1989. How to ensure spreadsheet integrity. Management Accounting (April): 30-33.

Hayman, E. L. 1993. A meeting of the minds at Boeing. Management Accounting (April): 30-32. (Related to the Boeing's relationship with universities).

Hays, J. R. 1972. Manpower control for manufacturing. Management Accounting (April): 31-37.

Hazard, J. 1986. Are you wasting time with your micro? Management Accounting (May): 58-61.

Hazelton, W. A. 1979. How to cost labor settlements. Management Accounting (May): 19-23.

Hazelton, W. A. 1987. The ins and outs of foreign trade. Management Accounting (December): 53-58.

Healy, R. E. 1969. Acquisitions and mergers - Management problems. Management Accounting (May): 9-11, 22.

Heamon, J. W. 1969. Inventory and financing procedures for a mortgage banker. Management Accounting (December): 32-34.

Heamon, J. W. 1973. Deferring mortgage origination expenses. Management Accounting (May): 43-44, 47.

Heath, J. Jr. 1971. Optimizing cash flow and tax benefits in new plant construction. Management Accounting (March): 35-38.

Heaton, H. 1978. Organizing for people. Management Accounting (February): 55-58, 62.

Hecht, G. 1969. The new management information systems: Should auld accounting be forgot? Management Accounting (May): 15-16.

Hecht, R. M. 1991. Matching individual and organization styles. Management Accounting (June): 43-44.

Hedges, P. W. 1967. Use of a data processing service bureau - A case study. Management Accounting (August): 23-26.

Heerema, D. L. and R. L. Rogers. 1991. Is your cost accounting system benching your team players? Management Accounting (September): 35, 38-40.

Heidkamp, M. M. 1991. Reaping the benefits of financial EDI. Management Accounting (May): 39-43.

Hein, L. W. 1968. The management accountant and the integrated information system. Management Accounting (June): 34-38.

Heins, R. H. 1972. Steam power as a production cost. Management Accounting (April): 25-26.

Heitger, L. and J. W. Hill. 1990. Management accountants in court. Management Accounting (December): 41-44.

Heitger, L. E. 1976. Data base considerations for electric utilities. Management Accounting (March): 31-33.

Helin, W. F. 1994. Deferring tax is good financial planning. Management Accounting (December): 52-55.

Henderson, G. V. Jr. and A. H. Barnett. 1978. Breakeven present value: A pragmatic approach to capital budgeting under risk and uncertainty. Management Accounting (January): 49-52.

Henderson, R. H. 1975. Day care: A business operated for profit. Management Accounting (April): 39-42.

Hendricks, J. A. 1977. Analysis of risk in capital budgeting. Management Accounting (April): 41-44.

Hendricks, J. A. 1988. Applying cost accounting to factory automation. Management Accounting (December): 24-30.

Hendricks, J. A. and K. J. Rose. 1998. Accounting on the line. Management Accounting (June): 45-48. (Putting accountants on the production line).

Hendricks, J. A., D. G. Defreitas and D. K. Walker. 1996. Changing performance measures at Caterpillar. Management Accounting (December): 18-22, 24.

Hendricks, J. A., R. C. Bastian and T. L. Sexton. 1992. Bundle monitoring of strategic projects. Management Accounting (February): 31-35.

Hendricks, J. H. 1993. The company & the professor. Management Accounting (April): 47-50.

Hennessee, P. A. and J. W. Giese. 1978. Accounting for leveraged ESOPS: Employee benefit or financing tool? Management Accounting (June): 44-49.

Hennessy, J. H. Jr. 1969. Ad hoc research in small companies. Management Accounting (July): 27-30.

Henriques, D. A. 1971. Accounting for the acquisition of farm produce. Management Accounting (April): 27-30.

Henry, J. B. 1974. Leasing: Cost measurement and disclosure. Management Accounting (May): 42-47.

Henry, J. B., P. Woodside and J. B. Edwards. 1979. Public sector leasing in South Carolina. Management Accounting (October): 43-48.

Hensler, E. J. Jr. 1973. Accounting for small nonprofit organizations. Management Accounting (January): 41-44.

Hensley, R. D. 1974. Border zone limits for materiality. Management Accounting (June): 15-17.

Henson, H. E. 1997. Backoffice solutions for management accounting. Management Accounting (April): 47-49. (Software).

Herman, M. P. 1972. Uniform cost accounting standards: Are they necessary? Management Accounting (April): 15-19.

Hernandez, W. H. 1978. Is the controller an endangered species? Management Accounting (August): 48-52.

Hernandez, W. H. 1982. Pricing policies under inflation. Management Accounting (January): 51-55.

Herring, D. R. 1969. Statistical estimations of historical distribution cost. Management Accounting (October): 42-46.

Herrmann, K. 1994. An accounting checklist for plant closings. Management Accounting (July): 30-31, 34.

Herrmann, K. 1995. The one-page CFO. Management Accounting (February): 55-59. (Use of graphics).

Hertenstein, J. H. and M. B. Platt. 1998. Why product development teams need management accountants. Management Accounting (April): 50-55. (Summary).

Herzog, D. R. 1970. Pricing engineering work for defense contracts. Management Accounting (September): 32-35.

Herzog, R. H. 1977. The numbers game: What industry accountants can do for society. Management Accounting (May): 17-19.

Hess, R. E. 1967. Labor unions look at accountants. Management Accounting (February): 41-42.

Heuser, F. L. 1969. Financial statement analysis for management. Management Accounting (February): 23-28.

Heuser, F. L. 1969. The question of uniform accounting standards. Management Accounting (July): 20-23.

Heuser, F. L. 1970. Control vs. cost of control. Management Accounting (February): 17-19.

Hewitt, L. A. 1966. Appraising the firm's collection policy. Management Accounting (March): 34-39.

Hicks, C. F. Jr. and L. L. Schmidt Jr. 1971. Post-auditing the capital investment decision. Management Accounting (August): 24-28, 32.

Hicks, D. T. 1992. A modest proposal for pricing decisions. Management Accounting (November): 50-53. (Proposal to include capital expenditure requirements in product cost for product pricing purposes).

Hicks, J. O. Jr. 1978. The application of exponential smoothing to standard cost systems. Management Accounting (September): 28-32, 53.

Hicks, J. R. 1967. The costs of employee benefits. Management Accounting (March): 38-40.

Highleyman, W. H. 1971. The economics of business mini's. Management Accounting (October): 12-14.

Hildebrand, G. R. 1982. Let's look at financial reporting by smaller businesses. Management Accounting (April): 42-47.

Hill, D. J. and G. L. Rutherford. 1976. Computerized financial data reporting system. Management Accounting (July): 57-60.

Hill, H. B. 1975. At Western Electric the accent is on professional. Management Accounting (September): 15-17.

Hill, J. 1975. Livestock accounting. Management Accounting (October): 43-46.

Hill, J. W., M. B. Metzger and D. R. Dalton. 1992. How ethical is your company? Management Accounting (July): 59-61.

Hilliard, J. E. and R. A. Leitch. 1977. Breakeven analysis of alternatives under uncertainty. Management Accounting (March): 53-57.

Hilton W. M. 1966. Analyzing reporting systems. Management Accounting (January): 59-61.

Hindman, W. R. and F. F. Kettering Jr. 1973. Integrated MIS: A case study. Management Accounting (August): 20-27.

Hines, D. L., D. A. Johnson and W. V. Lennox. The semiconductor industry controller: A profile. Management Accounting (June): 30-35.

Hinson, D. R. 1975. Time-adjusted capital budgeting models. Management Accounting (July): 55-58.

Hinton, T. L. 1983. Capital investment: International Paper fights back. Management Accounting (July): 41-44.

Hippel, J. H. 1967. An economic cost curve analysis. Management Accounting (September): 21-28.

Hirsch, S. A. 1990. Disaster! Could your company recover? Management Accounting (March): 50-53.

Hobart, B. A. 1991. Improve your bottom line: Fixed asset management. Management Accounting (September): 54-58.

Hobart, B. A. 1993. Computerized fixed asset management: A guide to implementation. Management Accounting (October): 20, 22, 24-25.

Hobbs, W. III. 1970. Contribution reporting for consumer products. Management Accounting (November): 22-24.

Hobdy, T., J. Thomson and P. Sharman. 1994. Activity-based management at AT&T. Management Accounting (April): 35-39.

Hoecker, O. J. and D. M. Watson. 1984. Risk management: More than insurance. Management Accounting (August): 22-29.

Hoeflick, C. J. 1966. Auditing of construction contracts. Management Accounting (September): 51-56.

Hofer, C. R. 1970. Analysis of fixed costs in inventory. Management Accounting (September): 15-17. (Fixed costs in direct costing).

Hole, R. C. and M. A. Alkier. 1974. German financial statements. Management Accounting (July): 28-34.

Hollen, T. W. 1984. Investment credit: Are you getting your share? Management Accounting (October): 64-68,91.

Holley, C. L., E. C. Spede and M. C. Chester, Jr. 1987. The push-down accounting controversy. Management Accounting (January): 39-42.

Holloway, F. B. 1968. The non-profits can benefit from cost accounting. Management Accounting (November): 13-14.

Holmen, J. S. 1995. ABC vs. TOC: Its a matter of time. Management Accounting (January): 37-40. (Summary).

Holmes, J. R. 1993. File recovery techniques. Management Accounting (January): 60-61.

Holmes, M. E. 1993. Research RX. Management Accounting (November): 40-42.

Holmes, R. A. 1994. At SC Johnson Wax philanthropy is an investment. Management Accounting (August): 42-45.

Holmes, R. W. 1970. Update your cost accounting system. Management Accounting (February): 14-16.

Holmquist, G. W. 1965. Automation streamlines sales order writing and invoicing. Management Accounting (December): 58-60.

Holstrum, G. L. and E. H. Sauls. 1973. The opportunity cost transfer price. Management Accounting (May): 29-33.

Holt, W. L. 1971. A short analysis of depreciation. Management Accounting (February): 21-22.

Homburger, R. H. and W. C. Dent. 1969. Management accounting concepts and the principles dilemma. Management Accounting (April): 14-15.

Hooper, P. and J. Page. 1996. Relational databases: An accountant's primer. Management Accounting (October): 48-50, 52-53.

Hopewell, R. J., E. S. Klink and R. W. Coleman. 1984. Facing the ethics involved in technical obsolescence. Management Accounting (December): 26-29.

Hopkins, R. P. 1974. Japanese business practices. Management Accounting (July): 52-53, 56.

Hopley, D. P. 1969. Accomplishing objectives in a training atmosphere. Management Accounting (June): 62-64.

Hopper, P. and J. Page. 1979. Better financial statements for corporate valuation. Management Accounting (September): 52-57.

Hopson, J. F. 1993. New rules for package design costs. Management Accounting (February): 46-48. (Tax related).

Horne, J. M. 1974. EDP controls to check fraud. Management Accounting (October): 43-46.

Horner, L. D. 1990. KPMG Peat Marwick's "Code of conduct." Management Accounting (June): 16-17.

Horngren, C. T. 1967. Motivation and coordination in management control systems. Management Accounting (May): 3-7.

Hornyak, S. 1998. Budgeting made easy. Management Accounting (October): 18-23.

Hornyak, S. 1999. The big e-payback. Management Accounting (February): 22-26. (E-procurement).

Horodowich, P. 1979. Evaluating the write-off of slow-moving finished goods inventory. Management Accounting (March): 35-39.

Horsch, J. C. 1995. Redesigning the resource allocation process. Management Accounting (July): 55-59. (Advice from a seasoned budgeteer).

Horsch, J. C. 1997. The certified in financial management (CFM) program. Management Accounting (May): 50-55.

Horwitz, B. 1967. Accounting and the new Soviet reforms. Management Accounting (July): 43-44.

Hoshower, L. B. and A. A. Verstraete. 1989. Controlling the cost of decentralized information systems. Management Accounting (June): 51-55.

Hoshower, L. B. and R. P. Crum. 1986. Straightening the tortuous - and treacherous - ROI path. Management Accounting (December): 41-45.

Hoshower, L. B. and R. P. Crum. 1987. Controlling service center costs. Management Accounting (November): 44-48.

Hoshower, L. B. and W. L. Ferrara. 1985. Deferred taxes and consolidations - A case for change. Management Accounting (December): 57-60.

Houghton, J. W. Jr. 1974. Foreign long-term debt translation. Management Accounting (September): 17-18.

Houk, L. E. 1969. Credit card/EDP control of engineering drawings. Management Accounting (August): 45-47.

House, W. C. Jr. 1966. The usefulness of sensitivity analysis in capital investment decisions. Management Accounting (February): 22-29.

Housley, C. 1989. Building a communication network. Management Accounting (May): 50-53.

Houston, A. L. Jr. and C. O. Houston. 1991. The changing use of preferred stock. Management Accounting (December): 47-49.

Houston, W. S. Jr. 1974. Vocational rehabilitation workshop costs. Management Accounting (August): 15-21, 39.

Hover, E. T. 1971. Practical details of acquisitions. Management Accounting (June): 33-36.

Hoverland, H. A. and W. D. Stricklin. 1967. Management and accounting concepts of control. Management Accounting (June): 33-37.

Hovey, D. F. 1986. Memo to FASB: A cash flow statement suggestion. Management Accounting (November): 63-64, 66-67.

Hoover, J. E. 1968. Accounting investigations of the FBI. Management Accounting (August): 11-14.

Howard, D. C. 1966. Equivalent unit costing (EUCO). Management Accounting (October): 59-63.

Howard, D. C. 1967. Overhead cost are controllable. Management Accounting (February): 33-35.

Howard, D. C. 1976. Cost/schedule control systems. Management Accounting (October): 21-25.

Howe, J. T. 1983. Managing accounts receivable effectively. Management Accounting (August): 35-38.

Howell, C. 1977. CASB: An assessment. Management Accounting (April): 23-26.

Howell, C. D. 1966. Hospital depreciation funding. Management Accounting (February): 48-50.

Howell, R. A. and M. Sakurai. 1992. Management accounting (and other) lessons from the Japanese. Management Accounting (December): 28-34. (Summary).

Howell, R. A. and S. R. Soucy. 1987. The new manufacturing environment: Major trends for management accounting. Management Accounting (July): 21-27.

Howell, R. A. and S. R. Soucy. 1987. Cost accounting in the new manufacturing environment. Management Accounting (August): 42-48.

Howell, R. A. and S. R. Soucy. 1987. Operating controls in the new manufacturing environment. Management Accounting (October): 25-31.

Howell, R. A. and S. R. Soucy. 1987. Capital investment in the new manufacturing environment. Management Accounting (November): 26-32. (Summary).

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Howell, R. A. and S. R. Soucy. 1990. Customer profitability: As critical as product profitability. Management Accounting (October): 43-47. (Summary).

Howery, C. K., E. D. Bennett and S. Reed. 1991. How Lockheed implemented CIM. Management Accounting (December): 22-28.

Hrisak, D. M. 1992. Interviews with original CMAs: Six leaders reflect on program's impact on their careers. Management Accounting (April): 34-37.

Hrisak, D. M. 1996. The controller as business strategist. Management Accounting (December): 48-49.

Hromish, M. 1967. Maintenance cost data for analysis and control. Management Accounting (October): 40-46.

Huband, E. A. 1992. Developing effective management skills. Management Accounting (July): 44-46.

Hubbard, C. L. 1975. On-going control of cash and income. Management Accounting (August): 20-24.

Hubbard, R. B. 1990. Return of the cost accounting standards board. Management Accounting (October): 56-59.

Hubeny, J. A. and J. T. Hickey. 1969. Profit managing. Management Accounting (June): 70-71.

Hubler, M. J. Jr. 1969. New areas of creativity in the accounting-finance function. Management Accounting (April): 16-17.

Hubling, P. 1994. Auditing time and material contractors at Bethlehem Steel. Management Accounting (September): 52-55.

Hudson, C. L. and M. J. Curran. 1993. Finding $100 bills on the factory floor. Management Accounting (July): 58-61.

Huebner, R. F. Jr. 1978. Selecting a retirement program for a small corporation. Management Accounting (January): 27-33.

Huefner, R. J. 1972. Accounting system for earnings per share. Management Accounting (March): 29-35.

Huefner, R. J. 1976. Analysis of CASB disclosure statements. Management Accounting (June): 45-48.

Huefner, R. J. 1976. The minimum income tax. Management Accounting (January): 18-22.

Hughes, L. F. and C. A. Olson. 1969. Computer-assisted financial planning. Management Accounting (April): 24-27.

Hughey, D. A. 1970. Integrated processing gets marketing edge. Management Accounting (December): 37-38.

Huizingh, W. and J. C. Arme. 1965. The effect of rate changes on income tax allocation. Management Accounting (December): 17-20.

Hume, W. C. 1966. Yesterday's miracle - Today's run-of-the-mill occurrence. Management Accounting (December): 34.

Hunt, R., L. Garrett and C. M. Merz. 1985. Direct labor cost not always relevant at H-P. Management Accounting (February): 58-62.

Hunt, S. M. 1974. Conducting a social inventory. Management Accounting (October): 15-16, 26.

Hunter, K. G. 1974. Full-absorption cost: A managerial dilemma? Management Accounting (December): 53-57.

Hunter, R. L., G. M. Cunningham and T. G. Evans. 1979. Are multinational liquidity models worth the cost? Management Accounting (December): 51-56.

Hutton, C. E. 1966. Managers need both explicit and implicit cost. Management Accounting (October): 15-16.

Hyde, C. 1991. Jobs in the '90s. Management Accounting (May): 32-33.

Hynes, L. C. and H. G. Bullen. 1988. Financial instruments: What should be disclosed? Management Accounting (February): 55-59.

Idstein, J. R. 1993. Small company TQM. Management Accounting (September): 39-40.

Ijiri, Y. 1968. An application of input-output analysis to some problems in cost accounting. Management Accounting (April): 49-61.

Ijiri, Y. and R. S. Kaplan. 1970. The four objectives of sampling in auditing: Representative, corrective, protective and preventive. Management Accounting (December): 42-44.

Ilett, F. Jr. 1976. Cost of capital in hospital financing. Management Accounting (February): 46-48.

Imberman, W. 1995. Is gainsharing the wave of the future? Management Accounting (November): 35-39. (Summary).

Imbro, A. 1971. New products and their related costs. Management Accounting (August): 43-44.

Imhoff, E. A. Jr. 1978. Management accounting techniques: A survey. Management Accounting (November): 41-45.

Imhoff, E. A. Jr. 1978. The learning curve and its applications. Management Accounting (February): 44- 46.

Imhoff, E. A. Jr. 1980. A closer look at management forecast. Management Accounting (May): 18-23, 30.

Imhoff, E. A. Jr. 1981. Evaluating accounting alternatives. Management Accounting (October): 56-62, 71.

Imhoff, E. A. Jr. and P. A. Janell. 1979. Opinion no. 29: A new valuation method. Management Accounting (March): 50-53.

Irish, R. R. 1967. Management accounting developments in the Army Industrial Fund. Management Accounting (October): 54-59.

Institute of Management Accountants. 1992. CMA news. Survey illustrates corporate support for CMA program. Management Accounting (August): 66.

Institute of Management Accountants. 1992. Accounting groups issue report on internal control. Management Accounting (December): 62.

Institute of Management Accountants. 1992. IMA annual report. Management Accounting (November): AR1-AR28.

Institute of Management Accountants. 1992. Nominating committee report. Management Accounting (May): 54-62.

Institute of Management Accountants. 1992. Software package review. Management Accounting (January): 45-51.

Institute of Management Accountants. 1992. Student case competition. Management Accounting (January): 52-55.

Institute of Management Accountants. 1992. Task force for quality in financial management. Management Accounting (October): 26.

Institute of Management Accountants. 1992. XIV World Congress of Accountants: What is the accountant's role in a global economy? Management Accounting (February): 20-21.

Institute of Management Accountants. 1993. 1994 student case competition. Management Accounting (December): 57-59.

Institute of Management Accountants. 1993. Annual report. Management Accounting (October): 52-53.

Institute of Management Accountants. 1993. COSO - Internal control. Management Accounting (March): 57-60, 62-63.

Institute of Management Accountants. 1993. Nominating committee report. Management Accounting (May): 63-67.

Institute of Management Accountants. 1993. Software package review. Management Accounting (January): 55-59.

Institute of Management Accountants. 1993. Student case competition. Management Accounting (January): 52-54.

Institute of Management Accountants. 1994. 1993-94 Annual Report. Management Accounting (October): 60-61.

Institute of Management Accountants. 1994. 1995 student case competition. Management Accounting (December): 56-59.

Institute of Management Accountants. 1994. A joint IMA/FEI position statement on the results of the survey: "What corporate America wants in entry-level accountants". Management Accounting (September): 25. ("The majority of respondents believe that university accounting programs place too much emphasis on public accounting and not enough on management accounting").

Institute of Management Accountants. 1994. Colleges are not adequately preparing accounting graduates for first job, say corporate executives. Management Accounting (September): 24.

Institute of Management Accountants. 1994. IMA Nominating Committee report. Management Accounting (May): 56-60.

Institute of Management Accountants. 1994. Fax survey results: Career prospects: Sunny. Management Accounting (June): 50.

Institute of Management Accountants. 1994. Software for ABC. Management Accounting (April): 62-64.

Institute of Management Accountants. 1994. Software package review. Management Accounting (January): 58, 60-62.

Institute of Management Accounting. 1995. Case studies. Management Accounting (September): 79-85.

Institute of Management Accounting. 1995. Controllers lead technology innovations. Management Accounting (September): 28 & 30. (Survey).

Institute of Management Accounting. 1995. Financial software and management accounting. Management Accounting (September): 27.

Institute of Management Accounting. 1995. IMA nominating committee report. Management Accounting (May): 58-61.

Institute of Management Accountants. 1995. Standards of ethical conduct. Management Accounting (August): 58.

Institute of Management Accountants. 1996. ABC software providers. Management Accounting (March): 54.

Institute of Management Accountants. 1996. Case studies. Management Accounting (February): 57-75. (Software).

Institute of Management Accountants. 1996. Case studies. Management Accounting (June): 51-53.

Institute of Management Accountants. 1996. Case studies. Management Accounting (July): 51-53. (Software).

Institute of Management Accountants. 1996. Case studies. Management Accounting (November): 54-57.

Institute of Management Accountants. 1996. Case studies. Management Accounting (December): 54-56.

Institute of Management Accountants. 1996. Case studies - EDI and electronic commerce. Management Accounting (September): 48, 50-51.

Institute of Management Accountants. 1996. Case studies - international. Management Accounting (August): 51-54.

Institute of Management Accountants. 1996. Nominating committee report. Management Accounting (May): 56-59.

Institute of Management Accountants. 1996. Tech forum special expanded section. Management Accounting (September): 52-61.

Institute of Management Accountants. 1997. 1997 student case competition: Using EVA at Outsource, Inc. Management Accounting (January): 56, 58-59.

Institute of Management Accountants. 1997. ABC vendor list. Management Accounting (March): 38.

Institute of Management Accountants. 1997. Accountants on call and IMA name financial executives of the year. Management Accounting (June): 18-19.

Institute of Management Accountants. 1997. Case studies. Management Accounting (April): 56-57.

Institute of Management Accountants. 1997. Case studies. Management Accounting (December): 60.

Institute of Management Accountants. 1997. Case study: Great reporting, a star lineup, and competitive prowelss: ABC and Best Software team up. Management Accounting (October): 57-58.

Institute of Management Accountants. 1997. Case study: Magnet maker draws its own benefits from PDs payroll. Management Accounting (September): 64.

Institute of Management Accountants. 1997. Case study: Personal Analyst Software - Data that transcend the what and give you the why. Management Accounting (November): 60-61.

Institute of Management Accountants. 1997. How do you use the internet/intranet? Management Accounting (April): 58-59. (Survey).

Institute of Management Accountants. 1997. IMA adopts new governance structure. Management Accounting (August): 18-19.

Institute of Management Accountants. 1997. Fixed asset software providers. Management Accounting (October): 59.

Institute of Management Accountants. 1998. ABC vendor list: 20 companies that market ABC software. Management Accounting (April): 49.

Institute of Management Accountants. 1998. Accountants on call and IMA name financial executives of the year. Management Accounting (June): 20, 22-23.

Institute of Management Accountants. 1998. Case studies. Management Accounting (January): 55-57.

Institute of Management Accountants. 1998. Case studies. Management Accounting (March): 55-56, 58, 60.

Institute of Management Accountants. 1998. Case studies. Management Accounting (July): 49-50.

Institute of Management Accountants. 1998. Case studies. Management Accounting (December): 57-60.

Institute of Management Accountants. 1998. Fixed asset vendor listing. Management Accounting (July): 48.

Institute of Management Accountants. 1998. Leaving a legacy: Case study. Management Accounting (June): 58.

Institute of Management Accountants. 1998. Pam Prinz Stewart, IMA President. Management Accounting (August): 20-22, 24.

Institute of Management Accountants. 1998. Richard M. Swanson, IMA executive director. Management Accounting (April): 8.

Institute of Management Accountants. 1998. The new breed. Management Accounting (August): 47-50. (The hybrid finance/IT manager).

Institute of Management Accountants. 1999. Financial software buyer's guide. Management Accounting (February): 46-81. (Includes 7 case studies, a 6 page vendor list and several pages of product reviews).

Isenberg, H. 1993. Nonprofit training for profitable careers. Management Accounting (October): 54.

Jablonsky, S. F. and M. W. Dirsmith. 1979. Is financial reporting influencing internal decision making? Management Accounting (July): 40-44.

Jablonsky, S. F. and P. J. Keating. 1995. Financial managers: Business advocates or corporate cops? Management Accounting (February): 21-25.

Jackson, C. B. 1978. Trust fund accounting for multi-employer trust funds. Management Accounting (October): 49-54.

Jacobs, F. A. and H. C. Herring III. 1976. The impact of proposed CASB standards. Management Accounting (September): 13-14, 18.

Jackson, D. H. 1974. New product management. Management Accounting (July): 54-56.

Jackson, J. B. 1976. Do tax shelters really reduce taxes? Management Accounting (May): 43-45.

Jaenicke, H. R. and P. A. McConnell. 1978. A prospectus for auditors' responsibilities: The report of the Cohen commission. Management Accounting (May): 19-24, 29.

Jaggi, B. 1976. Human resources are assets. Management Accounting (February): 41-42.

Jahn, J. J. and D. E. Norberg. 1968. The Barchris decision - Liability for all. Management Accounting (November): 54-56. (Related to officer and director liability for the SEC registration statement).

James, D. 1974. Proposed budget-auditing standards. Management Accounting (May): 30-32, 36.

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.

Janell, P. A. and R. M. Kinnunen. 1980. Portrait of the division controller. Management Accounting (June): 15-19, 24.

Janusky, D. R. 1985. Plant forecasting at Burroughs. Management Accounting (March): 59-62.

Jardine, L. L. and R. W. Luecke. 1985. FAS 81: Disclosing postretirement benefits. Management Accounting (October): 51-54.

Jarett, I. M. 1968. An approach to management training: The management matrix. Management Accounting (February): 8-10.

Jarnagin, B. D. and T. Y. Chung. 1988. Understanding the accounting for defined benefit pension plans. Management Accounting (September): 34-42.

Jarrett, A. P. 1966. We control costs at their source. Management Accounting (February): 30-35.

Jarrett, A. P. 1971. Manufacturing power substations: An accounting practice report. Management Accounting (March): 39-42.

Jarvis, K. 1997. Demystifying computer viruses. Management Accounting (April): 24, 26, 28, 30-31.

Jaskie, W. E. 1974. Pension fund accounting. Management Accounting (June): 43-45.

Jasinowski, J. J. 1988. After the crash. Management Accounting (January): 12-15.

Jauch, R. and M. Skigen. 1974. Human resource accounting: A critical evaluation. Management Accounting (May): 33-36.

Jayson, S. 1985. Filing into the future with EDGAR. Management Accounting (June): 20-23.

Jayson, S. 1985. Motivating high performance - NAA's 6th annual controller's conference. Management Accounting (January): 62-63.

Jayson, S. 1985. Tax reform and its impact. Management Accounting (March): 20-28, 62.

Jayson, S. 1986. Cost accounting for the '90s. Management Accounting (July): 58-59.

Jayson, S. 1986. IFAC's traveling salesman. Management Accounting (October): 22-25.

Jayson, S. 1987. Goldratt & Fox: Revolutionizing the factory floor. Management Accounting (May): 18-22.

Jayson, S. 1987. NAA's bold step: just in time. Management Accounting (July): 19-20.

Jayson, S. 1987. NAA/SMAC controller's conference: Controllers who plead they were just following orders are violating a public trust, says attorney. Management Accounting (January): 74-75.

Jayson, S. 1988. Pension update: An interview with Larry B. Wiltse. Management Accounting (September): 20-22.

Jayson, S. 1988. Victor Earle, accountants' defender. Management Accounting (April): 53-55.

Jayson, S. 1990. When you lose your job. Management Accounting (May): 25-27.

Jayson, S. 1992. Focus on people - Not cost. Management Accounting (September): 28-33. (Interview with Tom Johnson within Johnson's article on pp. 26-35).

Jayson, S. 1992. What's new in controlling corporate travel expenses? Management Accounting (August): 29-31.

Jayson, S. 1993. Career forecast for the 90's. Management Accounting (June): 38-40.

Jayson, S. 1993. Health care reform: A question of cost. Management Accounting (November): 29-30.

Jayson, S. 1993. OBRA '93: The good & bad for corporate taxpayers. Management Accounting (December): 19-20. (Omnibus Revenue Reconciliation Act).

Jayson, S. 1993. Playing on the management team. Management Accounting (March): 24.

Jayson, S. 1994. Edgar update: No more fear of filing. Management Accounting (March): 24-26.

Jayson, S. 1994. Fax survey results: ABC is worth the investment. Management Accounting (April): 27.

Jayson, S. and K. Williams. 1985. CMA: Progress and prospects. Management Accounting (November): 22-27.

Jayson, S. and K. Williams. 1986. Women in management accounting: Moving up ...slowly. Management Accounting (June): 20-24, 63-64.

Jayson, S. and K. Williams. 1989. The women's perspective. Management Accounting (July): 50-51.

Jayson, S. and R. F. Randall. 1989. Career planning for the 90's. Management Accounting (May): 16-19.

Jean, W. H. 1968. Operations research for the accountant. Management Accounting (February): 27-31.

Jenkins, D. O. 1970. Pitfalls in using discounted cash flows for mutually exclusive proposals. Management Accounting (October): 33-37.

Jenkins, M. E. and L. E. Robinson. 1985. The corporate audit committee. Management Accounting (December): 31-35.

Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.

Jensen, H. L. 1982. Cost analyses of commercial bank portfolios. Management Accounting (October): 47-51, 79.

Jensen, H. L. 1983. Allocating tax liabilities in consolidated returns. Management Accounting (June): 56-62.

Jensen, J. A. and H. G. Larson. 1980. Records management for pollution abatement programs: Meeting EPA requirements. Management Accounting (March): 37-41, 49.

Jensen, W. S. 1973. Problem identification in accounting research. Management Accounting (December): 49-52. (Uses Venn diagrams).

Jessee, K. 1979. Woodland Hospital computerizes to reduce administrative costs. Management Accounting (July): 37-39.

Joehnk, M. D. and G. R. McGrail. 1977. Benefit-cost ratios for family practice residency centers. Management Accounting (February): 41-46.

Johanson, H. J. 1990. Preparing for accounting system changes. Management Accounting (July): 37-41.

John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.

John, R. C. 1976. Improve your technical writing. Management Accounting (September): 49-52.

Johns, C. M. 1971. Credit information: A management tool. Management Accounting (September): 27-30.

Johnson, B. 1983. Should you convert to in-house EDP? Management Accounting (September): 52-57.

Johnson, B. 1984. Why your company needs three accounting systems. Management Accounting (September): 39-46.

Johnson, D. A. and K. Pany. 1981. Expose or cover-up: Will an employee blow the whistle? Management Accounting (July): 32-36.

Johnson, D. A., S. Kaplan and B. B. Hook. 1983. Looking for Mr. Overhead: An expanded role for management accountants. Management Accounting (November): 65-68.

Johnson, E. A. 1972. The controllership function. Management Accounting (March): 45-48.

Johnson, F. P. and C. F. Muenzberg. 1980. Can cost analysis improve your mortgage loan function? Management Accounting (February): 22-25.

Johnson, H. S. 1967. Internal auditing in the goal oriented firm. Management Accounting (May): 41-49.

Johnson, H. T. 1988. Activity based information: A blueprint for world class management accounting. Management Accounting (June): 23-30. (Summary).

Johnson, H. T. 1992. It's time to stop overselling activity-based concepts. Management Accounting (September): 26-35. (Summary).

Johnson, H. T. and D. A. Loewe. 1987. How Weyerhaeuser manages corporate overhead costs. Management Accounting (August): 20-26.

Johnson, H. T. and R. S. Kaplan. 1987. Rise and fall of management accounting. Management Accounting (January): 22-30.

Johnson, H. V. 1976. Merchant-accountants. Management Accounting (October): 57-61.

Johnson, J. R., R. R. Rice and R. A. Roemmich. 1980. Pictures that lie: The abuse of graphs in annual reports. Management Accounting (October): 50-56.

Johnson, L. E. 1982. Using LIFO to measure performance. Management Accounting (December): 28-31.

Johnson, L. T. 1977. Current replacement costs and potential managerial benefits. Management Accounting (December): 31-36.

Johnson, M. K. 1968. A system of modified direct costing for planning and control. Management Accounting (June): 51-56. (Related to alleviating problems in the conversion to direct costing).

Johnson, P. L. and P. A. Dierks. 1982. What are women accountants really like? Management Accounting (March): 24-28, 46.

Johnson, R. D. and J. J. Beren. 1973. Commodity straddle: A viable tax-shelter. Management Accounting (November): 35-37, 44.

Johnson, R. T. and M. Benis. 1975. The premature retirement of debt. Management Accounting (January): 43-44, 47.

Johnson, S. C. 1973. An accounting system for joint ventures. Management Accounting (April): 37-38.

Johnson, S. D. 1998. The ABCs of the electric utility industry. Management Accounting (November): 25-26, 28, 30-32.

Johnson, S. J. and M. J. Raymond. 1994. Controlling end-user computing. Management Accounting (September): 66-69.

Jones, D. J. 1991. JIT & the EOQ model: Odd couple no more. Management Accounting (February): 54-57.

Jones, G. K. 1969. Capital budgeting: A modified approach to simplify sound investment decisions. Management Accounting (March): 33-34.

Jones, G. M. 1968. Some problems in accounting for land development. Management Accounting (August): 27-33.

Jones, G. M. 1968. But is it income? Management Accounting (February): 42-45.

Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.

Jones, G. M. and S. A. Awad. 1972. The use of accounting techniques in small firms. Management Accounting (February): 41-44.

Jones, J. W. 1970. Pitfalls of misinformation: A case study. Management Accounting (June): 17-19, 23.

Jones, J. W. 1971. Accounting for amusement parks. Management Accounting (April): 20-21.

Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.

Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.

Jones, J. W. 1978. Rainbows, catfish, and other cash crops. Management Accounting (September): 43-46.

Jones, L. 1988. Competitor cost analysis at Caterpillar. Management Accounting (October): 32-38.

Jones, L. F. 1991. Product costing at Caterpillar. Management Accounting (February): 34-35, 38-42.

Jones, P. A. 1971. The computer: A cost-benefit analysis. Management Accounting (July): 23-25, 51.

Jones, R. G. Jr. 1979. Analyzing initial and growth financing for small businesses. Management Accounting (November): 30-34, 38.

Jones, R. G. Jr. 1982. You can call it earnings, you can call it income, or ... Management Accounting (May): 16-21, 38.

Jones, R. H. 1973. The challenge of capital attraction. Management Accounting (June): 52-53, 58.

Jones, R. K. 1969. Integrated budget: A tool for planning and control. Management Accounting (June): 78-79.

Jones, R. L. 1966. Cost control for engineering programs. Management Accounting (June): 25-32.

Jones, W. 1970. A procedure to find optimal overrun quantity. Management Accounting (February): 35-36. (An application of decision theory).

Jones, W. V. 1972. Setting up production standards. Management Accounting (August): 37-38.

Joplin, B. 1967. Can the accountant manage EDP? Management Accounting (November): 3-7.

Joplin, B. 1970. What business are we in? Information! Management Accounting (April): 36-39.

Jordan, R. B. 1969. Negotiating overhead expense with confidence. Management Accounting (December): 35-39. (Related to contracts for mass-produced components).

Jordan, R. B. 1977. Planning, organizing and conducting the annual physical inventory. Management Accounting (August): 33-36.

Jordan, R. B. 1984. Cost reduction: A 'get tough' action plan. Management Accounting (May): 37-43, 46.

Jordan, R. E. 1992. What does it take to pass the CMA exam? Management Accounting (April): 38-39.

Joslin, D. E. 1998. Installing a new system: 11 commandments. Management Accounting (December): 32-34, 36.

Joyce, J. E. 1968. The overhead mystique. Management Accounting (November): 43-46.

Judd, F. 1970. An approach to interim reporting. Management Accounting (October): 21-22, 41.

Judd, F. 1974. Organizing for forward motion. Management Accounting (April): 23-24.

Juers, D. A. 1967. Statistical significance of accounting variances. Management Accounting (October): 20-25.

Juskow, D. J. 1983. Is your credit policy effective? Management Accounting (February): 34-36.

Kadel, J. H. 1972. Contribution reporting. Management Accounting (November): 40-46.

Kaercher, J. E. 1972. A general retrieval system. Management Accounting (December): 27-30.

Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.

Kalagnanam, S. and S. K. Schmidt. 1996. Analyzing capital investments in new products. Management Accounting (January): 31-36.

Kalkbrenner, K. K., W. C. Kremer and D. D. Smith. 1989. Why managers need three bottom lines. Management Accounting (July): 21-25. (Cash, profit, and return on assets).

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kaminiski, J. E. 1965. EDP self-evaluation. Management Accounting (November): 27-29.

Kanaga, W. S. 1977. Inflation, instability and accounting. Management Accounting (March): 15-18.

Kaplan, J. M. 1990. Ghosts of Christmas future. Management Accounting (June): 41-42.

Kaplan, J. M. and W. K. Perry. 1991. The high cost of corporate crime. Management Accounting (December): 43-46.

Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).

Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kapnick, H. 1972. Responsibilities of the accounting profession. Management Accounting (March): 21-24, 35. (Three crucial issues discussed by the Chairman of Arthur Andersen & Company: Accounting principles and financial reporting, independence, and financial disclosures by accounting firms).

Karchner, Q. L. Jr. 1980. How one plant automated its collection of data. Management Accounting (September): 45-48.

Kare, D. D. and C. D. Wiggins. 1987. How to estimate the effect of a stock repurchase. Management Accounting (May): 55-57.

Kasper, L. J. 1977. Evaluating the cost of financial leases. Management Accounting (May): 43-51.

Kastantin, J. T. 1986. Revolving credit: Not just for the Fortune 500. Management Accounting (August): 50-53.

Kauder, W. F. Jr. 1994. Should your firm go to Mexico? Management Accounting (May): 34-37.

Kawada, M. and D. F. Johnson. 1993. Strategic management accounting - Why and how. Management Accounting (August): 32-38.

Kay, P. W. and R. O. Wagner. 1967. Is there an optimum verification cycle of property records? Management Accounting (December): 25-32.

Kee, R. and O. Feltus. 1982. The role of abandonment value in the investment decision. Management Accounting (August): 34-35, 38-41.

Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements).

Keegan, D. P. and S. W. Portik. 1995. Accounting will survive the coming century, won't it? Management Accounting (December): 24-29.

Keegan, D. P., R. G. Eiler and C. R. Jones. 1989. Are your performance measures obsolete? Management Accounting (June): 45-50.

Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.

Keeling, D. 1997. The EMU time bomb. Management Accounting (September): 34-37. (Discussion of the European Union's Economic and Monetary Union and the euro).

Keenan, J. P. and C. A. Krueger. 1992. Whistleblowing and the professional. Management Accounting (August): 21-24.

Keesee, D. G. 1970. An alternative to hedging in foreign investments. Management Accounting (July): 74-76.

Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.

Keister, O. R. 1975. LIFO and inflation. Management Accounting (May): 27-31.

Keister, O. R. 1983. Cable TV: Clearing up the financial picture. Management Accounting (April): 43-47.

Keister, O. R. 1985. Test your acronym skills. Management Accounting (August): 68-70.

Keller, D. and P. Krause. 1990. 'World class' down on the farm. Management Accounting (May): 39, 42-45.

Keller, I. W. 1967. Controlling contribution. Management Accounting (June): 21-32. (Related to handling capacity cost changes).

Keller, I. W. 1967. The accountant's role in the expanding international economy. Management Accounting (February): 3-7.

Keller, I. W. 1969. The link between accounting and management. Management Accounting (June): 36-40.

Keller, I. W. 1973. Concepts, standards, and rules. Management Accounting (May): 13-15, 25.

Keller, I. W. 1975. Planning corporate social performance. Management Accounting (June): 19-24.

Keller, I. W. 1976. All accounting is management accounting. Management Accounting (November): 13-15.

Keller, T. F. 1969. Another look at financial disclosure. Management Accounting (February): 19-22.

Kelley, E. H. 1985. Toward better collections. Management Accounting (September): 30-34.

Kelley, E. H. 1987. Strategies for a successful job search. Management Accounting (October): 32-34.

Kelley, P. J. and J. A. Collins. 1984. Good Stuff Bakery: Making more 'Dough' via computer control. Management Accounting (February): 26-30.

Kelly, E. M. and M. R. Sussman. 1966. Operating leverage: A clarification. Management Accounting (October): 34-35.

Kelly, R. R. 1967. Sales and use taxation in interstate commerce. Management Accounting (March): 29-35.

Kelly, R. R. 1969. Growing role of corporate tax administration. Management Accounting (March): 47-50.

Kelly, W. E. 1971. Computer systems: Slaves or masters? Management Accounting (October): 9-11.

Kelly, W. H. 1975. Cost accounting and control of routine operations. Management Accounting (November): 15-18.

Kelso, R. L. and R. R. Elliott. 1969. Bridging communications gap between accountants and managers. Management Accounting (November): 41-43.

Kemp, P. S. 1966. Post-completion audits of capital investment projects. Management Accounting (August): 49-54.

Kemp, P. S. 1968. Contribution margin reporting for diversified companies. Management Accounting (May): 14-17.

Kemp, P. S. 1973. A further look at fairness in accounting. Management Accounting (January): 15-16, 28.

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Keys, D. E. 1986. Six problems in accounting for N/C machines. Management Accounting (November): 38-39, 42-47.

Keys, D. E. and K. F. Reding. 1992. Statistical process control: What management accountants should know. Management Accounting (January): 26-30.

Keys, D. E. and R. J. Lefevre. 1995. Departmental activity-based management. Management Accounting (January): 27-30. (Summary).

Khtaian, G. A. 1977. Strategic and financial models for a utility. Management Accounting (June): 47-51.

Kiefer, G. H. 1972. Systems auditing with test decks. Management Accounting (June): 14-18.

Killough, L. N. 1970. Systems framework for capital expenditure program development. Management Accounting (October): 29-32.

Killough, L. N. 1972. Does management accounting have a theoretical structure? Management Accounting (April): 20-22.

Kilvington, K. W. 1975. The management accountant: A British study. Management Accounting (May): 32-38.

Kilzer, J. R. and G. G. Glausser. 1984. Closing the small business management gap. Management Accounting (May): 57-61.

Kim, I. and A. T. Sadhwani. 1991. Is your inventory really all there? Management Accounting (July): 37-40.

Kim, I. and J. Song. 1990. U.S., Korea, & Japan: Accounting practices in three countries. Management Accounting (August): 26-30.

Kim, I. and M. J. Lenard. 1989. Office technology: FAX for accountants. Management Accounting (November): 50-52.

Kim, K. J. and M. M. K. Fleming. 1989. Where did the cash go? Management Accounting (July): 39-43. (Related to preventing small business employee theft).

Kim, S. H. 1977. An integer programming model for direct foreign investment projects. Management Accounting (April): 47-50.

Kim, S. H. 1979. Making the long-term investment decision. Management Accounting (March): 41-49.

Kim, S. H. and E. J. Farragher. 1981. Current capital budgeting practices. Management Accounting (June): 26-30. (Survey of Fortune 1000 companies).

Kim, S. H. and T. Crick. 1984. How non-U.S. MNCs practice capital budgeting. Management Accounting (January): 28-31.

Kim, S. H., T. Crick and S. H. Kim. 1986. Do executives practice what academics preach? Management Accounting (November): 49-52. (Related to using DCF and other quantitative methods).

Kimelman, J. 1969. Material mix and yield variances. Management Accounting (February): 42-43.

Kimes, J. D. 1977. Handling stress in the accounting profession. Management Accounting (September): 17-23.

Kimes, J. D. 1984. Are you really managing your inventory? Management Accounting (February): 70-73, 77.

Kimes, J. D. 1985. Donating inventory can improve profitability. Management Accounting (February): 38-41.

Kimes, J. D. 1987. Making your meetings count. Management Accounting (January): 56-59.

Kimes, J. D. 1988. 20 Attributes of an effective manager. Management Accounting (July): 50-53.

Kimes, J. D. 1993. Too many bosses. Management Accounting (June): 44-45.

Kimes, J. D. 1998. Why you should attend the annual conference. Management Accounting (March): 66-67.

King, A. M. 1966. Accounting problems raised by a foreign subsidy. Management Accounting (July): 23-29.

King, A. M. 1968. The choice of a foreign exchange rate. Management Accounting (April): 11-13.

King, A. M. 1969. Budgeting foreign exchange losses. Management Accounting (October): 39-41.

King, A. M. 1970. Check-account payroll system. Management Accounting (June): 49-50.

King, A. M. 1975. Fair value reporting. Management Accounting (March): 25-30.

King, A. M. 1976. Price-level restatement: Solution or problem? Management Accounting (November): 16-18.

King, A. M. 1991. The current status of activity-based costing: An interview with Robin Cooper and Robert S. Kaplan. Management Accounting (September): 22-26.

King, A. M. 1992. Let's make America competitive. Management Accounting (May): 24-27. (Related to high-tech investments).

King, A. M. 1992. The IRS's new neutron bomb. Management Accounting (December): 35-38. (Section 482 related to transfer pricing and tax shifting).

King, A. M. 1993. Risky business: Defense contractors after the cold war. Management Accounting (October): 47-51.

King, A. M. 1994. Asset impairment. Management Accounting (March): 36-39. (Discussion of the FASB's exposure draft Accounting for the Impairment of Long-lived Assets).

King, A. M. 1996. Asset impairment - FASB gets it right. Management Accounting (January): 26-30.

King, A. M. and J. Cook. 1990. Brand names: The invisible assets. Management Accounting (November): 41-45.

King, A. M. and J. F. Chironna. 1989. Fraudulent financial reporting: Raise the ante. Management Accounting (March): 27-29.

King, A. M. and M. B. Youngers. 1991. Let the buyer beware. Management Accounting (November): 24-25.

King, A. W. 1975. Fair-value accounting. Management Accounting (October): 24-26.

King, E. B. 1968. A control system of profitability of new products. Management Accounting (July): 35-42.

Kinney, R. L. 1980. Why pension funds are looking at real estate. Management Accounting (April): 15-19.

Kipust, A. and P. Lawson. 1989. Office technology: How calculators complement computers. Management Accounting (November): 53-54.

Kirk, D. J. 1976. The FASB: Serving its constituency. Management Accounting (June): 11-14, 25.

Kirk, D. J. 1978. Business and the FASB: The need for effective interaction. Management Accounting (September): 17-20, 27.

Kirk, D. J. 1985. Impact of management accounting on GAAP. Management Accounting (July): 26-30, 59.

Kirsch, R. J. and S. Sakthivel. 1993. Capitalize or expense? Management Accounting (January): 38-43.

Kirschbaum, R. T. 1972. Measuring profitability in the equipment rental business. Management Accounting (January): 41-45.

Klammer, T. 1993. Improving investment decisions. Management Accounting (July): 35-36, 41-43.

Klein, L. and R. M. Jacques. 1991. 'Pillow talk' for productivity. Management Accounting (February): 47-49. (Related to using bar codes and EDI).

Klein, R. B. 1972. Inter-country purchasing power index numbers. Management Accounting (August): 28-32.

Klimas, A. J. 1997. Reengineering in the real world. Management Accounting (May): 30-32, 34-36.

Klingler, J. P. and J. B. Savage. 1988. Deciphering the new accounting for income tax rules. Management Accounting (August): 32-38.

Klipper, H. 1978. Breakeven analysis with variable product mix. Management Accounting (April): 51-54.

Kneer, D. C. and J. W. Wilkinson. 1984. Data-base management systems: Do you know enough to choose? Management Accounting (September): 30-35,38.

Knight, L. G. 1995. Reporting cash transactions. Management Accounting (July): 41-45.

Knight, R. A. and L. G. Knight. 1993. Pay the IRS first, or else! Management Accounting (December): 28-32.

Knight, R. A. and L. G. Knight. 1993. Planning: The key to small business survival. Management Accounting (February): 33-34.

Knight, R. A., L. G. Knight and M. Winter II. 1992. Tax planning for pension plans. Management Accounting (February): 47-51.

Knight, R. E. and D. R. Zook. 1982. Controllers and CPAs evaluate relevance of education topics. Management Accounting (November): 30-34.

Knight, R. N. and G. B. Tomlinson. 1976. The internal auditor and the annual audit. Management Accounting (December): Management Accounting (December): 27-28.

Knippen, J. T. and T. B. Green. 1990. Coaching. Management Accounting (May): 36-38.

Knippen, J. T., T. B. Green and K. Sutton. 1992. Getting faster decisions from your boss. Management Accounting (July): 47-50.

Knobloch, J. J., D. C. Schindler and J. R. Blotzer. 1970. Maintenance work authorization and control. Management Accounting (May): 19-22.

Knorr, R. M., L. L. F. Schleifer and G. T. Friedlob. 1993. Managing employee benefit plans. Management Accounting (November): 49-51.

Knortz, H. C. 1975. The new financial environment. Management Accounting (March): 13-18, 35.

Knox, B. A. and D. J. Robinson. 1990. Riverside Medical Center: Everyone's satisfied. Management Accounting (April): 30-31. (Related to establishing a day care center).

Koch, D. G. 1980. A plan for distributing deferred compensation to high-bracket executives. Management Accounting (April): 30-33.

Kochanek, R., B. Prodhan and H. Wyman. 1985. CMAs can learn from the U.K. experience. Management Accounting (November): 38-43, 64.

Koehler, R. W. 1968. The relevance of probability statistics to accounting variance control. Management Accounting (October): 35-41.

Koehler, R. W. 1969. Statistical variance control: Through performance reports and on-the-spot observation. Management Accounting (December): 42-46. (A case study related to the statistical analysis of variances and the limitations of using performance reports as control devices).

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Koeppen, D. R., C. E. Bain and K. B. Walker. 1990. Are early retirement plans cost effective? Management Accounting (April): 34-37.

Koester, R. J. and L. K. Anderson. 1983. Accounting for plant removal costs: A solution. Management Accounting (November): 75-80.

Kogan, A., E. F. Sudit and M. A. Vasarhelyi. 1997. Management accounting in the era of electronic commerce. Management Accounting (September): 26, 28-30.

Kokula, J. F. 1986. The many roles of the plant controller. Management Accounting (May): 38-41.

Kokula, J. F. 1994. Selling your product line. Management Accounting (January): 49-52.

Kole, M. A. 1988. Controlling costs with a database system. Management Accounting (June): 31-35.

Kollaritsch, F. P. 1968. Job migration patterns of accountants. Management Accounting (September): 52-55.

Kollaritsch, F. P. 1970. Unbalanced bidding vs. income and performance measurement. Management Accounting (May): 34-37.

Kolmin, F. W. and M. J. Cerullo. 1973. Measuring productivity and efficiency. Management Accounting (November): 32-34.

Konrath, L. F. 1972. Foreign exchange versus purchasing power gains and losses. Management Accounting (May): 41-43.

Konstans, C. 1968. The potential of multiple-access-computer service bureaus. Management Accounting (March): 37-42.

Korf, J. H. 1969. Management accounting control by remote output. Management Accounting (November): 44-47.

Kostolansky, J. C. 1977. Budget control at Corning Glass Works. Management Accounting (November): 21-24, 29.

Koval, E. 1983. Groundbreaking at Montvale. Management Accounting (October): 82-83.

Koven, J. 1996. Making the move to client/server. Management Accounting (February): 20-21.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Kovlak, D. L. 1986. What you should know about repos. Management Accounting (May): 52-56. (Repos refers to repurchase agreements).

Kozik, E. 1966. Computer augmentation of managerial reasoning. Management Accounting (December): 35-43.

Koziol, D. S. 1988. How the constraint theory improved a job-shop operation. Management Accounting (May): 44-49.

Krafft, J. E. 1967. A payback approach to an integrated business system. Management Accounting (September): 50-54.

Kraft, K. K. 1983. Measuring production efficiency. Management Accounting (June): 40-43. (Discussion of standards, productivity and variances.)

Kraft, W. H. Jr. 1971. Multiple regression analysis for labor rates. Management Accounting (January): 50-53.

Krallinger, J. C. 1998. Make your next acquisition successful. Management Accounting (September): 16-18, 20-21. (Finding and correcting fatal flaws that can torpedo a potential merger).

Kralovetz, R. G. 1996. A guide to successful outsourcing. Management Accounting (October): 32-34, 36, 38.

Kramer, J. L. 1974. Accounting theory: Revolution or evolution? Management Accounting (April): 31-34.

Kramer, R. 1970. A control program for construction projects. Management Accounting (October): 38-41.

Krasney, M. 1971. Accounting controls for corporate EDP costs. Management Accounting (March): 17-18, 26.

Krause, P. and D. E. Keller. 1988. Bringing world-class manufacturing and accounting to a small company. Management Accounting (November): 28-33.

Kravitz, B. J. 1968. The standard cost review - A seldom used management tool. Management Accounting (August): 33-36.

Kress, T. C. 1984. Management principles revisited - Or how dad ran his grocery store. Management Accounting (February): 46-49.

Kreuze, J. G. and G. E. Newell. 1994. ABC and life-cycle costing for environmental expenditures. Management Accounting (February): 38-42.

Kreuze, J. G., G. E. Newell and S. J. Newell. Environmental disclosures: What companies are reporting. Management Accounting (July): 37-40, 42-43.

Krilich, J. H. 1976. A look at the copper industry. Management Accounting (March): 37-38.

Krogstad, J. L. and J. K. Harris. 1974. The CMA examination: A content analysis. Management Accounting (October): 21-23.

Kronquist, S. L. and N. Newman-Limata. 1990. Reporting corporate cash flows. Management Accounting (July): 31, 34-36.

Krueger, C. A. and R. L. Townsend. 1988. The controller's role in controlling construction costs. Management Accounting (December): 38-42.

Krueger, D. A. and J. M. Kohlmeier. 1972. Financial modeling and 'what if' budgeting. Management Accounting (May): 25-30.

Krumwiede, K. R. 1998. ABC: Why it's tried and how it succeeds. Management Accounting (April): 32-34, 36, 38. (Summary).

Krupnicki, M. and T. Tyson. 1997. Using ABC to determine the cost of servicing customers. Management Accounting (December): 40-42, 44-46. (Small business).

Krupp, J. A. G. 1977. Obsolescence: The neglected factor. Management Accounting (September): 36-40.

Krupp, J. A. G. 1999. Avoiding inventory "shrinks". Management Accounting (February): 33-35.

Kucic, A. R. and S. T. Battaglia. 1981. Matrix accounting for the statement of changes in financial position. Management Accounting (April): 27-32.

Kuhlman, A. A. 1993. 401(K) start-up at Flight Suits. Management Accounting (November): 60-63.

Kujawa, D. 1971. A banker's approach to business loans. Management Accounting (June): 24-27.

Kulczycki, G. 1997. Information security. Management Accounting (December): 18, 20-22, 24. (Basic guidelines).

Kulesza, C. S. 1994. The faculty internship program at ITT Automotive. Management Accounting (July): 43-46.

Kulesza, C. S. and G. Siegel. 1997. It's not your father's management accounting! Management Accounting (May): 56-59. (Survey).

Kunkel, J. G. 1974. Continuous auditing by exception. Management Accounting (July): 45-48.

Kunz, D. A. 1992. 3M revisited: Evolving for the 90's. Management Accounting (October): 37-40. (Survey on global issues related to controllers).

Kunz, D. A. and K. A. Russell. 1996. 1996 Student case competition: What's it worth? Management Accounting (January): 48-51.

Ky, L. 1983. Making the right cost distribution decision. Management Accounting (July): 38-40.

Kyd, C. W. 1981. Managing the financial demands of growth. Management Accounting (December): 33-35, 38-41.

Labrack, B. D. 1994. Small business controller. Management Accounting (November): 38-41.

Labus, H. L. 1968. The fusion of cost accounting and industrial engineering. Management Accounting (November): 57-59.

Ladd, E. 1985. How to evaluate financial software. Management Accounting (January): 39-42.

Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.

Lamb, E. M. 1967. In-house staff training and development programs. Management Accounting (March): 35-37.

Lambers, G. W. 1966. Computers used as accounting tools. Management Accounting (January): 29-37.

Lambert, D. M. 1978. The distribution channels decision: A problem of performance measurement. Management Accounting (June): 60-63.

Lambert, D. M. and B. J. La Londe. 1976. Inventory carrying costs. Management Accounting (August): 31-35.

Lambert, D. M. and H. M. Armitage. 1979. Distribution costs: The challenge. Management Accounting (May): 33-37, 45.

Lambert, J. C. 1974. Proposed code of professional conduct. Management Accounting (February): 19-22.

Lambert, P. E. 1977. Accrediting specialties in public accounting: A logical step. Management Accounting (March): 19-22.

Lammert, T. B. and G. J. Stratis. 1987. Uniform capitalization rules are here to stay. Management Accounting (December): 31-33.

Lammert, T. B. and R. Ehrsam. 1987. The human element: The real challenge in modernizing cost systems. Management Accounting (July): 32-37.

Lampe, J. C. 1971. The trend toward automated capital investment decisions. Management Accounting (April): 37-42.

Lampe, J. C. 1977. Electronic funds transfer systems. Management Accounting (March): 37-41.

Lampe, J. C. and K. R. Earnest. 1984. Motivation: A key to accountant's productivity and turnover. Management Accounting (February): 50-55. (Survey).

Lander, G. H. and A. Reinstein. 1986. Improving the management accountant's education. Management Accounting (March): 66-67.

Lander, G. H. and M. E. Bayou. 1992. Does ROI apply to robotic factories? Management Accounting (May): 49-53.

Lander, G. H., M. T. Cronin and A. Reinstein. 1990. In defense of the management accountant. Management Accounting (May): 54-57.

Landry, S. P., L. M. Wood and T. M. Lindquist. 1997. Can ABC bring mixed results? Management Accounting (March): 28-30, 32-33. (Summary).

Lang, F. R. 1975. Cost accounting standards and financial auditing. Management Accounting (April): 21-23.

Lang, R. C. and C. F. Lursen. 1970. The captive finance company: Profitability and control reporting. Management Accounting (May): 45-50.

Langenderfer, H. Q. 1965. Management accounting in the United Arab Republic (Egypt). Management Accounting (November): 47-50.

Lange, O. K. 1975. Counting chickens before and after they hatch. Management Accounting (November): 35-36.

Langer, C. 1971. Derivations of accounting terminology. Management Accounting (March): 43-44.

Lankford, P. and C. Cook. 1986. The 'vital few' saves costs. Management Accounting (August): 54-55, 62. (A dental manufacturer uses a technique referred to as 80/20 managing, reporting, and production control).

Largay, J. A. III and F. K. Levy. 1978. Using segment reporting and input-output analysis for managerial planning. Management Accounting (November): 46-49, 55.

Larimore, L. K. 1974. Break-even analysis for higher education. Management Accounting (September): 25-28.

Larracey, S. A. 1982. Hospital planning for cost-effectiveness. Management Accounting (July): 44-48.

Larris, A. J. 1993. Careers in chaos. Management Accounting (June): 36-38.

Larson, B. 1976. LIFO reports current position. Management Accounting (February): 34-36.

Larson, G. N. 1994. A crisis of confidence in financial reporting. Management Accounting (February): 52-54.

Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Larson, R. S. 1993. A prescription for U.S. health care. Management Accounting (November): 35, 38-39.

Larson, S. and C. M. Merz. 1978. Operations research at Boise Cascade. Management Accounting (February): 33-36, 43.

Larson, S. A. 1993. Selecting a new payroll/human resources information system. Management Accounting (October): 28-31.

Lau, A. H. and H. Lau. 1979. Improving present value analysis with a programmable calculator. Management Accounting (November): 52-58.

Laurent, M. 1988. Protect your pension surplus from interest rate risk. Management Accounting (September): 24-27.

Lauzen, L. 1984. Franchising: Another strategy to start your own business. Management Accounting (July): 50-53.

Lavely, J. A. 1975. Inflation: Does the firm benefit? Management Accounting (June): 16-18.

Lawrence, E. C. 1982. What should banks disclose? Management Accounting (May): 39-40, 45-46.

Lawrence, J. E. and D. Cerf. 1995. Management and reporting of environmental liabilities. Management Accounting (August): 48-54. (Summary).

Lawson, R. 1998. Achieving "net" results. Management Accounting (January): 51-54. (Related to the internet and intranets).

Leach, J. R. 1970. Cost control at a new plant. Management Accounting (February): 23-24.

Leary, N. 1984. Minimizing export cash flow delays. Management Accounting (April): 33-35, 38-39.

Leavitt, G. S. and R. W. Sapp. 1980. Who's minding the store? Inventory control for bars and clubs. Management Accounting (November): 13, 16-24.

Lee, J. Y. 1987. Developing a pricing system for a small business. Management Accounting (March): 50-53.

Lee, J. Y. 1990. Activity-based costing at Cal Electronic Circuits. Management Accounting (October): 36-38.

Lee, J. Y. 1991. The service sector: Investing in new technology to stay competitive. Management Accounting (June): 45-48.

Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.

Lee, L. S. 1966. Feedback - A key to engineering cost control. Management Accounting (September): 45-50.

Lee, M. M. 1988. The challenge of EDP auditing. Management Accounting (March): 52-53.

Lee, R. W. 1967. Top management's challenge to the accountant. Management Accounting (June): 9-13.

Lee, S. B. Jr. 1972. The 1969 tax reform act and employee moving expenses. Management Accounting (January): 31-32, 38.

Le Febvre, C. N. and D. A. Barnes. 1975. A look at annual reports of employee benefit plans. Management Accounting (December): 51-53.

Leitch, R. A., J. B. Barrack and S. H. McKinley. 1980. Controlling your cash resources. Management Accounting (October): 58-63.

Leitner, P. J. 1998. Beyond the numbers. Management Accounting (May): 45-46, 48, 50, 52, 54. (Business assessment model).

Leiter, W. A. 1966. Gauging the plant productivity level. Management Accounting (February): 11-13.

Leivian, G. M. 1980. How to communicate financial data more effectively. Management Accounting (July): 31-34.

Lemke, K. W. 1967. Biased matching concepts of direct costing. Management Accounting (April): 51-54.

Lemke, L. C. Jr. 1968. Status index reporting. Management Accounting (May): 25-34. (Related to project control).

Lemon, J. D. 1971. Problems in mine evaluation. Management Accounting (September): 46-52.

Lenhart, C. D. 1969. Aluminum inventory management system. Management Accounting (June): 72-77.

Lenihan, J. F. 1970. Applied programming packages are growing in importance. Management Accounting (January): 12-14.

Lent, C. W. 1975. The socio-economic assistance program. Management Accounting (August): 11-13, 16.

Leone, B. P. and T. S. Rose. 1987. Installing a microcomputer based accounting system: One company's experience. Management Accounting (May): 34-37. (Related to internal auditing).

Leong, K. C. and J. L. Deur. 1980. Financial planning and accounting control in telephone companies. Management Accounting (July): 19-22.

Lesser, F. E. 1986. Will the real cost please stand up? Management Accounting (November): 29-31. (Related to cost behavior).

Lesser, F. E. 1987. Does your transfer pricing make cents? Management Accounting (December): 43-46.

Levey, G. D. 1974. The second aim. Management Accounting (June): 47-49. (This article is about the make or buy decision at Polaroid Corporation and human relations).

Levine, A. H. 1967. Forecasting techniques. Management Accounting (January): 31-36.

Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.

Levitt, A. 1974. The modern approach to public audits. Management Accounting (February): 44-46.

Levy, L. E. 1969. Off balance sheet financing. Management Accounting (May): 12-14.

Levy, M. A. 1990. Sun Microsystems automates financial reporting. Management Accounting (January): 24-27.

Lewis, E. C. 1969. Successful interface between accounting and management. Management Accounting (March): 19-21.

Lewis, R. J. 1991. Activity-based costing for marketing. Management Accounting (November): 33-35, 38.

Lewis, T. D. 1985. Did you say what you said or did you say what I think you said? Management Accounting (August): 40-41, 44-45.

Li, D. H. 1973. Cost Accounting Standards Board: A progress report. Management Accounting (June): 11-14.

Li, D. H. 1977. Homogeneity and variance allocation. Management Accounting (February): 34-40.

Liao, M. 1976. Equal cost analysis. Management Accounting (April): 51-53.

Liao, M. 1976. Modified payback analysis. Management Accounting (September): 19-21.

Liao, S. S. 1973. Responsibility centers. Management Accounting (July): 46-48.

Liao, S. S. 1974. Human assets, human resources and managerial decisions. Management Accounting (November): 19-22.

Liao, S. S. 1975. Three-step analysis measures productivity. Management Accounting (August): 25-28.

Liao, W. M. 1983. Streamlining small business performance reporting. Management Accounting (April): 25-27.

Liberatore, J. 1987. Stock option plans make sense. 1987. Management Accounting (March): 46-48.

Libes, S. C. 1995. The audition. Management Accounting (July): 33. (Hiring temporary employees for permanent positions).

Libes, S. C. 1996. The perfect match. Management Accounting (June): 49-50. (Hiring staff).

Lillie, J. 1966. A practical method for evaluation of investments. Management Accounting (June): 3-7.

Lindstrom, B. 1977. The saga of an accounting addict. Management Accounting (July): 69.

Lindsey, B. A. 1976. Forecasting for control. Management Accounting (September): 41-43, 52.

Link, R. F. 1970. Sales up, profits down: Sales price lag. Management Accounting (October): 19-20.

Lint, R. J. 1992. ESOP power. Management Accounting (November): 38-41. (Refers to employee stock ownership).

Lippa, V. 1990. Measuring performance with synchronous management. Management Accounting (February): 54-59.

Lippitt, V. G. 1968. Accountants and sales forecasters - Partners for profits. Management Accounting (March): 51-58.

Littrell, E. K. 1971. Optimizing control costs. Management Accounting (April): 22-24.

Littrell, E. K. 1980. Creative accounting: Assets-for-stock: Now you see'em, now you.. Management Accounting (February): 12.

Littrell, E. K. 1980. Creative accounting: Manipulating reserves - The Royal mail caper. Management Accounting (June): 54.

Littrell, E. K. 1980. Creative accounting: "Mickey Mouse" files. Management Accounting (November): 57.

Littrell, E. K. 1980. Creative accounting: Peter, Paul ... and Ponzi. Management Accounting (October): 64 and 70.

Littrell, E. K. 1980. Creative accounting: ROI: The NSM fiasco. Management Accounting (April): 57.

Littrell, E. K. 1980. Creative accounting: Taking a dim view of profits. Management Accounting (March): 60.

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there. Management Accounting (July): 61.

Littrell, E. K. 1980. Creative accounting: The liquid inventory that wasn't there - Part II. Management Accounting (August): 63.

Littrell, E. K. 1980. Creative accounting: The perils of Perini. Management Accounting (January): 10.

Littrell, E. K. 1980. Creative accounting: Toying with disclosure - A Christmas parable. Management Accounting (September): 50.

Littrell, E. K. 1980. Designing a profit-sharing plan for a service company. Management Accounting (October): 47-49, 56.

Littrell, E. K. 1981. Death of an asset - the R & D. blood bath. Management Accounting (January): 63.

Littrell, E. K. 1981. How widespread is creative accounting? Management Accounting (May): 54, 64.

Littrell, E. K. 1981. Ponzi + tax savings = profitable investment. Management Accounting (July): 63.

Littrell, E. K. 1981. Receivables and juries. Management Accounting (November): 70, 73.

Littrell, E. K. 1981. The Westec sting. Management Accounting (February): 56.

Littrell, E. K. 1982. Getting a bang out of inventory. Management Accounting (April): 56.

Littrell, E. K. 1982. Making profit on charity. Management Accounting (February): 64.

Littrell, E. K. 1982. More tips from the track. Management Accounting (November): 66.

Littrell, E. K. 1982. Municipal 'grand opportunities'. Management Accounting (June): 72.

Littrell, E. K. 1982. Tripling your income - and going to the dogs. Management Accounting (August): 68.

Littrell, E. K. 1983. Of double faults and gutter balls. Management Accounting (March): 64.

Littrell, E. K. 1984. High tech: The challenge to management accounting. Management Accounting (October): 33-36.

Littrell, E. K. and R. H. Glen. 1982. Playing the consulting game. Management Accounting (January): 56-60.

Ljungdahl, P. W. 1971. Enterprise account system for agricultural businesses. Management Accounting (April): 31-36.

Lobaugh, J. L. 1996. Paperless payables pays off. Management Accounting (September): 31-35.

Lockwood, D. 1994. Allocating the cost of fringe benefits. Management Accounting (November): 50-53. (Using a chargeback system that reflects actual spending).

Lococo, L. J. 1983. Selecting the right transfer pricing model. Management Accounting (March): 42-45.

Loesch, D. E. and H. Banister. 1967. The accountant's role in value analysis. Management Accounting (November): 52-56.

Loewe, D. 1982. How Weyerhaeuser made its MIS work. Management Accounting (January): 16-20.

Loewe, D. 1989. Quality management at Weyerhaeuser. Management Accounting (August): 36-41.

Logan, G. T. Jr. 1968. The direct costing controversy. Management Accounting (September): 9-12.

Lonergan, T. F. 1965. A factory labor incentive plan in operation. Management Accounting (October): 22.

Loomis, J. L. 1994. Outsmarting the bandits. Management Accounting (October): 45-48. (Related to check fraud).

Loretucci, J. A. 1979. Financial leasing: What's the best replacement cycle? Management Accounting (August): 45-48.

Losh, R. C. 1966. Recovery of costs in public works contracts. Management Accounting (May): 32-34.

Louderback, J. G. and G. E. Manners Jr. 1979. Evaluating risky investment projects. Management Accounting (February): 21-23, 28.

Louderback, J. G. and G. E. Manners Jr. 1981. Integrating ROI and CVP. Management Accounting (April): 33-39.

Loughlin, J. L. 1974. Cattle accounting. Management Accounting (December): 29-35.

Louwers, P. C. 1975. The European public accountant: A different view. Management Accounting (September): 43-46.

Lowe, H. D. 1987. Standards overload: What must be done. Management Accounting (June): 57-61.

Lowe, L. S., C. R. Roberts and J. W. Cagley. 1980. Your sales forecast-marketing budget relationship: Is it consistent? Management Accounting (January): 29-31, 46.

Lowell, R. P. 1972. Usury: What the accountant should know. Management Accounting (February): 29-32.

Lowell, S. B. 1967. Pricing policies and methods. Management Accounting (March): 23-28.

Lowengrub, J. 1967. Internal reporting for motion picture distributors. Management Accounting (July): 45-50.

Lowerre, W. M. 1965. Present profit rate of return as a control device in capital budgeting. Management Accounting (September): 26-29.

Loxton, J. M. 1970. Use of computer to facilitate audit of transportation charges. Management Accounting (January): 16-18.

Lubas, D. P. 1976. Developing a computerized general ledger system. Management Accounting (May): 53-56.

Lucas, H. C. Jr. 1976. The implementation of computer-based models. Management Accounting (February): 49-50.

Lucas, W. H. 1965. Imputed cost for decision making. Management Accounting (November): 18.

Lucas, W. H. and T. L. Morrison. 1981. Management accounting for construction contracts. Management Accounting (November): 59-65.

Lucien, K. 1979. Transfer pricing for the cost of funds in a commercial bank. Management Accounting (January): 23-24, 36.

Luehlfing, M. S. 1993. Driving out inefficiency. Management Accounting (March): 33-36. (Related to parking lot management).

Luepker, L. W. 1969. Budgeting - Boon or bust? Management Accounting (April): 31-32.

Luke, H. D. 1970. Dynamic accounting for effective management. Management Accounting (May): 11-13.

Luh, M. J. Jr. 1972. Forecasting and budgeting in a research firm. Management Accounting (June): 35-39, 42.

Lundquist, W. H. 1967. Accountants face new challenges. Management Accounting (March): 3-9.

Lusch, R. F. and W. F. Bentz. 1979. A variance approach to analyzing changes in return on investment. Management Accounting (February): 29-33.

Lusk, L. A. 1992. Creativity in pension accounting. Management Accounting (March): 31-35.

Lutz, S. A. 1982. Pension plan disclosures: What they mean. Management Accounting (April): 48-54.

Lybrand, Ross Bros. & Montgomery. 1966. The story of a merger. Management Accounting (July): 59-61.

Lynch, E. 1984. Telecommunications: AT&T has a few suggestions. Management Accounting (April): 45-48.

Lynch, T. E. 1970. Responsibility for corporate financial reports. Management Accounting (May): 14-16.

Lynch, T. E. 1972. Reporting requirements for equity securities. Management Accounting (December): 23-26, 30.

Lyon, G. C. 1973. Fixed characteristics of variable costs. Management Accounting (October): 27-30.

Lyzenga, F. A. 1970. Mechanized financial exhibits. Management Accounting (September): 44-47.

Section Two: M-Z

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Note: The original publication started with the December 1919 issue and was titled National Association of Cost Accountants Official Publications. The title was changed to N.A.C.A. Bulletin in 1925 and published as a semimonthly publication (24 issues per volume) through August 1949. The N.A.C.A. Bulletin became a monthly publication with the September 1949 issue.

The title was changed to N.A.A. Bulletin beginning with the July 1957 issue when the name of the organization was changed from National Association of Cost Accountants to National Association of Accountants. The last issue of the N.A.A. Bulletin was the August 1965 issue.

The first issue of Management Accounting was the September 1965 issue. The last issue of Management Accounting was the February 1999 issue.

The title of the publication was changed to Strategic Finance beginning with the March 1999 issue. The name of the organization was changed from National Association of Accountants to Institute of Management Accountants in June of 1991.

Management Accounting Quarterly was first published in the Fall of 1999.