Main Bibliography
Section K: KAA-KAT

KAA-KAT | KAU-KIL | KIM-KOC | KOD-KZ

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

A  |  B  |  C  |  D  |  E  |  F  |  G   |  H  |  I  |  J  |  K  |  L  |  M

N  |  O  |  P  |  Q  |  R  |  S  |  T  |  U  |  V  |  W  |  X Y Z

Kaback, H. 1980. Behind the balance sheet: A case study in accounting analysis. The Accounting Review (January): 144-167.

Kabacoff, R. 2015. R in Action: Data Analysis and Graphics with R. Manning Publications.

Kabanoff, B., R. Waldersee and M. Cohen. 1995. Espoused values and organizational change themes. The Academy of Management Journal 38(4): 1075-1104.

Kabbes, S. M. 1965. Is accounting meeting the challenge in Europe? The Accounting Review (April): 395-400.

Kach, A., C. Busse, A. Azadegan and S. M. Wagner. 2016. Maneuvering through hostile environments: How firms leverage product and process innovations. Decision Sciences 47(5): 907-956.

Kachaner, N., G. Stalk and A. Bloch. 2012. What you can learn from family business. Harvard Business Review (November): 102-106.

Kachelmeier, S. J. 1994. Discussion of an experimental investigation of alternative damage-sharing liability regimes with an auditing perspective. Journal of Accounting Research (Studies on Accounting, Financial Disclosures, and the Law): 131-139.

Kachelmeier, S. J. 1996. Do cosmetic reporting variations affect market behavior? A laboratory study of the accounting emphasis on unavoidable costs. Review of Accounting Studies 1(2): 115-140.

Kachelmeier, S. J. 2009. Annual report and editorial commentary for The Accounting Review. The Accounting Review (November): 2047-2075.

Kachelmeier, S. J. 2009. Editorial: Introduction to a forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 2 unnumbered pages.

Kachelmeier, S. J. 2010. Annual report and editorial commentary for "The Accounting Review". The Accounting Review (November): 2173-2203.

Kachelmeier, S. J. 2011. Annual report and editorial commentary for "The Accounting Review". The Accounting Review (November): 2197-2233.

Kachelmeier, S. J. 2011. Editorial: Introduction to a forum on internal control reporting and corporate debt. The Accounting Review (July): 1129-1130.

Kachelmeier, S. J. 2018. Testing auditor-client interactions without letting auditors and clients fully interact: Comments on Bennett and Hatfield (2018). Accounting, Organizations and Society (68-69): 58-62.

Kachelmeier, S. J. and B. W. Van Landuyt. 2017. Prompting the benefit of the doubt: The joint effect of auditor-client social bonds and measurement uncertainty on audit adjustments. Journal of Accounting Research (September): 963-994.

Kachelmeier, S. J. and D. Rimkus. 2022. Does seeking audit evidence impede the willingness to impose audit adjustments? The Accounting Review (November, Issue 7): 269-293.

Kachelmeier, S. J. and K. L. Towry. 2002. Negotiated transfer pricing: Is fairness easier said than done? The Accounting Review (July): 571-593.

Kachelmeier, S. J. and M. G. Williamson. 2010. Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity. The Accounting Review (September): 1669-1691.

Kachelmeier, S. J. and M. Shehata. 1997. Internal auditing and voluntary cooperation in firms: A cross-cultural experiment. The Accounting Review (July): 407-431.

Kachelmeier, S. J. and R. R. King. 2002. Using laboratory experiments to evaluate accounting policy issues. Accounting Horizons (September): 219-232.

Kachelmeier, S. J. and W. F. Messier, Jr. 1990. An investigation of the influence of a nonstatistical decision aid on auditor sample size decisions. The Accounting Review (January): 209-226.

Kachelmeier, S. J., B. E. Reichert and M. G. Williamson. 2008. Measuring and motivating quantity, creativity, or both. Journal of Accounting Research (May): 341-373.

Kachelmeier, S. J., D. Rimkus, J. J. Schmidt and K. Valentine. 2020. The forewarning effect of critical audit matter disclosures involving measurement uncertainty. Contemporary Accounting Research 37(4): 2186-2212.

Kachelmeier, S. J., J. D. Jones and J. A. Keller. 1992. Evaluating the effectiveness of a computer-intensive learning aid for teaching pension accounting. Issues in Accounting Education (Fall): 164-178.

Kachelmeier, S. J., J. R. Smith and W. F. Yancey. 1994. Budgets as a credible threat: An experimental study of cheap talk and forward induction. Journal of Management Accounting Research (6): 144-174.

Kachelmeier, S. J., L. W. Wang and M. G. Williamson. 2019. Incentivizing the creative process: From initial quantity to eventual creativity. The Accounting Review (March): 249-266.

Kachelmeier, S. J., M. G. Williamson and X. Zhang. 2023. We're in this together: The motivational effects of tangible rewards in a group setting. Contemporary Accounting Research 40(2): 842-867.

Kachelmeier, S. J., S. J. Rasmussen and J. J. Schmidt. 2016. When do ineffective audit committee members experience turnover? Contemporary Accounting Research 33(1): 228-260.

Kachelmeier, S. J., S. Madeo, D. Plumlee, J. H. Pratt, G. Krull and G. Thornton. 2005. Report of the AAA/AAPLG Ad Hoc Committee to assess the Supply and Demand for Accounting Ph.D.s. A joint project of the American Accounting Association and the Accounting Programs Leadership Group. (Note).

Kachelmeier, S. J., S. T. Limberg and M. S. Schadewald. 1991. A laboratory market examination of the consumer price response to information about producers' costs and profits. The Accounting Review (October): 694-717.

Kachelmeier, S. J., T. A. Thronock and M. G. Williamson. 2016. Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1411-1434.

Kacheimeier, S. J., T. Majors and M. G. Williamson. 2014. Does intent modify risk-based auditing? The Accounting Review (November): 2181-2201.

Kaciuba, G. 2012. An instructional assignment for student engagement in auditing class: Student movies and the AICPA Core Competency Framework. Journal of Accounting Education 30(2): 248-266.

Kaciuba, G. and G. H. Siegel. 2009. Activity-based management in a medical practice: A case study emphasizing the AICPA's core competencies. Issues in Accounting Education (November): 553-577.

Kacmar, K. M. 2009. From the editors: An ethical quiz. The Academy of Management Journal 52(3): 432-434.

Kacmar, K. M., M. C. Andrews, D. L. Van Rooy, R. C. Steilberg and S. Cerrone. 2006. Sure everyone can be replaced... but at what cost? Turnover as a predictor of unit-level performance. The Academy of Management Journal 49(1): 133-144.

Kacperczyk, A. and P. Younkin. 2017. The paradox of breadth: The tension between experience and legitimacy in the transition to entrepreneurship. Administrative Science Quarterly 62(4): 731-764.

Kacperczyk, A., C. M. Beckman and T. P. Moliterno. 2015. Disentangling risk and change: Internal and external social comparison in the mutual fund industry. Administrative Science Quarterly 60(2): 228-262.

Kacperczyk, A. J. 2012. Opportunity structures in established firms: Entrepreneurship versus intrapreneurship in mutual funds. Administrative Science Quarterly 57(3): 484-521.

Kaczka, E., W. Leininger and G. Williams. 1970. The employment of a student flow computer simulation model in evaluating the feasibility of an educational system. Decision Sciences 1(3-4): 459-477.

Kaczka, E. E. 1970. Computer simulation. Decision Sciences 1(1-2): 174-192.

Kaczka, E. E. and R. V. Kirk. 1967. Managerial climate, work groups, and organizational performance. Administrative Science Quarterly 12(2): 253-272.

Kadan, O., L. Madureira, R. Wang and T. Zach. 2012. Analysts' industry expertise. Journal of Accounting and Economics (October-December): 95-120.

Kadan, O., L. Madureira, R. Wang and T. Zach. 2020. Sell-side analysts' benchmarks. The Accounting Review (January): 211-232.

Kadane, J. B., R. Krishnan and G. Shmueli. 2006. A data disclosure policy for count data based on the com-Poisson distribution. Management Science (October): 1610-1617.

Kadel, J. H. 1972. Contribution reporting. Management Accounting (November): 40-46.

Kaden, S. R., J. W. Lingwall and T. T. Shonhiwa. 2021. Teaching blockchain through coding: Educating the future accounting professional. Issues in Accounting Education (November): 281-290.

Kadous, K. 2000. The effects of audit quality and consequence severity on juror evaluations of auditor responsibility for plaintiff losses. The Accounting Review (July): 327-341.

Kadous, K. and M. Mercer. 2012. Can reporting norms create a safe harbor? Jury verdicts against auditor under precise and imprecise accounting standards. The Accounting Review (March): 565-587.

Kadous, K. and M. Mercer. 2016. Are juries more likely to second-guess auditors under imprecise accounting standards? Auditing: A Journal of Practice & Theory 35(1): 101-117.

Kadous, K. and Y. Zhou. 2019. How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 108-131.

Kadous, K., A. M. Magro and B. C. Spilker. 2008. Do effects of client preference on accounting professionals' information search and subsequent judgments persist with high practice risk? The Accounting Review (January): 133-156.

Kadous, K., C. A. Proell, J. Rich and Y. Zhou. 2019. It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research 36(4): 2113-2141.

Kadous, K., J. Leiby and M. E. Peecher. 2013. How do auditors weight informal contrary advice? The joint influence of advisor social bond and advice justifiability. The Accounting Review (November): 2061-2087.

Kadous, K., L. Koonce and J. M. Thayer. 2012. Do financial statement users judge relevance based on properties of reliability? The Accounting Review (July): 1335-1356.

Kadous, K., S. D. Krische, L. M. Sedor. 2006. Using counter-explanation to limit analysts' forecast optimism. The Accounting Review (March): 377-397.

Kadous, K., S. J. Kennedy and M. E. Peecher. 2003. The effect of quality assessment and directional goal commitment on auditor's acceptance of client-preferred accounting methods. The Accounting Review (July): 759-778.

Kadushin, C. 1958. Individual decisions to undertake psychotherapy. Administrative Science Quarterly 3(3): 379-411.

Kaefer, G. C. and T. G. Mahlmann. 1906. Problem in real estate accounting/reply. Journal of Accountancy (August): 302-303.

Kaenzig, R. and R. Keller. 2011. A comprehensive effort to recruit and retain accounting students. Journal of Accounting Education 29(4): 315-323.

Kaercher, J. E. 1972. A general retrieval system. Management Accounting (December): 27-30.

Kagan, D. M. 1992. The social implications of higher level thinking skills. Journal of Accounting Education 10(2): 285-295.

Kagan, R. 2016. This is how fascism comes to America. Washington Post (May 18).

Kaganer, E., E. Carmel, R. Hirschheim and T. Olsen. 2013. Managing the human cloud. MIT Sloan Management Review (Winter): 23-32.

Kagle, A. R. and W. P. Dukes. 1980. A better method of valuing liabilities in annuity agreements. Management Accounting (April): 37-40.

Kahl, A. C. 1947. Cost control for motor carrier operators. N.A.C.A. Bulletin (October 15): 213-222.

Kahl, A. L. Jr. and R. K. Zimmer. 1972. Quantitative analysis at the University of Tunis. Decision Sciences 3(4): 120-124.

Kahl, S. J. 2014. Book review: Decoding Organization: Bletchley Park, Codebreaking and Organization Studies by C. Grey. Administrative Science Quarterly 59(1): 182-183.

Kahn, A. S. and W. P. Gaeddart. 1985. From theories of equity to theories of justice: The liberating consequences of studying women. In O'Leary, V. E., R. K. Unger and B. S. Wallston. Editors. Women, Gender and Social Psychology. 129-148. Earlbaum.

Kahn, E. 2014. New York Nonprofit Revitalization Act: Its effect on CPAs, boards, and nonprofit management. The CPA Journal (May): 46-53.

Kahn, E. 2015. New York's Non-profit Revitalization Act: The phase-in stage. The CPA Journal (June): 30-35.

Kahn, L. B. and W. W. Suojanen. 1955. Useful activity indexes by inventory fractionation. N.A.C.A. Bulletin (January): 672-681.

Kahn, L. B. and W. W. Soujanen. 1965. Two simple measures of productivity from accounting data. N.A.A. Bulletin (January): 17-23.

Kahn, R. L. 1972. Discussion of an empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 183-186.

Kahn, W. A. 1990. Psychological conditions of personal engagement and disengagement at work. The Academy of Management Journal 33(4): 692-724.

Kahn, W. A. 1993. Caring for the caregivers: Patterns of organizational caregiving. Administrative Science Quarterly 38(4): 539-563.

Kahneman, D., D. Lovallo and O. Sibony. 2011. Before you make that big decision: Dangerous biases can creep into every strategic choice. Here's how to find them - before they lead you astray. Harvard Business Review (June): 50-60.

Kahneman, D., D. Lovallo and O. Sibony. 2019. A structured approach to strategic decisions. MIT Sloan Management Review (Spring): 67-73.

Kahneman, D., O. Sibony and C. R. Sunstein. 2021. Noise: A Flaw in Human Judgment. Little, Brown and Company.  ("Bias and noise - systematic deviation and random scatter - are different components of error.")

Kaigler, B. 2015. What's your "It"? Strategic Finance (October): 64.

Kaigler, B. 2016. Leading without a title. Strategic Finance (March): 23-24.

Kaigler, B. 2018. A leader has to understand the big picture. Journal of Accountancy (August): 76.

Kaiser, J. G. 2019. Keynote address. The CPA Journal (February): 43-46.

Kaiser, K. and A. Srinivasan. 1982. User-analyst differences: An empirical investigation of attitudes related to systems development. The Academy of Management Journal 25(3): 630-646.

Kaiser, K. and S. D. Young. 2009. Need cash? Look inside your company. Harvard Business Review (May): 64-71.

Kaiser, K. and S. D. Young. 2018. The perils of KPI-driven management: Companies are often guilty of mistaking indicators for value drivers and confusing share price with intrinsic value. Here's how these misconceptions are hurting business. Strategic Finance (June): 38-45.

Kaiser, T. G. 2000. Strategic risk financing. Strategic Finance (July): 34-38.

Kajuter, P. and H. I. Kulmala. 2005. Open-book accounting in networks: Potential achievements and reasons for failures. Management Accounting Research (June): 179-204.

Kajuter, P. and M. Nienhaus. 2017. The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus 53(1): 28-58.

Kajuter, P. and M. Schroder. 2017. Cross-national differences in cost accounting of MNEs: Empirical evidence form Anglophone subsidiaries in Germany. Journal of International Accounting Research 16(2): 71-100.

Kajuter, P., F. Klassmann and M. Nienhaus. 2019. The effect of mandatory quarterly reporting on firm value. The Accounting Review (May): 251-277.

Kakar, S. 1971. Authority patterns and subordinate behavior in Indian organizations. Administrative Science Quarterly 16(3): 298-307.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. Interpretive research in management accounting. Accounting, Organizations and Society 33(2-3): 267-291.

Kakkuri-Knuuttila, M., K. Lukka and J. Kuorikoski. 2008. No premature closures of debates, please: A response to Ahrens. Accounting, Organizations and Society 33(2-3): 298-301.

Kalaba, R. E. and M. L. Juncosa. 1956. Optimal design and utilization of communication networks. Management Science (October): 33-44.

Kalagnanam, S., S. Mitra and M. Parikh. 2016. Jaipur Group - A management control journey. IMA Educational Case Journal 9(2): 1-7.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kalagnanam, S. S. and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: Generalising Woodward's findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. (Summary).

Kalagnanam, S. and S. K. Schmidt. 1996. Analyzing capital investments in new products. Management Accounting (January): 31-36.

Kalay, A. 2014. International payout policy, information asymmetry, and agency costs. Journal of Accounting Research (May): 457-472.

Kalay, A. 2015. Investor sophistication and disclosure clienteles. Review of Accounting Studies 20(2): 976-1011.

Kalbers, L. P. 1984. Electronic spreadsheets: Powerful and flexible educational tools. Journal of Accounting Education 2(2): 163-168.

Kalcik, G. J. 1959. A proposal to improve accounting education by certifying industrial accountants. N.A.A. Bulletin (April): 82-87. (A specialization in industrial accounting is needed and can be stimulated by the prospect of certification).

Kale, P., H. Singh and A. P. Raman. 2009. Don't integrate your acquisitions, partner with them. Harvard Business Review (December): 109-115.

Kalelkar, R. 2016. Audit committee diligence around initial audit engagement. Advances in Accounting: Incorporating Advances in International Accounting (33): 59-67.

Kalelkar, R. and S. Khan. 2016. CEO financial background and audit pricing. Accounting Horizons (September): 325-339.

Kalesnikoff, D. and F. Phillips. 2013. Ramm Wholesale: Reviewing audit work (Retracted). Issues in Accounting Education (August): 38-46.

Kalesnikoff, D. and F. Phillips. 2014 Retraction: Ramm Wholesale: Reviewing audit work. Issues in Accounting Education (November): 34.

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

Kalesnikoff, D., V. Gruni-Bossio and S. Kalagnanam. 2015. West Coast Equestrian Association. IMA Educational Case Journal 8(3): 1-4.

Kalev, A. and F. Dobbin. 2022. The surprising benefits of work/life support: It's a secret weapon for achieving organizational diversity. Harvard Business Review (September/October): 98-107.

Kalev, A., Y. Shenhav and D. De Vries. 2008. The state, the labor process, and the diffusion of managerial models. Administrative Science Quarterly 53(1): 1-28.

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595.

Kalkanci, B., Y. Chen and F. Erhun. 2011. Contract complexity and performance under asymmetric demand information: An experimental evaluation. Management Science (April): 689-704.

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).

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. Journal of Accounting Research (December): 735-752.

Kallapur, S. and S. Y. S. Kwan. 2004. The value relevance and reliability of brand assets recognized by U.K. firms. The Accounting Review (January): 151-172.

Kalleberg, A. L. and K. T. Leicht. 1991. Gender and organizational performance: Determinants of small business survival and success. The Academy of Management Journal 34(1): 136-161.

Kalleberg, A. L., P. V. Marsden, H. E. Aldrich and J. W. Cassell. 1990. Comparing organizational sampling frames. Administrative Science Quarterly 35(4): 658-688.

Kalesnikoff, D. and S. Kalagnanam. 2012. Caribbean Brewers: Transfer pricing, ethics, and governance. IMA Educational Case Journal 5(2): 1-7.

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).

Kallunki, J. and E. Pyykko. 2013. Do defaulting CEOs and directors increase the likelihood of financial distress of the firm? Review of Accounting Studies 18(1): 228-260.

Kallunki, J. and H. Silvola. 2008. The effect of organizational life cycle stage on the use of activity-based costing. Management Accounting Research (March): 62-79.

Kallunki, J., E. K. Laitinen and H. Silvola. 2011. Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems 12(1): 20-39.

Kallunki, J., H. Nilsson and J. Hellström. 2009. Why do insiders trade? Evidence based on unique data on Swedish insiders. Journal of Accounting and Economics (October): 37-53.

Kallunki, J., J. P. Kallunki, L. Niemi, H. Nilsson and D. Aobdia. 2019. IQ and audit quality: Do smarter auditors deliver better audits? Contemporary Accounting Research 36(3): 1373-1416.

Kalnins, A. 2004. Divisional multimarket contract within and between multiunit organizations. The Academy of Management Journal 47(1): 117-128.

Kalnins, A. and W. Chung. 2006. Social capital, geography, and survival: Gujarati immigrant entrepreneurs in the U.S. lodging industry. Management Science (February): 233-247.

Kalotay, E. 2007. Discussion of Hensher and Jones. Abacus 43(3): 265-270.

Kaltenbach, J. 1954. A French application of budgeting. N.A.C.A. Bulletin (April): 963-976.

Kalyanam, K. and M. Zweben. 2005. The perfect message at the perfect moment. Harvard Business Review (November): 135-148. (Relationship marketing).

Kalyta, P. 2009. Accounting discretion, horizon problem, and CEO retirement benefits. The Accounting Review (September): 1553-1573.

Kama, I. and D. Weiss. 2013. Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research (March): 201-224.

Kamal, Y. 2018. Stakeholders' perceptions of social audit in Bangladesh. Advances in Environmental Accounting & Management: Sustainability Accounting: Education, Regulation, Reporting and Stakeholders. (7): 5-29.

Kamat, A. 2014. Measurement of loans and origination fees. The CPA Journal (September): 22-27.

Kamath, R., T. Huang and R. A. Moroney. 2018. Auditor rotation and perceived competence and independence: The effect of fees and industry specialization. Journal of International Accounting Research 17(3): 153-175.

Kambil, A., B. Beebe, P. Goodson, J. F. Olson, D. J. Berger and C. H. King. 2005. Springboard to swan dive? Harvard Business Review (February): 59-68. (Case study).

Kambil, A., V. Wei-teh Long and C. Kwan. 2006. The seven disciplines for venturing in China. MIT Sloan Management Review (Winter): 85-89.

Kamenetz, A. 2009. Who needs Harvard? Free online courses, Wiki universities, Facebook-style tutoring networks - American higher education is being transformed by a cadre of web-savvy edupunks. Fast Company (September): 84-89. (Summary).

Kamenka, E. 1982. Community as a Social Ideal. Edward Arnold.

Kamin, J. Y. and J. Ronen. 1978. The smoothing of income numbers: Some empirical evidence on systematic differences among management-controlled and owner-controlled firms. Accounting, Organizations and Society 3(2): 141-157.

Kaminiski, J. E. 1965. EDP self-evaluation. Management Accounting (November): 27-29.

Kaminski, K. A. and E. A. Hogan. 2023. An examination of non-linearity in financial statement data using topological tests. Journal of Forensic & Investigative Accounting 15(1): 1-18.

Kaminski, K. A. and T. S. Wetzel. 2004. Financial ratios and fraud: An exploratory study using chaos theory. Journal of Forensic Accounting (5): 147-172.

Kamla, R. 2012. Syrian women accountants' attitudes and experiences at work in the context of globalization. Accounting, Organizations and Society 37(3): 188-205.

Kamla, R. 2023. Strangers in the city: Spacing and social boundaries among accountants in the global city. Contemporary Accounting Research 40(4): 2256-2287.

Kamleitner, B. and C. Thurridl. 2022. Every (repurposed) product has a story. MIT Sloan Management Review (Summer): 1-3.

Kamman, A. O. 1956. Government contract terminations. N.A.C.A. Bulletin (September): 71-82.

Kammerer, G. M. 1964. Role diversity of city managers. Administrative Science Quarterly 8(4): 421-442.

Kamminga, P. E. and J. Van der Meer-Kooistra. 2007. Management control patterns in joint venture relationships: A model and an exploratory study. Accounting, Organizations and Society 32(1-2): 131-154.

Kammlade, J. G. 1988. Advancing nation: Disease - A call for prescriptions. Journal of Cost Management (Spring): 3.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kamnikar, J. A., E. G. Kamnikar and A. Burrowes. 2012. One size does not fit all: A look at private company financial reporting in the U.S. and tiered GAAP alternatives being considered abroad. Journal of Accountancy (January): 46-49.

Kamon, W. 2023. Cultivating resilience in adversity. Strategic Finance (December): 17-19.

Kamon, W. 2023. My transition to FP&A. Strategic Finance (January): 64.

Kamon, W. 2023. Three automations to improve duty separation. Strategic Finance (June): 19-20.

Kamp, B. 2002. Earnings quality assessment by a sell-side financial analysis. Issues in Accounting Education (November): 361-368.

Kampas, P. J. 2003. Shifting cultural gears in technology-driven industries. MIT Sloan Management Review (Winter): 41-48.

Kamph, H. N. 1961. Current values - An imperative in today's financial reporting. N.A.A. Bulletin (August): 17-24.

Kamph, H. N. 1961. Is your accounting system productive? N.A.A. Bulletin (March): 53-68.

Kamps, J. 2009. Book review: Logics of Organization Theory: Audiences, Codes, and Ecologies by Michael T. Hannan, Laszlo Polos, Glenn R. Carroll. Administrative Science Quarterly 54(2): 350-353.

Kamsky, L. 1955. Cost analysis for improved return on investment. N.A.C.A. Bulletin (July): 1443-1451.

Kanaga, W. S. 1977. Inflation, instability and accounting. Management Accounting (March): 15-18.

Kanagaretnam, K., C. Y. Lim and G. J. Lobo. 2014. Influence of national culture on accounting conservatism and risk-taking in the banking industry. The Accounting Review (May): 1115-1149.

Kanagaretnam, K., G. V. Krishnan and G. J. Lobo. 2010. An empirical analysis of auditor independence in the banking industry. The Accounting Review (November): 2011-2046.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2016. Relation between auditor quality and tax aggressiveness: Implications of cross-country institutional differences. Auditing: A Journal of Practice & Theory 35(4): 105-135.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. J. Lobo. 2017. Effects of informal institutions on the relationship between accounting measures of risk and bank distress. Journal of International Accounting Research 16(2): 37-66.

Kanagaretnam, K., J. Lee, C. Y. Lim and G. Lobo. 2018. Societal trust and corporate tax avoidance. Review of Accounting Studies 23(4): 1588-1628.

Kanai, M. 2018. The chairman of Ryohin Keikaku on charting Muji's global expansion. Harvard Business Review (January/February): 35-40.

Kanatsu, T. 1991. TOC for Accounting: A New Role in Company wide Improvement. Productivity Press.

Kandelin, N. A. and T. W. Lin. 1992. A computational model of an events-based object-oriented accounting information system for inventory management. Journal of Information Systems (Spring): 47-62.

Kandybin, A. 2009. Which innovation efforts will pay? MIT Sloan Management Review (Fall): 53-60.

Kane, D. 2018. Retirement plans need an advisor acting in a fiduciary capacity. The CPA Journal (April): 74.

Kane, G. C. 2015. 'People Analytics' through super-charged ID badges. MIT Sloan Management Review (Summer): 21.

Kane, G. C. 2015. Are you part of the email problem? MIT Sloan Management Review (Summer): 34.

Kane, G. C. 2015. How digital transformation is making health care safer, faster and cheaper. MIT Sloan Management Review (Fall): 41-47.

Kane, G. C. 2015. The workplace of the future. MIT Sloan Management Review (Summer): 34.

Kane, G. C. 2015. Why social engagement may be more important than marketing. MIT Sloan Management Review (Fall): 148-151.

Kane, G. C. 2016. Adobe reinvents its customer experience. MIT Sloan Management Review (Summer): 146-150.

Kane, G. C. 2016. Crowd-based capitalism? Empowering entrepreneurs in the sharing economy. MIT Sloan Management Review (Spring): 127-133.

Kane, G. C. 2016. Digital health care: The patient will see you now. MIT Sloan Management Review (Summer): 54-59.

Kane, G. C. 2016. The dark side of the digital revolution. MIT Sloan Management Review (Spring): 51-56.

Kane, G. C. 2017. Big data and IT talent drive improved patient outcomes at Schumacher Clinical Partners. MIT Sloan Management Review (Fall): 96.

Kane, G. C. 2017. Digital innovation lights the fuse for better health care outcomes. MIT Sloan Management Review (Fall): 13.

Kane, G. C. 2017. In the hotel industry, digital has made itself right at home: Changing from a traditional to a digital business model altered Marriott's culture in unexpected ways. MIT Sloan Management Review (Summer): 96.

Kane, G. C. 2017. MetLife centers its strategy on digital transformation. MIT Sloan Management Review (Fall): 88.

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Kanter, R. M. 1983. The Change Masters: Innovations for Productivity in the American Corporation. Simon and Schuster. ("Those people and organizations adept at the art of anticipating the need for, and of leading, productive change." Kanter describes the organizational structures, cultures and strategies of Hewlett-Packard, General Electric, Polaroid, General Motors, Wang Laboratories and Honeywell).

Kanter, R. M. 2001. Evolve!: Succeeding in the Digital Culture of Tomorrow. Harvard Business School Press.

Kanter, R. M. 2002. Strategy as improvisational theater. MIT Sloan Management Review (Winter): 76-81.

Kanter, R. M. 2003. Leadership and the psychology of turnarounds. Harvard Business Review (June): 58-67.

Kanter, R. M. 2003. Thriving locally in the global economy. Harvard Business Review (August): 119-127.

Kanter, R. M. 2004. The middle manager as innovator. Harvard Business Review (July/August): 150-161.

Kanter, R. M. 2005. What theories do audiences want? Exploring the demand side. Academy of Management Learning & Education (March): 93-95. (Related to Ghoshal's criticism of management theory).

Kanter, R. M. 2006. Innovation: The classic traps. Harvard Business Review (November): 72-83.

Kanter, R. M. 2008. Transforming giants. Harvard Business Review (January): 43-52.

Kanter, R. M. 2009. Mergers that stick. Harvard Business Review (October): 121-125.

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Kanter, R. M. 2012. Enriching the ecosystem: A four-point plan linking innovation, enterprises, and jobs. Harvard Business Review (March): 140-147.

Kanter, R. M. 2023. Zoom in, zoom out: The best leaders know when to focus in and when to pull back. Harvard Business Review (Spring Special Issue): 28-35.

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Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14. (Summary).

Kapanowski, G. 2016. Lean maturity assessment: From theory to practical use. Cost Management (May/June): 28-35.

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

Kapanowski, G. 2016. Lean strategy: Customer focus for generating competitive advantage. Cost Management (September/October): 37-42.

Kapanowski, G. 2017. Lean accounting. Cost Management (January/February): 37-41. (Summary).

Kapanowski, G. 2017. Lean strategy implementation: Success is achievable through the accountant. Cost Management (January/February): 42-47.

Kapanowski, G. 2017. Operational excellence for the cost accountant. Cost Management (May/June): 23-32.

Kapanowski, G. 2017. The death spiral of outsourcing: A new view on the make-versus-buy analysis. Cost Management (September/October): 32-39.

Kapanowski, G. 2018. For accountants, The time is now for creativity. Cost Management (November/December): 6-15.

Kapanowski, G. 2018. How finance can destroy company value. Cost Management (March/April): 42-47.

Kapanowski, G. 2018. The convergence of lean and standard cost accounting. Cost Management (January/February): 40-48.

Kapanowski, G. 2018. The convergence of lean and standard cost accounting: Part II. Cost Management (July/August): 43-48.

Kapanowski, G. 2019. Implementing lean to sustain continuous improvement. Cost Management (July/August): 3-4.

Kapanowski, G. 2019. Modern history of the box score: From baseball to business today. Cost Management (May/June): 46-48.

Kapanowski, G. 2019. Organizational phase transition. Cost Management (September/October): 46-48.

Kapanowski, G. 2019. Process origin and business environment matching. Cost Management (July/August): 43-45.

Kapanowski, G. 2019. Providing data integrity through internal auditors. Cost Management (November/December): 45-48.

Kapanowski, G. 2020. Diversity. Cost Management (July/August): 46-48.

Kapanowski, G. 2020. Have the effects of ASU 2015-11 improved inventory valuation? Cost Management (November/December): 35-38.

Kapanowski, G. 2020. New year, new perspectives: Women's voices in lean. Cost Management (January/February): 3-5.

Kapanowski, G. 2020. Revisiting the Boston Consulting Group matrix. Cost Management (March/April): 44-48.

Kapanowski, G. 2020. The experience curve. Cost Management (September/October): 45-48.

Kapanowski, G. 2020. The five forces that shape industry competition. Cost Management (November/December): 43-47.

Kapanowski, G. 2021. A review of international financial reporting standard 16 leases. Cost Management (March/April): 44-48.

Kapanowski, G. 2021. Continuous accounting. Cost Management (September/October): 45-47.

Kapanowski, G. 2021. Covid-19 has placed an importance on lean fundamentals. Cost Management (January/February): 45-48.

Kapanowski, G. 2021. The rise of the retail investor. Cost Management (May/June): 43-48.

Kapanowski, G. 2022. Implementing performance metrics: Behaviors and culture. Cost Management (September/October): 45-47.

Kapanowski, G. 2022. Institute of Management Accountants' Competency Framework for today's accountant. Cost Management (November/December): 43-46.

Kapanowski, G. 2023. The business transformation triangle and diversity, equity, and inclusion. Cost Management (January/February): 43-46.

Kapanowski, G. 2023. The rise of AI and ChatGPT is here: Now what? Cost Management (July/August): 43-47.

Kapanowski, G. and B. B. Benson. 2019. Mudain the business case: Translating lean into savings and avoidance. Cost Management (January/February): 24-30.

Kaplan, A. 2011. Reinventing Professional Services: Building Your Business in the Digital Marketplace. Wiley.

Kaplan, A. M. and M. Haenlein. 2009. Consumer use and business potential of virtual worlds: The case of Second Life. International Journal on Media Management 11(3).

Kaplan, A. M. and M. Haenlein. 2009. Consumers, companies, and virtual social worlds: A qualitative analysis of Second Life. Advances in Consumer Research (36): 873.

Kaplan, A. M. and M. Haenlein. 2009. The fairyland of Second Life: About virtual social worlds and how to use them. Business Horizons 52(6): 563-572. (Summary).

Kaplan, B. H. 1968. A commentary on organizations and social development. Administrative Science Quarterly 13(3): 484-490.

Kaplan, B. H. 1968. Guest editor's note. Administrative Science Quarterly 13(3): 368-369.

Kaplan, B. H. 1968. Notes on a non-Weberian model of bureaucracy: The case of development bureaucracy. Administrative Science Quarterly 13(3): 471-483.

Kaplan, C. H., A. W. Perry and G. P. Doherty. 2020. Avoiding labor and employment law claims in the wake of the COVID-19 shutdown. The CPA Journal (July/August): 6-9.

Kaplan, D. and E. A. Fender. 1998. The development of comment letters on FASB proposals by the AICPA accounting standards executive committee. Accounting Horizons (June): 184-187.

Kaplan, D., K. Glynn and K. Gates. 2023. Exploring the future of controllership. Strategic Finance (May): 44-51.

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, M. C. and D. M. Reaugh. 1939. Accounting, reports to stockholders, and the SEC. The Accounting Review (September): 203-236.

Kaplan, M. G. 2002. Say cheese. Journal of Forensic Accounting (3): 163-164.

Kaplan, N. 1959. The role of the research administrator. Administrative Science Quarterly 4(1): 20-42.

Kaplan, N. 1961. Research administration and the administrator: U.S.S.R. and U.S. Administrative Science Quarterly 6(1): 51-72.

Kaplan, R. E. and R. B. Kaiser. 2003. Developing versatile leadership. MIT Sloan Management Review (Summer): 19-26.

Kaplan, R. E. and R. B. Kaiser. 2009. Managing yourself: Stop overdoing your strengths. Harvard Business Review (February): 100-103.

Kaplan, R. S. 1969. Optimal investigation strategies with imperfect information. Journal of Accounting Research (Spring): 32-43.

Kaplan, R. S. 1970. Discussion of the time series behavior of earnings. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 104-107.

Kaplan, R. S. 1973. A stochastic model for auditing. Journal of Accounting Research (Spring): 38-46.

Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258.

Kaplan, R. S. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review (October): 738-748.

Kaplan, R. S. 1974. Discussion of capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work. Journal of Accounting Research (Studies on Financial Accounting Objectives): 130-137.

Kaplan, R. S. 1975. A synthesis. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 134-142.

Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133.

Kaplan, R. S. 1975. The significance and investigation of cost variances: Survey and extensions. Journal of Accounting Research (Autumn): 311-337.

Kaplan, R. S. 1977. Application of quantitative models in managerial accounting: A state of the art survey. In Management Accounting-State-of-the-Art. Beyer Lecture Series. University of Wisconsin, Madison.

Kaplan, R. S. 1977. Discussion of fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 95-99.

Kaplan, R. S. 1977. Purchasing power gains on debt: The effect of expected and unexpected inflation. The Accounting Review (April): 369-378.

Kaplan, R. S. 1980. A dimension of the myths and science of accounting. Accounting, Organizations and Society 5(1): 181-183.

Kaplan, R. S. 1981. The impact of management accounting research on policy and practice. In Buckley, J. W. Editor. The Impact of Accounting Research on Policy and Practice. Arthur Young Professors Roundtable: 57-76.

Kaplan, R. S. 1982. Advanced Management Accounting. Prentice-Hall.

Kaplan, R. S. 1983. Comments on Wilson and Jensen. The Accounting Review (April): 340-346. (Part of a special section that includes 8 papers on research perspectives from related disciplines).

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (Summary).

Kaplan, R. S. 1984. The evolution of management accounting. The Accounting Review (July): 390-418. (Summary).

Kaplan, R. S. 1984. Yesterday's accounting undermines production. Harvard Business Review (July-August): 95-101.

Kaplan, R. S. 1984. Management accounting for the future. Accountant UK (October 4): 3-5.

Kaplan, R. S. 1984. Yesterday's accounting and today's economy. Journal of Accountancy (November): 141-152.

Kaplan, R. S. 1985. Cost accounting: A revolution in the making, An interview. Corporate Accounting (Spring): 10-16.

Kaplan, R. S. 1985. Evidence on the effect of bonus schemes on accounting procedure and accrual decisions. Journal of Accounting and Economics (April): 109-113.

Kaplan, R. S. 1986. Accounting lag: The obsolescence of cost accounting systems. California Management Review (Winter).

Kaplan, R. S. 1986. The role for empirical research in management accounting. Accounting, Organizations and Society 11(4-5): 429-452.

Kaplan, R. S. 1987. Research cultures in managerial accounting: Empirical research. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 78-87. (Summary).

Kaplan, R. S. 1988. One cost system isn't enough. Harvard Business Review (January-February): 61-66.

Kaplan, R. S. 1989. Connecting the research-teaching-practice triangle. Accounting Horizons (March): 129-132.

Kaplan, R. S. 1989. Management accounting in advanced technological environments. Science (August): 819-823.

Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).

Kaplan, R. S. ed. 1990. Measures for Manufacturing Excellence. Boston: Harvard Business School Press.

Kaplan, R. S. 1990. Limitations of cost accounting in advanced manufacturing environments. Measures for Manufacturing Excellence. Edited by R. S. Kaplan (Harvard Business School Press) Chapter 1: 15-38.

Kaplan, R. S. 1990. Measures for manufacturing excellence: A summary. Journal of Cost Management (Fall): 22-29.

Kaplan, R. S. 1992. In defense of activity-based cost management. Management Accounting (November): 58-63. (Summary).

Kaplan, R. S. 1993. Research opportunities in management accounting. Journal of Management Accounting Research (5): 1-14. (Summary).

Kaplan, R. S. 1994. Devising a balanced scorecard matched to business strategy. Planning Review (September/October): 15.

Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.

Kaplan, R. S. 1994. Management accounting (1984-1994): Development of new practice and theory. Management Accounting Research (September): 247-260.

Kaplan, R. S. 1995. New roles for management accountants. Journal of Cost Management (Fall): 6-13.

Kaplan, R. S. 1998. Innovation action research: Creating new management theory and practice. Journal of Management Accounting Research (10): 89-118. (Summary).

Kaplan, R. S. 2006. A few words from Robert S. Kaplan. Cost Management (July/August): 6-8.

Kaplan, R. S. 2006. The competitive advantage of management accounting. Journal of Management Accounting Research (18): 127-135. (Kaplan's comments on receiving the AAA Management Accounting Section Lifetime Achievement Award at the MAS January 2006 midyear meeting. It is mainly a defense of ABC and the balanced scorecard).

Kaplan, R. S. 2007. What to ask the person in the mirror. Harvard Business Review (January): 86-95. (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2008. Managing yourself: Reaching your potential. Harvard Business Review (July-August): 45-49. (Summary). (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review (March): 367-383.

Kaplan, R. S. 2012. When to drop an unprofitable customer. Harvard Business Review (April): 137-141.

Kaplan, R. S. 2013. What You're Really Meant to Do: A Road Map for Reaching Your Unique Potential. Harvard Business Review Press. (This is Robert Steven Kaplan not Robert Samuel Kaplan who coauthored Relevance Lost and The Balanced Scorecard).

Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commented that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).

Kaplan, R. S. 2019. Reverse the curse of the top-5. Accounting Horizons (June): 17-24.

Kaplan, R. S. and A. Mikes. 2012. Managing risks: A new framework. Harvard Business Review (June): 48-60. (Discussion of three categories of risks: Preventable risks, strategy risks, and external risks that are beyond the organization's influence and control. Each type of risk requires a different risk-management approach). (Summary).

Kaplan, R. S. and A. S. Grossman. 2010. The emerging capital market for nonprofits. Harvard Business Review (October): 110-118.

Kaplan, R. S. and D. A. Haas. 2014. How not to cut health care costs. The missteps that keep us paying too much for treatment. Harvard Business Review (November): 116-122. (Five mistakes: Cutting back on support staff, underinvesting in space and equipment, focusing narrowly on procurement prices, maximizing patient throughput, and failing to benchmark and standardize).

Kaplan, R. S. and D. P. Norton. 1992. The balanced scorecard - Measures that drive performance. Harvard Business Review (January-February): 71-79. (Summary).

Kaplan, R. S. and D. P. Norton. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147. (Summary).

Kaplan, R. S. and D. P. Norton. 1996. Using the balanced scorecard as a strategic management system. Harvard Business Review (January-February): 75-85. (Summary).

Kaplan, R. S. and D. P. Norton. 1996. Strategic learning & the balanced scorecard. Strategy and Leadership (September/October): 18.

Kaplan, R. S. and D. P. Norton. 1996. The balanced scorecard is more than just a new measurement system. Harvard Business Review (May-June): . (I may have the incorrect date).

Kaplan, R. S. and D. P. Norton. 1996. Linking the balanced scorecard to strategy. California Management Review (Fall): 53-79.

Kaplan, R. S. and D. P. Norton. 1996. Knowing the score. Financial Executive (November-December): 30-33.

Kaplan, R. S. and D. P. Norton. 1996. The Balanced Scorecard: Translating Strategy into Action Boston: Harvard Business School Press. (Summary).

Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).

Kaplan, R. S. and D. P. Norton. 2000. Having trouble with your strategy? Then map it. Harvard Business Review (September-October): 167-176. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part II. Accounting Horizons (June): 147-160. (Summary).

Kaplan, R. S. and D. P. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press. (Summary).

Kaplan, R. S. and D. P. Norton. 2004. Measuring the strategic readiness of intangible assets. Harvard Business Review (February): 52-63. (Summary).

Kaplan, R. S. and D. P. Norton. 2004. Strategy maps: They show you how to describe, measure, and align your intangible assets to achieve superior performance and become more profitable. Strategic Finance (March): 26-35.

Kaplan, R. S. and D. P. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Harvard Business School Press.

Kaplan, R. S. and D. R. Norton. 2005. The balanced scorecard: Measures that drive performance. Harvard Business Review (July/August): 172-180. (Reprint of their 1992 article). (Summary).

Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Harvard Business Review (October): 72-80.

Kaplan, R. S. and D. P. Norton. 2005. The office of strategy management. Strategic Finance (October): 8, 10, 59-60.

Kaplan, R. S. and D. P. Norton. 2006. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Harvard Business School Press.

Kaplan, R. S. and D. P. Norton. 2006. How to implement new strategy without disrupting your organization. Harvard Business Review (March): 100-109.

Kaplan, R. S. and D. P. Norton. 2008. Mastering the management system. Harvard Business Review (January): 62-77.

Kaplan, R. S. and D. P. Norton. 2008. The Execution Premium: Linking Strategy to Operations for Competitive Advantage. Harvard Business School Press.

Kaplan, R. S. and D. P. Norton. 2012. The future of the balanced scorecard. CGMA Magazine (Inaugural issue): 32-34.

Kaplan, R. S. and G. L. Thompson. 1971. Overhead allocation via mathematical programming models. The Accounting Review (April): 352-364.

Kaplan, R. S. and K. G. Palepu. 2003. Expensing stock options: A fair-value approach. Harvard Business Review (December): 105-108.

Kaplan, R. S. and K. Ramanna. 2021. Accounting for climate change: The first rigorous approach to ESG reporting. Harvard Business Review (November/December): 120-131. (Summary).

Kaplan, R. S. and M. E. Porter. 2011. How to solve the cost crisis in health care: The biggest problem with health care isn't with insurance or politics. It's that we're measuring the wrong things the wrong way. Harvard Business Review (September): 46-64. (Time-driven ABC applied to health care). (Summary).

Kaplan, R. S. and M. L. Wikowski. 2014. Better accounting transforms health care delivery. Accounting Horizons (June): 365-383. (Time-driven ABC applied to health care).

Kaplan, R. S. and R. Cooper. 1999. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.

Kaplan, R. S. and S. R. Anderson. 2004. Time-driven activity-based costing. Harvard Business Review (November): 131-138. (Summary).

Kaplan, R. S. and S. Gallani. 2022. Variance analysis: New insights from health care applications. Issues in Accounting Education (May): 27-36. (Uses time-driven activity-based costing and two new visualization tools).

Kaplan, R. S. and S. R. Anderson. 2007. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press.

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).

Kaplan, R. S. and U. P. Welam. 1974. Overhead allocation with imperfect markets and nonlinear technology. The Accounting Review (July): 477-484.

Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.

Kaplan, R. S., A. Mikes, R. Simons, P. Tufano and M. Hofmann. 2009. Managing risk in the new world. Harvard Business Review (October): 68-75.

Kaplan, R. S., D. P. Norton and B. Rugelsjoen. 2010. Managing alliances with the balanced scorecard. Harvard Business Review (January-February): 114-120.

Kaplan, R. S., D. Weiss and E. Desheh. 1997. Transfer pricing with ABC. Management Accounting (May): 20-22, 24-26, 28.

Kaplan, R. S., G. Serafeim and E. Tugendhat. 2018. Inclusive growth: Profitable strategies for tackling poverty and inequality. Harvard Business Review (January/February): 126-133. (Three principles for designing strategies that can create inclusive, sustainable, and profit-generating ecosystems. Companies should search for systemic multisector opportunities, mobilize complementary partners, and obtain seed and scale-up financing. A forth principle: Implement a new measurement and governance system to build commitment, monitor progress, and sustain alignment among key players involved in creating the new ecosystem).

Kaplan, R. S., H. B. Leonard and A. Mikes. 2020. The risks you can't foresee: What to do when there's no playbook. Harvard Business Review (November/December): 40-46.

Kaplan, R. S., K. Ramanna and M. Roston. 2023. Accounting for carbon offsets: Robust reporting principles to improve today's carbon-trading markets. Harvard Business Review (July/August): 126-137.

Kaplan, R. S., M. E. Porter and M. L. Frigo. 2017. Managing healthcare costs and value. Strategic Finance (January): 24-33. (Summary).

Kaplan, S. 1985. Evaluation of research on expectancy theory predictions of auditor effort judgments. Advances in Accounting (3): 332-340.

Kaplan, S. 2008. Cognition, capabilities, and incentives: Assessing firm response to the fiber-optic revolution. The Academy of Management Journal 51(4): 672-695.

Kaplan, S. 2012. Book review: Instrumental Community: Probe Microscopy and the Path to Nanotechnology by C. Mody. Administrative Science Quarterly 57(2): 348-352.

Kaplan, S. 2020. Why social responsibility produces more resilient organizations. MIT Sloan Management Review (Fall): 85-90.

Kaplan, S. and E. D. Beinhocker. 2003. The real value of strategic planning. MIT Sloan Management Review (Winter): 71-76.

Kaplan, S. and J. J. Schultz. 2007. Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics. 71: 109-124.

Kaplan, S. and N. N. Barish. 1967. Decision-making allowing for uncertainty of future investment opportunities. Management Science (June): B569-B577.

Kaplan, S. and W. Orlikowski. 2014. Beyond forecasting: Creating new strategic narratives. MIT Sloan Management Review (Fall): 23-28.

Kaplan, S. E. 1985. The effect of combining compliance and substantive tasks on auditor consensus. Journal of Accounting Research (Autumn): 871-877.

Kaplan, S. E. 1988. An examination of the effect of presentation format on auditors' expected value judgments. Accounting Horizons (September): 90-95.

Kaplan, S. E., A. K. Keinath and J. C. Walo. 2001. An examination of perceived barriers to mentoring in public accounting. Behavioral Research In Accounting (13): 195-220.

Kaplan, S. E. and D. D. Williams. 2012. The changing relationship between audit firm size and going concern reporting. Accounting, Organizations and Society 37(5): 322-341.

Kaplan, S. E. and D. D. Williams. 2013. Do going concern audit reports protect auditors from litigation? A simultaneous equations approach. The Accounting Review (January): 199-232.

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Kaplan, S. E. and P. M. J. Reckers. 1985. An examination of auditor performance evaluation. The Accounting Review (July): 477-487.

Kaplan, S. E. and P. M. J. Reckers. 1989. An examination of information search during initial audit planning. Accounting, Organizations and Society 14(5-6): 539-550.

Kaplan, S. E. and P. M. J. Reckers. 1993. An examination of the effects of accountability tactics on performance evaluation judgments in public accounting. Behavioral Research In Accounting (5): 101-123.

Kaplan, S. E. and P. S. Wisner. 2009. The judgmental effects of management communications and a fifth balanced scorecard category on performance evaluation. Behavioral Research In Accounting 21(2): 37-56.

Kaplan, S. E. and R. J. Nieschwietz. 2003. A web assurance services model of trust for B2C e-commerce. International Journal of Accounting Information Systems 4(2): 95-114.

Kaplan, S. E. and S. M. Whitecotton. 2001. An examination of auditor's reporting intentions when another auditor is offered client employment. Auditing: A Journal of Practice and Theory (March): 45-63.

Kaplan, S. E., D. G. Kenchington and B. S. Wenzel. 2020. The valuation of discontinued operations and its effect on classification shifting. The Accounting Review (July): 291-311.

Kaplan, S. E., D. Lanier, K. R. Pope and J. A. Samuels. 2020. External investigators' follow-up intentions when whistleblowers report healthcare fraud: The effects of report anonymity and previous confrontation. Behavioral Research In Accounting 32(2): 91-101.

Kaplan, S. E., G. K. Taylor and D. D. Williams. 2020. The effects of the type and content of audit reports for financially stressed initial public offerings on information uncertainty. Auditing: A Journal of Practice & Theory 39(1): 125-150.

Kaplan, S. E., H. R. Reneau and S. M. Whitecotton. 2001. The effects of predictive ability information, locus of control, and decision maker involvement on decision aid reliance. Journal of Behavioral Decision Making (14): 35-50.

Kaplan, S. E., K. Pany, J. A. Samuels and J. Zhang. 2009. An examination of the effects of procedural safeguards on intentions to anonymously report fraud. Auditing: A Journal of Practice & Theory 28(2): 273-288.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2010. The effect of social confrontation on individuals' intentions to internally report fraud. Behavioral Research In Accounting 22(2): 51-67.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2011. An examination of the effect of inquiry and auditor type on reporting intentions for fraud. Auditing: A Journal of Practice & Theory 30(4): 29-49.

Kaplan, S. E., K. R. Pope and J. A. Samuels. 2015. An examination of the effects of managerial procedural safeguards, managerial likeability, and type of fraudulent act on intentions to report fraud to a manager. Behavioral Research In Accounting 27(2): 77-94.

Kaplan, S. E., K. Pany, J. Samuels and J. Zhang. 2012. An examination of anonymous and non-anonymous fraud reporting channels. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 88-95.

Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2012. An examination of the effect of positive and negative performance on the relative weighting of strategically and non-strategically linked balanced scorecard measures. Behavioral Research In Accounting 24(2): 133-151.

Kaplan, S. E., M. J. Petersen and J. A. Samuels. 2018. Further evidence on the negativity bias in performance evaluation: When does the evaluator's perspective matter? Journal of Management Accounting Research 30(1): 169-184.

Kaplan, S. E., P. M. J. Reckers and S. J. Roark. 1988. An attribution theory analysis of tax evasion related judgments. Accounting, Organizations and Society 13(4): 371-379.

Kaplan, S. E., S. Pourciau and P. M. J. Reckers. 1990. An examination of the effect of the president's letter and stock advisory service information on financial decisions. Behavioral Research In Accounting (2): 63-92.

Kaplan, Z. and G. Perez-Cavazos. 2022. Investment as the opportunity cost of dividend signaling. The Accounting Review (May): 279-308.

Kaplan, Z., X. Martin and Y. Xie. 2021. Truncating optimism. Journal of Accounting Research (December): 1827-1884.

Kaplow, L. and S. Shavell. 2004. Decision Analysis, Game Theory, and Information. Foundation Press.

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).

Kapons, M., P. Kelly, R. Stoumbos and R. Zambrana. 2023. Dividends, trust, and firm value. Review of Accounting Studies 28(3): 1354-1387.

Kapoor, G. and C. Valencia. 2013. Effective audit report writing: Following the objective-based approach. The CPA Journal (April): 36-39.

Kapoor, G. and M. Brozzetti. 2012. The transformation of internal auditing: Challenges, responsibilities, and implementation. The CPA Journal (August): 32-35.

Kapoor, M. R. 1988. Accounting students' attributes and performance: Some empirical evidence on general education. Issues in Accounting Education (Spring): 108-119.

Kapoor, R. and K. Lim. 2007. The impact of acquisitions on the productivity of inventors at semiconductor firms: A synthesis of knowledge-based and incentive-based perspectives. The Academy of Management Journal 50(5): 1133-1155.

Kapoor, R. and T. Klueter. 2017. Organizing for new technologies. MIT Sloan Management Review (Winter): 85-86.

Kapoor, R. and T. Klueter. 2020. Innovation's uncertainty factor. MIT Sloan Management Review (Summer): 1-7.

Kappos, D. J. 2018. Innovation-based technology standards are under threat. MIT Sloan Management Review (Spring): 1-5.

Kappos, D. J. and S. Graham. 2012. The case for standard measures of patent quality. MIT Sloan Management Review (Spring): 19-22.

Kapur, M., S. Dawar V. R. Ahuja. 2014. Unlocking the wealth in rural markets. Harvard Business Review (June): 113-117.

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Karaevli, A. and S. Ozcan. 2022. Why some CFOs make better M&A deals. MIT Sloan Management Review (Summer): 78-84.

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Karamanou, I. 2012. Value relevance of analyst earnings forecasts in emerging markets. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 128-137.

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Karambayya, R., J. M. Brett and A. Lytle. 1992. Effects of formal authority and experience on third-party roles, outcomes, and perceptions of fairness. The Academy of Management Journal 35(2): 426-438.

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Karim, K., E. Lee and S. Suh. 2018. Corporate social responsibility and CEO compensation structure. Advances in Accounting: Incorporating Advances in International Accounting (40): 27-41.

Karim, K. E., K. J. Lin, R. E. Pinsker and H. Zhu. 2019. Using linguistics to mine unstructured data from FASB exposure drafts. Journal of Information Systems (Spring): 67-83.

Karim, K. E., M. J. Lacina and R. W. Rutledge. 2006. The association between firm characteristics and the level of environmental disclosure in financial statement footnotes. Environmental Accounting: Commitment or Propaganda. Advances in Environmental Accounting & Management (3): 77-109.

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Karl, P. A. III. 2009. 20 questions about tax resources on the internet. The CPA Journal (October): 70-72.

Karl, P. A. III. 2012. 20 questions about tax resources on the internet. The CPA Journal (December): 70-72.

Karl, P. A. III. 2015. 20 frequently asked questions about nonprofits. The CPA Journal (June): 22-29.

Karl, P. A. III. 2017. Twenty questions about tax resources on the internet. The CPA Journal (June): 18-20.

Karl, P. A. III. 2018. Twenty questions about planning for Medicaid and nursing home care. The CPA Journal (October): 18-24.

Karl, P. A. III, and A. M. Levin. 2013. Twenty questions about using Delaware trusts. The CPA Journal (September): 44-49.

Karl, P. A. III and K. Kauffman. 2016. 20 questions on the evolving role of tax-deferred annuities. The CPA Journal (September): 40-46.

Karl, P. A., III., D. J. Hebert and K. F. Matt. 2021. Twenty questions on the challenges of maintaining the quality of accounting education during the Covid-19 pandemic. The CPA Journal (June/July): 56-59.

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Katila, R. 2002. New product search over time: Past ideas in their prime? The Academy of Management Journal 45(5): 995-1010.

Katila, R. and E. L. Chen. 2008. Effects of search timing on innovation: The value of not being in sync with rivals. Administrative Science Quarterly 53(4): 593-625.

Katila, R. and G. Ahuja. 2002. Something old, something new: A longitudinal study of search behavior and new product introduction. The Academy of Management Journal 45(6): 1183-1194.

Katila, R. and S. Shane. 2005. When does lack of resources make new firms innovative? The Academy of Management Journal 48(5): 814-829.

Katila, R., J. D. Rosenberger and K. M. Eisenhardt. 2008. Swimming with sharks: Technology ventures, defense mechanisms and corporate relationships. Administrative Science Quarterly 53(2): 295-332. (Resource dependence theory).

Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.

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Katko, N. 2021. Lean accounting: Aligning the lean organization. Cost Management (January/February): 21-27.

Katko, N. 2023. Integrating lean management accounting with lean practices. Cost Management (March/April): 23-34.

Katko, N. S. 2013. The Lean CFO: Architect of the Lean Management System. Productivity Press.

Katko, N. S. and S. A. Olinger. 2018. Lean inventory valuation: Lean accounting and GAAP compliance. Cost Management (January/February): 14-20.

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Katz, B. M. and M. G. Olsen. 2008. Price tags on technology: No simple solutions. Journal of Accountancy (November): 80-85.

Katz, C., B. J. Shildneck and B. Lee. 2005. Thirty years at the helm. Journal of Accountancy (October): 81-82.

Katz, D. and R. L. Kahn. 1966. The Social Psychology of Organizations. New York: Wiley.

Katz, D. M. 2010. Captains of Capex: Some companies have outpaced the field in capital investment even as they've kept the cash flowing. What are their secrets? CFO (September): 34-40 .

Katz, D. M. 2010. Is your broker mediocre? CFO (March): 31-33 .

Katz, D. M. 2010. The check will be in the mail: Can annuities help ease employees' fears about having enough money in retirement? CFO (December): 27-29.

Katz, D. M. 2010. The plight before Christmas: Companies have learned some useful lessons about demand planning, but will improved forecasting techniques guarantee happy holidays? CFO (July/August): 23-25.

Katz, D. M. 2010. "We fail fast, learn, and move on." CFO (April): 32-34 . (Interview with Steven Neil, CFO, Diamond Foods, Inc.).

Katz, D. M. 2010. Working it out: The recession triggered a meltdown in working capital performance, but also inspired numerous efforts to improve. Will they last? CFO (June): 36-43.

Katz, D. M. 2011. All in the timing: Recent catastrophes in Japan are spurring a reevaluation of just-in-time manufacturing. CFO (June): 33-35. (Lean inventories are vulnerable when a crisis hits).

Katz, D. M. 2011. "Buybacks set the bar." What's a cash-rich company to do? Many companies struggle with that question, but Aon has no doubts. CFO (March): 42-44.

Katz, D. M. 2011. Easing the squeeze: As sales revive and coffers swell, companies seem less intent on wringing cash out of working capital. CFO (July/August): 44-51.

Katz, D. M. 2011. Give-and-take on R&D. CFO (October): 23-26 . (R&D tax credit).

Katz, D. M. 2011. On the road again: The CFO of trucking giant Ryder says demand is on the rise. CFO (November): 48-50. (Interview with Art Garcia).

Katz, D. M. 2011. Secrets of the bargain basement: Why do some companies hawk their assets at less than fair value? CFO (May): 21-23. ("As of 2009, FASB began to regard "negative goodwill" as a contradiction in terms, and now calls the product of such sweet deals "bargain purchase" amounts.)

Katz, D. M. 2011. State insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways. CFO (April): 33-38.

Katz, D. M. 2011. "The CFO is the closest confidant to the GEO." KPMG America's top consultant looks at globalization, business transformation, and the evolving role of the CFO. CFO (September): 38-40.

Katz, D. M. 2011. "We can't get carried away by out success." Why "Knowing when to say no" is key to ESPN"S impressive growth. CFO (January/February): 42-44.

Katz, D. M. 2012. The cost of confidence. CFO (January/February): 23-24.

Katz, D. M. 2013. An appetite for risk: A company may have the ability to retain the cost of covering a potential exposure. But does it have the stomach for it? CFO (July/August): 48-50.

Katz, D. M. 2013. Attacking the hackers: Companies are mad as hell about data breaches - and some aren't taking it anymore. CFO (October): 30-31.

Katz, D. M. 2013. Budget proposal could hike property, terrorism rates. CFO (May): 14.

Katz, D. M. 2013. Companies grabbing captive cash. CFO (June): 27.

Katz, D. M. 2013. Compliance chiefs seek more money. CFO (July/August): 11.

Katz, D. M. 2013. Compliance mountains to climb: Almost half of finance executives predict they'll have to spend more to follow the rules in 2014. CFO (December): 23-26.

Katz, D. M. 2013. Conflict avoidance: Many companies have yet to come to grips with the SEC's rule on conflict minerals. CFO (September): 32-33.

Katz, D. M. 2013. Cyber insurance on the rise: Expensive data breaches have piqued corporate interest in this coverage. CFO (October): 31.

Katz, D. M. 2013. Merger suits push up D&O rates. CFO (September): 14.

Katz, D. M. 2013. Mortgage insurance crackdown: A cautionary tale. CFO (June): 26-27.

Katz, D. M. 2013. "Pit bull" CFO drives Detroit turnaround. CFO (September): 10-12.

Katz, D. M. 2013. Risk management costs surge. CFO (October): 14.

Katz, D. M. 2013. Sandy leaves rates untouched. CFO (June): 14.

Katz, D. M. 2013. Unearting workers' comp costs: The case for CFO involvement in workers' compensation risks is buried in the financial statements. CFO (December): 41-43.

Katz, E. and S. N. Eisenstadt. 1960. Some sociological observations on the response of Israeli organizations to new immigrants. Administrative Science Quarterly 5(1): 113-133.

Katz, F. E. 1965. Explaining informal work groups in complex organizations: The case for autonomy in structure. Administrative Science Quarterly 10(2): 204-223.

Katz, H. C., T. A. Kochan and M. R. Weber. 1985. Assessing the effects of industrial relations systems and efforts to improve the quality of working life on organizational effectiveness. The Academy of Management Journal 28(3): 509-526.

Katz, J. 2015. How to know whether your are a tax nerd. The CPA Journal (September): 15.

Katz, J. 2015. Laughing through tax season. The CPA Journal (February): 11.

Katz, J. 2015. More from the new IRS glossary. The CPA Journal (July): 18.

Katz, J. 2015. The new IRS glossary. The CPA Journal (March): 14.

Katz, J. 2017. Humor: Busy season tax humor. The CPA Journal (April): 11. (A negative balance sheet has it asset backwards. A dedicated inventory accountant believes in LIFO after death. A bad estate plan is a heirbrained idea. Crematories claim the Urned income credit. Marijuana farmers file joint returns).

Katz, J. and R. Green. 2010. Entrepreneurial Small Business, 3rd edition. McGraw-Hill/Irwin.

Katz, N. D. and R. Katz. 2011 What planners need to know about portability: Strategies to minimize estate taxation in an uncertain landscape. The CPA Journal (December): 50-53.

Katz, R. 1978. Job longevity as a situational factor in job satisfaction. Administrative Science Quarterly 23(2): 204-223.

Katz, R. 1982. The effects of group longevity on project communication and performance. Administrative Science Quarterly 27(1): 81-104.

Katz, R. 2019. Making the transition to the nonprofit sector. An insider's perspective. The CPA Journal (September): 22-23.

Katz, R. and M. L. Tushman. 1983. A longitudinal study of the effects of boundary spanning supervision on turnover and promotion in research and development. The Academy of Management Journal 26(3): 437-456.

Katz, R. and T. J. Allen. 1985. Project performance and the locus of influence in the R&D matrix. The Academy of Management Journal 28(1): 67-87.

Katz, R. M. 2006. Positive confrontation? Strategic Finance (February): 36-40.

Katz, S. 1974. The price adjustment process of bonds to rating reclassifications: A test of market efficiency. Journal of Finance (May): 551-559.

Katz, S. P. 2009. Earnings quality and ownership structure: The role of private equity sponsors (2007 American Accounting Association Competitive Manuscript Award Winner). The Accounting Review (May): 623-658.

Katz, W. G. 1941. Accounting problems in corporate distributions. The Accounting Review (September): 244-261.

Katz-Navon, T., E. Naveh and Z. Stern. 2005. Safety climate in health care organizations: A multidimensional approach. The Academy of Management Journal 48(6): 1075-1089.

Katzell, M. E. 1975. Productivity The Measure and the Myth. AMACOM.

Katzenbach, J. R. 2000. Peak Performance: Aligning the Hearts and Minds of Your Employees. Harvard Business School Press.

Katzenbach, J. R. and D. K. Smith. 1993. The Wisdom of Teams: Creating the High Performance Organization. Harvard Business School Press.

Katzenbach, J. R. and D. K. Smith. 2005. The discipline of teams. Harvard Business Review (July/August): 162-171. (Reprint of their 1993 article).

Katzenbach, J. R. and J. A. Santamaria. 1999. Firing up the front line. Harvard Business Review (May-June): 107-117. The authors discuss five unique practices used by the Marine Corps. (Summary).

Katzenbach, J. R., I. Steffen and C. Kronley. 2012. Cultural change that sticks. Harvard Business Review (July/August): 110-117. (Five principles: Match strategy and culture, focus on a few critical shifts in behavior, honor the strengths of your existing culture, integrate formal and informal interventions, and measure and monitor cultural evolution).

Katzenmeyer, R. G. 1955. Cost accounting context of seventeen A. I. A. "theory of account" examinations. The Accounting Review (October): 694-701.

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