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Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Budgeting Main Page |
Standard Costing Main Page
Labus, H. L. 1968. The fusion of cost accounting and industrial engineering. Management Accounting (November): 57-59.
Ladin, E. 1962. The role of the accountant in operations analysis. The Accounting Review (April): 289-294. (Operations analysis is also referred to as operations research).
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Lowe, E. and R. Shaw. 1968. An analysis of managerial biasing: Evidence from a company's budgeting process. The Journal of Management Studies (October): 304-315.
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.
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Macleod, R. K. 1971. Program budgeting works in nonprofit institutions. Harvard Business Review (September-October): 45-56.
Madden, J. T. 1928. Economic considerations affecting commercial budgets. N.A.C.A Bulletin (July 15): 1289-1300.
Magee, R. P. 1980. Equilibria in budget participation. Journal of Accounting Research (Autumn): 551-573.
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Maier, E. R. 2017. The budget in the aesthetic: The role of calculative practice in the production of popular culture. Management Accounting Research (June): 83-98.
Maiga, A. S. 2005. Antecedents and consequences of budget participation. Advances in Management Accounting (14): 211-231.
Maiga, A. S. and F. A. Jacobs. 2007. Budget participation's influence on budget slack: The role of fairness perceptions, trust and goal commitment. Journal of Applied Management Accounting Research (Winter): 39-58.
Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.
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Makridakis, S., R. M. Hogarth and A. Gaba. 2010. Why forecasts fail. What to do instead? MIT Sloan Management Review (Winter): 83-90.
Mankins, M. C. and R. Steele. 2006. Stop making plans start making decisions. Harvard Business Review (January): 76-84.
Mannino, P. V. and K Milani. 1992. Budgeting for and international business. Management Accounting (February): 36-41.
Manteuffel, C. E. 1954. A case in systematic sales forecasting. N.A.C.A. Bulletin (March): 819-828.
Manthey, P. S. 1966. Scheduling and profit planning by utilizing the ratio-analysis method of linear programming. Management Accounting (June): 33-43.
Manthey, P. S. 1967. Profit planning using forecast schedules. Management Accounting (January): 13-30.
Marginson, D. and S. Ogden. 2005. Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviours. Accounting, Organizations, and Society 30(5): 435-456.
Marginson, D. E. W. 1999. Beyond the budgetary control system: Towards a two-tiered process of management control. Management Accounting Research (September): 203-230.
Markwalder, A. S. 1974. A vote for profit forecasting. Management Accounting (December): 23-25.
Marple, R. P. 1946. Combining the forecast and flexible budgets. The Accounting Review (April): 140-148.
Marquette, R. P. and R. K. Fleischman. 1992. Government/business synergy: Early American innovations in budgeting and cost accounting. The Accounting Historians Journal 19(2): 123-145.
Marquis, L. M., J. J. Surdick and W. R. Wood. 1992. Discretionary spending as a source of model specification bias in statistical cost estimation. Management Accounting Research (September): 229-243.
Marsh, W. P. 1940. Budgeting for the smaller company. N.A.C.A. Bulletin (June 1): 1233-1243.
Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter9
Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Appendix: Example 9-2. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter9Appendix
Martin, J. R. Not dated. Chapter 10: Standard Full Absorption Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. Chapter10
Martin, J. R. 1985. The complementary techniques of profit planning and performance analysis: A microcomputer application. Cost and Management (July-August): 25-29.
Martin, J. R. 1987. Integrating the major concepts and techniques of cost and management accounting: A recommendation. Issues in Accounting Education (Spring): 72-84.
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Marvin, K. E. 1963. Development and potentials of a formula estimating capability. N.A.A. Bulletin (October): 19-29.
Mastromano, F. M. 1968. Information technology applied to profit planning. Management Accounting (October): 22-25.
Matejka, M. and K. Ray. 2017. Balancing difficulty of performance targets: Theory and evidence. Review of Accounting Studies 22(4): 1666-1697.
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May, P. A. 1973. The budgeting process. Management Accounting (January): 19-25.
Mayston, D. J. 1998. Devolved budgeting, formula funding and equity. Management Accounting Research (March): 37-54.
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McCann, D. 2012. Too much data, too little judgment: Financial planning and analysis staff can't help CFOs make the right moves until they learn to apply more subjectivity in their analyses. CFO (May): 32-34.
McCaskey, M. B. 1974. A contingency approach to planning: Planning with goals and planning without goals. The Academy of Management Journal 17(2): 281-291.
McDonald, J. E. and C. A. Johnson. 1957. Cost control budgeting which extends to daily reporting. N.A.A. Bulletin (November): 53-59.
McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.
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McKinsey, J. O. 1922. Relation of budgetary control to cost accounting. National Association of Cost Accountants Official Publications (January 15): 3-14.
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McMillan, E. J. 2010. Not-for-Profit Budgeting and Financial Management, 4th edition. Wiley.
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McNaboe, E. J. 1966. Flexible budgeting through electronic data processing. Management Accounting (March): 9-16.
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Merchant, K. and J. Manzoni. 1989. Achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558.
Merchant, K. A. 1981. The design of the corporate budgeting system: Influences on managerial behavior and performance. The Accounting Review (October): 813-829.
Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society 9(3-4): 291-307.
Merchant, K. A. 1984. Influences on departmental budgeting: An empirical examination of a contingency model. Accounting, Organizations and Society (9): 291-307.
Merchant, K. A. 1990. How challenging should profit budget targets be? Management Accounting (November): 46-48.
Merchant, K. A. 1985. Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society 10(2): 201-210.
Merchant, K. A. and J. Manzoni. 1989. The achievability of budget targets in profit centers: A field study. The Accounting Review (July): 539-558.
Merrifield, D. E. 1949. Keying the sales budget to customer buying needs. N.A.C.A. Bulletin (January 1): 547-550.
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