Budgeting Bibliography A-K

A-K  |  L-Z

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



Budgeting Main Page | Standard Costing Main Page

Abdel-Rahim, H., X. Kuang and J. Lill. 2022. Remote work and budgetary reporting: A study examines whether the remote working environment affects employee honesty when reporting budgetary needs. Strategic Finance (February): 50-56.

Abel, C. 1955. Monthly and annual forecasting. N.A.C.A. Bulletin (June): 1293-1303.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Agrawal, S. P. 1986. Inflation, maintenance of capital and IRR models of capital budgeting. Decision Sciences (Winter): 1-15.

Ahrens, T. and L. Ferry. 2018. Institutional entrepreneurship, practice memory, and cultural memory: Choice and creativity in the pursuit of endogenous change of local authority budgeting. Management Accounting Research (March): 12-21.

Ailman, H. B. 1950. Basic organizational planning to tie in with responsibility accounting. N.A.C.A. Bulletin (May): 1107-1117.

Alagiah, R. 2006. The object and the subject of accounting budgets: Evidence of early use by British colonial houses. Journal of Applied Management Accounting Research (Summer): 63-76.

Alam, M. 1997. Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh. Management Accounting Research (June): 147-167.

Albach, H. 1967. Long range planning in open-pit mining. Management Science (June): B549-B568.

Alderson, W. 1959. Perspectives on the planning process. The Journal of the Academy of Management 2(3): 181-196.

Altenburger, M. 2017. The effect of injunctive social norms and dissent on budget reporting honesty. Journal of International Accounting Research 16(2): 9-31.

Altenburger, M. 2021. Mood and honesty in budget reporting. Management Accounting Research (March): 100707.

Amans, P., A. Mazars-Chapelon and F. Villeseque-Dubus. 2015. Budgeting in institutional complexity: The case of performing arts organizations. Management Accounting Research (June): 47-66.

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

Amato, N. 2013. Forward roll. How companies can move beyond traditional budgeting. Journal of Accountancy (October): 26-30. (Rolling forecast).

Andersen, A. V. 1983. Budgeting For Data Processing. National Association of Accountants.

Ansari, S. L. 1979. Towards an open systems approach to budgeting. Accounting, Organizations and Society 4(3): 149-161.

Ansoff, H. I. and R. C. Brandenburg. 1967. A program of research in business planning. Management Science (February): B219-B239.

Anthony, R. N. 1986. Accounting rates of return: Note. American Economic Review (March): 244-246.

Antle, R. and G. D. Eppen. 1985. Capital rationing and organizational slack in capital budgeting. Management Science (February): 163-174.

Antle, R. and J. Fellingham. 1990. Resource rationing and organizational slack in a two-period model. Journal of Accounting Research (Spring): 1-24.

Aranda, C., J. Arellano and A. Davila. 2019. Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research (June): 45-60.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Argyris, C. 1952. The Impact of Budgets on People. New York: Controllership Foundation.

Argyris, C. 1953. Human problems with budgets. The Harvard Business Review (January-February): 97-110.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Arnold, E. 1986. Budgeting: The modeling approach. Management Accounting U.K. (December): 29-31.

Arnold, E. 1987. Delegating budgetary responsibility. Public Finance and Accountancy (January 23): 10-11.

Arnold, J. H. 1986. Assessing capital risk: You can't be too conservative. Harvard Business Review (September-October): 113-121.

Arnold, M. and M. Artz. 2019. The use of a single budget or separate budgets for planning and performance evaluation. Accounting, Organizations and Society (73): 50-67.

Arnold, M. C. 2015. The effect of superiors' exogenous constraints on budget negotiations. The Accounting Review (January): 31-57.

Arnold, M. C. and M. Artz. 2015. Target difficulty, target flexibility, and firm performance: Evidence from business units' targets. Accounting, Organizations and Society (40): 61-77.

Arnold, M. C. and R. M. Gillenkirch. 2015. Using negotiated budgets for planning and performance evaluation: An experimental study. Accounting, Organizations and Society (43): 1-16.

Arnstein, W. E. 1948. What budgeting and financial forecasting will do for a new company. N.A.C.A. Bulletin (December 1): 381-394.

Arrol, J. 1962. Budgeting for direct material inventories. N.A.A. Bulletin (February): 59-66.

Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.

Arya, A., J. Glover and K. Sivaramakrishnan. 1997. Commitment issues in budgeting. Journal of Accounting Research (Autumn): 273-278.

Ashton, A. H. 1982. An empirical study of budget-related predictions of corporate executives. Journal of Accounting Research (Part I, Autumn): 440-449.

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

Baber, W. R. 1985. Budget-based compensation and discretionary spending. The Accounting Review (January): 1-9.

Bachofer, J. B. 1964. Short and long-term forward planning based on contribution margin. N.A.A. Bulletin (March): 11-19.

Bailey, A. D. Jr. and J. Gray. 1968. A study of the importance of the planning horizon on reports utilizing discounted future cash flows. Journal of Accounting Research (Spring): 98-105.

Bailey, J. K. 1964. Organization planning: Whose responsibility? The Academy of Management Journal 7(2): 95-108.

Baiman, S. and J. Evans. 1983. Pre-decision information and participative management control systems. Journal of Accounting Research (Autumn): 371-395.

Balakrishnan, R., J. Huang and Y. Xuan. 2023. The influence of institutional pressure on target setting. Accounting, Organizations and Society (108): 101453.

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23.

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2012. Freed from the budget: Many companies see budgeting as a time-consuming exercise of limited value. Some are resorting to a radical fix: Getting rid of the budget. CFO (September): 41-46. (Summary).

Banham, R. 2013. May the field be with you: Cloud-based applications are pushing out planning and forecasting to workers in the farthest reaches of the company. CFO (September): 38-44.

Barber, J. H. 1925. Budget sales quotas: A problem and suggested solution. Harvard Business Review (January): 210-220.

Barber, J. H. 1930. Budgeting and forecasting in an individual company. N.A.C.A. Bulletin (February 15): 741-759.

Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327.

Bareuther, E. E. and B. E. Stromberg. 1957. Budgeting policy and practice in a decentralized company. N.A.A. Bulletin (October): 31-44.

Baridon, F. E. 1948. A capacity budget procedure to set task for plant and sales force. N.A.C.A. Bulletin (August 1): 1483-1492.

Baridon, F. E. 1960. Profit and loss budget by volume. N.A.A. Bulletin (November): 83-89.

Barker, R. D. 1964. Toward automated production planning. N.A.A. Bulletin (October): 47-52.

Barsky, N. P. and J. T. Morris. 2016. Corporate budgeting: Perceptions of a next generation of corporate leaders. Management Accounting Quarterly (Summer): 1-10.

Bart, C. K. 1988. Budgeting gamesmanship. Academy of Management Executive. 285-294.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Bass, B. M. and H. J. Leavitt. 1963. Some experiments in planning and operating. Management Science (July): 574-585.

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

Beam, T. 1986. Budget is not a plan. Business Planning 2(2): 23-26.

Beardsley, R. 1960. Company administrated salesmen expense drafts. N.A.A. Bulletin (October): 15-22.

Bechtel, R. V. 1943. Business budgeting with a view to conversion from wartime to peacetime conditions. N.A.C.A. Bulletin (August 1): 1349-1375.

Becker, S. D., M. D. Mahlendorf, U. Schaffer and M. Thaten. 2016. Budgeting in times of economic crisis. Contemporary Accounting Research 33(4): 1489-1517.

Becker, S. D., M. Messner and U. Schaffer. 2020. The interplay of core and peripheral actors in the trajectory of an accounting innovation: Insights from beyond budgeting. Contemporary Accounting Research 37(4): 2224-2256.

Becker, S. D., M. Messner and U. Schaffer. 2021. The evolution of an accounting innovation: Using the case of Beyond Budgeting, a research study examines what factors contribute to the development of accounting concepts. Strategic Finance (April): 19-20.

Becker, S. W. 1973. Discussion of appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 254-256.

Becker, S. W. and D. Green. 1962. Budgeting and employee behavior. The Journal of Business (October): 392-402.

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

Bedford, D. S., R. F. Spekle and S. K. Widener. 2022. Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society (101): 101346.

Belkaoui, A. 1985. Slack budgeting, information distortion and self-esteem. Contemporary Accounting Research 2(1): 111-123.

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

Benard, R. J. 1936. How we plan, set up and operate our budget. N.A.C.A. Bulletin (February 1): 575-606.

Benson, F. D. 1985. Effective operational budgeting techniques. Corporate Accounting (Summer): 3-12.

Bento, A. and L. F. White. 2006. Budgeting, performance evaluation, and compensation: A performance management model. Advances in Management Accounting (15): 51-79.

Berland, N. and E. Chiapello. 2009. Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s. Accounting, Organizations and Society 34(1): 28-57.

Berry, A. and D. Otley. 1975. The aggregation of estimates in hierarchical organizations. The Journal of Management Studies (May): 175-193.

Best, E. E. and W. J. Walker. 2019. Seeing both sides: Role reversal in budgetary decision-making. IMA Educational Case Journal 12(4): 1-6.

Birnberg, J. G. 1972. Discussion of the relationship between managers' budget-oriented behavior and selected attitude, position, size, and performance measures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 210-214.

Birnberg, J. G. 1988. Discussion of "An empirical analysis of the expenditure budget in research and development". Contemporary Accounting Research 4(2): 582-587.

Bizplanbuilder Express: A Guide to Creating a Business Plan With Bizplanbuilder. South-Western Educational Publishing.

Black, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

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

Blair, A. 1986. Winning the budget game. Business Planning 2(2): 18-22.

Blake, L. F. 1928. Experiences with budgets to aid management. N.A.C.A Bulletin (July 1).

Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15.

Blay, A., J. Douthit and B. Fulmer. 2019. Why don't people lie? Negative affect intensity and preferences for honesty in budgetary reporting. Management Accounting Research (March): 56-65.

Bleeker, R. 2001. Key features of activity-based budgeting. Journal of Cost Management (July/August): 5-19.

Block, L. J., S. Umapathy and R. L. May. 1984. Accounting and behavior in budgeting: A literature review. Massachusetts CPA Review (Summer): 22, 24, 26-28.

Block, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Blocker, J. G. 1936. Budgeting in relation to standard costs. The Accounting Review (June): 117-124.

Bolt-Lee, C. E. and M. Swain. 2016. Highlights of management accounting research. Journal of Accountancy (December): 50-54.

Borjesson, J. 1997. A case study on activity-based budgeting. Journal of Cost Management (Winter): 7-18.

Borland, R. J. Jr. and L. R. Poudy. 1986. The micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society 11(4-5): 403-422.

Bossons, J. 1966. The effects of parameter misspecification and non-stationarity on the applicability of adaptive forecasts. Management Science (May): 659-669.

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

Bourmistrov, A. and K. Kaarboe. 2013. From comfort to stretch zones: A field study of two multinational companies applying "beyond budgeting" ideas. Management Accounting Research (September): 196-211.

Bowhill, B. N. 1987. Budgetary control systems: Why do they fail? Management Accounting UK (March): 40-41.

Bowlin, W. F. and S. Reed. 2016. Evidence of wealth management and financial planning by women in 2nd century ce: Contracts from Dead Sea caves. The Accounting Historians Journal 43(2): 1-38.

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

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

Brelsford, E. C. 1944. Corporate financial planning for the transition period. N.A.C.A. Bulletin (May 15): 991-1012.

Brenner, J. L., D. A. D'Esopo and A. G. Fowler. 1968. Difference equations in forecasting formulas. Management Science (November): 141-159.

Brett, A. C. 1932. Flexibility in budgetary control. N.A.C.A. Bulletin (June 15): 1406-1417.

Briers, M. and M. Hirst. 1990. The role of budgetary information in performance evaluation. Accounting, Organizations and Society 15(4): 373-398.

Brimson, J. A. and J. Antos. 1998. Driving Value Using Activity-Based Budgeting. John Wiley and Sons.

Brink, A. G., J. C. Coats and F. W. Rankin. 2017. Deceptive superiors and budgetary reporting: An experimental investigation. Journal of Management Accounting Research 29(3): 70-91.

Brittain, R. L. 1953. Sales forecasting and marketing cost control. N.A.C.A. Bulletin (November): 300-310.

Bronner, S. Z. 1946. The use of sales and production forecasts in the determination of variances. N.A.C.A. Bulletin (March 15): 623-634.

Brown, A. A. 1969. Discussion of testing a prediction method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-204.

Brown, J. L., J. G. Fisher, M. Sooy and G. B. Sprinkle. 2014. The effect of rankings on honesty in budget reporting. Accounting, Organizations and Society 39(4): 237-246.

Brown, J. L., J. G. Fisher, S. A. Peffer and G. B. Sprinkle. 2017. The effect of budget framing and budget-setting process on managerial reporting. Journal of Management Accounting Research 29(1): 31-44.

Brown, J. L., J. H. Evans III and D. V. Moser. 2009. Agency theory and participative budgeting experiments. Journal of Management Accounting Research (21): 317-345.

Brown, L. D. and A. Hugon. 2009. Team earnings forecasting. Review of Accounting Studies 14(4): 587-607.

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591.

Brown, T. W., E. D. White and M. A. Gallagher. 2002. Weibull-based forecasting of R&D program budgets. The Journal of Cost Analysis & Management (Winter): 41-54.

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

Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860.

Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777.

Brownell, P. 1982. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research (Spring): 12-27.

Brownell, P. 1983. Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society 8(4): 307-321.

Brownell, P. 1983. The motivational impact of management-by-exception in a budgetary context. Journal of Accounting Research (Autumn): 456-472.

Brownell, P. 1985. Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research (Autumn): 502-512.

Brownell, P. and A. S. Dunk. 1991. Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation. Accounting, Organizations and Society 16(8): 693-703.

Brownell, P. and K. A. Merchant. 1990. The budgetary and performance influences of product standardization and manufacturing process automation. Journal of Accounting Research (Autumn): 388-397.

Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249.

Brownell, P. and M. McInnes. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review (October): 587-600.

Brownlee, J. L. 1955. Man-hour budgeting for control of clerical costs. N.A.C.A. Bulletin (March): 956-965.

Bruce, S. S. 1958. Budgeting for research and development in a manufacturing division. N.A.A. Bulletin (September): 19-31.

Brüggen, A. and J. Luft. 2011. Capital rationing, competition, and misrepresentation in budget forecasts. Accounting, Organizations and Society 36(7): 399-411.

Bruggen, A., E. Forker, I. Grabner and K. Sedatole. 2021. Demand forecasts in organizational planning: The potential benefits of disaggregated forecasting include a decline in both errors and estimate biases. Strategic Finance (April): 42-47.

Bruggen, A., I. Grabner and K. L. Sedatole. 2021. The folly of forecasting: The effects of a disaggregated demand forecasting system on forecast error, forecast positive bias, and inventory levels. The Accounting Review (March): 127-152.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bruns, W. J. Jr. and J. H. Waterhouse. 1975. Budgetary control and organization structure. Journal of Accounting Research (Autumn): 177-203.

Bryer, A. R. 2014. Participation in budgeting: A critical anthropological approach. Accounting, Organizations and Society 39(7): 511-530.

Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.

Buckley, A. and E. McKenna. 1972. Budgetary control and business behavior. Accounting and Business Research (Spring): 137-150.

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

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

Bunce, P., R. Fraser and L. Woodcock. 1995. Advanced budgeting: A journey to advanced management systems. Management Accounting Research (September): 253-265.

Burton, E. J. 1999. Total Business Planning: A Step-By-Step Guide with Forms. John Wiley & Sons.

Butcher, D. 2021. Budgeting to fund strategic plans. The CFOs of CSX and ATI reveal best practices for finance to lead organizations' strategic planning and budgeting processes. Strategic Finance (December): 21-23.

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49.

Cahill, M. H. and J. F. Putnam. 1928. Bank credit and budgetary control. N.A.C.A Bulletin (December 15).

Calabro, P. 2017. Book review: It's about the climb. Strategic Finance (September): 18. (Review of Keep Climbing: A Millennial's Guide to Financial Planning).

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

Callahan, C. M., T. R. Waymire and T. D. West. 2011. Budget ratcheting and performance. Advances in Management Accounting (19): 23-53.

Caminez, D. B. 1946. Budgets for cost control. N.A.C.A. Bulletin (November 1): 303-315.

Campbell, A. 1999. Tailored, not benchmarked: A fresh look at corporate planning. Harvard Business Review (March-April): 41-44, 46,48, 50. (Summary).

Campbell, J. A. 1949. Common sense budgeting for manufacturing expenses. N.A.C.A. Bulletin (July 1): 1255-1265.

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

Cannon, J. N. and T. A. Thornock. 2019. How do managers react to a peer's situation? The influence of environmental similarity on budgetary reporting. Management Accounting Research (September): 12-25.

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

Carney, W. H. 1935. The Gantt-type chart as an aid in budgetary control. N.A.C.A Bulletin (July 15): 1217-1244.

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.

Carswell, W. 1924. Budgetary control. National Association of Cost Accountants Official Publications (May 1): 3-19.

Casas-Arce, P., M. M. Cheng, I. Grabner and S. Modell. 2022. Managerial accounting for decision-making and planning. Journal of Management Accounting Research 34(1): 1-7.

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

Chalos, P., N. O'Connor and X. Zijian. 1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises. Advances in Management Accounting (7): 169-185.

Chalos, P. and M. Poon. 2001. Participative budgeting and performance: A state of the art review and re-analysis. Advances in Management Accounting (10): 171-201.

Chan, J. L. 1996. Budget accounting in China: Continuity and change. Research in Governmental and Nonprofit Accounting 9: 147-174.

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

Chandler, W. L. 1986. Integrating standard cost information into operating budgets. Healthcare Financial Management (September): 127-128.

Chandra, A., N. M. Menon and B. K. Mishra. 2007. Budgeting for information technology. International Journal of Accounting Information Systems 8(4): 264-282.

Chandra, A., N. M. Menon and B. K. Mishra. 2018. Budget adjustments and spending patterns: A transaction-cycle view. Journal of Information Systems (Spring): 19-43.

Chane, G. W. 1957. Closer planning through forecasting techniques. N.A.C.A. Bulletin (May): 1106-1113.

Chapman, R. G. 1962. Starting budgeting in small companies. N.A.A. Bulletin (May): 59-66.

Charnes, A. and A. C. Stedry. 1966. Search-theoretic models of organization control by budgeted multiple goals. Management Science (January): 457-482.

Charnes, A., W. W. Cooper and Y. Ijiri. 1963. Breakeven budgeting and programming to goals. Journal of Accounting Research (Spring): 16-43.

Chen, C. C. and K. T. Jones. 2004. Budgetary slack and performance in group participative budgeting: The effects of individual and group performance feedback and task interdependence. Advances in Management Accounting (13): 183-221.

Chen, C. C. and K. T. Jones. 2005. Are companies really ready for stretch targets? Management Accounting Quarterly (Summer): 10-18. (A survey of MBA students).

Chen, C. X. 2017. Management control for stimulating different types of creativity: The role of budgets. Journal of Management Accounting Research 29(3): 23-26.

Chen, G., J. Kim, J. Lim and J. Zhou. 2018. XBRL adoption and bank loan contracting: Early evidence. Journal of Information Systems (Summer): 47-69.

Chen, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. Management Science (August): B531-B537.

Chen, Q. 2003. Cooperation in the budgeting process. Journal of Accounting Research (December): 775-796.

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).

Cheng, W. W. H., C. Y. Lim and K. C. K. Yuen. 2023. Can honesty reminders reduce dishonesty in budgetary slack? Advances in Management Accounting (34): 203-226.

Chenhall, R. H. 1986. Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review (April): 263-272.

Chenhall, R. H. and P. Brownell. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations, and Society 13(3): 225-233.

Cherrington, D. J. and J. O. Cherrington. 1973. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 225-253.

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

Chi, Y. and D. A. Ziebart. 2019. Evidence regarding management's choice of forecast precision. Journal of Forensic & Investigative Accounting 11(2): 261-282.

Childress, R. L. 1973. Optimal planning: The use of sales forecasts. Decision Sciences 4(2): 164-172.

Chiuminatto, P. M. 1960. Getting the most out of operating budgets. N.A.A. Bulletin (August): 27-39.

Choi, Y., M. Kim, H. Jung and H. Cho. 2021. Bargaining power and budget ratcheting: Evidence from South Korean local governments. Management Accounting Research (November): 100767.

Chong, K. M. and H. Mahama. 2014. The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research (September): 206-222.

Chong, V. K. and C. Y. Loy. 2015. The effect of a leader's reputation on budgetary slack. Advances in Management Accounting (25): 49-102.

Chong, V. K. and I. Ferdiansah. 2011. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. Advances in Management Accounting (19): 55-73.

Chong, V. K. and K. M. Chong. 2002. Budget goal commitment and information effects of budget participation on performance: A structural equation modeling approach. Behavioral Research In Accounting (14): 65-86.

Choo, F. and K. B. Tan. 1997. A study of the relationships among disagreement in budgetary performance evaluation style, job-related tension, job satisfaction and performance. Behavioral Research In Accounting (9): 199-218.

Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.

Chow, C. W., J. C. Cooper; W. S. Waller. 1988. Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance. The Accounting Review (January): 111-122.

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