Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Organization Structure Main Page |
Responsibility Accounting Main Page
Anderson, R. T. Jr. 1960. Centralized record keeping for decentralized operations - Nation-wide order and production control. N.A.A. Bulletin -1960 Conference Proceedings II (August): 3-11.
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Bhide, A. 2010. The judgment deficit: Statistical models have deprived the financial sector of the case-by-case judgment that makes capitalism thrive. That must change. Harvard Business Review (September): 44-53. (Decentralized individual judgment and initiative are essential to the success of the modern capitalist economy.).
Bradford, M., J. B. Earp and S. Grabski. 2014. Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework. International Journal of Accounting Information Systems 15(2): 149-165.
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Carlson, C. E. 1945. Standard costs under decentralized production. N.A.C.A. Bulletin (June 1): 879-886.
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Corless, D. W. 1956. Centralized timekeeping pays off. N.A.C.A. Bulletin (May): 1137-1140.
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Harper, D. O. 1968. Project management as a control and planning tool in the decentralized company. Management Accounting (November): 29-34.
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Hass, J. E. 1968. Transfer pricing in a decentralized firm. Management Science (February): B310-B331.
Henderson, D. E. 1961. Centralized control of multiplant operation - Some benefits. N.A.A. Bulletin (September): 92-93.
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Journal of Accountancy. 2018. Line items: Final regs. govern partnership representatives under centralized audit regime; Guidance issued on new rules for deductible corporate compensation; New paid family and medical leave credit guidance. Journal of Accountancy (December): 67.
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MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).
Malmi, T. 1997. Towards explaining activity-based costing failure: Accounting and control in a decentralized organization. Management Accounting Research (December): 459-480.
Mhamad, A., Y. Zainuddin and N. Alam. 2017. Does decentralized decision making increase company performance through its information technology infrastructure investment? International Journal of Accounting Information Systems (27): 1-15.
Michelman, P. 2017. The question every executive should ask: Gone are the days of centralized control of information and decision-making within organizations. With information now widely distributed among employees, Kaiser Permanente CEO Bernard J. Tyson says today's executives face a critical question: "How do I charge up the organization so that we're maximizing the intellect of all of our people?" MIT Sloan Management Review (Summer): 67-72.
Moberg, H. W. 1962. Principles of control for decentralized operations. N.A.A. Bulletin (July): 56.
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Philippakis, A. S. 1972. A simulation study of decentralized decision making. Decision Sciences 3(3): 59-73.
Phillips, T. E. and M. E. Droege. 1984. Maximizing cash in decentralized organizations. Management Accounting (August): 38-42.
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Reichmann, S. and A. Rohlfing-Batian. 2014. Decentralized task assignment and centralized contracting: On the optimal allocation of authority. Journal of Management Accounting Research 26(1): 33-35.
Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.
Rubenstein, A. H. 1964. Organizational factors affecting research and development decision-making in large decentralized companies. Management Science (July): 618-633.
Schöndube-Pirchegger, B. and G. Voigt. 2017. Inventory-related compensation in decentralized organizations. Decision Sciences 48(6): 1132-1163.
Schreiber, S. P. 2017. Federal court strikes down PTIN fees, upholds PTINs; IRS reissues centralized partnership audit rules; CPAs urge postponement; IRS provides simplified method for late portability elections. Journal of Accountancy (September): 62-65. (IRS Preparer tax identification numbers).
Schreiber, S. P. 2018. Final rules govern election out of centralized partnership audits. Journal of Accountancy (March): 70-71.
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Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs and internal pricing. Management Science (April): 325-343.
Slager, R. 1960. A procedure for the centralized gathering and processing of labor data. N.A.A. Bulletin (October): 23-34.
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Villers, R. 1954. Control and freedom in a decentralized company. Harvard Business Review (March-April): 89-96.
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Yost, J. A. 1990. Intra-firm resource allocation and transfer pricing under asymmetric information: A principal-agent analysis of decentralized decision-making in a multi-division firm. Journal of Management Accounting Research (2): 134-139.
Zhao, H., V. Deshpande and J. K. Ryan. 2005. Inventory sharing and rationing in decentralized dealer networks. Management Science (April): 531-547.