Control and Controllership Bibliography F-N

A-E  |  F-N  |  O-Z

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

Controllership Main Page | Budgeting Main Page | Variance Analysis Main Page

Fagerberg, D. Jr. 1974. Unmeasured costs: A checklist. Management Accounting (February): 29-32.

Fallon, D. F. 1966. EDP - Fixed asset control. Management Accounting (May): 49-50.

Farris, G. F. and D. A. Butterfield. 1972. Control theory in Brazilian organizations. Administrative Science Quarterly 17(4): 574-585.

Feng, M., C. Li and S. McVay. 2009. Internal control and management guidance. Journal of Accounting and Economics (December): 190-209.

Fennell, A. III. and J. Wolfe. 2018. CPAs acting as interim CFOs: How to manage the risk. The CPA Journal (December): 18-19.

Ferguson, D. C. 1987. A CEO's view of the controller. Management Accounting (February): 21-23.

Fern, R. H. and M. A. Tipgos. 1988. Controllers as business strategists: A progress report. Management Accounting (March): 25-29.

Ferrara, W. L. 1960. An integrated approach to control of production costs. N.A.A. Bulletin (May): 63-71.

Ferreira, A. and D. Otley. 2009. The design and use of performance management systems: An extended framework for analysis. Management Accounting Research (December): 263-282. (Summary).

Fertakis, J. P. 1968. Toward a systems-oriented concept of controllership. Management Accounting (December): 5-10.

Field, W. P. 1919. Accounting control for company store or commissary. Journal of Accountancy (February): 96-106.

Finch, B. J. and J. F. Cox. 1988. Process-oriented production planning and control: Factors that influence system design. The Academy of Management Journal 31(1): 123-153.

Fiolleau, K., T. Libby and L. Thorne. 2018. Dysfunctional behavior in organizations: Insights from the management control literature. Auditing: A Journal of Practice & Theory 37(4): 117-141.

Fiorenza, F. A. 1967. Factory control by variance accounting. Management Accounting (February): 10-12.

Firmin, P. A. and J. J. Linn. 1968. Information systems and managerial accounting. The Accounting Review (January): 75-82.

Fish, E. R. 1968. Is everything under control? Management Accounting (December): 27-29. (Related to data processing).

Fisher, J. 1994. Technological interdependence, labor production functions, and control systems. Accounting, Organizations and Society 19(6): 493-505.

Fisher, J. G. 1998. Contingency theory, management control systems and firm outcomes: Past results and future directions. Behavioral Research In Accounting (10 Supplement): 47-64.

Fiske, W. P. 1940. Training for the controllership. The Accounting Review (June): 232-238.

Fiske, W. P. 1947. Developments in cost control. N.A.C.A. Bulletin (September 15): 65-73.

Fitch, S. G. H. 1922. Deflation in relation to cost accounting. Journal of Accountancy (January): 1-11

Fitch, S. G. H. 1922. Present-day problems in industrial accounting. Journal of Accountancy (July): 1-10. (Form of balance sheet, valuation of inventories, cost accounts in relation to inventories, etc.).

Fitch, S. G. H. 1923. Industrial accounting statistics and their interpretation. National Association of Cost Accountants Official Publications (November 15): 3-14 .

Fitch, S. G. H. 1925. Cost Accounting - Its Organization and Control. Journal of Accountancy (January): 69-71.

Fitzgerald, T. and J. Collins. 2006. The CFO as predictor of corporate performance. Strategic Finance (September): 40-46.

Flamholtz, E. G. 1983. Accounting, budgeting and control systems in their organizational context: Theoretical and empirical perspectives. Accounting, Organizations and Society 8(2- 3): 153-169.

Flamholtz, E. G. 2005. Strategic organizational development and financial performance: Implications for accounting, information, and control. Advances in Management Accounting (14): 139-165.

Flamholtz, E. G., T. K. Das and A. S. Tsui. 1985. Toward an integrative framework of organizational control. Accounting, Organizations and Society 10(1): 35-50.

Fleischman, R. K. and T. N. Tyson. 1998. The evolution of standard costing in the U.K. and U.S.: From decision making to control. Abacus 34(1): 92-119.

Flesher, D. L. and J. Soroosh. 1983. Controllers say FAS 33 is not very useful. Management Accounting (January): 50-53.

Flesher, D. L., M. Hoskins and J. H. Thompson. 2002. SOP mandates capitalization of advertising costs. Management Accounting Quarterly (Summer): 1-7. All of the articles in this issue start on page 1.

Flinn, S. D. 1950. Administration of a large accounting department. N.A.C.A. Bulletin (November): 243-267.

Flinn, S. D. 1954. Use of accounting information for increasing sales. N.A.C.A. Bulletin (February): 731-736.

Follett, M. P. 1937. The process of control. In L. Gulick & L. Urwick (eds.), Papers on the science of administration. Institute of Public Administration: 161-169.

Follett, M. P. 1941. The meaning of responsibility in business management. In H. C. Metcalf & L. Urwick (eds.), Dynamic administration: The collective papers of Mary Parker Follett. London: Sir Isaac Pitman & Sons Ltd., 146-166.

Follett, M. P. 1973. The psychology of control. In E. M. Fox & L. Urwick (eds.), Dynamic administration: The collected papers of Mary Parker Follett, 2nd edition. London: Pitman: 148-174.

Folsom, M. B. 1930. The thirteen-month calendar. Harvard Business Review (January): 218-226.

Forbes, J. D. 1965. Control of construction costs. N.A.A. Bulletin (June): 44-50.

Forsgren, R. 1971. An analysis of control, bases of control, and satisfaction in an organizational setting: Comment. The Academy of Management Journal 14(2): 268-269.

Fowler, T. C. and B. Higgins. 1974. Organization analysis made easy. Proceedings of the Society of American Value Engineers, North Central Region. Detroit Metropolitan Chapter: 3.1-3.7.

Fox, H. W. 1959. Organizing an analysis service in the controller's department. N.A.A. Bulletin (June): 35-44.

Fox, R. J. and T. L. Barton. 1986. System is born: Management control at American Transtech. Management Accounting (September) 37-39, 42-47.

Fox, S. 1967. A structural approach to cost accounting. Abacus 3(2): 153-162.

Framel, J. E. 1988. Managing information as an asset. Management Accounting (July): 27-31.

Francesconi, T. A. 1998. Transforming Lucent's CFO. Management Accounting (July): 22-24, 26, 28, 30.

Frazier, H. L. 1965. Our experience with thirteen period accounting. Management Accounting (December): 53-58.

Free, C. and N. Macintosh. 2008. A research note on control practice and culture at Enron. Advances in Management Accounting (17): 347-382.

Freeman, H. C. 1925. Control of stocks of merchandise. National Association of Cost Accountants Official Publications (August 15): 3-12 .

Frese, W. F. 1935. Property rights of stockholders under the 1933 Illinois Business Corporation Act. The Accounting Review (June): 136-148.

Friedley, F. R. 1953. Clerical cost reduction and control. N.A.C.A. Bulletin (October): 171-185.

Friedman, H. L. 2014. Implications of power: When the CEO can pressure the CFO to bias reports. Journal of Accounting and Economics (August): 117-141.

Friedman, H. L. 2016. Implications of a multi-purpose reporting system on CEO and CFO incentives and risk preferences. Journal of Management Accounting Research 28(3): 101-132.

Frigo, M. L. 2015. Breakthrough innovation and the CFO. Strategic Finance (December): 35-39.

Frigo, M. L. 2015. Collective genius and innovation: Everyone in the organization should collaborate. Strategic Finance (September): 21-23.

Frigo, M. L. and M. C. Ubelhart. 2015. CFO + Chro = Power pair: Working together, strategic finance and human resources executives can create great value for their companies by developing and analyzing human capital metrics. Strategic Finance (November): 26-33.

Frishkoff, P. A. 1986. Is your controllership function out of control? Management Accounting (March): 45-47.

Frishkoff, P. A. and S. Thompson. 1994. This controller wears many hats. Management Accounting (November): 42-44.

Frost, H. R. 1989. Office technology: Streamlining the controller's job. Management Accounting (November): 46-49.

Gambino, A. J. 1979. Planning and control in colleges and universities. Management Accounting (January): 53-54.

Gambino, A. J. 1979. Planning and Control in Colleges and Universities. National Association of Accountants.

Ganung, J. 2001. Using an interim financial controller to grow your business. Strategic Finance (July): 46-50.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14.

Garland, R. F. 1966. Computer programs - Control and security. Management Accounting (December): 43-45.

Garner, S. P. 1951. Has cost accounting come of age? N.A.C.A. Bulletin (November): 287-292.

Garrett, J. B., J. A. Livingston, W. B. Tayler, N. L. Cade and S. E. McVay. 2019. Controls and cooperation in interactive non interactive settings. Contemporary Accounting Research 36(4): 2494-2520.

Gartenberg, M. 1980. How Dow accounts for its energy use. Management Accounting (March): 10-12.

Gaudion, D. A. 1968. Building and controlling a multi-divisional growth company. Management Accounting (February): 3-8.

Gawiser, S. R. 1994. Who's in charge: CIO or CFO? Management Accounting (October): 41-44.

Gaynor, E. W. 1954. Use of control charts in cost control. N.A.C.A. Bulletin (June): 1300-1309.

Gaynor, G., J. Morse and M. Pevzner. 2015. The crowd-funding effect: The SECs' crowdfunding rule will create new challenges for CFOs' Strategic Finance (October): 34-39.

Ge, W. and S. McVay. 2005. The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act. Accounting Horizons (September): 137-158.

Geary, R. R. 1974. The loner: A small firm's controller speaks out. Management Accounting (December): 15-16, 28.

Gee, E. A. 1926. The tale of the controlling account. The Accounting Review (December): 76-80.

Gerardo, R. A. and A. Apanyi. 2008. The CFO's best friend. Strategic Finance (December): 24-30.

Gerber, J. W. 1960. Cost control in a large feed company. N.A.A. Bulletin (February): 61-68.

Gerdin, J. 2020. Management control as a system: Integrating and extending theorizing on MC complementarity and institutional logics. Management Accounting Research (December): 100716.

Gerdin, J., T. Johansson and G. Wennblom. 2019. The contingent nature of complementarity between results and value-based controls for managing company-level profitability: A situational strength perspective. Accounting, Organizations and Society (79): 101058.

Ghosh, D. and R. F. Lusch. 2000. Outcome effect, controllability and performance evaluation of managers: Some field evidence from multi-outlet businesses. Accounting, Organizations and Society 25(4-5): 411-425.

Giacomino, D. E. 1980. University controllers: Are they management accountants? Management Accounting (June): 32-35.

Giannoccaro, I., A. Nair and T. Choi. 2018. The impact of control and complexity on supply network performance: An empirically informed investigation using NK simulation analysis. Decision Sciences 49(4): 625-659.

Gibbs, G. 1958. New cost accounting concepts. The Accounting Review (January): 96-101.

Giddings, H. A. 1944. Cost reduction through cost controls for post-war operation. N.A.C.A. Bulletin (Jully 1): 1127-1140.

Gilchrist, M., D. D. Pattison and R. J. Kudla. 1985. Controlling indirect costs with headcount forecast algorithms. Management Accounting (August): 46-51.

Gilfix, M. and B. A. Krooks. 2008. Asset protection planning. The CPA Journal (February): 56-59.

Gill, J. 1918. Duties of a factory cost accountant. Journal of Accountancy (December): 441-449.

Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.

Giovinazzo, V. J. 1981. Speeding up interim closings. Management Accounting (December): 51-59.

Giovinazzo, V. J. 1982. Accounting problems that nobody talks about. Management Accounting (October): 14-19, 36.

Gladson, J. W. 1951. The accountant's part in creative management. N.A.C.A. Bulletin (September): 3-12.

Godfrey, J. T. and W. R. Pasework. 1988. Controlling quality costs. Management Accounting (March): 48-51.

Goettee, J. G. 1948. Daily reports to control assembly labor time and costs. N.A.C.A. Bulletin (July 15): 1421-1428.

Gold, B. and R. M. Kraus. 1964. Integrating physical with financial measures for managerial controls. The Academy of Management Journal 7(2): 109-127.

Gomez-Mejia, L. R., H. Tosi and T. Hinkin. 1987. Managerial control, performance, and executive compensation. The Academy of Management Journal 30(1): 51-70.

Gond, J., S. Grubnic, C. Herzig and J. Moon. 2012. Configuring management control systems: Theorizing the integration of strategy and sustainability. Management Accounting Research (September): 205-223.

Gonedes, N. J. 1970. Accounting for managerial control: An application of chance-constrained programming. Journal of Accounting Research (Spring): 1-20.

Gonedes, N. J. 1971. Optimal timing of control messages for a two-state Markov process. Journal of Accounting Research (Autumn): 236-252.

Gonedes, N. J. and Y. Ijiri. 1974. Improving subjective probability assessment for planning and control in team-like organizations. Journal of Accounting Research (Autumn): 251-269.

Goodman, J. S. Jr. and A. C. McMillan. 1959. A work order system which controls maintenance and repairs. N.A.A. Bulletin (July): 11-17.

Gordon, D. 1954. Daily cash reports to aid control in retailing. N.A.C.A. Bulletin (April): 990-1004.

Gordon, H. S. 1949. The insurance responsibilities of the controller. N.A.C.A. Bulletin (September): 57-58.

Gordon, L. A. 1989. Benefit-cost analysis and resource allocation decisions. Accounting, Organizations and Society 14(3): 247-258.

Gordon, M. J. 1951. Cost allocations and the design of accounting systems for control. The Accounting Review (April): 209-220.

Goretzki, L., E. Strauss and L. Wiegmann. 2018. Exploring the roles of vernacular accounting systems in the development of enabling global accounting and control systems. Contemporary Accounting Research 35(4): 1888-1916.

Gosewisch, F. C. 1961. Inventory control from a prospective purchaser's viewpoint. N.A.A. Bulletin (June): 25-32.

Gould, J. H. 1956. Cost control for a small manufacturer. N.A.C.A. Bulletin (January): 579-595.

Gove, C. A. 1955. Making a start on developing cost personnel. N.A.C.A. Bulletin (February): 846-852.

Govindarajan, V. and A. K. Gupta. 1985. Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society 10(1): 51-66.

Govindarajan, V. and J. Fisher. 1990. Strategy, control systems, and resource sharing: Effects on business-unit performance. The Academy of Management Journal 33(2): 259-285.

Grabner, I. and F. Moers. 2013. Management control as a system or a package? Conceptual and empirical issues. Accounting, Organizations and Society 38(6-7): 407-419.

Grabner, I. and G. Speckbacher. 2016. The cost of creativity: A control perspective. Accounting, Organizations and Society (48): 31-42.

Grabner, I., A. Posch and M. Wabnegg. 2018. Materializing innovation capability: A management control perspective. Journal of Management Accounting Research 30(2): 163-185.

Grace, J. C. 1949. A controller's conception of a modern annual report. The Accounting Review (April): 171-178.

Grafton, J. and J. Mundy. 2017. Relational contracting and the myth of trust: Control in a co-opetitive setting. Management Accounting Research (September): 24-42.

Graham, W. J. 1936. Accounting economy by machine methods. N.A.C.A. Bulletin (April 15): 935-951.

Graning, M. C. 1956. Planning and controlling engineering costs. N.A.C.A. Bulletin (February): 738-744.

Granlund, M. and J. Taipaleenmaki. 2005. Management control and controllership in new economy firms - A life cycle perspective. Management Accounting Research (March): 21-57.

Granlund, M., J. Mouritsen and E. Vaassen. 2013. On the relations between modern information technology, decision making and management control. International Journal of Accounting Information Systems 14(4): 275-277.

Gray, B. 1990. The enactment of management control systems: A critique of Simons. Accounting, Organizations and Society 15(1-2): 145-148.

Gray, D. G. 1956. Controlling construction outlay in a power company. N.A.C.A. Bulletin (February): 754-761.

Gray, G. and M. Alles. 2015. Data fracking strategy: Why management accountants need it. Management Accounting Quarterly (Spring): 22-33.

Gray, J. and D. Matson. 1987. Early warning systems. Management Accounting (August): 50-55.

Gray, O. R., K. Frank, R. V. Calvasina and F. Juadines. 1998. Finders keepers? Management Accounting (December): 49-55. (Review of the legal requirements for unclaimed property such as returned dividend checks and unredeemed bonds).

Greeley, H. D. 1917. Cost accounting and burden application. Journal of Accountancy (May): 399-400.

Greeley, H. D. 1917. Manufacturing costs and accounts. Journal of Accountancy (June): 475-477.

Green, E. L. 1932. Production control methods in use as the Andrews Division of the Washburn Company. N.A.C.A. Bulletin (December 15): 628-640.

Greenhalgh, R. W. 2000. Information and transnational SME controller. Management Accounting Research (December): 413-426.

Greenlee, J. S. 1996. 'Spies like them' How to protect your company from industrial spies. Management Accounting (December): 31-32, 34-36.

Greenwood, R. and D. S. Scharfstein. 2012. How to make finance work. Harvard Business Review (March): 104-110.

Greer, H. C. 1955. Let's have the story - Quick! N.A.C.A. Bulletin (December): 492-508.

Groot, T. L. C. M. and K. A. Merchant. 2000. Control of international joint ventures. Accounting, Organizations and Society 25(6): 579-607.

Guidi, L. P. and P. J. Gutierrez. 1959. Material control in an electronic production control system. N.A.A. Bulletin (May): 79-85.

Gupta, P. P. and J. C. Thomson. 2006. Use of COSO 1992 in management reporting on internal control. Strategic Finance (September): 26-33.

Gupta, P. P., M. W. Dirsmith and T. J. Fogarty. 1994. Coordination and control in a government agency: Contingency and institutional theory perspectives on GAO audits. Administrative Science Quarterly 39(2): 264-284.

Gustafson, D. E. 1964. Revamping property records. N.A.A. Bulletin (December): 41-48.

Haase, P. 1971. Financial Executives Institute: The First Forty Years. FEI.

Haberstroh, C. J. 1960. Control as an organizational process. Management Science (January): 165-171.

Hagel, J. 2014. Expanded role requires expanded skills. Journal of Accountancy (October): 20-21. (CFOs' expanded role).

Hagel, J. 2014. Nimble thinking takes the lead. Journal of Accountancy (August): 24-25. (Finance professionals need business acumen and a global view).

Hagen, H. O. 1959. How we achieved ready control of fixed asset detail. N.A.A. Bulletin (July): 72-78.

Hagg, I., A. Magnusson and L. A. Samuelson. 1988. Research on budgetary control in the Nordic countries - A survey. Accounting, Organizations and Society 13(5): 535-547.

Haislip, J. Z., A. Masli, V. J. Richardson and M. W. Watson. 2015. External reputation penalties for CEOs and CFOs following information technology material weaknesses. International Journal of Accounting Information Systems (17): 1-15.

Hall, H. B. 1925. Industrial appraisals and insurance. National Association of Cost Accountants Official Publications (April 15): 3-17 .

Hall, J. and M. M. Greenstein. 1996. Safeguarding microcomputers and lans. Management Accounting (May): 27-28, 30-31, 34-36.

Hall, S. P. 1950. Seven aids to better control reports - A case study. N.A.C.A. Bulletin (March): 877-886.

Halloran, R. J. 1952. Weekly expense control can be practical. N.A.C.A. Bulletin (February): 705-715.

Hamilton, B. P. Jr. 1958. Divisional profit controls - experience of an oil company. N.A.A. Bulletin (October): 31-41.

Hamilton, B. P. Jr. 1959. Helps for your cost reduction program. N.A.A. Bulletin (January): 5-10.

Hamlen, S. S. 1980. A chance-constrained mixed integer programming model for internal control design. The Accounting Review (October): 578-593.

Hammer, A. 1962. How are you fixed for fixed asset records? N.A.A. Bulletin (July): 20.

Hammond, T. and A. Preston. 1992. Culture, gender and corporate control: Japan as "other". Accounting, Organizations and Society 17(8): 795-808.

Hanley, E. W. 1956. Trouble-shooting activated by accounting data. N.A.C.A. Bulletin (April): 990-996.

Hannan, R. L. 2016. Discussion of "Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1435-1439.

Hanno, D. M. and T. A. Hughes. 1999. Defending your dollars. Strategic Finance (August): 56-60. (Developing defensive strategies and controls to prevent employee theft).

Hannum, W. H. 1970. Determining reporting schedules for ongoing managerial processes. Decision Sciences 1(1-2): 73-99.

Hannum, W. H. 1974. A model for evaluating imperfect control systems. Decision Sciences 5(3): 311-322.

Hanson, A. W. 1932. The relation of cost accounting to the budgetary control problem. The Accounting Review (March): 34-37.

Hanson, E. I. 1966. The budgetary control function. The Accounting Review (April): 239-243.

Hansen, P. 1970. An operational cost information model. Abacus 6(2): 154-168.

Hanson, W. E. 1963. Improving control of maintenance costs. N.A.A. Bulletin (April): 53-60.

Harbrecht, R. F. 1964. Designing a system for control of research cost. N.A.A. Bulletin (June): 3-8.

Harding, G. G. 1973. Mechanized maintenance scheduling. Management Accounting (March): 36-38, 42.

Harper, D. O. 1968. Project management as a control and planning tool in the decentralized company. Management Accounting (November): 29-34.

Harrell, A. M. 1977. The decision-making behavior of Air Force officers and the management control process. The Accounting Review (October): 833-841.

Harrison, G. C. 1921. What is wrong with cost accounting? National Association of Cost Accountants Official Publications (June): 3-10.

Harrison, G. L. and J. L. McKinnon. 1999. Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society 24(5-6): 483-506.

Harrison, G. C. 1921. Cost Accounting To Aid Production: A Practical Study of Scientific Cost Accounting. The Engineering Magazine Company.

Harrison, N. T. 1948. Budgetary control of production and costs in the machine tool industry. N.A.C.A. Bulletin (April 1): 939-948.

Hart, A. L. 1956. Using probability for economy in cost control. N.A.C.A. Bulletin (October): 257-263.

Hart, J. 2000. Matthias Waehren: Transforming finance at Roche-Nutley. Strategic Finance (September): 46-51.

Hartman, B. P. 1983. The management accountant's role in deleting a product line. Management Accounting (August): 63-66. (Case study).

Hartman, B. P., V. C. Brenner, R. A. Lydecker and J. M. Wilkinson. 1981. Mission control starts in the controller's department. Management Accounting (September): 27-31.

Hartogensis, A. M. 1953. Cost reduction by brute force. N.A.C.A. Bulletin (November): 344-350.

Hartogensis, A. M. 1953. Cost reduction - Rx for tomorrow's profits. N.A.C.A. Bulletin (January): 616-626.

Hartogensis, A. M. 1955. The accountant's place in the control function. N.A.C.A. Bulletin (December): 473-480.

Harvard Business Review. 1925. Case studies in business: A system of control for chain stores. Harvard Business Review (April): 361-376.

Harvard Business Review. 1923. Summaries of business research: Budgetary control of expense in department stores. Harvard Business Review (October): 99-108.

Harvard Business Review. 1928. Summaries of business research: The point plan for industrial control. Harvard Business Review (January): 219-230.

Harvard Business Review. 1928. Summaries of business research: Mechanical aids to merchandise control in department stores. Harvard Business Review (April): 330-342.

Haseman, W. C. 1968. An interpretive framework for cost. The Accounting Review (October): 738-752.

Haskins, W. A. Jr. and F. F. Gilmore. 1940. A case study in budgetary control. N.A.C.A. Bulletin (April 15): 1011-1036.

Hass, J. R. 1947. Control procedures for special operating supplies. N.A.C.A. Bulletin (October 15): 223-226.

Hathaway, B. R. 1975. Controlling new facilities costs. Management Accounting (April): 47-49.

Hathaway, W. W. Jr. 1981. How we documented our internal accounting control system. Management Accounting (October): 65-71.

Haun, R. D. 1955. Broad vs. narrow concepts of internal auditing and internal control. The Accounting Review (January): 114-118.

Hay, R. D. 1953. An inquiry into internal reporting. N.A.C.A. Bulletin (May): 1206-1219.

Hayes, M. V. 1929. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1). (See Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.)

Hayes, M. V. 1950. Accounting from the management viewpoint. N.A.C.A. Bulletin (July 1): 1349-1360.

Hays, J. R. 1972. Manpower control for manufacturing. Management Accounting (April): 31-37.

Hechter, M. 2008. The rise and fall of normative control. Accounting, Organizations and Society 33(6): 663-676.

Heckert, J. B. 1929. Methods and advantages of early closing. The Accounting Review (September): 181-191.

Heckert, J. B. 1947. Budgetary control of manufacturing and commercial expense. N.A.C.A. Bulletin (March 15): 869-880.

Heckert, J. B. 1949. A course in controllership. The Accounting Review (April): 208-209.

Heerema, D. L. and R. L. Rogers. 1991. Is your cost accounting system benching your team players? Management Accounting (September): 35, 38-40.

Heinicke, A., T. W. Guenther and S. K. Widener. 2016. An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research (December): 25-41.

Heitger, A. A., D. L. Heitger and L. E. Heitger. 2021. Driving performance in the retail and banking industries: The consequences of dysfunctional management control systems at W. T. Grant and Wells Fargo. Issues in Accounting Education (May): 65-92.

Heitman, W. 2017. The CFO: Industrial engineer of knowledge work: Bring the power of standardization into the office. Strategic Finance (June): 24-33.

Hemmer, T. 1995. Discussion of moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 205-213.

Hemmer, T. and E. Labro. 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research (December): 1209-1240.

Henderson, D. E. 1958. Planning the production of accounting work. N.A.A. Bulletin (October): 57-64.

Henderson, D. E. 1961. Centralized control of multiplant operation - Some benefits. N.A.A. Bulletin (September): 92-93.

Henderson, D. E. 1961. The small order in large and small business. N.A.A. Bulletin (December): 69-74.

Henderson, J. 1961. The negative approach to office cost reduction - Elimination. N.A.A. Bulletin (October): 38.

Hendricks, J. A., R. C. Bastian and T. L. Sexton. 1992. Bundle monitoring of strategic projects. Management Accounting (February): 31-35.

Henion, D. D. 1958. Planned management control - An application. N.A.A. Bulletin (December): 59-69.

Henri, J. and M. Journeault. 2010. Eco-control: The influence of management control systems on environmental and economic performance. Accounting, Organizations and Society 35(1): 63-80.

Henri, J. and M. Wouters. 2020. Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society (86): 101073.

Henning, D. A. and R. L. Moseley. 1970. Authority role of a functional manager: The controller. Administrative Science Quarterly 15(4): 482-489.

Henri, J. 2006. Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society 31(6): 529-558.

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