Control and Controllership Bibliography A-E

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

Abdel-Khalik, A. R. 1966. Controllership in Egypt. Journal of Accounting Research (Spring): 37-46.

Abernethy, M. A. and A. M. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.

Abernethy, M. A. and J. U. Stoelwinder. 1995. The role of professional control in the management of complex organizations. Accounting, Organizations and Society 20(1): 1-17.

Abernethy, M. A. and P. Brownell. 1997. Management control systems in research and development organizations: The role of accounting, behavior and personnel controls. Accounting, Organizations and Society 22(3-4): 233-248.

Abernthy, M. A., J. Bouwens and L. van Lent. 2004. Determinants of control system design in divisionalized firms. The Accounting Review (July): 545-570.

Abernethy, M. A., J. Bouwens, and L. van Lent. 2010. Leadership and control system design. Management Accounting Research (March): 2-16.

Achter, S. B. 1960. A practical way of allocating and controlling warehousing costs. N.A.A. Bulletin (February): 77-81.

Acker, A. W. 1950. Triumph over detail - A review of the work of the cost department. N.A.C.A. Bulletin (May): 1047-1060.

Ackoff, R. L. 1967. Management misinformation systems. Management Science (December): reprinted in Rosen, L. S. Topics in Managerial Accounting, 2nd edition. McGraw-Hill Ryerson Limited: 149-159.

Adams, L. F. 1950. The practice of penny elimination. N.A.C.A. Bulletin (April): 957-966.

Adams, R. B. and J. A. C. Santos. 2006. Identifying the effect of managerial control on firm performance. Journal of Accounting and Economics (April): 55-85.

Adler, D. G. 1990. Preparing for a changing insurance market. Management Accounting (March): 47-49.

Adler, P. S. and C. X. Chen. 2011. Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society 36(2): 63-85.

Adler, R. L. 1982. Creative cost control in unemployment tax management. Management Accounting (March): 47-55.

Ahrens, T. 2018. Management controls that anchor other organizations practices. Contemporary Accounting Research 35(1): 58-86.

AICPA. 2009. Current Economic Crisis: Accounting Issues and Risks for Financial Management and Reporting - 2009. AICPA.

Aked, H. J. 1967. Control of fixed costs in relation to volume. Management Accounting (March): 12-20. (Related to capacity utilization and use of a method called S.P.U.R. by a chemical company).

Akroyd, C. and R. Kober. 2020. Imprinting founders' blueprints on management control systems. Management Accounting Research (March): 100645.

Akroyd, C., S. S. N. Biswas and S. Chuang. 2016. How management control practices enable strategic alignment during the product development process. Advances in Management Accounting (26): 99-138.

Al-Hebry, A. A. 2017. Proposed framework to determine appropriateness of cost accounting methods. Cost Management (March/April): 6-15.

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Alexander, J. A. 1991. Adaptive change in corporate control practices. The Academy of Management Journal 34(1): 162-193.

Alleman, R. H. 1985. Comptrollership at ITT. Management Accounting (May): 24-30.

Allen, A. D. 1968. Accounting for and controlling staff work. Management Accounting (February): 31-34.

Allen, J. D. 1962. Controlling costs of lost, defective and obsolete parts. N.A.A. Bulletin (November): 57-60.

Allen, J. R. 1977. The auditor's relationship to the development of data processing controls. Management Accounting (November): 39-42.

Allen, L. H. 1917. Cost accounting for the contractor. Journal of Accountancy (March): 177-184.

Allen, R. 2005. Less is more. Strategic Finance (June): 44-49. (Improving the closing process).

Allen, R. N. 1950. Timely issuance of monthly reports - An outline of an early closing procedure. N.A.C.A. Bulletin (January): 637-642.

Alles, M. and S. Datar. 2002. Control implications of worker identification with firm sales success. Management Accounting Research (June): 173-190.

Alles, M., S. M. Datar and R. A. Lambert. 1995. Moral hazard and management control in just-in-time settings. Journal of Accounting Research (Studies on Managerial Accounting): 177-204.

Alm, I. W. 1939. Combining adjusting and closing Entries. The Accounting Review (December): 432-436.

Alonzo, M. V. 1978. Corporate strategy for combating inflation. Management Accounting (March): 57-60.

Alvesson, M. and D. Karreman. 2004. Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm. Accounting, Organizations and Society 29(3-4): 423-444.

Amato, N. 2016. Controller to CFO: Not a straight, simple path. Controllers hoping to become a CFO need operational experience, communication skills. Journal of Accountancy (March): 34-38.

Amato, N. 2019. Controllers' updated roles. Journal of Accountancy (June): 14. (Keep system updated and running. Maintain cybersecurity. Prevent fraud. Use tech tools for data analysis. Manage compliance practices. Engage with strategy and forecasting. Manage risks in a changing world).

Amey, L. R. 1979. Towards a new perspective on accounting control. Accounting, Organizations and Society 4(4): 247-258.

Anders, S. B. 2020. System organization controls resources. The CPA Journal (February): 68-69.

Anderson, C. R. 1951. Work-in-process control is worth the trouble. N.A.C.A. Bulletin (November): 351-356.

Anderson, D. R. 1944. The function of industrial controllership. The Accounting Review (January): 55-65.

Anderson, D. R. 1949. The accounting executive and control through cooperative effort. N.A.C.A. Bulletin (June 15): 1163-1174.

Anderson, D. R. 1955. The industrial accountant as a "go giver" N.A.C.A. Bulletin (June): 1263-1272. (Discussion of the three functions of industrial accounting: the property control function, the legal function, and the management service function).

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.

Anderson, S. 2002. T&E goes wireless. Strategic Finance (October): 24-27. (Expense reporting with PDAs).

Anderson, S. W. and H. C. Dekker. 2005. Management control for market transactions: The relation between transaction characteristics, incomplete contract design, and subsequent performance. Management Science (December): 1734-1752.

Anderson, S. W., H. F. Chang, M. M. Cheng and Y. S. Phua. 2017. Getting to know you: Trust formation in new interfirm relationships and the consequences of investments in management control and the collaboration. Contemporary Accounting Research 34(2): 940-965.

Anderson, S. W., M. H. Christ, H. C. Dekker and K. L. Sedatole. 2014. The use of management controls to mitigate risk in strategic alliances: Field and survey evidence. Journal of Management Accounting Research 26(1): 1-32.

Anderson, S. W., M. M. Cheng and Y. S. Phua. 2022. Influence of control precision and prior collaboration experience on trust and cooperation in inter-organizational relationships. The Accounting Review (November, Issue 6): 1-22.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Angell, C. R. 1970. Preservation and orderly destruction of records. Management Accounting (March): 47-49.

Angle, S. L. 1931. Effective use of cost data. N.A.C.A Bulletin (October 1): 155-172.

Ansari, S. L. 1976. Behavioral factors in variance control: Report on a laboratory experiment. Journal of Accounting Research (Autumn): 189-211.

Ansari, S. L. 1977. An integrated approach to control system design. Accounting, Organizations and Society 2(2): 101-112.

Anthony, E. F. 1957. How to make progress in maintenance cost control. N.A.A. Bulletin (December): 51-57.

Anthony, R. 1988. The Management Control Function. Boston: Harvard Business School Press.

Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234.

Anthony, R. N. 1964. Framework for analysis. Management Services (March-April): 18-24. (Summary).

Anthony, R. N. 1965. Planning and Control Systems: A Framework for Analysis. Boston: Harvard Business, Division of Research.

Anthony, R. N. and D. Young. 2002. Management Control In Nonprofit Organizations. McGraw-Hill/Irwin.

Anthony, R. N. and V. Govindarajan. 2003. Management Control Systems. McGraw-Hill/Irwin.

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718.

Aranoff, G. 2017. The cost accounting market today is stronger than ever: Challenges with the high-tech boom and the manufacturing downturn. Cost Management (May/June): 33-38.

Aranya, N. and K. R. Ferris. 1984. A reexamination of accountants' organizational-professional conflict. The Accounting Review (January): 1-15.

Archer, S. and D. Otley. 1991. Strategy, structure, planning and control systems and performance evaluation - Rumenco Ltd. Management Accounting Research (December): 263-303.

Armstrong, P. 1985. Changing management control strategies: the role of competition between accountancy and other organisational professions. Accounting, Organizations and Society 10(2): 129-148.

Armstrong, W. Y. 1951. Property records for insurance purposes. N.A.C.A. Bulletin (February): 664-674.

Arnold, A. C. 1959. Making forms control work for the company. N.A.A. Bulletin (July): 44-48.

Arnold, H. C. 1951. Simplifying the detail side of expense control. N.A.C.A. Bulletin (December): 463-468.

Arnold, R. 1993. Controlling unemployment insurance costs. Management Accounting (December): 21-23.

Arrow, K. J. 1964. Control in large organizations. Management Science (April): 397-408.

Arwidi, O. and L. A. Samuelson. 1993. The development of budgetary control in Sweden - A research note. Management Accounting Research (June): 93-107.

Arya, A. and J. Glover. 1996. Verification of historical cost reports. The Accounting Review (April): 255-269.

Arya, A., B. Mittendorf and R. N. V. Ramanan. 2022. In defense of limited manufacturing cost control: Disciplining acquisition of private information by suppliers. The Accounting Review (January): 29-49.

Arya, A., J. C. Glover and K. Sivaramakrishnan. 1997. The interaction between decision and control problems and the value of information. The Accounting Review (October): 561-574.

Aschenbrucker, A., P. Horvath and U. Michel. 2014. Controlling in a volatile environment. Cost Management (November/December): 24-33.

Ashar, K. 2019. Cost Accounting and Management Essentials You Always Wanted To Know. (A Self Learning Management Series). Vibrant Publishers.

Ashraf, J. and S. Uddin. 2015. Military, 'managers' and hegemonies of management accounting controls: A critical realist interpretation. Management Accounting Research (December): 13-26.

Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22.

Aucoin, S. A. 1988. 10 steps to winning approval of a new reporting system. Management Accounting (June): 50-52, 54.

Aurichio, K. 1991. Corporate travel today - The route to savings. Management Accounting (May): 36-38.

Autrey, R. L., T. D. Bauer, K. E. Jackson and E. Klevsky. 2019. Deploying "connectors": A control to manage employee turnover intentions? Accounting, Organizations and Society (79): 101059.

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Baber, W. R. 1985. A framework for making a class of internal accounting control decisions. Journal of Accounting Research (Spring): 360-369.

Backes, R. W. and R. J. Glowacki. 1983. Microcomputers: Successful management and control. Management Accounting (September): 48-51.

Bai, G., T. Kajiwara and J. Liu. 2015. The cost of manufacturing disruptions. Strategic Finance (December): 41-45.

Baier, N. H. 2014. Bean counters no more! Strategic Finance (May): 26-33.

Bailey, A. D. Jr., G. L. Duke, J. Gerlach, C. Ko, R. D. Meservy and A. B. Whinston. 1985. TICOM and the analysis of internal controls. The Accounting Review (April): 186-201.

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

Baiman, S. and J. S. Demski. 1980. Economically optimal performance evaluation and control systems. Journal of Accounting Research (Studies on Economic Consequences of Financial and Managerial Accounting: Effects on Corporate Incentives and Decisions): 184-220.

Baiman, S. and M. V. Rajan. 1994. On the design of unconditional monitoring systems in agencies. The Accounting Review (January): 217-229.

Baird, K., A. Tung and A. Moses. 2023. The corporate social responsibility disclosure-action portrayal gap: The influence of management control systems and the association with organisational performance. Advances in Management Accounting (34): 83-116.

Bakay, V. and S. Michel. 1984. Jackpot! Management Accounting (May): 26-36. (Casino accounting system).

Bakewell, K. G. B. 1989. The relevance of management principles and techniques to the smaller information unit. Library Management 10(6):15-23.

Bakewell, K. G. B. 1994. Information: The seventh management function? Library Management (15): 28-33.

Balakrishnan, R., S. Hansen and E. Labro. 2011. Evaluating heuristics used when designing product costing systems. Management Science (March): 520-541.

Baldwin, A. M. 1965. Controllership in a defense contracting business. N.A.A. Bulletin (April): 57-63.

Bellora-Bienengraber, L., K. Derfuss and J. Endrikat. 2023. Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions. Accounting, Organizations and Society (106): 101414.

Balsam, S., A. J. Irani and Q. J. Yin. 2012. Impact of job complexity and performance on CFO compensation. Accounting Horizons (September): 395-416.

Barkman, A. I. and J. D. Jolley II. 1986. Cost defenses for antitrust cases. Management Accounting (April): 37-40.

Barrett, C. T. 1961. Control of detail parts in airframe manufacturing. N.A.A. Bulletin (December): 75-82 .

Barsky, N. P. and S. F. Jablonsky. 2000. The digital CFO. Strategic Finance (June): 52-56. (Adapt or fall by the cyber wayside).

Bartelt, E. F. 1940. Control of federal expenditures. N.A.C.A. Bulletin (May 1): 1087-1123.

Barley, S. R. and G. Kunda. 1992. Design and devotion: Surges of rational and normative ideologies of control in managerial discourse. Administrative Science Quarterly 37(3): 363-399.

Barley, S. R., G. W. Meyer and D. C. Gash. 1988. Cultures of culture: Academics, practitioners and the pragmatics of normative control. Administrative Science Quarterly 33(1): 24-60.

Barretta, A. and C. Busco. 2011. Technologies of government in public sector's networks: In search of cooperation through management control innovations. Management Accounting Research (December): 211-219.

Barsky, N. P. and A. H. Catanach Jr. 2013. What makes a CFO "the best"? Strategic Finance (April): 28-34.

Barton, M. F. and L. M. Rockwell. 1991. Who's responsible for the content of financial statements? Management Accounting (January): 24-26.

Barton, T. L. and R. J. Fox. 1988. Evolution at American Transtech. Management Accounting (April): 49-52.

Bass, A. W. 1927. Cost accounting as a basis for shaping operating policy. N.A.C.A Bulletin (March): 600-618.

Bass, A. W. 1931. Modern trends in cost accounting. N.A.C.A Bulletin (August 15): 1897-1908. (Volume 12, issue 24).

Basson, M. B. 1954. Review of internal reports - and reporting. N.A.C.A. Bulletin (September): 3-10.

Batac, J. and D. Carassus. 2009. Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research (June): 102-116.

Bates, B. L. 1955. Procedure write-ups which will be read and followed. N.A.C.A. Bulletin (February): 836-841.

Baugh, F. H. 1915. Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students. F. H. Baugh.

Baumler, J. V. 1971. Defined criteria of performance in organizational control. Administrative Science Quarterly 16(3): 340-350.

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Beasley, M. S., J. V. Carcello and D. R. Hermanson. 1999. Just say 'no'. Strategic Finance (May): 52-57. (The Committee of Sponsoring Organizations of the Treadway Commission or COSO study suggests control guidelines based on fraud cases).

Bechky, B. A. and D. E. Chung. 2018. Latitude or latent control? How occupational embeddedness and control shape emergent coordination. Administrative Science Quarterly 63(3): 607-636.

Becker, S. D. and C. Endenich. 2023. Entrepreneurial ecosystems as amplifiers of the lean startup philosophy: Management control practices in earliest-stage startups. Contemporary Accounting Research 40(1): 624-667.

Bedard, J. C., R. Hoitash and U. Hoitash. 2014. Chief financial officers as inside directors. Contemporary Accounting Research 31(3): 787-817.

Bedell, L. V. 1944. Production control and planning. N.A.C.A. Bulletin (June 15): 1099-1108.

Bedford, D. S. 2015. Management control systems across different modes of innovation: Implications for firm performance. Management Accounting Research (September): 12-30.

Bedford, D. S. 2020. Conceptual and empirical issues in understanding management control combinations. Accounting, Organizations and Society (86): 101187.

Bedford, D. S. and T. Malmi. 2015. Configurations of control: An exploratory analysis. Management Accounting Research (June): 2-26.

Bedford, D. S., T. Malmi and M. Sandelin. 2016. Management control effectiveness and strategy: An empirical analysis of packages and systems. Accounting, Organizations and Society (51): 12-28.

Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April): 195-201.

Bedford, N. M. 1957. The nature of business costs, general concepts. The Accounting Review (January): 8-14.

Beekman, M., R. H Chenhall and K. J. Euske. 2007. Management control systems as a tool for planned organizational change. Cost Management (September/October): 15-25 .

Beerel, A. 1986. Strategic financial control can provide light and guidance. Accountancy U.K. (June): 70-74.

Beischel, M. E. and K. R. Smith. 1991. Linking the shop floor to the top floor. Management Accounting (October): 25-29.

Belden, I. C. 1931. What executives need from accountants. N.A.C.A Bulletin (July 15): 1823-1835.

Bell, G. D. 1965. The influence of technological components of work upon management control. The Academy of Management Journal 8(2): 127-132.

Bell, W. H. 1918. Corporation organization and accounting. Journal of Accountancy (August): 98-107.

Bell, W. H. 1918. Corporation organization and accounting II. Journal of Accountancy (September): 169-190.

Bellora-Bienengraber, L., R. R. Radtke and S. K. Widener. 2022. Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers' self-focused behavior. Accounting, Organizations and Society (96): 101275.

Belser, F. C. 1917. The elements of cost accounting. Journal of Accountancy (November): 325-341.

Belt, R. E. 1916. Importance of true cost. Journal of Accountancy (July): 28-34.

Bence, A. A. 1966. Value analysis for cost control and profit improvement. Management Accounting (July): 52-57.

Bendel, C. W. 1951. Control of inventory consigned to suppliers. N.A.C.A. Bulletin (August): 1446-1456.

Benedon, W. 1956. What makes up an adequate records program? N.A.C.A. Bulletin (August): 1504-1517.

Beniger, J. R. 1989. The Control Revolution: Technological and Economic Origins of the Information Society. Cambridge, MA: Harvard University Press.

Benishay, H. 1965. Managerial controls of accounts receivable: A deterministic approach. Journal of Accounting Research (Spring): 114-132.

Benishay, H. 1966. Managerial controls of accounts receivable: A reply. Journal of Accounting Research (Spring): 131-132.

Benjamin, A. L. 1954. How to get "reproduction cost new, less depreciation". N.A.C.A. Bulletin (May): 1164-1173. (Related to a procedure for determining the insurable value of buildings and equipment).

Benjamin, J. J., P. E. Dascher and R. G. Morgan. 1979. How corporate controllers view the foreign corrupt practices act. Management Accounting (June): 43-45, 49.

Bennett, C. F. 1936. Management reports - Their use and interpretation. N.A.C.A. Bulletin (May 1): 1028-1043.

Bennett, C. W. 1932. Cutting the cost of cost accounting. N.A.C.A. Bulletin (March 1): 861-874.

Bennett, C. W. 1942. Internal control principles, practical adaptations, cases; Foreword. N.A.C.A. Bulletin (August 1): 1537-1566.

Bennett, C. W. 1943. Some problems of wartime industrial accounting control. N.A.C.A. Bulletin (July 1): 1261-1280.

Bennett, C. W. 1948. A case study of small business controls. N.A.C.A. Bulletin (April 15): 991-1026. (Sections include: production control, accounting and cost control, and general control techniques).

Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October): 378-383.

Benninger, L. J. 1956. Cost control as applied to the smaller business organization. The Accounting Review (January): 95-98.

Benson, C. M. and W. H. Donaldson. 1949. Labor cost control without clock cards or individual production time records. N.A.C.A. Bulletin (May 1): 999-1003.

Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354.

Bentler, D. A. 1989. Controlling unemployment costs. Management Accounting (November): 43-45.

Bentz, W. F. 1973. Input-output analysis for cost accounting, planning and control: A proof. The Accounting Review (April): 377-380.

Bentz, W. F. and R. F. Lusch. 1980. Now you can control your product's market performance. Management Accounting (January): 17-25.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

Berg, T. 2018. Old, new, borrowed, and blue? A note on digital literacy and cost management. Cost Management (September/October): 42-47.

Berglund, W. J. 1965. Ordering and controlling of supplies - The "pattern accounting" procedure. Management Accounting (December): 35-40.

Bergstrom, W. E. 1942. Suggested procedure for the issuance and control of procedures; Introduction. N.A.C.A. Bulletin (December 1): 384-389.

Berhausen, N. P. and S. Thrane. 2018. Control and coordination of design-driven innovation processes: Case evidence from the automotive industry. Journal of Management Accounting Research 30(3): 75-94.

Berkow, W. F. 1964. Need for engineering influence upon accounting procedure. The Accounting Review (April): 377-386.

Berle, A. A. Jr. 1938. Accounting and the law. The Accounting Review (March): 9-15.

Berndtson, K. 1986. Managers and physicians come head to head over cost control. Healthcare Financial Management (September): 22-24, 28-29.

Bernheim, R. C. 1983. The right way to design a cost accounting system. Management Accounting (September): 63-65.

Berry, A., E. Loughton and D. Otley. 1991. Control in a financial services company (RIF): A case study. Management Accounting Research (June): 109-139.

Berry, A. J., T. Capps, D. Cooper, P. Ferguson, T. Hooper and E. A. Lowe. 1985. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1): 3-28.

Berry, H. 1924. Executive uses of costs. National Association of Cost Accountants Official Publications (September 2): 4-16.

Berthelot, S. and J. Morrill. 2016. Management control systems and the presence of a full-time accountant: An empirical study of small- and medium - sized enterprises (SMEs). Advances in Management Accounting (27): 207-242.

Beyer, R. 1963. Profitability Accounting for Planning and Control. The Ronald Press Co.

Bhada, Y. H. 1970. Dynamic cost analysis. Management Accounting (July): 11-14.

Bhimani, A. 1999. Mapping methodological frontiers in cross-national management control research. Accounting, Organizations and Society 24(5-6): 413-440.

Biggs, J. R., E. J. Long and K. E. Fraedrich. 1991. Integrating accounting, planning and control. Journal of Cost Management (Spring): 11-21.

Birnberg, J. and C. Snodgrass. 1988. Culture and control. Accounting, Organizations and Society 13(5): 447-464.

Birnberg, J. G. 1998. Some reflections on the evolution of organizational control. Behavioral Research In Accounting (10 Supplement): 27-46.

Birnberg, J. G., I. H. Frieze and M. D. Shields, 1977. The role of attribution theory in control systems. Accounting, Organizations and Society 2(3): 189-200.

Bisbe, J. and D. Otley. 2004. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society 29(8): 709-737.

Bisbe, J. and P. Sivabalan. 2017. Management control and trust in virtual settings: A case study of a virtual new product development team. Management Accounting Research (December): 12-29.

Bishop C. C., F. T. DeZoort and D. R. Hermanson. 2017. The effect of CEO social influence pressure and CFO accounting experience on CFO financial reporting decisions. Auditing: A Journal of Practice & Theory 36(1): 21-41.

Black, M. L. 1958. Getting cost control facts to the supervisors. N.A.A. Bulletin (September): 91-92.

Blair, J. P. The counter-part accounting organization - An adventure in service to management. N.A.A. Bulletin (November): 37-43.

Blais, W. 2000. Personality types of controllers. Strategic Finance (June): 88-92.

Blake, R. R. and J. S. Moulton. 1962. The managerial grid. Advanced Management Office Executive 1(9). (The Grid).

Blummer, L. W., E. B. Mills and L. F. Ray. 1956. Putting cost accountants in their place - A case study in chemicals operations. N.A.C.A. Bulletin (December): 566-572.

Bodnar, G. 1975. Reliability modeling of internal control systems. The Accounting Review (October): 747-757.

Boer, G. B. 1991. Making accounting a value-added activity. Management Accounting (August): 36-41.

Bol, J. C., S. Kramer and V. S. Maas. 2016. How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency. Accounting, Organizations and Society (51): 64-73.

Bol, J. C. and S. D. Smith. 2011. Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review (July): 1213-1230.

Bol, J. C. and S. Loftus. 2023. The dual-role framework: A structured approach for analyzing management controls. Journal of Management Accounting Research 35(1): 49-68.

Boland, R. J. Jr. 1979. Control, causality and information system requirements. Accounting, Organizations and Society 4(4): 259-272.

Boland, R. J. Jr., A. K. Sharma and P. S. Afonso. 2008. Designing management control in hybrid organizations: The role of path creation and morphogenesis. Accounting, Organizations and Society 33(7-8): 899-914.

Bomeli, E. C. 1961. The accountant's function in determination of net income. The Accounting Review (July): 454-459.

Bonchonsky, J. P. 1967. Cost control for program managers. Management Accounting (May): 16-24.

Boos, K. A. 1952. Daily postings give us fingertip cost control. N.A.C.A. Bulletin (February): 718-734.

Borland, R. J. Jr. 1987. Discussion of "accounting and the construction of the governable person." Accounting, Organizations and Society 12(3): 267-272.

Bosher, L. H. 1912. Controlling accounts in cost accounting. Journal of Accountancy (June): 405-419.

Boston, H. R. 1930. Rebuilding antiquated cost systems. N.A.C.A Bulletin (January 15): 619-627.

Bots, J. M., E. Groenland and D. M. Swagerman. 2009. An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners. Journal of Accounting Education 27(1): 1-13.

Bower, J. B. and R. E. Schlosser. 1965. Internal control - Its true nature. The Accounting Review (April): 338-344.

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

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