Human Resource Accounting and
Management Bibliography A-K

A-K  |  L-Z

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

Human Resource Accounting & Management Main Page | Employee Benefits Main Page

Aaberg, O. B. 1962. Do you really need additional personnel? N.A.A. Bulletin (September): 44.

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.

Abernethy, M. A., H. C. Dekker and A. K. Schulz. 2015. Are employee selection and incentive contracts complements or substitutes? Journal of Accounting Research (September): 633-668.

Abrahamson, E. and M. Eisenman. 2008. Employee-management techniques: Transient fads or trending fashions? Administrative Science Quarterly 53(4): 719-744.

Abrams, A. 2020. Housing costs and the talent crunch: Many of the world's biggest cities have become unaffordable for workers, creating deep labor shortages. Here's how you can respond. Journal of Accountancy (February): 30-34.

Abrams, A. 2021. Building a truly effective D&I initiative. Journal of Accountancy (January): 20-23. (Diversity and Inclusion).

Abrams, A. 2021. What anti-bias training can - and can't - accomplish in the workplace. Journal of Accountancy (January): 26-29.

Abrams, A. 2022. Is it time to rethink your firm's physical footprint? The rise of remote work is an opportunity to evaluate where work gets done. Journal of Accountancy (June): 1-6.

Accounting, Organizations and Society. 1976. Towards a human resource accounting bibliography. Accounting, Organizations and Society 1(2 & 3): 271-279.

Acker, J. and D. R. Van Houten. 1974. Differential recruitment and control: The sex structuring of organizations. Administrative Science Quarterly 19(2): 152-163.

Ackerman, J. 2016. Recruiting and retaining talent. The CPA Journal (August): 14.

Ackerman, J. L. 2017. Creating a culture of learning. The CPA Journal (August): 71. (Hiring team members that fit the firm's culture).

Ackerman, J. L. 2017. How value-based billing helps firm culture. The CPA Journal (February): 72-73. (Get rid of time sheets and focus on profitability and client satisfaction).

Addy, N. and T. Yoder. 2011. The decision to adopt a Clawback provision. The CPA Journal (January): 58-63.

Adikaram, R., R. W. Reinsch and A. C. Roline. 2022. Blurring lines with mobile workforce. The CPA Journal (July/August): 12-16.

Adler, D. A. 1977. Another look at ERISA. Management Accounting (January): 21-25.

Adler, P. S. 2003. Making the HR outsourcing decision. MIT Sloan Management Review (Fall): 53-60.

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

Albrecht, M. H. Editor. 2000. International HRM: Managing Diversity in the Workplace. Blackwell Publishing.

Altman, E. J., D. Kiron, J. Schwartz and R. Jones. 2021. The future of work is through workforce ecosystems. MIT Sloan Management Review (Winter): 1-4.

Amabile, T. M. and S. J. Kramer. 2007. Inner work life: Understanding the subtext of business performance. Harvard Business Review (May): 72-83. (Performance is driven by the workers' state of mind).

Amabile, T. M. and S. J. Kramer. 2011. The power of small wins. Harvard Business Review (May): 70-80. ("In a 1968 issue of HBR, Frederick Herzberg published a now-classic article titled "One More Time: How Do You Motivate Employees?" Our findings are consistent with his message: People are most satisfied with their jobs (and therefore most motivated) when those jobs give them the opportunity to experience achievement." See Herzberg, F. 2003. One more time: How do you motivate employees? Harvard Business Review (January): 87-96. (Summary)).

Amato, N. 2015. Drive competencies and develop talent: Baker Hughes uses a three-step process that assesses finance employee's skills, offers learning, and holds employees accountable for their own development. Journal of Accountancy (February): 44-46.

Ameri, M. and T. R. Kurtzberg. 2022. Leveling the playing field through remote work. MIT Sloan Management Review (Spring): 1-3.

Ammerman, C., B. Groysberg and G. Rometty. 2023. The new-collar workforce: There's a huge, capable, and diverse talent pool out there that companies aren't paying nearly enough attention to: workers without college degrees. It's time for a skills-first approach to hiring and people management. Harvard Business Review (March/April): 96-103.

Anders, S. B. 2017. Diversity pipeline resources. The CPA Journal (September): 72-73.

Anders, S. B. 2017. Employer internship and recruitment resources. The CPA Journal (December): 72-73.

Ansari, S. L. and D. T. Flamholtz. 1978. Management science and the development of human resource accounting. The Accounting Historians Journal 5(2): 11-35.

Aobdia, D. 2018. Employee mobility, noncompete agreements, product-market competition, and company disclosure. Review of Accounting Studies 23(1): 296-346.

Aquila, A. J. and C. L. Rice. 2007. Compensation as a Strategic Asset. AICPA.

Aquino, K., R. W. Griffeth, D. G. Allen and P. W. Hom. 1997. Integrating justice constructs into the turnover process: A test of a referent cognitions model. The Academy of Management Journal 40(5): 1208-1227.

Aquino, K., S. L. Grover, M. Bradfield and D. G. Allen. 1999. The effects of negative affectivity, hierarchical status, and self-determination on workplace victimization. The Academy of Management Journal 42(3): 260-272.

Arce, P. C., M. Holzhacker, M. D. Mahlendorf and M. Matejka. 2018. Relative performance evaluation and the ratchet effect. Contemporary Accounting Research 35(4): 1702-1731.

Arms, D. and T. Bercik. 2015. Filling jobs wisely: How companies use talent supply chain management to link human capital to business needs. Strategic Finance (June): 38-45.

Arms, D. and T. Bercik. 2016. 10 hiring mistakes to avoid. Strategic Finance (January): 46-53.

Arnaboldi, M. and T. Palermo. 2011. Translating ambiguous reforms: Doing better next time? Management Accounting Research (March): 6-15. ("This paper investigates the translation of a key management accounting concern - performance based appraisal and reward systems - in three central government organisations.").

Arnold, M. C. and R. Grasser. 2022. Do job candidates' effort promises matter when the labor market is competitive? Experimental evidence. Journal of Management Accounting Research 34(2): 1-21.

Arthur, J. B. 1994. Effects of human resource systems on manufacturing performance and turnover. The Academy of Management Journal 37(3): 670-687.

Arthur, J. B. and L. Aiman-Smith. 2001. Gainsharing and organizational learning: An analysis of employee suggestions over time. The Academy of Management Journal 44(4): 737-754.

Arya, A. and B. Mittendorf. 2011. The benefits of aggregate performance metrics in the presence of career concerns. Management Science (August): 1424-1437.

Asay, H. S., J. B. Garrett and W. B. Tayler. 2023. Fairness and luck: Contract away or come what may? Journal of Management Accounting Research 35(1): 1-21.

Ashforth, B. E. 2016. Book review: J. Costas and C. Grey: Secrecy at Work: The Hidden Architecture of Organizational Life. Administrative Science Quarterly 61(4): NP44-NP46.

Ashforth, B. E. and A. M. Saks. 1996. Socialization tactics: Longitudinal effects on newcomer adjustment. The Academy of Management Journal 39(1): 149-178.

Ashforth, B. E., G. E. Kreiner, M. A. Clark and M. Fugate. 2007. Normalizing dirty work: Managerial tactics for countering occupational taint. The Academy of Management Journal 50(1): 149-174.

Ashkenas, R., S. Francis and R. Heinick. 2011. The merger dividend. Harvard Business Review (July/August): 126-133. (An acquisition can help you develop your top talent).

Ashta, A. 2015. A social innovation in cost sharing for micro-entrepreneurs: The cooperative of activities and employment. Cost Management (May/June): 12-20.

Ashta, A. 2019. Work sharing: A socioeconomic perspective. Cost Management (November/December): 17-21.

Astebro, T., J. Chen and P. Thompson. 2011. Stars and misfits: Self-employment and labor market frictions. Management Science (November): 1999-2017.

Ataya, R. 2019. The CEO of Bayt.com on building an internet culture where there is no internet. Harvard Business Review (November/December): 37-41. (Online recruiting).

Austin, R. D. and T. Sonne. 2014. The Dandelion principle: Redesigning work for the innovation economy. MIT Sloan Management Review (Summer): 67-72.

Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.

Autrey, R. L., T. Bauer, K. Jackson, E. Klevsky and M. Shackell. 2022. The value of connectors: Voluntary employee turnover is more costly than ever. Connectors in your teams can reduce turnover and lower these costs. Strategic Finance (December): 42-49.

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.

Axelrod, B., H. Handfield-Jones and E. Michaels. 2002. A new game plan for C players. Harvard Business Review (January): 80-88. (Talent management).

Axline, L. L. 1976. A strategy for personnel growth. Management Accounting (May): 38-40, 48.

Bacal, R. 1999. Performance Management: Energize every employee, Improve performance through feedback, Learn how to measure performance. McGraw-Hill Publishing Company.

Bach, B. and W. Schmitt. 2019. Mastering time unlocks the competitive advantage of strategic HR. Cost Management (November/December): 22-25.

Bach, S. and K. Sisson. 2000. Personnel Management: A Comprehensive Guide to Theory and Practice. Blackwell Publishing.

Bacharach, S. B. and P. A. Bamberger. 2007. 9/11 and New York City firefighter's post hoc unit support and control climates: A context theory of the consequences of involvement in traumatic work-related events. The Academy of Management Journal 50(4): 849-868.

Bacharach, S. B., P. A. Bamberger and W. J. Sonnenstuhl. 2002. Driven to drink: Managerial control, work-related risk factors, and employee problem drinking. The Academy of Management Journal 45(4): 637-658.

Bae, J. and J. J. Lawler. 2000. Organizational and HRM strategies in Korea: Impact on firm performance in an emerging economy. The Academy of Management Journal 43(3): 502-517.

Baehr, M. E. and R. Renck. 1958. The definition and measurement of employee morale. Administrative Science Quarterly 3(2): 157-184.

Baek I. G. 2023. The effect of telecommuting on information acquisition: Evidence from the U.S. Patent Office. The Accounting Review (May): 21-46.

Baik, B., J. H. Evans III, K. Kim and Y. Yanadori. 2016. White collar incentives. Accounting, Organizations and Society (53): 34-49.

Bailes, J. C. and R. L. Edwards. 1987. Productivity boost: Treating employees as independent contractors. Management Accounting (October): 48-51.

Bailey, C. and A. Madden. 2016. What makes work meaningful - or meaningless. MIT Sloan Management Review (Summer): 53-61.

Baiman, S. and B. L. Lewis. 1989. An experiment testing the behavioral equivalence of strategically equivalent employment contracts. Journal of Accounting Research (Spring): 1-20.

Baker, D. T. and D. N. Brewis. 2020. The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the 'perfect worker'. Accounting, Organizations and Society (82): 101093.

Balakrishnan, R., H. Lin and K. Sivaramakrishnan. 2020. Screening talent for task assignment: Absolute or percentile thresholds. Journal of Accounting Research (September): 831-868.

Banham, R. 2012. When the boomers go: The coming retirement of the baby boomers could leave businesses short of critical knowledge and skills. Make sure it doesn't happen to your company. CFO (June): 50-55.

Barber, F. and R. Strack. 2005. The surprising economics of a "people business". Harvard Business Review (June): 80-90.

Barlas, S. 2018. Congress is debating latest jobs act. Strategic Finance (October): 10.

Barlas, S. 2018. House considers divisive bill on paid sick leave. Strategic Finance (October): 10.

Barlas, S. 2018. On the hill: Multiple-employer plans may expand. Strategic Finance (August): 9.

Barlas, S. 2018. Trump intervenes on multiple-employer plans. Strategic Finance (November): 10.

Barnes, C. M. and G. Spreitzer. 2015. Why sleep is a strategic resource. MIT Sloan Management Review (Winter): 19-21.

Baron, J. N. 2013. Book review: The Rise of Polarized and Precarious Employment Systems in the United States, 1970s to 2000s by A. L. Kallegerg, G. Jobs, B. Jobs. Administrative Science Quarterly 58(1): 149-151.

Baron, J. N. and K. S. Cook. 1992. Process and outcome: Perspectives on the distribution of rewards in organizations. Administrative Science Quarterly 37(2): 191-197.

Baron, J. N. and W. T. Bielby. 1986. The proliferation of job titles in organizations. Administrative Science Quarterly 31(4): 561-586.

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1986. The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 31(2): 248-273.

Baron, J. N., A. Davis-Blake and W. T. Bielby. 1988. Errata: The structure of opportunity: How promotion ladders vary within and among organizations. Administrative Science Quarterly 33(1): 131.

Bartlett, C. A. and S. Ghoshal. 2002. Building competitive advantage through people. MIT Sloan Management Review (Winter): 34-41.

Bass, B. M., W. F. Cascio, J. W. McPherson and H. J. Tragash. 1976. PROSPER - Training and research for increasing management awareness of affirmative action in race relations. The Academy of Management Journal 19(3): 353-369.

Bassi, L. and D. McMurrer. 2007. Maximizing your return on people. Harvard Business Review (March): 115-123.

Batt, R. 2002. Managing customer services: Human resource practices, quit rates, and sales growth. The Academy of Management Journal 45(3): 587-597.

Baudot, L., K. Kelly and A. McCullough. 2022. Contemporary conflicts in perspectives on work hours across hierarchical levels in public accounting. The Accounting Review (November, Issue 6): 67-89.

Beard, A. 2017. How work styles inform. Harvard Business Review (March/April): 58-59.

Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).

Beard, A. 2019. Experience doesn't predict a new hire's success. Harvard Business Review (September/October): 34-35.

Becker, B. and B. Gerhart. 1996. The impact of human resource management on organizational performance: Progress and prospects. The Academy of Management Journal 39(4): 779-801.

Becker, B. E. and M. A. Huselid. 1998. High performance work systems and firm performance: A synthesis of research and managerial implications. Research in Personnel and Human Resources Management (16): 53-101.

Becker, B. E., M. A. Huselid and D. Ulrich. 2001. The HR Scorecard: Linking People, Strategy and Performance. Harvard Business School.

Becker, T. E., R. S. Billings, D. M. Eveleth and N. L. Gilbert. 1996. Foci and bases of employee commitment: Implications for job performance. The Academy of Management Journal 39(2): 464-482.

Beeson, J. 2009. Why you didn't get that promotion. Harvard Business Review (June): 101-105.

Benkler, Y. 2011. The unselfish gene. Harvard Business Review (July/August): 76-85. (The deep-rooted belief about human selfishness is beginning to change. This research indicates that companies should use systems that rely on engagement and a sense of common purpose to motivate people, rather than controls, carrots and sticks).

Benson, B. B. and T. Daniel. 2019. Lean through lead time reduction in human resources: Cost-to-value improvement. Cost Management (May/June): 13-18.

Benson, G. S., D. Finegold and S. A. Mohrman. 2004. You paid for the skills, now keep them: Tuition reimbursement and voluntary turnover. The Academy of Management Journal 47(3): 315-331.

Bentley, J., C. Blake and M. Shackell. 2020. Let me explain! Giving employees the opportunity to include narrative explanations with their KPIs helps avoid operational distortion and provides a clearer picture of performance. Strategic Finance (March): 46-53.

Berger, L. 2019. The importance of task complexity when rewarding nonfinancial performance. Journal of Management Accounting Research 31(2): 1-17.

Berger, L., K. Fiolleau and C. MacTavish. 2019. I know something you don't know: The effect of relative performance information and individual performance incentives on knowledge sharing. Journal of Management Accounting Research 31(2): 19-35.

Berger, L., L. Guo and A. Presslee. 2023. Motivating employees with goal-based prosocial rewards. Contemporary Accounting Research 40(1): 231-256.

Berglas, S. 2006. How to keep A players productive. Harvard Business Review (September): 104-112.

Berinato, S. 2015. Corporate wellness programs make us unwell. Harvard Business Review (May): 28-29.

Berinato, S. 2018. Negative feedback rarely leads to improvement. Harvard Business Review (January/February): 32-33.

Berk, B. A. 2015. Career toolkit: Tips and practices for employers and employees. Journal of Accountancy (April/May):102-107.

Bernstein, A. and A. Raman. 2015. The great decoupling: Output is on the rise, but workers aren't sharing in the bounty. An interview with the authors of The Second Machine Age. Harvard Business Review (June): 66-74. (Brynjolfsson, E. and A. McAfee. 2014. The Second Machine Age: Work, Progress, and Prosperity in a Time of Brilliant Technologies).

Berry, W. E. 1994. Management accountants' strategic asset: The human resource information system. Management Accounting (January): 56-57.

Bersin, J. and T. Chamorro-Premuzic. 2019. New ways to gauge talent and potential. MIT Sloan Management Review (Winter): 1-7.

Bettinghaus, B., S. R. Goldberg and L. Kessler. 2019. A reporting dilemma: Hiring freeze headcount. IMA Educational Case Journal 12(2): 1-5.

Bettis, J. C., J. Bizjak, J. L. Coles and S. Kalpathy. 2018. Performance-vesting provisions in executive compensation. Journal of Accounting and Economics (August): 194-221.

Bevelander, D., J. Nolan and M. Page. 2015. Case Study: Humor or harassment? A manager wonders whether to complain about her boss's insensitive comments. Harvard Business Review (June): 114-117.

Bharadwaj, S. S. 2015. Can a work-at-home policy hurt morale? Harvard Business Review (April): 105-109.

Bhatnagar, J. and N. Gupta. 2016. Case study: Should you rehire someone who left for a competitor? Harvard Business Review (December): 103-108.

Bhattacharya, C. B., S. Sen and D. Korschun. 2008. Using corporate social responsibility to win the war for talent. MIT Sloan Management Review (Winter): 37-44.

Bhatti, K. and T. Roulet. 2023. Helping an employee in distress. Harvard Business Review (September/October): 38-46.

Biagioni, L. F. and P. Ogan. 1977. Human resource accounting for professional sports teams. Management Accounting (November): 25-29.

Bianchi, E. C. 2013. The bright side of  bad times: The affective advantages of entering the workforce in a recession. Administrative Science Quarterly 58(4): 587-623.

Bidwell, M. 2011. Paying more to get less: The effects of external hiring versus internal mobility. Administrative Science Quarterly 56(3): 369-407.

Bidwell, M. and F. De Stefano. 2019. Career management isn't just the employee's job. MIT Sloan Management Review (Spring): 17-18.

Bills, D. B. 1987. Costs, commitment, and rewards: Factors influencing the design and implementation of internal labor markets. Administrative Science Quarterly 32(2): 202-221.

Bills, D. B. 1987. Erratum: Costs, commitment, and rewards: Factors influencing the design and implementation of internal labor markets. Administrative Science Quarterly 32(3): 448-449.

Bingham, W. V. 1926. Measures of occupational success. Harvard Business Review (October): 1-10.

Birnberg, J. G. and J. A. Craft. 1976. Human resource accounting: Eric Flamholtz. (Encino, California: Dickenson Publishing Company, 1974.) Accounting, Organizations and Society 1(2 & 3): 281-283.

Birnberg, J. G. and V. B. Heiman-Hoffman. 1993. Accountability and knowledge workers: A potential unifying theme for managerial and auditing research. Advances in Management Accounting (2): 47-61.

Bishop, R. C. 1974. The relationship between objective criteria and subjective judgements in performance appraisal. The Academy of Management Journal 17(3): 558-563.

Bishop-Monroe, R., X. Geng and D. Law. 2019. How can the accounting profession attract a diverse generation Z? The CPA Journal (December): 58-63.

Blaine, E. and W. T. Stanbury. 1971. Accounting for human capital. Canadian Chartered Accountant (January):

Blanchard, K. H. and S. Bowles. 1997. Gung Ho! Turn On the People in Any Organization. William Morrow & Co.

Bloom, M. 1999. The performance effects of pay dispersion on individuals and organizations. The Academy of Management Journal 42(1): 25-40.

Bloom, M. and J. G. Michel. 2002. The relationships among organizational context, pay dispersion, and managerial turnover. The Academy of Management Journal 45(1): 33-42.

Bloom, N. and S. Berinato. 2014. To raise productivity, let more employees work from home. Harvard Business Review (January/February): 28-29.

Blount, S. and P. Leinwand. 2019. Why are we here? If you want employees who are more engaged and productive, give them a purpose - one concretely tied to your customers and your strategy. Harvard Business Review (November/December): 132-139.

Bloxham, E. 2000. Intangibles, human capital, and options value measurement. Journal of Cost Management (November/December): 26-31.

Blumenfeld, W. S. and G. A. Leveto. 1975. Gullibility's travels. The Academy of Management Journal 18(2): 370-374. (Discussion of an inappropriate validation strategy related to employee selection techniques - Faith validity, i.e., the extent to which one believes in a test).

Bode, C., M. Rogan and J. Singh. 2022. Up to no good? Gender, social impact work, and employee promotions. Administrative Science Quarterly 67(1): 82-130.

Bohra, R. and J. Bhatnagar. 2022. Case study: One employee went freelance. Now everyone wants the same deal. Harvard Business Review (March/April): 148-153.

Bol, J. C. and J. Leiby. 2018. Subjectivity in professionals' incentive systems: Difference between promotion and performance based assessments. Contemporary Accounting Research 35(1): 31-57.

Bol, J. C., C. Estep, F. Moers and M. E. Peecher. 2018. The role of tacit knowledge in auditor expertise and human capital development. Journal of Accounting Research (September): 1205-1252.

Bolino, M., C. Phelps, B. Darrell and K. Berg. 2023. Case study: Should some employees be allowed to work remotely even if others can't? Harvard Business Review (January/February): 144-149.

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

Bommer, W. H., E. C. Dierdorff and R. S. Rubin. 2007. Does prevalence mitigate relevance? The moderating effect of group-level OCB on employee performance. The Academy of Management Journal 50(6): 1481-1494.

Boswell, W. R., J. B. Olson-Buchanan and J. B. Olsen-Buchanan. 2004. Experiencing mistreatment at work: The role of grievance filing, nature of mistreatment, ad employee withdrawal. The Academy of Management Journal 47(1): 129-139.

Boudreau, J. and S. Rice. 2015. Bright, shiny objects and the future of HR. Harvard Business Review (July/August): 72-78.

Bougen, P. D. 1989. The emergence, roles and consequences of an accounting - industrial relations interaction. Accounting, Organizations and Society 14(3): 203-234.

Bowers, D. G. and D. L. Hausser. 1977. Work group types and intervention effects in organizational development. Administrative Science Quarterly 22(1): 76-94.

Boyett, J.H., and H.P. Conn. 1991. Workplace 2000: The Revolution Reshaping American Business. New York: Penguin Books USA Inc.

Brazel, J. F., C. P. Agoglia and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors' performance. The Accounting Review (October): 949-966.

Breitfelder, M. D. and D. W. Dowling. 2008. Why did we ever go into HR? Harvard Business Review (July-August): 39-43.

Brett, J. F., W. L. Cron and J. W. Slocum, Jr. 1995. Economic dependency on work: A moderator of the relationship between organizational commitment and performance. The Academy of Management Journal 38(1): 261-271.

Brief, A. P. and R. J. Aldag. 1978. The job characteristic inventory: An examination. The Academy of Management Journal 21(4): 659-670.

Brinkman, S. 1987. Productivity begins with hiring. Management Accounting (July): 50-52.

Brisley, N. and A. V. Douglas. 2015. Optimal information asymmetry, control environment, and investment in firm-specific human capital. The Accounting Review (May): 917-939.

Brockner, J. 2006. Why it's so hard to be fair. Harvard Business Review (March): 122-129. (Personnel management).

Brockner, J., G. Spreitzer, A. Mishra, W. Hochwarter, L. Pepper and J. Weinberg. 2004. Perceived control as an antidote to the negative effects of layoffs on survivors' organizational commitment and job performance. Administrative Science Quarterly 49(1): 76-100.

Brockner, J., J. Greenberg, A. Brockner, J. Bortz, J. Davy and C. Carter. 1986. Layoffs, equity theory, and work performance: Further evidence of the impact of survivor guilt. The Academy of Management Journal 29(2): 373-384.

Brockner, J., M. Konovsky, R. Cooper-Schneider, R. Folger, C. Martin and R. J. Bies. 1994. Interactive effects of procedural justice and outcome negativity on victims and survivors of job loss. The Academy of Management Journal 37(2): 397-409.

Brockner, J., S. Grover, T. F. Reed and R. L. Dewitt. 1992. Layoffs, job insecurity, and survivors' work effort: Evidence of an inverted-U relationship. The Academy of Management Journal 35(2): 413-425.

Brokaw, L. 2009. Does sustainability change the talent equation? MIT Sloan Management Review (Fall): 33-34.

Broschak, J. P. and A. Davis-Blake. 2006. Mixing standard work and nonstandard deals: The consequences of heterogeneity in employment arrangements. The Academy of Management Journal 49(2): 371-393.

Brown, C. V. C., J. H. Evans, D. V. Moser and A. Presslee. 2022. The strength of performance incentives, pay dispersion, and lower-paid employee effort. Journal of Management Accounting Research 34(3): 59-76.

Brown, J. L., P. R. Martin, D. V. Moser and R. A. Weber. 2015. The consequences of hiring lower-wage workers in an incomplete-contract environment. The Accounting Review (May): 941-966.

Brown, M. P., M. C. Sturman, M. J. Simmering. 2003. Compensation policy and organizational performance: The efficiency, operational, and financial implications of pay levels and pay structure. The Academy of Management Journal 46(6): 752-762.

Brown, O., D. Shallcross and M. Stuebs. 2019. What it takes for accounting firms to recruit Gen Z. Journal of Accountancy (December): 36-41.

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1968. Human resource measurement - A challenge for accountants. The Accounting Review (April): 217-224.

Brummet, R. L., E. G. Flamholtz and W. C. Pyle. 1969. Human resource accounting: A tool to increase managerial effectiveness. Management Accounting (August): 12-15.

Brummet, R. L., E. Flamholtz and W. C. Pyle. Ed. 1969. Human Resource Accounting. Ann Arbor, Michigan: Foundation for Research on Human Behavior.

Brundage, H. and M. Koziel. 2010. Retaining top talent still a requirement for firms. Journal of Accountancy (May): 38-44.

Bruns, S. M., C. Jackson and Y. Zhang. 2012. Designing an effective peer-reporting system. Management Accounting Quarterly (Winter): 8-13.

Bryan, L. D. and J. C. Peng. 2021. Stand out in a virtual world: New hires may be joining an organization where most of their work is done remotely. Here's how they can succeed. Strategic Finance (September): 44-49.

Bryant, B. C. 1957. Application of job evaluation in a medium size company. N.A.A. Bulletin (October): 25-30.

Bryniarski, B. 2016. Time to prepare for overtime changes. Journal of Accountancy (September): 87, 89, 91, 93, 95.

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.

Buckingham, M. 2022. Designing work that people love: It's easier than you think . Harvard Business Review (May/June): 66-75.

Buckingham, M. and A. Goodall. 2015. Reinventing performance management: How one company is rethinking peer feedback and the annual review, and trying to design a system to fule improvement. Harvard Business Review (April): 40-50. (Deloitte's redesigned system).

Budd, J. W. 2012. Book review: Branded Lives: The Production and Consumption of Meaning at Work by M. J. Brannan, E. Parsons, V. Priola. Administrative Science Quarterly 57(3): 535-536.

Buell, R. W. 2021. Elevate employees, don't eliminate them: Unlock value by connecting them with customers. Harvard Business Review (September/October): 55-59.

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