Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Labor Accounting and Management Main Page
| Human Resource Accounting and Management
Abrahamson, E. 1997. The emergence and prevalence of employee management rhetorics: The effects of long waves, labor unions, and turnover, 1875 to 1992. The Academy of Management Journal 40(3): 491-533.
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.
Abruzzi, A. 1956. Formulating a theory of work measurement. Management Science (January): 114-130.
Amernic, J. and N. Aranya. 1990. Accounting information and the outcome of collective bargaining: Some exploratory evidence. Behavioral Research In Accounting (2): 1-31.
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Angle, H. L. and J. L. Perry. 1986. Dual commitment and labor-management relationship climates. Academy of Management Journal 29(1): 31-50.
Aobdia, D. and L. Cheng. 2018. Unionization, product market competition, and strategic disclosure. Journal of Accounting and Economics (April-May): 331-357.
Astebro, T., J. Chen and P. Thompson. 2011. Stars and misfits: Self-employment and labor market frictions. Management Science (November): 1999-2017.
Bailey, C. D. 2000. Learning-curve estimation of production costs and labor hours using a free Excel add-in. Management Accounting Quarterly (Summer): 25-31.
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Bamberger, P., M. Admati-Dvir and G. Harel. 1995. Gender-based wage and promotion discrimination in Israeli high-technology firms: Do unions make a difference? The Academy of Management Journal 38(6): 1744-1761.
Bamberger, P. A., A. N. Kluger and R. Suchard. 1999. The antecedents and consequences of union commitment: A meta-analysis. The Academy of Management Journal 42(3): 304-318.
Banker, R. D. and S. M. Datar. 1987. Accounting for labor productivity in manufacturing operations: An application. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 169-203.
Banker, R. D., S. Devaraj, R. G. Schroeder and K. K. Sinha. 2002. Performance impact of the elimination of direct labor variance reporting: A field study. Journal of Accounting Research (September): 1013-1036.
Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.
Beck, M. J., J. R. Francis and J. L. Gunn. 2018. Public company audits and city specific labor characteristics. Contemporary Accounting Research 35(1): 394-433.
Becker, B. E. 1988. Concession bargaining: The meaning of union gains. The Academy of Management Journal 31(2): 377-387.
Bedell, L. V. 1937. Measured day work - A wage plan. N.A.C.A. Bulletin (January 1): 533-539.
Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.
Benner, C. 2002. Work in the New Economy: Flexible Labor Markets in Silicon Valley. Blackwell Publishing.
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.
Bigoness, W. J. and H. L. Tosi. 1984. Correlates of voting behavior in a union decertification election. The Academy of Management Journal 27(3): 654-659.
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.
Blagg, R. R. and K. W. Walton. 1984. Functional time reporting: Shortcut to integrating labor data. Management Accounting (June): 34-38.
Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).
Bohn, H. M. 1958. Work efficiencies without work tickets. N.A.A. Bulletin (October): 29-30.
Bonsall, S. B. IV., J. Comprix and K. A. Muller III. 2019. State pension accounting estimates and strong unions. Contemporary Accounting Research 36(3): 1299-1336.
Bougen, P. D., S. G. Ogden and Q. Outram. The appearance and disappearance of accounting: Wage determination in the U.K. coal industry. Accounting, Organizations and Society 15(3): 149-170.
Brenizer, N. W. 1969. A system of man-machine-material reporting. Management Accounting (May): 21-22.
Brennan, D. B. 1968. Work measurement for control of clerical costs. Management Accounting (May): 42-46.
Brincklow, R. 1961. Labor reports - The citrus industry. N.A.A. Bulletin (June): 23-24.
Brown, A. C. 1955. Daily control figures for labor and material. N.A.C.A. Bulletin (November): 377-381.
Brown, C. F. 1927. Labor classification and payroll analysis. N.A.C.A. Bulletin (May 1): 789-802.
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, L. D. and M. E. Zmijewski. 1987. The effect of labor strikes on security analysts' forecast superiority and on the association between risk-adjusted stock returns and unexpected earnings. Contemporary Accounting Research 4(1): 61-75.
Brown, R. E. and R. R. Trumble. 1995. Accounting can improve labor-management negotiations. Management Accounting (June): 46-52.
Brownlee, J. L. 1955. Man-hour budgeting for control of clerical costs. N.A.C.A. Bulletin (March): 956-965.
Bruster, R. R. 1932. Reducing employee absenteeism and tardiness. N.A.C.A. Bulletin (October 1): 168-181.
Bryan, D. B. 2017. Organized labor, audit quality, and internal control. Advances in Accounting: Incorporating Advances in International Accounting (36): 11-26.
Buell, R. W. and M. I. Norton. 2011. The labor illusion: How operational transparency increases perceived value. Management Science (September): 1564-1579.
Burk, S. L. H. 1942. Salary and wage administration. N.A.C.A. Bulletin (June 15): 1347-1354.
Cain, J. P. and M. J. Stahl. 1983. Modeling the policies of several labor arbitrators. The Academy of Management Journal 26(1): 140-147.
Call, F. O. 1951. The task of the time and production reporting staff. N.A.C.A. Bulletin (April): 946-955.
Cameron, K. 1982. The relationship between faculty unionism and organizational effectiveness. The Academy of Management Journal 25(1): 6-24.
Campion, W. M. and R. M. Peters. 1979. How to analyze manpower requirements forecasts. Management Accounting (September): 45-50.
Cao, S., Y. Li and G. Ma. 2022. Labor market benefit of disaggregated disclosure. Contemporary Accounting Research 39(3): 1726-1757.
Carlsson, J, P. Ehn, B. Erlander, M. Perby and A. Sandberg. 1978. Planning and control from the perspective of labour: A short presentation of the demos project. Accounting, Organizations and Society 3(3-4): 249-260.
Carpenter, A. E. 1913. Trade union accounting. Journal of Accountancy (December): 440-442.
Carruthers, B. G. 2022. Book review: Jacoby, S. M. 2021. Labor in the Age of Finance: Pensions, Politics, and Corporations from Deindustrialization to Dodd-Frank. Administrative Science Quarterly 67(2): NP34-NP37.
Cascino, S., A. Tamayo and F. Vetter. 2021. Labor market effects of spatial licensing requirements: Evidence from CPA mobility. Journal of Accounting Research (March): 111-161.
Chaison, G. N. 1971. The need for a more intensive analysis of union organizing campaigns. The Academy of Management Journal 14(4): 518-520.
Chalos, P., J. Cheerian and D. Harris. 1991. Financial disclosure effects on labor contracts: A Nash analysis. Contemporary Accounting Research 7(2): 431-448.
Chang, H., X. Dai, E. Lohwasser and Y. Qiu. 2022. Organized labor effects on SG&A cost behavior. Contemporary Accounting Research 39(1): 404-427.
Chen, G., J. S. Judd and S. Pandit. 2021. Firm unionization and disruptions in customer relationships. Contemporary Accounting Research 38(4): 2951-2981.
Chen, H. and F. Leng. 2004. Pay-performance sensitivity in a heterogeneous managerial labor market. Journal of Management Accounting Research (16): 19-33.
Cheng, L. 2017. Organized labor and debt contracting: Firm-level evidence from collective bargaining. The Accounting Review (May): 57-85.
Cheng, L., S. Mitra and H. Song. 2017. Organized labor and audit fees. Accounting Horizons (December): 93-108.
Cho, H., B. B. Lee, W. Lee and B. C. Sohn. 2017. Do labor unions always lead to underinvestment? Journal of Management Accounting Research 29(1): 45-66.
Choi, J. H., B. Gipper and S. Malik. 2023. Financial reporting quality and wage differentials: Evidence from worker-level data. Journal of Accounting Research (September): 1109-1158.
Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.
Ciller, O. U. 1973. Pricing employment contracts. Management Accounting (November): 29-31.
Clark, J. 1982. The labor mystique. Management Accounting (December): 36-39.
Clason, D. E. 1966. Clerical systems and work simplification in the computer age. Management Accounting (October): 19-28.
Cleveland, G. B. 1955. Getting down to causes on the labor variance. N.A.C.A. Bulletin (September): 82-86.
Cole, W. G. 1961. Supervisory control of clerical assignments. N.A.A. Bulletin (February): 81-88.
Conlon, E. J. and D. G. Gallagher. 1987. Commitment to employer and union: Effects of membership status. The Academy of Management Journal 30(1): 151-162.
Cook, D. M. 1967. The effect of frequency of feedback on attitudes and performance. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 213-224.
Corless, D. W. 1956. Centralized timekeeping pays off. N.A.C.A. Bulletin (May): 1137-1140.
Craft, J. A. 1981. Information disclosure and the role of the accountant in collective bargaining. Accounting, Organizations and Society 6(1): 97-107.
Craft, J. A. 1984. A reply to Maunders and Foley. Accounting, Organizations and Society 9(1): 107-108.
Cutter, W. O. 1924. Controlling the labor. National Association of Cost Accountants Official Publications (August 15): 3-15.
D'Aunno, T. 2019. Book review: Paul Osterman: Who Will Care for Us? Long-term Care and the Long-term Workforce. Administrative Science Quarterly 64(1): NP7-NP9.
Dai, X., F. Gao, L. L. Lisic and I. X. Zhang. 2023. Corporate social performance and the managerial labor market. Review of Accounting Studies 28(1): 307-339.
Dalton, D. R. and J. L. Perry. 1981. Absenteeism and the collective bargaining agreement: An empirical test. The Academy of Management Journal 24(2): 425-431.
Dalton, D. R. and W. D. Todor. 1982. Antecedents of grievance filing behavior: Attitude/behavioral consistency and the union steward. The Academy of Management Journal 25(1): 158-169.
Datta, D. K., J. P. Guthrie, P. M. Wright. 2005. Human resource management and labor productivity: Does industry matter? The Academy of Management Journal 48(1): 135-145. 2005. Erratum: Human resource management and labor productivity: Does industry matter? The Academy of Management Journal 48(3): 374.
Davy, J. A. and F. Shipper. 1993. Voter behavior in union certification elections: A longitudinal study. The Academy of Management Journal 36(1): 187-199.
Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.
DeRieux, J. S. 1972. The controversy over wage-price policies. Management Accounting (February): 17-22.
Deshpande, S. P. and J. Fiorito. 1989. Specific and general beliefs in union voting models. The Academy of Management Journal 32(4): 883-897.
DeWelt, R. L. 1976. Labor measurement and control. Management Accounting (October): 26-32.
Dey, A. and J. T. White. 2021. Labor mobility and antitakeover provisions. Journal of Accounting and Economics (April-May): 101388.
Dierynck, B., W. R. Landsman and A. Renders. 2012. Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. The Accounting Review (July): 1219-1246.
Dobbin, F. 2013. Book review: Disintegrating Democracy at Work: Unions and the Future of Good Jobs in the Service Economy by V. Doellgast. Administrative Science Quarterly 58(1): 152-154.
Dobbin, F. 2014. Book review: We Are in This Dance Together: Gender, Power, and Globalization at a Mexican Garment Firm by N. Plankey-Videla. Administrative Science Quarterly 59(1): 184-186.
Dou, Y. 2017. Leaving before bad times: Does the labor market penalize preemptive director resignations? Journal of Accounting and Economics (April-May): 161-178.
Doyle, L. S. 1960. Our version of manpower planning. N.A.A. Bulletin (May): 47-48.
Doyle, R. J. 1970. A new look at the Scanlon plan. Management Accounting (September): 48-52.
Drandell, M. 1975. A composite forecasting methodology for manpower planning utilizing objective and subjective criteria. The Academy of Management Journal 18(3): 510-519.
D'Souza, J., J. Jacob and K. Ramesh. 2000. The use of accounting flexibility to reduce labor renegotiation costs and manage earnings. Journal of Accounting and Economics (October): 187-208.
Dubin, R. 1957. Power and union-management relations. Administrative Science Quarterly 2(1): 60-81.
Dulude, R. P. 1950. Step-by-step analysis of departmental labor variances. N.A.C.A. Bulletin (January): 633-636.
Duncan, J. C. 1906. Methods of determining he efficiency of labor. Journal of Accountancy (February): 301-309.
Duskin, J. D. 1947. Labor cost determination and control in a cotton textile mill. N.A.C.A. Bulletin (October 1): 131-144.
Edelstein, J. D. and H. J. Ruppel, Jr. 1970. Convention frequency and oligarchic degeneration in British and American unions. Administrative Science Quarterly 15(1): 47-56.
Edwards, P. Editor. 2003. Industrial Relations: Theory and Practice. Blackwell Publishing.
Elias, N. 1990. The effects of financial information symmetry on conflict resolution: An experiment in the context of labor negotiations. The Accounting Review (July): 606-623. (Part of a forum on negotiation research in accounting).
Elsen, C. P. 1951. Fringe labor costs in the packing industry. N.A.C.A. Bulletin (August): 1457-1464.
Evans, C. G. 1970. Crewloading: A work control technique for modern management. Management Accounting (February): 31-34. (A computerized technique for work measurement).
Ezzamel, M., H. Willmott and F. Worthington. 2004. Accounting and management - Labour relations: The politics of production in the 'factory with a problem'. Accounting, Organizations and Society 29(3-4): 269-302.
Farrell, A. M., J. H. Grenier and J. Leiby. 2017. Scoundrels or stars? Theory and evidence on the quality of workers in online labor markets. The Accounting Review (January): 93-114. (Using online workers vs. students in accounting research).
Feild, H. S. and W. H. Holley. 1982. The relationship of performance appraisal system characteristics to verdicts in selected employment discrimination cases. The Academy of Management Journal 25(2): 392-406.
Ferguson, J., T. Dudley and S. A. Soule. 2018. Osmotic mobilization and union support during the long protest wave, 1960-1995. Administrative Science Quarterly 63(2): 441-477.
Feuille, P. and J. Blandin. 1974. Faculty job satisfaction and bargaining sentiments: A case study. The Academy of Management Journal 17(4): 678-692.
Fields, M. W. and J. W. Thacker. 1992. Influence of quality of work life on company and union commitment. The Academy of Management Journal 35(2): 439-450.
Finlay, W. 1987. Industrial relations and firm behavior: Informal labor practices in the west coast longshore industry. Administrative Science Quarterly 32(1): 49-67.
Fiorito, J. and P. Jarley. 1992. Associate membership programs: Innovation and diversification in national unions. The Academy of Management Journal 35(5): 1070-1085.
Fisher, J. 1994. Technological interdependence, labor production functions, and control systems. Accounting, Organizations and Society 19(6): 493-505.
Flinn, S. D. 1951. Continuous methods work will control clerical costs. N.A.C.A. Bulletin (September): 26-37.
Foster, J. and A. Scott. 1984. Practical problems with standard labour costing. Management Accounting UK (February): 26-27.
Frederickson, H. G. 1969. Role occupancy and attitudes toward labor relations in government. Administrative Science Quarterly 14(4): 595-606.
Frick, W. 2015. Synthesis: Technology doesn't always beat labor. Harvard Business Review (March): 126-127.
Friedman, R. A. and J. Podolny. 1992. Differentiation of boundary spanning roles: Labor negotiations and implications for role conflict. Administrative Science Quarterly 37(1): 28-47.
Friesel, G. H. 1923. A method of collecting direct labor costs and statistics. National Association of Cost Accountants Official Publications (May 15): 3-14.
Fryxell, G. E. and M. E. Gordon. 1989. Workplace justice and job satisfaction as predictors of satisfaction with union and management. The Academy of Management Journal 32(4): 851-866.
Funari, M. R. 1953. What's your labor cost barometer reading today? N.A.C.A. Bulletin (September): 3-15.
Galbraith, O. III. and J. H. Morse. 1972. Hire or overtime? A best bet method. Management Accounting (July): 42-46.
Gallagher, K. E. Rose, B. McClelland, J. Reynolds and S. Tombs. 1997. People in Organisations: An Active Learning Approach (Babs). Blackwell Publishing.
Gannon, M. J. and K. L. Newman. 2001. The Blackwell Handbook of Cross-Cultural Management (Handbooks in Management). Blackwell Publishing.
Gao, H., J. Luo and T. Tang. 2015. Effects of managerial labor market on executive compensation: Evidence from job-hopping. Journal of Accounting and Economics (April-May): 203-220.
Gavett, J. W. 1951. Indirect labor measurement and standardization. N.A.C.A. Bulletin (November): 293-301.
George, J. B. 1955. Organizing timekeeping for reliability. N.A.C.A. Bulletin (November): 386-389.
Gerber, D. L. 1971. A small information system for workload analysis. Management Accounting (March): 13-16.
Gerofski, I. 1938. New developments in controlling labor costs. N.A.C.A. Bulletin (September 1): 1-11. (Volume 20, issue 1).
Getman, J. G., B. B. Pogrebin and D. Gregory. 1999. Labor Management Relations and the Law (University Textbook Series). Foundation Press.
Giles, W. F. and W. H. Holley, Jr. 1978. Job enrichment versus traditional issues at the bargaining table: What union members want. The Academy of Management Journal 21(4): 725-730.
Ginter, E. M. 1979. Communications and cost-benefit aspects of employee safety. Management Accounting (May): 24-26.
Glassman, A. M. 1972. Research on collective bargaining in the public sector: New directions. The Academy of Management Journal 15(3): 375-378.
Goettee, J. G. 1948. Daily reports to control assembly labor time and costs. N.A.C.A. Bulletin (July 15): 1421-1428.
Goggans, T. P. 1964. The accountant's role in wage negotiations. The Accounting Review (July): 627-630.
Golden, J., R. Mashruwala and M. Pevzner. 2020. Labor adjustment costs and asymmetric cost behavior: An extension. Management Accounting Research (March): 100647.
Golding, J. L. 1957. Pinning down causes of variation in labor unit costs. N.A.A. Bulletin (October): 65-70.
Goldstein, S. 2019. A vision for the renewal of work in America. The CPA Journal (July): 14.
Gomez-Mejia, L. R. and D. B. Balkin. 1984. Faculty satisfaction with pay and other job dimensions under union and nonunion conditions. The Academy of Management Journal 27(3): 591-602.
Gonzalez, G. C., V. B. Hoffman and D. V. Moser. 2020. Do effort differences between bonus and penalty contracts persist in labor markets? The Accounting Review (May): 205-222.
Goode, E. W. 1954. A framework for computing full wage costs. N.A.C.A. Bulletin (September): 53-56.
Gore, A. K., Y. Ji and S. L. Kulp. 2023. Do governments hide resources from unions? The influence of public sector unions on reported discretionary fund balance ratios. Journal of Accounting Research (December): 1735-1770.
Grace, W. E. 1967. Clerical work effectiveness program - How to get the facts. Management Accounting (June): 59-62.
Grace, W. E. 1970. Planning and organizing a work measurement program. Management Accounting (July): 29-32, 64.
Grady, C. H. Jr. 1965. Reducing clerical costs through improved manpower utilization. N.A.A. Bulletin (March): 41-49.
Granof, M. H. 1973. Financial evaluation of labor contracts. Management Accounting (July): 38-40, 45.
Green, W. H. 1972. Developing key personnel. Management Accounting (June): 23-24.
Hall, C. M. 2016. Does ownership structure affect labor decisions? The Accounting Review (November): 1671-1696.
Hall, J. R. 1932. The economic security of wage workers. N.A.C.A. Bulletin (August 15): 1597-1616.
Halpern, R. S. 1961. Employee unionization and foremen's attitudes. Administrative Science Quarterly 6(1): 73-88.
Hamm, S. J. W., B. Jung and W. Lee. 2018. Labor unions and income smoothing. Contemporary Accounting Research 35(3): 1201-1228.
Hamm, S. J. W., B. Jung, W. Lee and D. G. Yang. 2022. Organized labor and inventory stockpiling. The Accounting Review (March): 241-266.
Hammer, T. H. 1978. Relationships between local union characteristics and worker behavior and attitudes. The Academy of Management Journal 21(4): 560-577.
Hann, R. N., C. Li and M. Ogneva. 2021. Another look as the macroeconomic information content of aggregate earnings: Evidence from the labor market. The Accounting Review (March): 365-390.
Harding, A. O. "What! No clock cards?" N.A.C.A. Bulletin (July): 1389-1394.
Harlow, G. A. 1948. Payroll analysis for labor cost control. N.A.C.A. Bulletin (April 1): 961-967.
Hartogensis, A. M. 1955. Manpower budgeting for control of labor costs. N.A.C.A. Bulletin (March): 947-956.
Harvard Business Review. 1923. Summaries of business research: Labor turnover costs in a shoe factory. Harvard Business Review (July): 490-494.
Harvard Business Review. 1924. The worker in modern economic society. Harvard Business Review (January): 250-251.
Harvard Business Review. 1926. Case studies in business: Budgeting labor requirements. Harvard Business Review (July): 480-488.
Harvard Business Review. 1926. Legal developments significant in business: The United States arbitration law. Harvard Business Review (January): 236-244.
Harvard Business Review. 1926. Summaries of business research: Unionism and production in the bituminous coal industry. Harvard Business Review (April): 334-340.
Harvard Business Review. 2019. The aging U.S. labor force. Harvard Business Review (January/February): 26.
Hays, J. R. 1972. Manpower control for manufacturing. Management Accounting (April): 31-37.
Hazelton, W. A. 1979. How to cost labor settlements. Management Accounting (May): 19-23.
Healey, J. 2009. The knowledge workers' strike. Harvard Business Review (July-August): 27-30. (Case study).
Henderson, L. M. 1948. Piece count control under wage incentive plans. N.A.C.A. Bulletin (September 15): 77-80.
Hendricks, J. A. and K. J. Rose. 1998. Accounting on the line. Management Accounting (June): 45-48. (Putting accountants on the production line).
Henshaw, F. O. 1939. Labor control in the sign shop. N.A.C.A. Bulletin (April 1): 981-991.
Hess, R. E. 1967. Labor unions look at accountants. Management Accounting (February): 41-42.
Heuser, F. L. 1964. Direct-labor control in research and development. N.A.A. Bulletin (October): 7-14.
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Hilary, G. 2006. Organized labor and information asymmetry in the financial markets. Review of Accounting Studies 11(4): 525-548.
Hiromoto, T. 1988. Another hidden edge: Japanese management accounting. Harvard Business Review (July-August): 22-25. (Summary).
Hirst, M. K. 1981. Accounting information and the evaluation of subordinate performance: A situational approach. The Accounting Review (October): 771-784.
Hogan, T. J., J. L. Bierstaker and W. E. Seltz. 2001. Laborers Local 829 health and welfare plan: Testing investments and receivables. Issues in Accounting Education (November): 637-662.
Hoopingarner, D. L. 1926. Some practical aspects of the voluntary arbitration of labor disputes. Harvard Business Review (April): 297-302.
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Howkins, G. H. Jr. 1959. Manpower planning - A case study. N.A.A. Bulletin (October): 65-72.
Hunt, R., L. Garrett and C. M. Merz. 1985. Direct labor cost not always relevant at H-P. Management Accounting (February): 58-62.
Imberman, W. 1995. Is gainsharing the wave of the future? Management Accounting (November): 35-39. (Summary).
Institute of Management Accountants. 2000. Implementing Automated Workflow Management. Institute of Management Accountants.
Jack, F. G. 1948. Application of operation time standards to departmental labor cost control. N.A.C.A. Bulletin (November 1): 235-242.
Jackson-Cox, J., J. E. M. Thirkell and J. McQueeney. 1984. The disclosure of company information to trade unions: The relevance of the ACAS Code of Practice on Disclosure. Accounting, Organizations and Society 9(3-4): 253-273.
Jaedicke, R. K. 1959. Production method changes and the Hormel wage plan. The Accounting Review (April): 266-280.
Jarley, P., J. Fiorito and J. T. Delaney. 1997. A structural contingency approach to bureaucracy and democracy in U.S. national unions. The Academy of Management Journal 40(4): 831-861.
Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.
Jensen, W. 1912. Workmen's Compensations Act of Washington. Journal of Accountancy (November): 380-381.
Jia, Y., X. Gao and L. Fang. 2023. Managerial labor market mobility and corporate social responsibility. Journal of Management Accounting Research 35(3): 101-120.
Johnson, E. A. 1963. Controlling labor costs through job tickets and standard data. N.A.A. Bulletin (January): 53-56. (Ten categories of causes of labor variances include: operator efficiency, engineering changes, faulty materials, interrupted production, machine tool trouble, multiple machine operation, other such as alternative machine or non standard routing, etc., rework, training, e.g., inexperience, and waiting).
Jones, W. C. 1959. Service and maintenance labor cost control through man-hour budget standards. N.A.A. Bulletin (August): 35-44.
Journal of Accountancy. 1907. The cost of strikes. Journal of Accountancy (October): 473-474.
Julius, M. J. and W. E. Schlender. 1962. A selected sample of executive views of the future of personnel and industrial relations. The Journal of the Academy of Management 5(2): 179-184.
Jung, K. G., A. Dalessio and S. M. Johnson. 1986. Stability of the factor structure of the job descriptive index. The Academy of Management Journal 29(3): 609-616.
Kalev, A., Y. Shenhav and D. De Vries. 2008. The state, the labor process, and the diffusion of managerial models. Administrative Science Quarterly 53(1): 1-28.
Kang, S. K., K. A. DeCelles, A. Tilcsik and S. Jun. 2016. Whitened resumes: Race and self-presentation in the labor market. Administrative Science Quarterly 61(3): 469-502.
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