Management And Accounting Web

Non Profit Organizations Bibliography M-Z

A-L  |  M-Z

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

Non Profit Organizations Main Page | Government Contracting Main Page

Macomber, J. D. 2013. Building sustainable cities. Harvard Business Review (July/August): 40-50.

Macpherson, F. H. 1901. Municipal Accounting: A comprehensive Treatise on the Subject of Municipal Accounts... The Book-keeper Publishing Company.

Madansky, A. 1977. Discussion of fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 100-102.

Magee, R. P. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 41-45.

Maguire, K. 2016. Technology workbook: How nonprofits use online technologies. Strategic Finance (February): 62-63.

Mammano, K. A. and T. N. Tyson. 2008. Developing an operating budget for Extended Family, Inc.: A not-for-profit human service organization. Issues in Accounting Education (February): 129-144.

Manochin, M., S. Brignall, A. Lowe and C. Howell. 2011. Visual modes of governmentality: Traffic lights in a housing association. Management Accounting Research (March): 26-35.

Mandolini, A. 1977. Discussion of the municipal accounting maze: An analysis of political incentives. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 151-155.

Mansfield, H. C. 1940. The reorganization of federal accounting. The Accounting Review (March): 53-61.

Manzetti, P. and A. Mehta. 2015. How to engage and inform the nonprofit board. The CPA Journal (June): 12-14.

Marks, B. R. and K. K. Raman. 1985. The importance of pension data for municipal and state creditor decisions: Replication and extensions. Journal of Accounting Research (Autumn): 878-886.

Marks, B. R. and K. K. Raman. 1988. The effect of unfunded accumulated and projected pension obligations on governmental borrowing costs. Contemporary Accounting Research 4(2): 595-608.

Marlowe, J., W. C. Rivenbark and A. J. Vogt, Editor. 2009. Capital Budgeting and Finance: A Guide for Local Governments, 2nd Edition. International City/County Management Association.

Marques, L., J. A. Ribeiro and R. W. Scapens. 2011. The use of management control mechanisms by public organizations with a network coordination role: A case study in the port industry. Management Accounting Research (December): 269-291.

Marriott, N., H. Mellett and L. Macniven. 2011. Loose coupling in asset management systems in the NHS. Management Accounting Research (September): 198-208. (National Health Service in Wales).

Martin, J. and B. Scofield. 2016. Navigating the not-for-profit tax minefield. The CPA Journal (April): 14-16.

Martin, R. B. and T. R. Waymire. 2017. Filling the demand for municipal government accountants: The benefits of a governmental and not-for-profit course. Journal of Accounting Education (40): 43-54.

Mason, P. 1936. The supreme court on public-utility depreciation. The Accounting Review (September): 234-270.

Massy, W. F. 1977. Discussion of financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 46-51.

Mauldin, E. G. 1980. How not-for-profit organizations should value investments. Management Accounting (November): 35-38.

McAllister, B., A M. Sawani and K. A. Zahller. 2018. Adapting for the not-for-profit audit: What do management accountants need to know when they make a transition to the audit committee for a not-for-profit entity? Strategic Finance (June): 46-53.

McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).

McAllister, B. P. and T. R. Yoder. 2008. Advising private foundations. Journal of Accountancy (April): 36-42.

McAllister, B. P. and T. R. Yoder. 2010. Closing up shop: How to successfully shut down a private foundation. Journal of Accountancy (July): 24-29.

McCaffery, J. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 202-205.

McCann, W. J. 1959. How a new-born municipality may make reliable financial decisions. N.A.A. Bulletin (August): 81-91.

McConnell, T. P. 1969. Hidden resources in the dues dollar. Management Accounting (December): 24-26. (Related to management of cash received by associations from dues billings).

McDonough, R. P., P. J. Miranti and M. P. Schoderbek. 2020. The search for order in municipal administration: Herman A. Metz and the New York City experience, 1898-1909. The Accounting Historians Journal 47(1): 55-74.

McKinsey, J. O. 1923. Municipal accounting. Journal of Accountancy (February): 81-94.

McLaughlin, T. A. 1995. Streetsmart Financial Basics for Nonprofit Managers. John Wiley & Sons.

McMillan, E. J. 2010. Not-for-Profit Budgeting and Financial Management, 4th edition. Wiley.

McMillan, T. E. Jr. 1955. State-municipal relations in financial control. The Accounting Review (October): 592-599.

McSwain, D. N., T. K. Patton and D. C. Benco. 2008. Intangibles: Governments' forgotten capital assets. The CPA Journal (April): 40-43.

Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.

Mendenhall, W. 1915. An accounting system for a small city. Journal of Accountancy (December): 421-423.

Mensah, Y. M. and S. Li. 1993. Measuring production efficiency in a not-for-profit setting: An extension. The Accounting Review (January): 66-88.

Mensah, Y. M., M. P. Schoderbek and R. H. Werner. 2009. A methodology for evaluating the cost-effectiveness of alternative management tools in public-sector institutions: An application of public education. Journal of Management Accounting Research (21): 203-239.

Metzger, L. M. 2009. Derivative measurement and reporting for governments. The CPA Journal (November): 24-29.

Mikesell, R. M. 1947. Wanted: More cost accounting for government. The Accounting Review (July): 241-247.

Milano, R. J. 2000. Activity-based management for colleges and universities. Management Accounting Quarterly (Spring): 43-48.

Millett, J. D. 1956. A critical appraisal of the study of public administration. Administrative Science Quarterly 1(2): 171-188.

Milne, R. S. 1970. Mechanistic and organic models of public administration in developing countries. Administrative Science Quarterly 15(1): 57-67.

Mitchell, W. C. 1958. Occupational role strains: The American elective public official. Administrative Science Quarterly 3(2): 210-228.

Mitchell, W. K. 1916. Uniform accounting system for California counties. Journal of Accountancy (April): 261-274.

Modell, S. 2012. Strategy, political regulation and management control in the public sector: Institutional and critical perspectives. Management Accounting Research (December): 278-295.

Modell, S. and F. Wiesel. 2008. Marketization and performance measurement in Swedish central government: A comparative institutionalist study. Abacus 44(3): 251-283.

Modell, S., K. Jacobs and F. Wiesel. 2007. A process (re)turn?: Path dependencies, institutions and performance management in Swedish central government. Management Accounting Research (December): 453-475.

Moe, G. A. 1943. The Bureau of the Budget and governmental budgeting in wartime. N.A.C.A. Bulletin (September 15): 43-62.

Moore, P. G. 2016. NFP board service tips. Journal of Accountancy (June): 18.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Morey, L. 1918. Financial reports of public institutions. Journal of Accountancy (July): 33-37.

Morey, L. 1918. Miscellaneous incomes of public institutions. Journal of Accountancy (November): 357-360.

Morey, L. 1948. Trends in governmental accounting. The Accounting Review (July): 227-234.

Morey, L. 1958. Greater recognition is needed of applicable principles in governmental and institutional accounting. The Accounting Review (July): 469-471.

Morse, E. H. Jr. 1967. Management accounting in the federal government. Management Accounting (February): 55-59.

Moussalli, S. D. 2008. State and local government accounting in 19th century America: A review of the literature. The Accounting Historians Journal 35(1): 167-195.

Murphy, M. L. 2016. Business practices that not-for-profits can't afford to overlook. Journal of Accountancy (May): 42-47.

Murphy, M. L. 2023. Peer review findings in audits of not-for-profits: What auditors need to know. Journal of Accountancy (August): 1-9.

National Association of Accountants. 1972. Today's sermon: Financial management of church affairs. Management Accounting (December): 60-61.

National Association of Accountants. 1977. Axelson on New York City crisis. Management Accounting (February): 55-59. Interview with Kenneth S. Axelson.

National Association of Accountants. 1979. The man who watches New York City's bottom line. Management Accounting (October): 13-18.

National Association of Accountants, Management Practices Committee. 1979. Objectives of financial reporting by nonbusiness organizations. Management Accounting (February): 53-56.

Naughton, J. and H. Spamann. 2015. Deficiencies in accounting and finance reporting of state and municipal governments. The CPA Journal (June): 16-17.

Naughton, J. and H. Spamann. 2015. The authors respond: Reconciling budgetary performance with GASB statements. The CPA Journal (November): 19-20.

Naylor, E. E. 1940. Budgetary and proprietary accounts of the federal government. The Accounting Review (December): 485-494.

Neely, D. G. 2011. The impact of regulation on the U.S. nonprofit sector: Initial evidence from the Nonprofit Integrity Act of 2004. Accounting Horizons (March): 107-125.

Neely, D. G. and D. Tinkelman. 2013. The Whip Cancer Walk: A case of real earnings management in the nonprofit sector. Journal of Accounting Education 31(3): 294-309.

Neeley, P. and G. A. Robason. 1967. Governmental accounting: A critical evaluation. The Accounting Review (April): 366-369.

Nestor, J. 1979. How cost accountants can improve public housing programs. Management Accounting (October): 40-42.

Neu, D., J. Everett and A. S. Rahaman. 2013. Internal auditing and corruption within government: The case of the Canadian sponsorship program. Contemporary Accounting Research 30(3): 1223-1250.

Neuman, S. S., T. C. Omer and A. M. Thompson. 2015. Determinants and consequences of tax service provider in the not-for-profit sector. Contemporary Accounting Research 32(2): 703-735.

Newberry, S. 2011. Whole government accounting in New Zealand: A review of WGA financial reports from 1993 to 2010. Abacus 47(4): 501-524.

Newberry, S. and J. Pallot. 2004. Freedom or coercion?: NPM incentives in New Zealand central government departments. Management Accounting Research (September): 247-266.

Newkirk, T. 1982. Improving financial information systems in local government. Management Accounting (January): 23-28, 35.

Newton, W. K. 1954. New developments and simplified approaches to municipal accounting. The Accounting Review (October): 656-660.

Nichols, D. R. 1969. PPBS: A challenge to non-profit accounting. Management Accounting (November): 12-13.

Niven, P. R. 2008. Balanced Scorecard: Step-by-Step for Government and Nonprofit Agencies. Wiley.

O'Leary, S. 2017. Grassroots accountability promises in rights-based approaches to development: The role of transformative monitoring and evaluation in NGOs. Accounting, Organizations and Society (63): 21-41.

Padhi, S. S., S. M. Wagner and P. K. J. Mohapatra. 2016. Design of auction parameters to reduce the effect of collusion. Decision Sciences 47(6): 1016-1047.

Paretta, R. L. and J. V. Celia. 2019. Lessee accounting for governments: An in-depth look. Journal of Accountancy (August): 30-36, 38.

Snyder, H., M. Andersen and J. Zuber. 2017. Nonprofit fraud: How good are your internal controls? Strategic Finance (March): 54-61.

Newton, A. 2022. On the threshold of compliance: Public charities and the public support test. Accounting Horizons (March): 171-196.

Northcutt, R. H. 1995. Observations on professor Anthony's commentary: The nonprofit mess. Accounting Horizons (June): 54-55.

Nuffer, B. 2008. The Church Treasurer's Manual: A Practical Guide for Managing Church Finances. Beacon Hill Press of Kansas City.

O'Keefe, H. A. Jr. 1976. Increasing the productivity of local governments. Management Accounting (March): 43-44.

O'Keefe, W. T., T. S. Wetzel and J. H. Engstrom. 1990. An examination of the relations between audit scope and procedures in audits of municipalities. Accounting Horizons (December): 68-77.

Olbert, M. and P. H. Severin. 2023. Private equity and local public finances. Journal of Accounting Research (September): 1313-1362.

Ostroff, F. 2006. Change management in government. Harvard Business Review (May): 141-147.

Pallot, J. 1990. The nature of public assets: A response to Mautz. Accounting Horizons (June): 79-85.

Paige, K. L. 1992. Do nonprofits use management accounting properly? Management Accounting (January): 56-58.

Parker, L. D. 2001. Reactive planning in a Christian bureaucracy. Management Accounting Research (September): 321-356.

Parker, L. D. 2002. Budgetary incrementalism in a Christian bureaucracy. Management Accounting Research (March): 71-100.

Parkison, J. 2021. Government financial planning in a time of uncertainty: Finding the right KPIs can help organizations of all types navigate challenging times. Journal of Accountancy (April/May): 34-37.

Parsons, L. M. 2007. The impact of financial information and voluntary disclosures on contributions to not-for-profit organizations. Behavioral Research In Accounting (19): 179-196.

Patton, J. M. 1978. An experimental investigation of some effects of consolidating municipal financial reports. The Accounting Review (April): 402-414.

Patton, T. K. and P. D. Hutchison. 2013. Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999. The Accounting Historians Journal 40(2): 21-53.

Payne, J. B. and P. D. Banning. 1940. Federal accountkeeping. The Accounting Review (March): 31-52.

Peters, K. 2001. When reform comes into play: Budgeting as negotiations between administrations. Accounting, Organizations and Society 26(6): 521-539.

Petersen, J. E. 1977. Discussion of municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 206-208.

Petrovits, C., C. Shakespeare and A. Shih. 2011. The causes and consequences of internal control problems in nonprofit organizations. The Accounting Review (January): 325-357.

Petrovits, C. M. 2006. Corporate-sponsored foundations and earnings management. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 335-362.

Pierson, W. W. 1906. Municipal control of the Philadelphia Gas Works. Journal of Accountancy (June): 118-131.

Plummer, E., P. D. Hutchison and T. K. Patton. 2007. GASB No. 34's Governmental Financial Reporting Model: Evidence on its informational relevance. The Accounting Review (January): 205-240.

Pomeranz, R. 2008. Nonprofit CFOs. The CPA Journal (February): 6-10.

Pope-Rogers, U. 2018. Not-for-profits teaming up to fulfill missions: A case study shows how merging or collaborating with like-minded agencies can help not-for profits more effectively achieve their objectives. Journal of Accountancy (November): 16-20.

Potts, J. H. 1977. The evolution of budgetary accounting theory and practice in municipal accounting from 1870. The Accounting Historians Journal 4(1): 89-100.

Potts, J. H. 1982. A brief history of property and depreciation accounting in municipal accounting. The Accounting Historians Journal 9(1): 25-37.

Potts, N. J. 1977. Accounting for a public television station. Management Accounting (November): 30-33, 38.

Powell, G. N. and D. A. Butterfield. 1994. Investigating the "glass ceiling" phenomenon: An empirical study of actual promotions to top management. The Academy of Management Journal 37(1): 68-86.

Powell, G. N. and D. A. Butterfield. 1997. Effect of race on promotions to top management in a federal department. The Academy of Management Journal 40(1): 112-128.

Powers, L. G. 1915. Classifications of municipal expenditures in budgets and accounts and the purposes which they subserve. Journal of Accountancy (February): 118-136.

Previts, G. J. and R. E. Brown. 1993. The development of government accounting: A content analysis of the Journal of Accountancy, 1905 to 1989. The Accounting Historians Journal 20(2): 119-138.

Pridgen, A. K. and W. M. Wilder. 2013. Relevance of GASB No. 34 to financial reporting by municipal governments. Accounting Horizons (June): 175-204.

Primoff, W. 2012. Fiduciary financial management in nonprofit organizations. The CPA Journal (November): 48-52.

Pye, M. L. 1957. Income determination and the non-profit institution. The Accounting Review (October): 612-621.

Quarter, J., L. Mook and B. J. Richmond. 2002. What Counts: Social Accounting for NonProfits and Cooperatives. Prentice Hall.

Ragland, L. G. 2017. The association between compensated absences liabilities and interest cost on public school districts' general obligation bonds. Accounting Horizons (March): 37-55.

Rainey, H. G. 2009. Book review: The Warping of Government Work by John D. Danahue. Administrative Science Quarterly 54(4): 671-673.

Ravenscroft, S. P. and S. C. Kattelus. 1998. Compass State University Foundation: Managerial accounting issues in a nonprofit entity. Issues in Accounting Education (August): 629-653.

Rawlings, A. L. 1916. County audits. Journal of Accountancy (August): 112-121.

Rea, G. 1920. Municipal accounts - Their preparation and audit. Journal of Accountancy (March): 161-170.

Rea, G. 1925. Municipal Budgets and Budget Making. Journal of Accountancy (September): 227.

Reck, J. L. and T. R. Waymire. 2020. XBRL reporting by state and local governments: Changes on the horizon. The CPA Journal (June): 48-51.

Reece, E. and T. E. Richards. 1972. A total system approach to governmental accounting. Management Accounting (May): 14-20, 24.

Reichert, C. J. 2018. Volunteer board member of not-for-profit may assert reasonable cause for unpaid payroll taxes. Journal of Accountancy (August): 66-67.

Reimnitz, C. A. 1972. Testing a planning and control model in nonprofit organizations. The Academy of Management Journal 15(1): 77-87.

Reinstein, A. and M. Stern. 2020. Using experts in municipal contract negotiations. Journal of Forensic & Investigative Accounting 12(2): 232-240.

Reinstein, A., M. J. Abdolmohammadi, S. L. Tate and C. L. Miller. 2014. Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 75-80.

Reusswig, F. G. 1916. Uniform system of accounting for cities of third class in New York. Journal of Accountancy (September): 161-176.

Rich, K. T. and J. X. Zhang. 2015. Unfunded public pension liabilities and local citizen oversight. Accounting Horizons (March): 23-39.

Rich, K. T., B. L. Roberts and J. X. Zhang. 2016. Linguistic tone of municipal management discussion and analysis disclosures and future financial reporting delays. Journal of Emerging Technologies in Accounting 13(2): 93-107.

Rich, K. T., B. L. Roberts, J. M. Wall and J. X. Zhang. 2021. Toward an understanding of year-over-year changes in municipal management discussion and analysis disclosures. Advances in Accounting: Incorporating Advances in International Accounting (54): 100548.

Richardson, A. P. 1915. Church accounting. Journal of Accountancy (July): 39-40.

Richardson, A. P. 1915. Proposed budget system for New York State. Journal of Accountancy (October): 299-301.

Richardson, A. P. 1915. The church and business methods. Journal of Accountancy (April): 294-296.

Richardson, A. P. 1915. The reconstruction of the church. Journal of Accountancy (December):477-478.

Ries, R. 2016. How to evaluate risk in the modern not-for-profit industry. The CPA Journal (April): 6-7.

Rinier, J. W. and A. P. Curatola. 2016. Form 990 and Schedule O. Strategic Finance (November): 16, 18.

Robason, G. A. and L. P. Neeley. 1970. Financial reporting in municipalities. Management Accounting (March): 45-46.

Robbins, W. A. 2009. GASB 53: New standards for derivative and hedging activities in the public sector. The CPA Journal (April): 14-21.

Robbins, W. A. and K. R. Austin. 1986. Disclosure quality in governmental financial reports: An assessment of the appropriateness of a compound measure. Journal of Accounting Research (Autumn): 412-421.

Roberts, R. W., G. W. Glezen and T. W. Jones. 1990. Determinants of auditor change in the public sector. Journal of Accounting Research (Spring): 220-228.

Roberts, R. W., J. K. Kurtenbach and L. Seaton III. 2001. State conformity with provisions of the 1997 Uniformity Accountancy Act: Theory and evidence. Accounting and the Public Interest (1): 97-114.

Rockness, H. O., J. W. Rockness, C. L. Earney and S. J. Ankrum. 2011. Jane Ashby Sinclair Art Museum. IMA Educational Case Journal 4(2): 1-10.

Rogow, R. B. and Z. Rezaee. 1990. Governmental accounting and auditing: Recent developments leading toward professional certification. Accounting Horizons (March): 51-63.

Rojas, F. 2010. Book Review: Between Movement and Establishment: Organizations Advocating for Youth by M. McLaughlin, W. R. Scott, S. Deschenes, K. Hopkins, A. Newman. Administrative Science Quarterly 55(2): 337-338.

Romaniuk, P. and J. Haber. 2008. Charities and terrorist financing. The CPA Journal (March): 48-50.

Rorem, C. R. 1943. Overhead costs in public welfare. The Accounting Review (April): 152-155.

Rosenberg, D., C. Tomkins and P. Day. 1982. A work role perspective of accountants in local government service. Accounting, Organizations and Society 7(2): 123-137.

Ross, T. E. 1917. Annuity funds of religious and charitable organizations. Journal of Accountancy (April): 254-258.

Rottkamp, D. M. 2019. The reporting impact of ASU 2016-14. The CPA Journal (April): 40-45. (FASB's new standard on financial reporting for not-for-profit entities).

Rottkamp, D. M. 2020. Helping nonprofit entities achieve sustainability through improved financial health. The CPA Journal (April): 28-31.

Rottkamp, D. M. 2021. Reimaging strategic vision for nonprofits: Evaluating everything after Covid-19. The CPA Journal (April/May): 22-27.

Rottkamp, D. M. and N. Bahazhevska. 2016. Financial sustainability of not-for-profits. The CPA Journal (April): 8-9.

Rottkamp, D. M. and V. M. Gordon. 2022. Keys to successful remote audits of not-for-profit organizations. The CPA Journal (March/April): 40-45.

Rouse, R. L. 1954. Costing for municipalities - A field for development. N.A.C.A. Bulletin (April): 1014-1025.

Roy, W. G. 1981. The process of bureaucratization in the U.S. State Department and the vesting of economic interests, 1886-1905. Administrative Science Quarterly 26(3): 419-433.

Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part one). Abacus 48(1): 1-30.

Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part two). Abacus 48(2): 147-198.

Rubin, M. A. 1988. Municipal audit fee determinants. The Accounting Review (April): 219-236.

Ruhl, J. M. and M. Ola. 2012. A perfect storm: A case in nonprofit financial reporting. Issues in Accounting Education (August): 819-836.

Ruppel, W. 2002. Not-for-Profit Accounting Made Easy. Wiley.

Ruppel, W. 2004. Governmental Accounting Made Easy. Wiley.

Rushing, W. 1974. Differences in profit and nonprofit organizations: A study of effectiveness and efficiency in general short-stay hospitals. Administrative Science Quarterly 19(4): 474-484.

Sack, I. 1917. New York's new uniform system of accounts for third class cities. Journal of Accountancy (April): 264-282.

Sahlman, W. A. and R. Nanda. 2015. Case study: Stretch the mission? Harvard Business Review (May): 113-117.

Salter, J. H. and M. P. Salter. 1983. A volunteer treasurer's survival guide. Management Accounting (February): 46-49.

Samuelson, A. T. 1961. Depreciation as an element of cost in federal operations. N.A.A. Bulletin (September): 61-62.

Sanchez, L. C., S. A. Brown and J. A. Izzo. 2020. Century of not-for-profit accounting: An historical perspective. The CPA Journal (October/November): 64-69.

Sanchez, M. H. and C. P. Agoglia. 2011. U.S. Foodservice: A case study in fraud and forensic accounting. Journal of Forensic & Investigative Accounting 3(3): 238-260.

Sangster, A. 2015. The reckoning: Financial accountability and the making and breaking of nations by Jacob Soll, Jacob Roll. The Accounting Historians Journal 42(1): 139-155.

Sansing, R. and R. Yetman. 2006. Governing private foundations using the tax law. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 363-384.

Scheetz, A. M., A. B. Wilson and W. B. Dowis. 2021. An investigation of nonprofit reporting of significant diversions of assets. Journal of Forensic Accounting Research 6(1): 176-206.

Schipper, K. 1977. [Discussion of financial distress in private colleges]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 52-53.

Schipper, K. 1977. Financial distress in private colleges. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 1-40.

Schmelzle, G., C. Keller and J. C. Papiernik. 2022. The city of Nixa fails to nix a fraud conspiracy: Applying the enterprise risk management model to a municipal fraud case. Journal of Forensic & Investigative Accounting 14(2): 307-313. (Case study on accounts payable fraud).

Schnore, L. F. and R. R. Alford. 1963. Forms of government and socioeconomic characteristics of suburbs. Administrative Science Quarterly 8(1): 1-17.

Schobel, K. and J. S. Denford. 2013. The chief information officer and chief financial officer dyad in the public sector: How an effective relationship impacts individual effectiveness and strategic alignment. Journal of Information Systems (Spring): 261-281.

Schoute, M. and T. Budding. 2017. Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government. Advances in Management Accounting (29): 1-31.

Scot, L. 2010. The Simplified Guide to Not-for-Profit Accounting, Formation & Reporting. Wiley.

Scott, R. A., B. T. George and V. R. Prybutok. 2016. A public transportation decision-making model within a metropolitan area. Decision Sciences 47(6): 1048-1072.

Searing, J. M. and D. MacLeod. 2019. Cryptocurrency gift strategies for not-for-profits. Journal of Accountancy (February): 34-39.

Secrist, H. 1914. Problems in municipal indebtedness. Journal of Accountancy (April): 271-289.

Shahib, H. M., E. G. Sukoharsono, M. Achsin and Y. W. Prihatiningtias. 2020. Developing local government's socioenvironmental accountability: Insights from Indonesian socioenvironmental NGOs' annual reports. Advances in Environmental Accounting & Management: Environmentalism and NGO Accountability. (9): 27-54.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Shelhart, M. 2018. Why cyberdefenses are worth the cost: These tips can help not-for-profits and other organizations minimize the risk of potentially devastating data breaches. Journal of Accountancy (November): 34-39.

Shoulders, C. D. and J. P. Lakatos. 2013. The new face of government balance sheets. The CPA Journal (November): 22-31.

Shoulders, C. D. and J. P. Lakatos. 2019. Mastering fiduciary activity reporting for governments: An explanation of GASB Statement 84. The CPA Journal (May): 40-45.

Shoulders, C. D. and J. P. Lakatos. 2021. Classifying and reporting majority equity interests under GASB Statement 90.  The CPA Journal (April/May): 32-39.

Sidebotham, R. 1966. An accounting framework for local authorities. Abacus 2(1): 24-40.

Simonetti, G. Jr. 1978. It's time for greater accountability in the public sector. Management Accounting (September): 13-16.

Simpson, C. L. 1944. Case history of twenty-seven government audits. N.A.C.A. Bulletin (September 1): 12-16.

Skærbæk, P. 2009. Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer. Accounting, Organizations and Society 34(8): 971-987.

Skousen, C. R. and F. A. Condie. 1988. Evaluating a sports program: Goalpost vs. test tubes. Management Accounting (November): 43-49.

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