Non Profit Organizations Bibliography A-L

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

Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Acton, D. D., C. Fagan and K. Mamano. 2012. Planning for a not-for-profit combination: Insight into federal, state, and funding considerations. The CPA Journal (May): 64-67.

Addington, C. R. 1955. Governmental accounting in the undergraduate curriculum. The Accounting Review (April): 290-292.

Aggarwal, R. K., M. E. Evans and D. Nanda. 2012. Nonprofit boards: Size, performance and managerial incentives. Journal of Accounting and Economics (February-April): 466-487.

Adhikari, P. and F. Mellemvik. 2009. Napalese governmental accounting development in the 1950s and early 1960s: An attempt to institutionalize expenditure accounting. The Accounting Historians Journal 36(1): 113-133.

Agyemang, I., D. D. Bay, G. L. Cook and P. Pacharn. 2019. Individual donor support for nonprofits: The roles of financial and emotional information. Behavioral Research In Accounting 31(1): 41-54.

AICPA. 2008. Government Auditing Standards and Circular A-133 Audits - Audit Guide. AICPA.

AICPA. 2008. Government Auditing Standards and Circular A-133 Developments Audit Risk Alert. AICPA.

AICPA. 2008. Not-for-Profit Organizations - Accounting Issues and Risks 2008. AICPA.

AICPA. 2008. Not-for-Profit Organizations Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2008. State and Local Governments Checklists & Illustrative Financial Statements. AICPA.

AICPA. 2009. Guide to Fraud in Governmental and Not-for-Profit Environments, Revised Edition. AICPA.

AICPA. 2009. Not-for-Profit Organizations Audit & Accounting Guide. AICPA.

AICPA. 2009. Not-for-Profit Organizations Industry Developments Audit Risk Alert. AICPA.

AICPA. 2009. State and Local Governments Audit & Accounting Guide. AICPA.

AICPA. 2009. State and Local Governmental Developments Audit Risk Alert. AICPA.

AICPA. 2010. Accounting Trends & Techniques - Not-for-Profit Entities. AICPA.

AICPA. 2012. Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide. AICPA.

AICPA. 2012. Not-for-Profit Entities: Accounting Issues and Risks 2012 - AICPA Financial Reporting Alert. AICPA.

AICPA. 2012. Not-for-Profit Entities - AICPA Audit and Accounting Guide. AICPA.

AICPA. 2012. State and Local Governments - Audit and Accounting Guide. AICPA.

Aiken, M. and M. McCrae. 1996. The commercialization of government's departmental accounting (AAS 29): Quasi rents and public welfare. Abacus 32(2): 196-213.

Akinyele, K. O., K. C. Demek and Y. Tian. 2023. Self-interest or public interest: The role of incentive schemes in public sector employees' decisions. Accounting and the Public Interest (23): 1-22.

Allee, K. D., B. A. Badertscher and T. L. Yohn. 2020. Private versus public corporate ownership: Implications for future changes in profitability. Journal of Management Accounting Research 32(2): 27-55.

Allen, R. D. 2013. US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education 31(3): 215-231.

Allen, W. H. 1908. Wanted - one thousand efficient accountants for municipal research. Journal of Accountancy (July): 187-193.

Anantharaman, D., J. A. Pittman and N. Wans. 2016. State liability regimes within the United States and auditor reporting. The Accounting Review (November): 1545-1575.

Anders, S. B. 2016. Association of government accountants. The CPA Journal (April): 72-73.

Anders, S. B. 2018. Governmental accounting resources. The CPA Journal (April): 72-73.

Anders, S. B. 2019. Nonprofit resources. The CPA Journal (April): 72-73.

Anders, S. B. 2020. Nonprofit accounting resources. The CPA Journal (April): 64-65.

Anders, S. B. 2021. Not-for-profit resources. The CPA Journal (April/May): 76-77.

Andrei, P., C. R. Baker and M. Sargiacomo. 2017. Public sector accounting in Italy at the beginning of the 20th century: The contributions of Fabio Besta. The Accounting Historians Journal 44(1): 35-50.

Andrews, T. C. 1947. Accounting and the management of public affairs. The Accounting Review (October): 367-371.

Andrews, T. C. 1947. Advances in governmental accounting. The Accounting Review (January): 23-27.

Anthony, R. N. 1990. Opinion: The AICPA's proposal for federal accounting reform. Management Accounting (July): 48-52.

Anthony, R. N. 1993. The foolishness of FASB's nonprofit classes. Management Accounting (July): 53-57.

Anthony, R. N. 1995. The nonprofit accounting mess. Accounting Horizons (June): 44-53.

Anthony, R. N. 1995. Reply: Nonprofit accounting standards. Accounting Horizons (September): 100-103.

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

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Apostolou, B., N. G. Apostolou and J. W. Dorminey. 2014. The association of departures from spending rate equilibrium to municipal borrowing cost. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 1-8.

Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.

Apostolou, N. and D. L. Crumbley. 2003. Assessing the financial health of governmental units. Journal of Forensic Accounting (4): 291-302.

Apostolou, N. G., G. A. Giroux and R. B. Welker. 1985. The information content of municipal spending rate data. Journal of Accounting Research (Autumn): 853-858.

Apostolou, N. G., H. C. Herring, III and W. A. Robbins, Jr. 1980. Are changes needed in private foundation reporting practices? Management Accounting (November): 39-42, 47.

Applegate, D. 2019. Assessing and controlling nonprofit fraud risk. Strategic Finance (May): 32-41.

Aranoff, G. 2003. Improving disclosure and transparency in nonprofit accounting. Management Accounting Quarterly (Spring): 15-23.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Ariail, D. L, J. Durden, M. Leathart and L. Chapman-Vasill. 2012. Avondale Estates: A case study in governmental accounting and auditing - A historical approach. Issues in Accounting Education (May): 419-440.

Arnaboldi, M. and I. Lapsley. 2008. Making management auditable: The implementation of best value in local government. Abacus 44(1): 22-47.

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.").

Arya, A. and B. Mittendorf. 2015. Career concerns and accounting performance measures in non profit organizations. Accounting, Organizations and Society (40): 1-12.

Ashenfarb, D. C. 2014. The basic concepts behind the latest OMB rules and regulations. The CPA Journal (May): 60-61, 64.

Ashenfarb, D. C. 2019. The new Yellow Book: What CPAs need to know. The CPA Journal (April): 52-55. (Government Auditing Standards, also knows as the Yellow Book).

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Baber, W. R., A. K. Gore, K. T. Rich and J. X. Zhang. 2013. Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics (November-December): 212-227.

Baber, W. R., E. H. Brooks and W. E. Ricks. 1987. An empirical investigation of the market for audit services in the public sector. Journal of Accounting Research (Autumn): 293-305.

Baber, W. R., P. L. Daniel and A. A. Roberts. 2002. Compensation to managers of charitable organizations: An empirical study of the role of accounting measures of program activities. The Accounting Review (July): 679-693.

Bailey, G. D. 1939. Practical problems in governmental accounting. The Accounting Review (March): 52-57.

Bailey, W. A. 2016. Is the parsonage allowance constitutional? The courts question taxpayer standing. The CPA Journal (April): 28-33.

Bain, C. E., A. I. Blankley and D. A. Forgione. 2001. The Methodist Hospital system: Tax exemption and charitable responsibilities of not-for-profit hospitals. Issues in Accounting Education (February): 67-97.

Baker, E. 1970. Case study: Corporate fee for a non-profit organization. Management Accounting (September): 25-26, 31.

Balakrishnan, R., N. S. Soderstrom and T. D. West. 2007. Spending patterns with lapsing budgets: Evidence from U.S. Army Hospitals. Journal of Management Accounting Research (19): 1-23 .

Ballou, B. and R. S. King. 1999. Olympic soccer comes to Birmingham: Managing a nonprofit organization's accounting and finance in a public setting. Journal of Accounting Education 17(4): 443-472.

Balsam, S. and E. E. Harris. 2014. The impact of CEO compensation on nonprofit donations. The Accounting Review (March): 425-450.

Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.

Bancroft, D. S. 1977. Financial management of a public school district. Management Accounting (July): 24-28.

Bandyopadhyay, J., M. Lam and S. Kudrimoti. 2018. The show must go on: Making the numbers work for a not-for-profit theater company. IMA Educational Case Journal 11(1): 1-6.

Banham, R. 2013. Beating back bankruptcy. CFO (October): 40-41.

Banham, R. 2013. Cities on the brink: Municipal finance chiefs are fighting to keep their troubled cities solvent. Sometimes it's a losing battle. CFO (October): 36-42.

Banham, R. 2013. Colleges in a crunch: In an age of austerity, college CFOs are helping their institutions find revenue and do more with less. CFO (January/February): 44-49.

Banker, R. D., W. W. Cooper and G. Potter. 1992. A perspective on research in governmental accounting. The Accounting Review (July): 496-510. (Part of a forum on accounting in the public sector).

Barnes, P. and J. Webb. 1986. Management information changes and functional fixation: Some experimental evidence from the public sector. Accounting, Organizations and Society 11(1): 1-18.

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.

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

Bartelt, E. F. 1942. Principles involved in a system of central accounts for the United States Government. N.A.C.A. Bulletin (March 1): 907-941.

Barton, A. 2005. Professional accounting standards and the public sector - A mismatch. Abacus 41(2): 138-158.

Barton, A. 2009. The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus 45(2): 221-248.

Barton, A. 2011. Why governments should use the government finance statistics accounting system. Abacus 47(4): 411-445.

Basu, O. N. 1994. The institutional effects of leadership: The United States General Accounting Office and its audit report review process. The Accounting Historians Journal 21(1): 255-273.

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.

Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.

Bean, D. R. 2020. GASB at 35 A look back, a look forward. The CPA Journal (April): 22-27.

Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.

Beck, A. W. 2018. Opportunistic financial reporting around municipal bond issues. Review of Accounting Studies 23(3):785-826.

Behn, B. K., D. D. DeVries and J. Lin. 2010. The determinants of transparency in nonprofit organizations: An exploratory study. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 6-12.

Beights, D. M. 1955. Municipal auditing standards. The Accounting Review (July): 421-427.

Beiman, I. 2010. The CFRS: A wake-up call to action for cities. Part II. Cost Management (May/June): 39-48.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bergman, B. 2017. New leadership needed in government financial reporting. The CPA Journal (April): 12-13.

Bergman, B. 2019. A true portrait of America's finances: Analyzing the federal government's fiscal year 2018 financial statements. The CPA Journal (May): 6-10.

Bergman, B. and S. Weinberg. 2018. A valuable opportunity to improve government accounting-and accountability. The CPA Journal (April): 26-27.

Berman, E. S., D. L. Rahn, B. W. Chase and V. Calkins-McGettigan. 2008. Successfully navigating OPEB: New standards cast light on governments' post-employment liabilities. Journal of Accountancy (August): 54-59. (Other post employment benefit).

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, L. E., G. B. Harwood and J. L. Katz. 1987. Performance of auditing procedures by governmental auditors: Some preliminary evidence. The Accounting Review (January): 14-28.

Billings, B. A., B. Billings and B. G. N. Buagu. 2020. Opportunities and challenges of real-time financial reporting: Adoption models for state and municipal governments. The CPA Journal (June): 42-47.

Billings, B. A., M. Houston and W. H. Volz. 2017. Navigating municipal bankruptcy. The CPA Journal (May): 52-57.

Billings, B. A., W. H. Volz, and A. W. Y. Walsh. 2011. Reporting the governance, management and disclosure policies of nonprofits in the redesigned form 990. The CPA Journal (July): 38-45.

Bjornenak, T. 2000. Understanding cost differences in the public sector - A cost drivers approach. Management Accounting Research (June): 193-211.

Blamey, R. L. 1978. Setting sewage treatment user charge rates: A cost/benefit approach. Management Accounting (December): 32-36.

Bloch, R., H. Issa and A. Peterson. 2015. The DATA Act: A look at the future for local government financial reporting. The CPA Journal (June): 36-42. ("The Digital Accountability and Transparency Act of 2014 requires the federal government to publish financial information in a standardized reporting format. State and local governments may soon follow suit...").

Bloch, R. I., E. E. Harris and A. N. Peterson. 2020. Interlocking boards in nonprofit organizations. Accounting Horizons (June): 1-17.

Blouin, M. and M. Saccento. 2017. Internal control deficiencies in local government: Evidence from school districts. The CPA Journal (April): 64-68.

Boland, C. M., E. E. Harris and D. G. Neely. 2022. Nonprofit governance: Are related board members bad for nonprofits? Journal of Management Accounting Research 34(2): 23-41.

Bolivar, M. P. R. and A. N. Galera. 2012. The role of fair value accounting in promoting government accountability. Abacus 48(3): 348-386.

Bolton, P. and H. Mehran. 2006. An introduction to the governance and taxation of not-for-profit organizations. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 293-305.

Booth, D. A. 1968. Are elected mayors a threat to managers? Administrative Science Quarterly 12(4): 572-589.

Bora, I. 2018. Urgent need for governmental accounting education: New generation needed to fill retirement at federal, state, and local agencies. The CPA Journal (April): 31-32.

Bora, I., H. K. Duan, M. A. Vasarhelyi, C. Zhang and J. Dai. 2021. The transformation of government accountability and reporting. Journal of Emerging Technologies in Accounting 18(2): 1-21.

Bordner, H. W. 1949. Financial and accounting administration in the federal government. The Accounting Review (October): 341-353.

Bourke, R. W. 1917. Property accounting in the City of New York. Journal of Accountancy (November): 342-354.

Bova, F. and L. Yang. 2018. State owned enterprises, competition, and disclosure. Contemporary Accounting Research 35(2): 596-621.

Bowlin, W. F. 2020. Early internal control practices in the United States Army and the evolution of internal control practices in businesses. The Accounting Historians Journal 47(1): 1-18.

Bowlin, W. F. and D. N. Herda. 2015. Regulatory, accounting and business practices concerning the Sutler at Fort Abercrombie, Dakota Territory. The Accounting Historians Journal 42(1): 37-59.

Bowlin, W. F. and M. L. Andersen. 2010. City of Waterloo, Iowa: Organizing a chief financial officer function. IMA Educational Case Journal 3(4): 1-5.

Bowsher, C. A. 1990. Federal budget: Presenting and facing the facts. Accounting Horizons (June): 96-109.

Boyle, D. M. and D. P. Mahoney. 2014. The increasing relevance of GASR Statement 58: Municipal bankruptcies present an opportunity for CPAs. The CPA Journal (May): 18-23.

Bradach, J. L., T. J. Tierney and N. Stone. 2008. Delivering on the promise of nonprofits. Harvard Business Review (December): 88-97.

Bradley, B., P. Jansen and L. Silverman. 2003. The nonprofit sector's $100 billion opportunity. Harvard Business Review (May): 94-103.

Braswell, M. and R. B. Daniels. 2017. Auditing, attestation, and financial reporting for an early American charity. The Accounting Historians Journal 44(2): 27-46.

Bremser, W. G. 2001. Accountants for the public interest: Strategy implementation and performance measurement for a nonprofit organization. Journal of Accounting Education 19(1): 75-86.

Brignall, S. and S. Modell. 2000. An institutional perspective on performance measurement and management in the 'new public sector'. Management Accounting Research (September): 281-306.

Briner, R. F., M. Alford and J. A. Noble. 2003. Activity-based costing for state and local governments. Management Accounting Quarterly (Spring): 8-14.

Brown, C. D. and K. Raghunandan. 1995. Audit quality in audits of federal programs by non-federal auditors. Accounting Horizons (September): 1-10.

Brown, C. D. and K. Raghunandan. 1997. Audit quality in audits of federal programs by non-federal auditors: A reply. Accounting Horizons (March): 72-75.

Brown, R. E. 1970. The GAO: Untapped Source of Congressional Power. The University of Tennessee Press. Review by H. W. Wright.

Brown, V. H. and S. E. Weiss. 1993. Toward better not-for-profit accounting and reporting. Management Accounting (July): 48-52.

Brucker, W. G. and J. E. Rebele. 2010. Fraud at a public authority. Journal of Accounting Education 28(1): 26-37.

Bruegman, D. C. and G. D. Brighton. 1963. Institutional accounting - How it differs from commercial accounting. The Accounting Review (October): 764-770.

Brumme, C. and B. Trestad. 2023. Should your start-up be for-profit or nonprofit? Harvard Business Review (May/June): 136-145.

Buckhoff, T. and A. G. Parham. 2009. Fraud in the nonprofit sector? You bet. Strategic Finance (June): 52-56.

Budding, G. T. 2004. Accountability, environmental uncertainty and government performance: Evidence from Dutch municipalities. Management Accounting Research (September): 285-304.

Buford, J. A. and J. R. Lindner. 2002. Human Resource Management in Local Government: Concepts and Applications for HRM Students and Practitioners. South-Western Educational Publishing.

Burns, M. 2016. Changing and enhancing not-for-profit risk management. The CPA Journal (April): 10-11.

Burton, J. C. and R. J. Sack. 1990. Ethics and accounting in the public sector. Accounting Horizons (June): 110-112.

Butler, M. and B. Butler. 2016. Telling the not-for-profit story through Form 990. Journal of Accountancy (December): 56-60.

Butterfield, B. F. 1916. Logic of municipal fund accounts. Journal of Accountancy (November): 379-384.

Cäker, M. and S. Siverbo. 2011. Management control in public sector joint ventures. Management Accounting Research (December): 330-348.

Callen, J. L. and H. Falk. 1993. Agency and efficiency in nonprofit organizations: The case of "specific health focus" charities. The Accounting Review (January): 48-65.

Camp, J. M., C. A. Hartley and P. T. Kelly. 2018. The expansion of casino gambling in the United States - State revenues and public interest implications. Accounting and the Public Interest (18): 81-103.

Campfield, W. L. 1958. A broad-gauge course in governmental accounting. The Accounting Review (October): 669-675.

Canada, J. and E. E. Harris. 2020. The role of web assurance seals in nonprofit giving. Journal of Information Systems (Summer): 131-148.

Carey, T. and R. A. Dyson. 2017. Implementing ASU 2016-14 on the presentation of not-for-profit financial statements: Changes aim to provide more relevant information and perspective. The CPA Journal (April): 24-32.

Carlson, M. and M. Donohoe. 2010. The Executive Director's Guide to Thriving as a Nonprofit Leader, 2nd edition. Jossey-Bass.

Carpenter, J. A. 1995. Government needs accountants. Management Accounting (June): 53-55.

Carpenter, V. L. and E. H. Feroz. 1990. The decision to adopt GAAP: A case study of the Commonwealth of Kentucky. Accounting Horizons (June): 67-78.

Carpenter, V. L. and E. H. Feroz. 1992. GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles. Accounting, Organizations and Society 17(7): 613-643.

Carpenter, V. L. and E. H. Feroz. 2001. Institutional theory and accounting rule choice: An analysis of four US state governments' decisions to adopt generally accepted accounting principles. Accounting, Organizations and Society 26(7-8): 565-596.

Carroll, H. W. 1915. Municipal accounting and its relationship to government. Journal of Accountancy (October): 260-270.

Carruth, D. D. 1953. Property control in the Interior Department. N.A.C.A. Bulletin (April): 1030-1040.

Carter, J. G. 2010. Best practices for exempt organizations and Form 990: New questions provide the opportunity for CPAs to guide and educate nonprofit directors and officers. Journal of Accountancy (September): 58-63. (Form 990, Return of Organization Exempt From Income Tax is an effort by the IRS to make tax-exempt organizations follow some of the policy requirements the Sarbanes-Oxley Act imposed on public companies).

Cashwell, K., P. Copley and M. Dugan. 2019. Using ratio analysis to manage not-for-profit organizations. The CPA Journal (May): 52-57.

Castellano, J. and L. Zelazny. 2020. The not-for-profit board challenge. The CPA Journal (April): 13-15.

Castello, A. P. 1973. The model cities program: An application of PPBS. Management Accounting (January): 29-33, 44.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (February): 81-92.

Castenholz, W. B. 1916. Accounting procedure for state universities. Journal of Accountancy (March): 167-175.

Cato, E. 1958. Better federal government accounting - The accrued cost basis. N.A.A. Bulletin (November): 65-70.

Cato, E. 1959. Accrued cost, not "accrued expenditures," is the answer for government. The Accounting Review (July): 392-398.

Cavalluzzo, K. S., C. D. Ittner and D. F. Larcker. 1998. Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System. Journal of Accounting Research (Spring): 1-32.

Chan, E. W. and X. Zhang. 2021. Understanding and deterring misreporting in nonprofits: The joint effects of pay level and penalty type. The Accounting Review (July): 157-177.

Chan, J. L. 1986. Fund reporting and municipal credit risk: A discussion of Ingram's tests. Contemporary Accounting Research 3(1): 222-225.

Chandra, U. and A. Z. Liu. 2022. Pension funding in the State of Illinois: A teaching case in governmental accounting. Issues in Accounting Education (November): 61-79.

Charnes, A. and W. W. Cooper. 1980. Auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 87-107.

Chase, B. W. 1995. New reporting standards for not-for-profits. Management Accounting (October): 34-37.

Chase, B. W. 2013. The new reporting standard for government combinations. The CPA Journal (November): 32-34.

Chase, B. W. and E. N. Coffman. 1994. Choice of accounting method by not-for-profit institutions accounting for investments by colleges and universities. Journal of Accounting and Economics (September): 233-243.

Chase, B. W. and J. B. Montoro. 2009. Balancing governmental budgets under GASB 54. Journal of Accountancy (November): 42-48.

Chase, H. S. 1906. Standard and uniform reports from public utilities both municipally and privately operated. Journal of Accountancy (June): 81-96.

Chase, H. S. 1907. City government by commission. Journal of Accountancy (November): 66-67.

Chase, H. S. 1918. Accounting for the liberty loans: The first loan. Journal of Accountancy (January): 7-16.

Chase, H. S. 1918. Accounting for the liberty loans: The second loan. Journal of Accountancy (February): 91-100.

Chase, H. S. 1918. Governmental sinking funds, serial bonds and depreciation reserves. Journal of Accountancy (October): 253-268.

Chen, C. X., H. L. Pesch and L. W. Wang. 2020. Selection benefits of below-market pay in social-mission organizations: Effects on individual performance and team cooperation. The Accounting Review (January): 57-77.

Chen, Q. 2016. Director monitoring of expense misreporting in nonprofit organizations: The effects of expense disclosure transparency, donor evaluation focus and organization performance. Contemporary Accounting Research 33(4): 1601-1624.

Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.

Cheng, R. H., J. H. Harris, R. C. Iceman, W. T. Wrege and R. B. Yahr. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: Governmental financial reporting model". Accounting Horizons (September): 111-118.

Cheng, S. F., G. De Franco and P. Lin. 2023. Marijuana liberalization and public finance: A capital market perspective on the passage of medical use laws. Journal of Accounting and Economics (February): 101516.

Childress, S., R. Elmore and A. Grossman. 2006. How to manage urban school districts. Harvard Business Review (November): 55-68.

Christenson, J. A. and C. E. Sachs. 1980. The impact of government size and number of administrative units on the quality of public services. Administrative Science Quarterly 25(1): 89-101.

Chung, D. and D. A. Hensher. 2015. Modeling risk perceptions of stakeholders in public-private partnership toll road contracts. Abacus 51(3): 437-483.

Churyk, N. T., S. Yu, H. Blumstein and R. Larkin. 2011. Accountants' Relief Foundation (ARF): A not-for-profit case examining contribution receipts and distributions. Journal of Accounting Education 29(1): 60-85.

Chwastiak, M. 2001. Taming the untamable: Planning, programming and budgeting and the normalization of war. Accounting, Organizations and Society 26(6): 501-519.

Cismoski, D. R. and F. Toepfer. 1979. How to allocate the college budget objectively. Management Accounting (December): 45-50.

Clark, T. N. 1977. [Discussion of fiscal management of American cities: Funds flow indicators]: A reply. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 103-106.

Clark, T. N. 1977. 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): 54-94.

Clarke, F. L. 1998. Deprival value and optimized deprival value in Australasian public sector accounting: Unwarranted drift and contestable serviceability. Abacus 34(1): 8-17.

Clarke, P. and I. Lapsley. 2004. Management accounting in the new public sector. Management Accounting Research (September): 243-245.

Cleveland, F. A. 1906. Municipal credit and accounting reform. Journal of Accountancy (June): 109-117.

Cleveland, F. A. 1910. Uses and purpose of a municipal general ledger. Journal of Accountancy (October): 401-425.

Cohen, D. A. and B. Li. 2020. Customer-base concentration, investment, and profitability: The U.S. Government as a major customer. The Accounting Review (January): 101-131.

Cokins, G. 2001. Activity-Based Cost Management in Government. Management Concepts, Inc.

Colgren, T. D. 2019. Technology workbook: Modernizing government financial reporting. Strategic Finance (February): 60-61.

Collins, F., S. H. Lowensohn, M. H. McCallum and R. I. Newmark. 1995. The relationship between budgetary management style and organizational commitment in a not-for-profit organization. Behavioral Research In Accounting (7): 65-79.

Committee on Accounting in the Public Sector, 1974-76. 1977. The Accounting Review (Supplement): 33-35, 37-52.

Committee on Accounting Practice of Not-for-Profit Organizations: Report. 1971. The Accounting Review (Supplement): 81-163.

Committee on Nonprofit Entities' Performance Measures. 1989. Measuring the Performance of Nonprofit Organizations. American Accounting Association.

Committee on Nonprofit Organizations, 1973-74: Report. 1975. The Accounting Review (Supplement): 1, 3-39. Committee members are listed in the Front matter.

Committee on Not-For-Profit Organizations, 1972-73: Report. 1974. The Accounting Review (Supplement): 225, 227-249. Committee members are listed in the Front matter.

Compton, Y. L., A. K. Gore and S. L. Kulp. 2017. Compensation design and political risk: The case of city managers. Review of Accounting Studies 22(1): 109-140.

Conlon, D. E. and D. P. Sullivan. 1999. Examining the actions of organizations in conflict: Evidence from the Delaware Court of Chancery. The Academy of Management Journal 42(3): 319-329.

Cooley, M. L. 1908. Standardization of state and municipal accounting. Journal of Accountancy (February): 273-279.

Coombs, H. M. and J. R. Edwards. 1993. The accountability of municipal corporations. Abacus 29(1): 27-51.

Copeland, R. M. and R. W. Ingram. 1982. The association between municipal accounting information and bond rating changes. Journal of Accounting Research (Part I, Autumn): 275-289.

Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.

Copley, P. A. and L. Manktelow. 2018. Using the new reporting requirements for not-for-profit entities. The CPA Journal (April): 54-58.

Copley, P. A., R. H. Chen, J. E. Harris, R. C. Icerman, W. L. Johnson, G. R. Smith, K. A. Smith, W. T. Wrege and R. Yahr. 1997. The new government reporting model: Is it a "field of dreams"? Accounting Horizons (September): 91-101.

Coppie, C. S. 1975. Fiscal planning for the nation's capital. Management Accounting (February): 15-19, 22.

Coppie, C. S. 1978. The city: Management by crisis or crisis management? Management Accounting (November): 13-21.

Core, J. E., W. R. Guay and R. S. Verdi. 2006. Agency problems of excess endowment holdings in not-for-profit firms. Symposium on the Role of Incentives in Not-for-Profit Organizations. Journal of Accounting and Economics (September): 307-333.

Cornell, R. M., C. B. Johnson and W. C. Schwartz Jr. 2013. Influence of leadership positions on internal controls and reported fraud in religious organizations. Journal of Forensic & Investigative Accounting 5(1): 85-125.

Costello, A. M., R. Petacchi and J. P. Weber. 2017. The impact of balanced budget restrictions on states' fiscal actions. The Accounting Review (January): 51-71.

Coulter, P. B. 1979. Organizational effectiveness in the public sector: The example of municipal fire protection. Administrative Science Quarterly 24(1): 65-81.

Covaleski, M. A., M. W. Dirsmith and J. M. Weiss. 2013. The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs. Accounting, Organizations and Society 38(5): 333-364.

Cox, C. T., H. M. Nix and H. Wichmann Jr. 1989. Responsibility accounting and operational control for governmental units. Accounting Horizons (June): 38-48.

Cox, T. 2014. The changing face of governmental financial reporting. The CPA Journal (May): 24-27.

Croxall, J. R. 1959. Depreciation accounting in the Atomic Energy Commission. N.A.A. Bulletin (February): 25-32.

Crozier, M. and J. Thoenig. 1976. The regulation of complex organized systems. Administrative Science Quarterly 21(4): 547-570. (Analysis of the French government).

Cruitt, J. W. 2014. How NFPs should allocate joint costs. Journal of Accountancy (October): 38-42.

Cuganesan, S., R. Dunford and I. Palmer. 2012. Strategic management accounting and strategy practices within a public sector agency. Management Accounting Research (December): 245-260.

Cunningham, G. M. and D. E. Reemsnyder II. 1983. Church accounting: The other side of stewardship. Management Accounting (August): 58-62.

Cuny, C. 2016. Voluntary disclosure incentives: Evidence from the municipal bond market. Journal of Accounting and Economics (August): 87-102.

Cuny, C. 2018. When knowledge is power: Evidence from the municipal bond market. Journal of Accounting and Economics (February): 109-128.

Cziffra, J., S. Fortin and Z. Singer. 2023. Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: The case of Canada and the United States. Review of Accounting Studies 28(2): 1035-1073.

D'Amico, J. 2022. A first look at the Addenda to the 2021 OMB Compliance Supplement: Helpful guidance for auditors and not-for-profit organizations. The CPA Journal (March/April): 14.

D'Aquila, J. M. and R. Houmes. 2014. COSO's updated internal control and enterprise risk management frameworks. The CPA Journal (May): 54-59.

D'Aunno, T. 2010. Book review: The Collaborative Public Manager: New Ideas for the Twenty-first Century by R. O'Leary, L. B. Bingham. Administrative Science Quarterly 55(1): 165-166.

Dalsimer, J. 1989. Volunteers: What are they worth? Management Accounting (May): 40-45. (Discussion of how non-profit organizations can (and why they should) assign a dollar value to volunteer time and donated goods).

Daniel, W. S. 1959. Church finance and accounting - Their relationship to church "management". N.A.A. Bulletin (August): 19-28.

Daniels, R. B., M. Braswell and J. D. Beeler. 2010. Accounting and financial reporting by late 18th century American charity. The Accounting Historians Journal 37(2): 39-65.

Davidson, F. 1974. Dimensions of utility in a regional planning context. Decision Sciences 5(1): 91-101.

Davies, S. P., L. E. Johnson and S. Lowensohn. 2017. Ambient influences on municipal net assets: Evidence from panel data. Contemporary Accounting Research 34(2): 1156-1177.

Davis, M. 1967. Some aspects of Detroit's decisional profile. Administrative Science Quarterly 12(2): 209-224.

Dawkins, R. 2008. The God Delusion. A Mariner Book, Houghton Mifflin Company. (Summary).

Dhole, S., S. B. Khumawala, S. Mishra and T. Ranasinghe. 2015. Executive compensation and regulation-imposed governance: Evidence from the California Nonprofit Integrity Act. The Accounting Review (March): 443-466.

Deis, D. R. Jr. and G. A. Giroux. 1992. Determinants of audit quality in the public sector. The Accounting Review (July): 462-479. (Part of a forum on accounting in the public sector).

Demarest, P. W. 1968. Are labor unions accountable? Management Accounting (August): 37-43.

DeMoville, W. 1977. Capital budgeting in municipalities. Management Accounting (July): 17-20.

Denit, J. D. 1934. Budgeting and accounting for the Federal Government. N.A.C.A Bulletin (February 15): 723-744.

De Oliveira, F. H. 1980. Management accounting techniques for not-for-profit enterprises. Management Accounting (November): 30-34.

Dickerson, T. M. 1936. Municipal accounting. N.A.C.A. Bulletin (February 15): 609-624.

Dierks, P. A. 1978. Applying cost accounting to transit system financing. Management Accounting (December): 20-23.

DioGuardi, J. 2019. The trillion-dollar annual interest payment. The CPA Journal (April): 6-8.

DioGuardi, J. J. 1995. Our unaccountable federal government it doesn't add up. Accounting Horizons (June): 62-67.

DioGuardi, J. J. 2020. The fight of a lifetime: Telling it like it is on the national debt. The CPA Journal (October/November): 44-48.

Doorley, M. 2020. Are CPAs prepared to discuss the U.S. Government's financial position? The CPA Journal (October/November): 49.

Doost, R. K. 1984. Public vs. private budgeting: A comparative study. Government Accountants Journal (Fall): 47-52.

Dopuch, N. 1977. Editor's preface. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): iii.

Dopuch, N. and M. Gupta. 1997. Estimation of benchmark performance standards: An application to public school expenditures. Journal of Accounting and Economics (July): 141-161.

Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).

Dropkin, M. and J. Halpin. 2005. Bookkeeping for Nonprofits: A Step-by-Step Guide to Nonprofit Accounting. Jossey-Bass.

Drtina, R. and K. Meyer. 2014. How do nonprofits win foundation grants? Strategic Finance (April): 44-51.

Duranko, N. S. 1995. How a nonprofit developed investment guidelines. Management Accounting (October): 38-42.

Dye, K. M. and C. A. Bowsher. 1987. Financial statements for a sovereign state: The federal government reporting study. Accounting Horizons (March): 17-24.

Earley, C. E., N. C. Feng and P. T. Kelly. 2015. The City of Providence, RI: A case examining the financial condition of a U.S. municipality. Issues in Accounting Education (May): 127-139.

Early, J. 2009. Defined contribution plans for nonprofit organizations. Journal of Accountancy (August): 38-42.

Edmonds, C. D. 1994. Running a city on a shoestring. Management Accounting (January): 28-31.

Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2020. The information value of qualified and adverse audit reports: Evidence from the municipal sector. Auditing: A Journal of Practice & Theory 39(1): 21-41.

Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2023. The role of adverse outcomes in municipal debt costs. Advances in Accounting (63): 100671.

Egenolf, R. and G. W. K. Willis. 1983. Status of public sector accounting education. Journal of Accounting Education 1(1): 63-69.

Egenolf, R. V. and F. Nordhauser. 1985. Public sector accounting in the public administration curriculum. Journal of Accounting Education 3(1): 123-130.

Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.

Eining, M. M., D. Hurtt, R. K. Hurtt and C. Richards. 2020. Status of non-profit and fraud: An exploratory study  of risks controls, and general organizational characteristics. Journal of Forensic Accounting Research 5(1): 52-72.

Elder, R. J. 1997. A comment on "Audit quality in audits of federal programs by non-federal auditors". Accounting Horizons (March): 67-71.

Ellenberger, J. O. 1961. A look at depreciation accounting in nonprofit organizations. N.A.A. Bulletin (January): 55-62.

Emmerich, H. 1940. Federal administrative trends and accountability. The Accounting Review (March): 22-30.

Englebrecht, T. D. and B. Dowis. 2013. Qualified conservation easements: An analysis of the valuation issues and perpetuity requirements. The CPA Journal (August): 49-55.

Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.

Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.

Epstein, M. J. and F. W. Mcfarlan. 2011. Measuring the efficiency and effectiveness of a nonprofit's performance. Strategic Finance (October): 26-34.

Epstein, M. J. and F. W. McFarlan. 2011. Nonprofit vs. for-profit boards: Critical differences. Strategic Finance (March): 28-34.

Errichetti, J. and S. J. Roohani. 2018. The merit of the DATA Act to enhance the governmental reporting process: A corporate governance perspective. Journal of Emerging Technologies in Accounting 15(1): 107-120.

Eusanio, J. M. and D. J. Rosenbaum. 2019. Technology considerations for not-for-profit organizations. The CPA Journal (April): 13-15.

Evans, J. H. III and J. M. Patton. 1987. Signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 130-158.

Ewer, S. R. 2013. The U.S. Government's consolidated financial statements. The CPA Journal (August): 16-27.

Ewer, S. R. and J. R. Williams. 2010. Accounting for municipal bankruptcies. The CPA Journal (December): 34-36.

Ezzamel, M., K. Robson, P. Stapleton and C. McLean. 2007. Discourse and institutional change: 'Giving accounts' and accountability. Management Accounting Research (June): 150-171.

Falk D. L. and M. H. Granof. 1990. Internal service funds are beyond salvation. Accounting Horizons (June): 58-66. (Internal service funds are used to account for the financing of goods and services provided by one department or agency to other departments or agencies of the government unit, or to other governmental units, on a cost reimbursement basis).

Falk, H. 1992. Towards a framework for not-for-profit accounting. Contemporary Accounting Research 8(2): 468-499.

Farley, C. T. 1973. Reporting for United Fund agencies. Management Accounting (December): 28-30.

Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.

Feldman, M. S. 2005. Management and public management. The Academy of Management Journal 48(6): 958-960.

Felix, R., G. Gaynor, M. Pevzner and J. L. Williams. 2017. Societal trust and the economic behavior of nonprofit organizations. Advances in Accounting: Incorporating Advances in International Accounting (39): 21-31.

Feng, N. C. and D. G. Neely. 2023. Walden Conservatory of Music: A case of nonprofit financial analysis and strategic planning. Issues in Accounting Education (August): 105-118.

Fernald, H. B. 1918. Capital accounts of a municipality. Journal of Accountancy (October): 269-277.

Feroz, E. H. and E. R. Wilson. 1992. Market segmentation and the association between municipal financial disclosure and net interest costs. The Accounting Review (July): 480-495. (Part of a forum on accounting in the public sector).

Ferrer, G., G. Vastag and G. M. Lee. 2016. Introduction to the special issue: Supply chain decisions in governmental organizations. Decision Sciences 47(6): 995-997.

Figlewicz, R. E., D. T. Anderson and C. D. Strupeck. 1985. The evolution and current state of financial accounting concepts and standards in the nonbusiness sector. The Accounting Historians Journal 12(1): 73-98.

Finley, W. and T. R. Waymire. 2013. Thinking practice: Iteration, peer review, and policy analysis in a governmental accounting class. Journal of Accounting Education 31(3): 333-349.

Fischer, M. and G. Gordon. 2016. Public college and university financial statements: Reformat enables strategic cost management. Cost Management (November/December): 41-47.

Fischer, M., T. P. Gordon and S. B. Khumawala. 2008. Tax-exempt organizations and nonarticulation: Estimates are no substitute for disclosure of cash provided by operations. Accounting Horizons (June): 133-158.

Fisher, I. and M. Bradford. 2005. New York State agencies: A case study for analyzing the process of Legacy system migration: Part I. Journal of Information Systems (Fall): 173-189.

Fisher, I. E. and M. Bradford. 2006. New York State agencies: A case study for analyzing the process of Legacy system migration: Part II. Journal of Information Systems (Spring): 139-160.

Fitzgerald, B. C., T. C. Omer and A. M. Thompson. 2018. Audit partner tenure and internal control reporting quality: U.S. evidence from the not for profit sector. Contemporary Accounting Research 35(1): 334-364.

Fitzgerald, M. 2016. Data-driven city management. MIT Sloan Management Review (Summer): 3-10.

Fleischman, R. K. and R. P. Marquette. 1987. Municipal accounting reform c. 1900: Ohio's progressive accountants. The Accounting Historians Journal 14(1): 83-94.

Flesher, D. L., C. Foltin, G. J. Previts and M. S. Stone. 2019. A comprehensive review of the evolution of accounting standards for state and local government pensions and other postemployment benefits in the United States. The Accounting Historians Journal 46(1): 57-77.

Floyd, A. C. 1969. Management accounting for churches. Management Accounting (February): 56-59.

Foltin, C. 2008. Unrest in government accounting. The CPA Journal (March): 26-31.

Foltin, C., D. L. Flesher, G. J. Previts and M. S. Stone. 2017. State and local government pensions at the crossroads: Updated accounting standards highlight the challenges. The CPA Journal (April): 42-51.

Force, H. D. 1916. Accountancy, economy and efficiency in a city department. Journal of Accountancy (January): 41-49.

Foster, W. and J. Bradach. 2005. Should nonprofits seek profits? Harvard Business Review (February): 92-100.

Fox, D. M. 1976. Review: What's public administration?: An examination of basic textbooks. Reviewed works: The Craft of Public Administration. by George E. Berkley; The Dynamics of Public Administration: Guidelines to Current Transformations in Theory and Practice. by Gerald E. Caiden; An Introduction to Public Administration. by James W. Davis, Jr.; Public Administration, 4th ed. by Marshall Edward Dimock and Gladys Ogden Dimock; Public Administration and Public Affairs. by Nicholas Henry; Public Administration: Politics and the Political System. by William L. Morrow; Modern Public Administration, 3rd ed. by Felix A. Nigro and Lloyd G. Nigro; Public Administration, 6th ed. by Robert Presthus; Public Administration as Political Process. by John Rehfuss; Public Administration, 3rd ed. by Ira Sharkansky; Performance in American Bureaucracy. by Robert C. Fried; American Public Administration: Concepts and Cases. by Carl E. Lutrin and Allen K. Settle; Public Administration: Government in Action. by Ivan L. Richardson and Sidney Baldwin. Administrative Science Quarterly 21(2): 346-352. 1976. Erratum: What's public administration?: An examination of basic textbooks. Administrative Science Quarterly 21(3): 515.

Frank, J. E. 1973. A framework for analysis of PPB success and causality. Administrative Science Quarterly 18(4): 527-543.

Frazer, G. F. 1912. Who can qualify for governmental accounting. Journal of Accountancy (October): 259-271.

Frederickson, H. G. 1969. Role occupancy and attitudes toward labor relations in government. Administrative Science Quarterly 14(4): 595-606.

Freeman, R. A. 1955. Reporting and interpreting the cost of state government. The Accounting Review (April): 232-239.

Fried, D. S. 2009. Retirement plans for employees of tax-exempt organizations. The CPA Journal (September): 60-63.

Friesema, H. P. 1970. Interjurisdictional agreements in metropolitan areas. Administrative Science Quarterly 15(2): 242-252.

Frisbee, I. N. and D. M. Shonting. 1936. Accounting for "income" municipalities. The Accounting Review (June): 164-171.

Fullington, E. M. 1916. The budget system in Ohio. Journal of Accountancy (February): 114-124.

Gaertner, G. H., K. N. Gaertner and D. M. Akinnusi. 1984. Environment, strategy, and the implementation of administrative change: The case of civil service reform. The Academy of Management Journal 27(3): 525-543.

Galaskiewicz, J., W. Bielefeld and M. Dowell. 2006. Networks and organizational growth: A study of community based nonprofits. Administrative Science Quarterly 51(3): 337-380.

Gallagher, M. A. and G. L. R. Shariff. 2004. Modeling defense budget relationships with an input-output model. The Journal of Cost Analysis & Management 6(1): 1-11.

Gallery, G. and N. Gallery. 2004. Applying conceptual framework principles to superannuation fund accounting. Abacus 40(1): 117-131.

Gambino, A. J. and T. J. Reardon. 1981. Financial planning and evaluation for the nonprofit organization. Management Accounting (June): 50.

Gartland, D. J. 2016. Risks of not-for-profit and government audits. Journal of Accountancy (April): 16-18.

Garven, S. 2015. The basics about nonprofits. The CPA Journal (June): 18-19.

Garven, S. A., A. W. Beck and L. M. Parsons. 2018. Are audit-related factors associated with financial reporting quality in nonprofit organizations? Auditing: A Journal of Practice & Theory 37(1): 49-68.

Gaver, J. J. and S. M. Im. 2014. Funding sources and excess CEO compensation in not-for-profit organizations. Accounting Horizons (March): 1-16.

Gaver, J. J., E. E. Harris and S. M. Im. 2016. Determinants and consequences of nonprofit debt ratings. Accounting Horizons (September): 363-378.

Gelinas, U. J. Jr. and J. L. Gogan. 2006. Accountants and emerging technologies: A case study at the United States Department of the Treasury Bureau of Engraving and Printing. Journal of Information Systems (Fall): 93-116.

Gerwin, D. 1969. Towards a theory of public budgetary decision making. Administrative Science Quarterly 14(1): 33-46.

Ghany, K. A. 2009. Measuring financial stress on state and local governments. The CPA Journal (October): 38-40.

Gibson, C. H. 1978. Budgeting by objectives: Charlotte's experience. Management Accounting (January): 39-40, 48.

Gillette, J. R., D. Samuels and F. S. Zhou. 2020. The effect of credit ratings on disclosure: Evidence from the recalibration of Moody's Municipal Ratings. Journal of Accounting Research (June): 693-739.

Giroux, G. A., A. G. Mayper and R. L. Daft. 1986. Organization size, budget cycle, and budget related influence in city governments: An empirical study. Accounting, Organizations and Society 11(6): 499-519.

Glassman, A. M. 1972. Research on collective bargaining in the public sector: New directions. The Academy of Management Journal 15(3): 375-378.

Goddard, J. P. 1924. Municipal budgets. Journal of Accountancy (December): 430-434.

Gordon, C. M. and R. Granlund. 2019. Simplifying adoption of NFP financial reporting standard. Journal of Accountancy (February): 28-33. (FASB changes to not-for-profit financial reporting).

Gordon, T. P. 2013. Not-for-profit accounting in a changing world of standard setting: What professors and students need to know. Journal of Accounting Education 31(3): 232-243.

Gordon, T. P., J. S. Greenlee and D. Nitterhouse. 1999. Tax-exempt organization financial data: Availability and limitations. Accounting Horizons (June): 113-128.

Gore, A. K. 2009. Why do cities hoard cash? Determinants and implications of municipal cash holdings. The Accounting Review (January): 183-207.

Gould, J. P. 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): 145-150.

Graff, S. L. 1995. The federal government - Accounting's last frontier. Management Accounting (October): 43-47.

Graham, C. 1992. Discussion of "Towards a framework for not-for-profit accounting". Contemporary Accounting Research 8(2): 500-503.

Granof, M. and S. Bell. 2016. A 10-K for the taxpayer. Journal of Accountancy (October): 46-53. Financial Report of the United States Government provides a comprehensive view of the federal government's financial position and condition).

Granof, M. H. 2004. Government and Not-for-Profit Accounting: Concepts and Practices. Wiley.

Granof, M. H. 2020. Envisioning the future of government reporting: Looking back to move forward. The CPA Journal (October/November): 38-42.

Granof, M. H. and P. S. Wardlow. 2002. Core Concepts of Government and Not-for-Profit Accounting. Wiley.

Granof, M. H. and S. B. Khumawala. 2010. Government and Not-for-Profit Accounting: Concepts and Practices, 5th edition. Wiley.

Greenlee, J. S., D. W. Randolph, and S. B. Richtermeyer. 2011. Better analytical reviews of charitable organizations: Using financial ratios and benchmarks. The CPA Journal (July): 32-36.

Greenwood, M. and R. Zhan. 2019. Audit adjustments and public sector audit quality. Abacus 55(3): 511-534.

Grein, B. M. and S. L. Tate. 2011. Monitoring by auditors: The case of public housing authorities. The Accounting Review (July): 1289-1319.

Gross, A. and D. G. Neely. 2014. The role of the paid preparer in nonprofit reporting quality. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 55-66.

Gross, M. J. 2010. Financial and Accounting Guide for Not-for-Profit Organizations, 7th edition. Wiley.

Gross, M. J. Jr., J. H. McCarthy and N. E. Shelmon. 2005. Financial and Accounting Guide for Not-for-Profit Organizations (Financial and Accounting Guide for Not for Profit Organizations). Wiley.

Grossi, G. and M. Soverchia. 2011. European Commission adoption of IPSAS to reform financial reporting. Abacus 47(4): 525-552.

Gunawan, J. and S. Pusaka. 2016. Introducing the urban metabolism approach for a sustainable city: A case of Jarkarta, Indonesia. Journal of Applied Management Accounting Research (Winter).

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

Gustafson, G. A. 1962. The Federal Government Accountants Association. The Accounting Review (July): 521-522.

Guthrie, J. E. and L. D. Parker. 1999. A quarter of a century of performance auditing in the Australian federal public sector: A malleable masque. Abacus 35(3): 302-332.

Hackett, R. P. 1933. Recent developments in governmental and institutional accounting. The Accounting Review (June): 122-127.

Hackett, R. P. 1937. Property accounts for municipalities. The Accounting Review (March): 64-68.

Hadley, W. B. 1914. Municipal accounting, reporting and budget making. Journal of Accountancy (May): 355-363.

Hagel, J. 2014. Not-for-profits delve into risk management. Journal of Accountancy (November): 24-25.

Haim, F., C. Graham and J. Waterhouse. 1992. Towards a framework for not-for-profit accounting; Discussions. Contemporary Accounting Research 8(2): 468-499.

Hall, M. and B. O'Dwyer. 2017. Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society. Accounting, Organizations and Society (63): 1-5.

Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.

Hamman, W. D. 1914. Efficiency in municipal accounting and reporting. Journal of Accountancy (January): 28-36.

Hansen, D. T. 1977. Municipal accounting and disclosure. Management Accounting (May): 23-24.

Hansen, E. S. 1977. 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): 156-201.

Hansen, S., S. Brien and M. Pizzini. 2018. Cutting commissaries: Approaches to downsizing a government program. IMA Educational Case Journal 11(2): 1-6.

Hao, X. and D. G. Neely. 2023. Nonprofit board network and total contributions. Journal of Management Accounting Research 35(2): 97-114.

Harper, B. S. and P. Harper. 1988. Religious reporting: Is it the gospel truth? Management Accounting (February): 34-39.

Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.

Harrell, A. M. 1971. The Air Force switches to management accounting. Management Accounting (April): 11-14.

Harris, E., C. M. Petrovits and M. H. Yetman. 2015. The effect of nonprofit governance on donations: Evidence from revised Form 990. The Accounting Review (March): 579-610.

Harris, E. E., D. G. Neely and G. D. Saxton. 2023. Social media, signaling, and donations: Testing the financial returns on nonprofits' social media investment. Review of Accounting Studies 28(2): 658-688.

Harris, J. P. 1940. Does federal accounting and auditing need overhauling? The Accounting Review (March): 1-21.

Harris, T. S. 1987. Discussion of signaling and monitoring in public-sector accounting. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 159-164.

Hayes, R. D. and J. A. Millar. 1990. Measuring production efficiency in a not-for-profit setting. The Accounting Review (July): 505-519.

Hayes, R. D. and J. A. Millar. 1993. A rejoinder to "Measuring production efficiency in a not-for-profit setting: An extension". The Accounting Review (January): 89-92.

Heady, F. 1959. Bureaucratic theory and comparative administration. Administrative Science Quarterly 3(4): 509-525.

Heady, F. 1960. Recent literature on comparative public administration. Administrative Science Quarterly 5(1): 134-154.

Heald, D. and G. Georgiou. 2011. The macro-fiscal role of the U.K. whole of government account. Abacus 47(4): 446-476.

Herbert, L. 1948. Comparison between governmental and general accounting. The Accounting Review (October): 397-400.

Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631.

Hebert, M. G. and R. J. Freeman. 1992. Governmental fund operating statements: Should the format be standardized? Accounting Horizons (March): 17-35.

Henke, E. O. and L. G. Conway Jr. 1989. A recommended reporting format for college and university financial statements. Accounting Horizons (June): 49-65.

Henry, J. B., P. Woodside and J. B. Edwards. 1979. Public sector leasing in South Carolina. Management Accounting (October): 43-48.

Hensler, E. J. Jr. 1973. Accounting for small nonprofit organizations. Management Accounting (January): 41-44.

Herbert, L. 1956. Modern accounting methods for governmental units. The Accounting Review (October): 628-631.

Herrick, A. 1911. The importance of the municipal budget as a means for the control of expenditures. Journal of Accountancy (April): 414-418.

Herzlinger, R. E. and D. Nitterhouse. 1994. Financial Accounting and Managerial Control for Nonprofit Organizations. South-Western Publications.

Hess, D. J., J. C. Peng and C. S. MacPail. 2019. Independence issues in not-for-profit audits. The CPA Journal (April): 59-62.

Hines, C., J. Kreuze and S. Langsam. 2011. The new healthcare tax credit for small employers: Considerations for tax-exempt organizations and businesses. The CPA Journal (March): 46-49.

Hoffman, M. F. 1935. The modernization of municipal accounting. N.A.C.A. Bulletin (April 1): 851-863.

Hofstede, G. 1981. Management control of public and not-for-profit activities. Accounting, Organizations and Society 6(3): 193-211.

Holck, M. Jr. and M. Holck. 1978. Complete Handbook of Church Accounting. Prentice-Hall.

Holloway, F. B. 1968. The non-profits can benefit from cost accounting. Management Accounting (November): 13-14.

Holmes, W. 1979. Governmental accounting in colonial Massachusetts. The Accounting Review (January): 47-57.

Hooks, J. and C. Van Staden. 2007. The corporatization and commercialization of local body entities: A study of reported financial performance. Abacus 43(2): 217-240.

Hoque, Z. 2002. Using journal articles to teach public sector accounting in higher education. Journal of Accounting Education 20(3): 139-161.

Howard, T. P. 1985. Teaching ideas for the commencement of the governmental accounting source. Journal of Accounting Education 3(2): 179-185.

Huddart, S. 2008. Earnings, Earnings Growth and Value, in Foundations and Trends® in Accounting, 1:1 by James Ohlson, Zhan Gao. The Accounting Review (March): 556-557.

Huefner, R. J. 2011. Internal control weaknesses in local government: Evidence from town and village audits. The CPA Journal (July): 20-27.

Hughes, J. W. 1985. Revenue and expenditure variance analyses for local governments. Journal of Accounting Education 3(2): 103-114.

Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.

Hwang, H. and W. W. Powell. 2009. The rationalization of charity: The influences of professionalism in the nonprofit sector. Administrative Science Quarterly 54(2): 268-298.

Hyndman, N. and C. Connolly. 2011. Accruals accounting in the public sector: A road not always taken. Management Accounting Research (March): 36-45.

Hyndman, N. and D. McKillop. 2019. Accounting for the public sector at a time of crisis. Abacus 55(3): 437-451.

Hyndman, N., M. Liguori, R. E. Meyer, T. Polzer, J. Seiwald and I. Steccolini. 2019. Justifying public sector accounting change from the inside: Ex post reflections from three countries. Abacus 55(3): 582-609.

Ingram, R. W. 1984. Economic incentives and the choice of state government accounting practices. Journal of Accounting Research (Spring): 126-144.

Ingram, R. W. 1985. A descriptive analysis of municipal bond price data for use in accounting research. Journal of Accounting Research (Autumn): 595-618.

Ingram, R. W. 1986. Tests of the fund accounting model for local governments. Contemporary Accounting Research 3(1): 200-221.

Ingram, R. W. and R. M. Copeland. 1981. Municipal accounting information and voting behavior. The Accounting Review (October): 830-843.

Ingram, R. W. and R. M. Copeland. 1982. Municipal market measures and reporting practices: An extension. Journal of Accounting Research (Part II, Autumn): 766-772.

Ingram, R. W. and R. M. Copeland. 1986. The Effect of Local Government Accounting Practices on Accounting Numbers and Creditor Decisions. Studies in Accounting Research (27). American Accounting Association.

Ingram, R. W., K. K. Raman and E. R. Wilson. 1989. The information in governmental annual reports: A contemporaneous price reaction approach. The Accounting Review (April): 250-268.

Irving, J. H. and P. L. Walker. 2021. Applying enterprise risk management principles to the U.S. government. The CPA Journal (April/May): 13.

Isenberg, H. 1993. Nonprofit training for profitable careers. Management Accounting (October): 54.

Issa, H. 2018. AIS research and governmental accounting research compared: Special section of JETA on the use of AIS technology in government reporting. Journal of Emerging Technologies in Accounting 15(1): 103-106.

Iyer, V. M. and A. L. Watkins. 2008. Adoption of Sarbanes-Oxley measures by nonprofit organizations: An empirical study. Accounting Horizons (September): 255-277.

Jamison, T. 2001. United States Department of Energy life cycle baseline reviews: Ten basic questions a reviewer should ask. The Journal of Cost Analysis & Management 3(1): 51-63.

Jeffrey, C. 2008. Internal control at private companies and nonprofits. The CPA Journal (September): 52-54.

Jegers, M. 2008. Managerial Economics of Non-Profit Organizations. Routledge.

Jenkins, W. L. 1973. Nonprofit hospital accounting system. Management Accounting (June): 23-27.

Jennings, M. K. 1963. Public administrators and community decision making. Administrative Science Quarterly 8(1): 18-43.

Johansson, T. and S. Siverbo. 2011. Governing cooperation hazards of outsourced municipal low contractibility transactions: An exploratory configuration approach. Management Accounting Research (December): 292-312.

Johansson, T. and S. Siverbo. 2014. The appropriateness of tight budget control in public sector organizations facing budget turbulence. Management Accounting Research (December): 271-283.

John, R. C. 1975. Parolee counseling service. Management Accounting (November): 27-30, 34.

Johnson, A. H. 1926. Functions of municipal government which affect business and industry. Harvard Business Review (October): 27-40.

Johnson, A. H. 1927. Functions of municipal government which affect business and industry. Harvard Business Review (January): 175-185.

Johnson, C. B., T. C. Ireland and S. Rector. 2011. Impact of deceptive reclassification of administrative expense by nonprofits on perceived levels of efficiency. Journal of Forensic & Investigative Accounting 3(1): 258-305.

Johnson, J. W. Jr. 1962. Use of profit-type management procedures in nonprofit organizations. N.A.A. Bulletin (September): 16.

Johnson, P. A. 2019. A refresher on not-for-profit board governance. The CPA Journal (April): 16-17.

Johnstone, D. 2002. Public sector outsourcing as an exchange option. Abacus 38(2): 153-176.

Jones, C. L. and A. A. Roberts. 2006. Management of financial information in charitable organizations: The case of joint-cost allocations. The Accounting Review (January): 159-178.

Jones, C. L., K. A. Kitching, A. A. Roberts and P. C. Smith. 2013. The spend-save decision: An analysis of how charities respond to revenue changes. Accounting Horizons (March): 75-90.

Jones, G. M. and D. R. L. Gabhart. 1979. Danger: This city is in financial trouble. Management Accounting (October): 19-22, 39.

Jones, M. J. 2010. Sources of power and infrastructural conditions in medieval governmental accounting. Accounting, Organizations and Society 35(1): 81-94.

Jones, R. A. 2007. NPO software measures up. Journal of Accountancy (July): 68-72.

Jones, S. 2011. Editorial: Current issues in public sector consolidated financial reporting. Abacus 47(4): i-iii.

Jones, S. and N. Puglisi. 1997. The relevance of AAS 29 to the Australian public sector: A cause for doubt? Abacus 33(1): 115-132.

Jones, S. and R. G. Walker. 2007. Explanators of local government distress. Abacus 43(3): 396-418.

Jonsson, S. 1982. Budgetary behaviour in local government - A case study over 3 years. Accounting, Organizations and Society 7(3): 287-304.

Josephson, W. 2010. The proposed uniform imprudent management of institutional funds act. The CPA Journal (January): 14-15.

Josephson, W. and B. Josepson. 2009. Tax issues raised by Madoff-related charity investment scandals. The CPA Journal (May): 6-13.

Journal of Accountancy. 1907. Compulsory auditing of municipal accounts. Journal of Accountancy (June): 162-164.

Journal of Accountancy. 1907. Report of the advisory commission on taxation and finance upon the system of accounts and statistics of the City of New York. Journal of Accountancy (September): 390-394.

Journal of Accountancy. 1907. Standardizing governmental accounts. Journal of Accountancy (October): 471-472.

Journal of Accountancy. 1907. The government accountant. Journal of Accountancy (September): 375-377.

Journal of Accountancy. 1907. U.S. Treasury bookkeeping. Journal of Accountancy (July): 231-234.

Journal of Accountancy. 1908. Essays on municipal administration. Journal of Accountancy (August): 287-288.

Journal of Accountancy. 1908. Municipal accounting in Buffalo. Journal of Accountancy (August): 285-286.

Journal of Accountancy. 2005. Statement No. 47 of the Government Accounting Standards Board - Accounting for Termination Benefits. Journal of Accountancy (September): 129-133.

Journal of Accountancy. 2006. Statement No. 48 of the Governmental Accounting Standards Board - Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. Journal of Accountancy (December): 104-108.

Journal of Accountancy. 2007. Statement No. 49 of the Governmental Accounting Standards Board-Accounting and Financial Reporting for Pollution Remediation Obligations. Journal of Accountancy (February): 81-86.

Journal of Accountancy. 2009. Statement No. 54 of the Governmental Accounting Standards Board - Fund balance reporting and governmental fund type definitions. Journal of Accountancy (May): 85-88.

Journal of Accountancy. 2009. Statement No. 55 of the Governmental Accounting Standards Board -The hierarchy of generally accepted accounting principles for state and local governments. Journal of Accountancy (June): 100-101.

Journal of Accountancy. 2009. Statement No. 56 of the Governmental Accounting Standards Board - Codification of accounting and financial reporting guidance contained in the AICPA statements on auditing standards. Journal of Accountancy (July): 98-100.

Journal of Accountancy. 2012. Statement No. 65 of the Governmental Accounting Standards Board - Items previously reported as assets and liabilities. Journal of Accountancy (July): 84-87.

Journal of Accountancy. 2012. Statements No. 66 of the Governmental Accounting Standards Board - Technical corrections-2012 (An amendment of GASB Statements No. 10 and No. 62). Journal of Accountancy (July): 87-88.

Journal of Accounting Research. 1967. Introduction to handbook of municipal accounting. Journal of Accounting Research (Autumn): 180-185.

Jun, S. H. and J. B. Lewis. 2006. Accounting techniques in Korea: 18th century archival samples from a non-profit association in the Sinitic world. The Accounting Historians Journal 33(1): 53-87.

Kahn, E. 2014. New York Nonprofit Revitalization Act: Its effect on CPAs, boards, and nonprofit management. The CPA Journal (May): 46-53.

Kahn, E. 2015. New York's Non-profit Revitalization Act: The phase-in stage. The CPA Journal (June): 30-35.

Kalinski, B. D. 1963. A case of over-accounting. The Accounting Review (July): 591-595.

Kammerer, G. M. 1964. Role diversity of city managers. Administrative Science Quarterly 8(4): 421-442.

Kaplan, R. S. 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): 95-99.

Kaplan, R. S. and A. S. Grossman. 2010. The emerging capital market for nonprofits. Harvard Business Review (October): 110-118.

Karl, P. A. III. 2015. 20 frequently asked questions about nonprofits. The CPA Journal (June): 22-29.

Katz, D. M. 2011. State insecurity: Faced with alarming budget shortfalls, states are pursuing corporate tax dollars in new and aggressive ways. CFO (April): 33-38.

Katz, R. 2019. Making the transition to the nonprofit sector. An insider's perspective. The CPA Journal (September): 22-23.

Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.

Keating, E. K., L. M. Parsons and A. A. Roberts. 2008. Misreporting fundraising: How do nonprofit organizations account for telemarketing campaigns? The Accounting Review (March): 417-446.

Keehley, P. and N. Abercrombie. 2008. Benchmarking in the Public and Nonprofit Sectors: Best Practices for Achieving Performance Breakthroughs. Jossey-Bass.

Keep, C. H. 1906. The American Association's Committee on the Business and Accounting Methods of the United States Government. Journal of Accountancy (June): 142-146.

Keister, O. R. 1974. Internal control for churches. Management Accounting (January): 40-42.

Kelman, S. 2005. Public management needs help! The Academy of Management Journal 48(6): 967-969.

Kempster, J. H. 1977. The financial disclosure problem of municipalities. Management Accounting (July): 21-23.

Kennedy, C. and L. Weld. 2016. Not-for-profit organizations and UBTI. Strategic Finance (April): 15-16. (Unrelated business taxable income).

Kennedy, E. 2016. Not-for-profit reporting change. Strategic Finance (September): 10.

Khumawala, S. B. and T. P. Gordon. 1997. Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations. Accounting Horizons (September): 45-68.

Kido, N., R. Petacchi and J. Weber. 2012. The influence of elections on the accounting choices of governmental entities. Journal of Accounting Research (May): 443-475.

Killian, L. 2013. The budgetary interview: Intentional learning for students in governmental and non-profit accounting. Journal of Accounting Education 31(3): 350-362.

Killingsworth, P. S. 2006. An exploratory parametric analysis of production cost improvement in the aerospace industry. The Journal of Cost Analysis & Management 8(1): 15-36.

Kim, W. J., M. A. Plumlee and S. R. Stubben. 2022. Overview of U.S. state and local government financial reporting: A reference for academic research. Accounting Horizons (September): 127-148.

Kimpel, H. M. 1936. Municipal financial control through modern accounting. N.A.C.A. Bulletin (February 15): 624-636.

King, R. R. and C. D. Baron. 1974. An integrated account structure for governmental accounting and financial reporting. The Accounting Review (January): 76-87.

Kinnersley, R. L. 2016. The development of the totals column on the combined balance sheet for state and local governments in the United States during the 20th century. The Accounting Historians Journal 43(1): 33-57.

Kloot, L. and J. Martin. 2000. Strategic performance management: A balanced approach to performance management issues in local government. Management Accounting Research (June): 231-251.

Klotz, C. 2019. Functional expenses by nature and the overhead debate: Crafting an alternative approach to ASU 2016-14. The CPA Journal (April): 20-22. (FASB standard on financial reporting for not-for-profit entities).

Klotz, C. 2020. Nonprofit liquidity. The CPA Journal (April): 10-12.

Knipscheer, B. M. and P. H. Mounce. 2010. University athletics fumble the ball on charitable giving rules. Journal of Forensic & Investigative Accounting 2(1): 1-12.

Kobelsky, K., G. Larosiliere and E. Plummer. 2014. The impact of information technology on performance in the not-for-profit sector. International Journal of Accounting Information Systems 15(1): 47-65.

Kominis, G. and A. I. Dudau. 2012. Time for interactive control systems in the public sector? The case of the Every Child Matters policy change in England. Management Accounting Research (June): 142-155.

Koven, S. G. 1999. Public Budgeting in the United States: The Cultural and Ideological Setting (Text and Teaching). Georgetown University Press.

Koviak, D. L. 1984. Understanding your town's financial report. Management Accounting (December): 53-59.

Kranacher, M. 2008. Striving for accountability and sustainability. GAO: Promoting fiscal responsibility in government. A CPA Journal interview with the honorable David M. Walker, former Comptroller General of the United States. The CPA Journal (April): 14-19.

Kras, K., C. Kennergren and A. von Unge. 2017. The interplay between ideological control and formal management control systems - A case study of a non-governmental organisation. Accounting, Organizations and Society (63): 42-59.

Kravitz, R. H. 2017. Serving the public interest: Promoting better government reporting and sustainable corporate governance. The CPA Journal (April): 14.

Kravitz, R. H. 2017. The author responds. The CPA Journal (June): 22-23.

Krishnan, R., M. H. Yetman and R. J. Yetman. 2006. Expense misreporting in nonprofit organizations. The Accounting Review (March): 399-420.

Kuin, P. 1968. Management performance in business and public administration. The Academy of Management Journal 11(4): 371-377.

Kurpierz, J. R. and K. A. Smith. 2020. Forensic acculturation for accountability in local governments: A design science approach for school leaders and citizens. Journal of Forensic Accounting Research 5(1): 278-297.

Kurunmäki, L. and P. Miller. 2011. Regulatory hybrids: Partnerships, budgeting and modernising government. Management Accounting Research (December): 220-241.

Kurunmäki, L., I. Lapsley and P. Miller. 2011. Accounting within and beyond the state. Management Accounting Research (March): 1-5.

Lachman, R. 1985. Public and private sector differences: CEOs' perceptions of their role environments. The Academy of Management Journal 28(3): 671-680.

Lafferty, G. W. 1947. A technique to introduce students to governmental fund accounting. The Accounting Review (July): 312-318.

Laible, S. W. 1979. How Minnesota improved its cities' financial reporting. Management Accounting (October): 23-29.

Lam, M., M. Carver and D. Miller. 2008. Implementing a target budget for Prattville, Alabama. Strategic Finance (October): 38-43.

Lamboy-Ruiz, M. A., D. Lien and P. C. Smith. 2021. Nonprofit classification decisions in response to threshold-based charity care incentives. Advances in Accounting: Incorporating Advances in International Accounting (53): 100525.

Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.

Landgraf, E. L. and L. E. Johnson. 2016. Anti fraud measures in U.S. local governments. Journal of Forensic & Investigative Accounting 8(3): 444-461.

Lapsley, I. 2000. Management accounting and the state: Making sense of complexity. Management Accounting Research (June): 169-173.

Lapsley, I. 2009. New public management: The cruellest invention of the human spirit? Abacus 45(1): 1-21.

Lapsley, I. and E. Wright. 2004. The diffusion of management accounting innovations in the public sector: A research agenda. Management Accounting Research (September): 335-374.

Lapsley, I. and J. Pallot. 2000. Accounting, management and organizational change: A comparative study of local government. Management Accounting Research (June): 213-229.

Lapsley, I., A. Midwinter, T. Nambiar and I. Steccolini. 2011. Government budgeting, power and negotiated order. Management Accounting Research (March): 16-25.

Larkin, R. F. and M. DiTommaso. 2011. Wiley Not-for-Profit GAAP 2011: Interpretation and Application of Generally Accepted Accounting Principles, 8th edition. Wiley.

Lauck, J. R. and S. Bhattacharjee. 2023. The role of board financial monitoring strength and donor pressure in nonprofit auditors' assessment of changes in program expense allocations. Auditing: A Journal of Practice & Theory 42(3): 71-86.

Lawson, R. S. 2016. Federal compliance accounting: What you need to know. Strategic Finance (February): 46-53. (Cost accounting standards, Disclosure statements, Federal Acquisition Regulations, Office of Management & Budget Circulars).

Lee, C. J. 2001. Financial restructuring of state owned enterprises in China: The case of Shanghai Sunve Pharmaceutical Corporation. Accounting, Organizations and Society 26(7-8): 673-689.

Lee, R. D. and R. W. Johnson. 1998. Public Budgeting Systems. Aspen Publishers.

Lee, T. M. and E. Plummer. 2007. Budget adjustments in response to spending variances: Evidence of ratcheting of local government expenditures. Journal of Management Accounting Research (19): 137-167.

Levin, M. H. 2012. New York enacts an on-time budget for the second straight year. The CPA Journal (July): 54-55.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting businesses. The CPA Journal (December): 45-49.

Levin, M. H. 2014. New York State's 2014/2015 Budget Act: Provisions affecting individuals, estates, and trusts. The CPA Journal (December): 40-44.

Levy, H. 2020. Criticizing government accounting. The CPA Journal (December/January): 20-21.

Levy, H. B. 2022. Government accounting and auditing. The CPA Journal (March/April): 52-57.

Li, W. E. McDowell and M. Hu. 2012. Effects of financial efficiency and choice to restrict contribution on individual donations. Accounting Horizons (March): 111-123.

Likierman, A. 2000. Changes to managerial decision-taking in U.K. central government. Management Accounting Research (June): 253-261.

Ling, Q., A. M. Scheetz and J. Wall. 2020. Lowering standards: Unintended consequences of 990-N and value congruence on donor decision making. Journal of Forensic & Investigative Accounting 12(2): 261-283.

Lippman, E. and T. Grimmer. 2017. Protecting donor restrictions on bequests. The CPA Journal (April): 9-11. (Not-for-profit organizations).

Loane, E. P. 1966. Note on level-debt-service municipal bidding. Management Science (November): 291-293. 1967. Errata: Note on level-debt-service municipal bidding. Management Science (November): 256-257.

Lopez, D. M. and K. T. Rich. 2017. Geographic distance and municipal internal control reporting. Advances in Accounting: Incorporating Advances in International Accounting (36): 40-49.

Lorig, A. N. 1936. Cost accounting and the classification of municipal expenditures. The Accounting Review (September): 291-295.

Lorig, A. N. 1937. Classification of municipal income and expenditures. The Accounting Review (June): 163-173.

Lorig, A. N. 1941. Determining the current financial position of a city. The Accounting Review (March): 41-49.

Lorig, A. N. 1963. Suggested improvements in governmental accounting. The Accounting Review (October): 759-763.

Lowe, E. A. 1980. Discussion of auditing and accounting for program efficiency and management efficiency in not-for-profit entities. Accounting, Organizations and Society 5(1): 109-113.

Lowe, N. J. 2021. The overlooked partners that can build your talent pipeline: Companies that tap community-based nonprofits can develop better long-term skill strategies and enlarge their local talent pools. MIT Sloan Management Review (Spring): 1-7.

Lowensohn, S. H. and F. Collins. 2001. The role of perceptions of independent audit partners in the government audit market. Accounting and the Public Interest (1): 17-41.

Lucas, D. J. 1958. Cost accounting in a government department. N.A.A. Bulletin (January): 59-65.

Lybrand, W. M. 1906. Municipal accounting in the city of Philadelphia. Journal of Accountancy (August): 275-279.

Lyden, F. J. 1975. Using Parsons' functional analysis in the study of public organizations. Administrative Science Quarterly 20(1): 59-70.

Lyon, O. 1919. Municipal accounts. Journal of Accountancy (February): 125-133.

A-L  |  M-Z