Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Value Chain and Supply Chain Main Page
Antle, R. and P. Bogetoft. 2018. Procurement with asymmetric information about fixed and variable costs. Journal of Accounting Research (December): 1417-1452.
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Bennett, P. 1996. ABM and the procurement cost model. Management Accounting (March): 28-32.
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Cohen, S. I., M. P. Loeb and A. W. Stark. 1992. Separating controllable performance from non-controllable performance: The case of optimal procurement contracting. Management Accounting Research (December): 291-306.
Cuganesan, S. and R. Lee. 2006. Intra-organisational influences in procurement networks controls: The impacts of information technology. Management Accounting Research (June): 141-170.
Dai, J. and Q. Li. 2016. Designing audit apps for armchair auditors to analyze government procurement contracts. Journal of Emerging Technologies in Accounting 13(2): 71-88.
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Dow, K. E., M. W. Watson and V. J. Shea. 2013. Understanding the links between audit risks and audit steps: The case of procurement cards. Issues in Accounting Education (November): 25-43.
Duguay, R., T. Rauter and D. Samuels. 2023. The impact of open data on public procurement. Journal of Accounting Research (September): 1159-1224.
Engelbrecht-Wiggans, R. and E. Katok. 2006. E-sourcing in procurement: Theory and behavior in reverse auctions with noncompetitive contracts. Management Science (April): 581-596.
Flanagan, E. J., A. J. Cataldo and A. M. Norkiewicz. 2018. Recover hidden cash flows: Stop cash leaks by avoiding procurement misconceptions and implementing 10 best practices to reduce costs from your supplier base. Strategic Finance (May): 46-53.
Gallien, J. and L. M. Wein. 2005. A smart market for industrial procurement with capacity constraints. Management Science (January): 76-91.
Garrison, R. D., J. A. Weisel and A. J. Hart. 1997. Cut and deal new savings with procurement cards. Management Accounting (April): 16-18, 20-22.
Gillett, J. W., R. L. Fink and L. T. Johnson. 1997. Accounting controls in a procurement card environment. Management Accounting (December): 47-51.
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Gulati, R. and M. Sytch. 2007. Dependence asymmetry and joint dependence in interorganizational relationships: Effects of embeddedness on a manufacturer's performance in procurement relationships. Administrative Science Quarterly 52(1): 32-69.
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Hilton, B. J. 2000. The impact of modern commercial production and procurement practices on cost estimating and forecasting. The Journal of Cost Analysis & Management 2(1): 31-57.
Hornyak, S. 1999. The big e-payback. Management Accounting (February): 22-26. (E-procurement).
Huang, H., X. Shen and H. Xu. 2016. Procurement contracts in the presence of endogenous disruption risk. Decision Sciences 47(3): 437-472.
Hyatt, J. 2012. The rise and rise of procurement: Like CFOs of yore, procurement executives are shedding their roles as stewards and becoming what their companies need them to be: Strategic thinkers. CFO (May): 57-59.
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Khan, Z. U. and M. F. Sharifi. 1998. Case activity-based management for procurement: Case and teaching note. Journal of Accounting Education 16(3-4): 525-544.
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Lander, G. H., V. J. Kimball and K. A. Martyn. 2008. Government procurement fraud. The CPA Journal (February): 16-24.
Levin, C. 2002. Internet business: Pulling it all together. PC Magazine (February 26): ibiz 1, 3-5, 7. (Discussion of application integration, e.g., integration of enterprise resource planning, inventory database, E-procurement, and customer relationship management).
Li, Z., L. Shao and D. Sun. 2015. Designing multi-attribute procurement mechanisms for assortment planning. Decision Sciences 46(3): 597-622.
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Locati, C. 2017. Do you really know where the money's going? Fraud in the procurement-to-pay process is common and difficult to detect. Here are 7 steps small and medium-size companies can take to prevent it. Journal of Accountancy (May): 50-53.
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Mahoney, K. 2021. Leverage procurement to build resilience: Finance leaders who work effectively with procurement and supply-chain specialists boost their organization's resilience. Strategic Finance (September): 50-55.
Matopoulos, A., G. Kovacs and O. Hayes. 2014. Local resources and procurement practices in humanitarian supply chains: An empirical examination of large-scale house reconstruction projects. Decision Sciences 45(4): 621-646.
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Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.
Palmer, R. J., M. Gupta and A. Davila. 2003. Transforming the procure-to-pay process: How Fortune 500 corporations use purchasing cards. How Fortune 500 corporations use purchasing cards. Management Accounting Quarterly (Summer): 14-22.
Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.
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Raman, K. K. and E. R. Wilson. 1994. Governmental audit procurement practices and seasoned bond prices. The Accounting Review (October): 517-538.
Roche, J. 2001. Are you ready for e-procurement? Strategic Finance (July): 56-59.
Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review (October): 671-690. (Part of a forum on accounting for defense contracts).
Rosenbaum, D. 2012. Reining in the spend: E-procurement solutions can help growing companies put an end to wasteful purchases and inefficient processes. CFO (September): 24-25.
Rossetti, M. B. and E. D. White III. 2004. A two-pronged approach to estimate procurement cost growth in major DoD weapon systems. The Journal of Cost Analysis & Management 6(2): 11-21.
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Tavi, J. 2008. Learning from global world-class eprocurement practices. Strategic Finance (April): 24-29.
Vaidyanathan, G., S. Devaraj and J. D'Arcy. 2012. Does security impact e-procurement performance? Testing a model of direct and moderated effects. Decision Sciences 43(3): 437-458.
Vermeer, T. E. and H. A. Maguire. 2006. Employee purchase cards: Use, control and detection of fraud. Journal of Forensic Accounting 7(2): 513-532.
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Worrell, J. L. 2010. Blazer Communications: A procurement audit simulation. Issues in Accounting Education (August): 527-546.
Yakubovich, A. 2021. Procurement's new charter: Procurement teams are moving beyond cost containment to better manage risk, support business agility, maintain supply continuity, and seize opportunities for supplier-driven innovations. Strategic Finance (July): 40-46.
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Zhou, S. X., Z. Tao, N. Zhang and G. Cai. 2016. Procurement with reverse auction and flexible noncompetitive contracts. Decision Sciences 47(3): 554-581.