Management And Accounting Web

Quantitative Methods Bibliography A-J

A-J  |  K-Z

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

Quantitative Methods Main Page

See the links on the Quantitative Methods Main Page for many papers not included here.

A Guide to the Project Management Body of Knowledge. 2000. Project Management Institute.

Abdel-Khalik, A. R. 1983. Overfitting bias in the models assessing the predictive power of quarterly reports. Journal of Accounting Research (Spring): 293-296.

Abelson, R. P. 1995. Statistics as Principled Argument. Lawrence Erlbaum.

Abiteboul, S., R. Hull and V. Vianu. 1995. Foundations of Databases. Addison-Wesley Publishing Company, Inc.

Ackoff, R. L. 1984. Scientific Method: Optimizing Applied Research Decisions. Krieger Publishing Company.

Ackoff, R. L. and M. W. Sasieni. 1968. Fundamentals of Operations Research. Wiley.

Ackoff, R. L. and P. Rivett. 1967. A Manager's Guide to Operations Research. Wiley.

Adkins, A. C. 1984. EOQ in the real world. Production and Inventory Management (4th quarter): 50-54.

Agin, N. 1966. Optimum seeking with branch and bound. Management Science (December): B176-B185.

Agresti, A. and B. Finlay. 1986. Statistical Methods for the Social Sciences. Dellen Publishing.

Ahadiat, N. 1986. Solving inventory problems by simulation. Journal of Systems Management (September): 29-35.

Akers, M. D. et al. 1986. Expert systems for management accountants. Management Accounting (March): 30-34.

Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson . 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.

Aldrich, J. H., and F. D. Nelson. 1984. Linear Probability, Logit and Probit Models. Newbury Park, CA: Sage.

Allen, C. B. 1953. Operational analysis - Statistical approach. N.A.C.A. Bulletin (December): 459-476.

Allison, P. D. 2001. Logistic Regression Using the SAS System: Theory and Application. Wiley SAS.

Anderson, D. R., D. J. Sweeney and T. A. Williams. 2003. Quantitative Methods for Business. South-Western Educational Publishing.

Anderson, D. R., D. J. Sweeney, T. A. Williams and J. D. Camm. 2009. Quantitative Methods for Business. South-Western College Publishing.

Anderson, D. R., D. J. Sweeney and T. A. Williams. 2011. Statistics for Business and Economics, 11th edition. South-Western College Pub.

Anderson, M. J. and G. S. Potter. 1998. On the use of regression and verbal protocol analysis in modeling analysts' behavior in an unstructured task environment: A methodological note. Accounting, Organizations and Society 23(5-6): 435-450.

Anderson, T. E. and J. A. Hunt. 1965. Operational control through sampling - An illustrative case. Management Accounting (November): 13-17.

Aneshensel, C. S. 2002. Theory Based Data Analysis for the Social Sciences. Pine Forge Press.

Anshen, M. 1956. Management science in marketing: Status and prospects. Management Science (April): 222-231.

Appelbaum, D., A. Kogan and M. A. Vasarhelyi. 2017. An introduction to data analysis for auditors and accountants. The CPA Journal (February): 32-37. (Summary).

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).

Arnoff, E. L. 1970. Operations research and decision-oriented management information systems. Management Accounting (June): 11-16.

Arrington, C. E., W. Hillison and R. E. Jensen. 1984. An application of analytical hierarchy process to model expert judgments on analytical review procedures. Journal of Accounting Research (Spring): 298-312.

Avriel, M. and D. J. Wilde. 1966. Optimal search for a maximum with sequences of simultaneous function evaluations. Management Science (May): 722-731.

Avriel, M. and D. J. Wilde. 1968. Golden block search for the maximum of unimodal functions. Management Science (January): 307-319.

Ayres, D., J. Schmutte and J. Stanfield. 2017. Expect the unexpected: Risk assessment using Monte Carlo simulations: With software such as Microsoft Excel, CPAs can perform statistical simulations to assess the potential upside and risk of business decisions. Journal of Accountancy (November): 42-48.

Azoury, K. S. 1985. Bayes solution to dynamic inventory models under unknown demand distribution. Management Science (September): 1150-1160.

Bacharach, M. 1966. Matrix rounding problems. Management Science (May): 732-742.

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574.

Bailey, F. A. 1967. A note on PERT/Cost resource allocation. The Accounting Review (April): 361.

Balachandran, K. R., R. A. Maschmeyer and J. L. Livingstone. 1981. Product warranty period: A Markovian approach to estimation and analysis of repair and replacement costs. The Accounting Review (January): 115-124.

Balinski, M. L. 1965. Integer programming: Methods, uses, computation. Management Science (November): 253-313.

Bamber, E. M. and J. H. Bylinski. 1984. Attribute sampling: A review in light of SAS no. 39. Journal of Accounting Education 2(1): 83-97.

Baran, J. J. 1965. Exponential smoothing. N.A.A. Bulletin (May): 51-52.

Barberis, N. 2012. A model of casino gambling. Management Science (January): 35-51.

Barefield, R. M. 1970. A model of forecast biasing behavior. The Accounting Review (July): 490-501.

Barenbaum, L. and T. Monahan. 1983. Utilizing terminal values in teaching time value analysis. Journal of Accounting Education 1(2): 79-88.

Barkman, A. I. 1981. Testing the Markov chain approach on accounts receivable. Management Accounting (January): 48-50.

Barton, T. L. and F. M. Cole. 1994. Atlantic Dry Dock's unique cost estimation system. Management Accounting (October): 32-35, 38-39.

Bashan, O., Y. Goldschmidt, G. Levkowitz and L. Shashua. 1973. Laspeyres indexes for variance analysis in cost accounting. The Accounting Review (October): 790-793.

Baucells, M. and F. H. Heukamp. 2012. Probability and time trade-off. Management Science (April): 831-842.

Bayou, M. E., A. Reinstein, X. Du and A. Arya. 2014. Using fuzzy set theory to help resolve governmental hospitals' health care decision conflicts. Advances in Management Accounting (24): 163-187.

Beaver, W. H. 1987. The properties of sequential regressions with multiple explanatory variables. The Accounting Review (January): 137-144.

Bedford, N. M. 1961. Emerging tools for managerial accounting. N.A.A. Bulletin (October): 31-37.

Bedford, N. M., C. H. Griffin and T. H. Williams. 1962. Emerging role of mathematical methodology in accountancy. N.A.A. Bulletin (June): 33-38.

Beightler, C. S. 1966. Erratum: Diagonalization of quadratic forms by Gauss elimination. Management Science (July): 908.

Beightler, C. S. and D. J. Wilde. 1966. Diagonalization of quadratic forms by Gauss elimination. Management Science (January): 371-379.

Belda, B. J. 1965. Operations research at work. N.A.A. Bulletin (August): 51-55.

Belko, M. E., T. S. Reed and K. A. Heppard. 2006. Building and maintaining technical relationships: An evaluation of the In-Q-Tel Model. The Journal of Cost Analysis & Management 8(1): 85-95.

Bell, D. E. (ed.). 1988. Decision Making: Descriptive, Normative, and Prescriptive Interactions. Cambridge University Press.

Bellman, R. 1956. Dynamic programming and the smoothing problem. Management Science (October): 111-113.

Bellman, R. 1956. On the theory of dynamic programming - A warehousing problem. Management Science (April): 272-275.

Bellman, R. 1957. On a dynamic programming approach to the caterer problem. Management Science (April): 270-278.

Bellman, R. 1958. Notes on the theory of dynamic programming-transportation models. Management Science (January): 191-195.

Bellman, R., I. Glicksberg and O. Gross. 1955. On the optimal inventory equation. Management Science (October): 83-104.

Belser, F. C. 1919. Rapid calculation of compound interest processes. Journal of Accountancy (April): 241-248.

Bendel, C. W. 1953. Using statistical tools to keep costs current. N.A.C.A. Bulletin (June): 1307-1326.

Bene, K. J. 1966. Clerical work measurement. Management Accounting (October): 29-34.

Benjamin, A. 2015. The Magic of Math: Solving for x and Figuring Out Why. Basic Books.

Benjamin, W. 2004. Introduction to Online Competitive Intelligence Research. South-Western Educational Publishing.

Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672.

Berger, J. O. 1985. Statistical Decision Theory and Bayesian Analysis (Springer Series in Statistics). Springer-Verlag.

Berhold, M. 1970. It's permutations or combinations. Decision Sciences 1(3-4): 513-515.

Berkowitz, J., P. Christoffersen and D. Pelletier. 2011. Evaluating value-at-risk models with desk-level data. Management Science (December): 2213-2227.

Berman, E. B. 1959. A regional production and transportation model. Management Science (April): 319-326.

Berman, E. B. 1964. Resource allocation in a PERT network under continuous activity time-cost functions. Management Science (July): 734-745.

Bernhard, R. H. 1968. Some problems in applying mathematical programming to opportunity costing. Journal of Accounting Research (Spring): 143-148.

Berry, W. L. and V. A. Mabert and M. Marcus. 1979. Forecasting teller window demand with exponential smoothing. The Academy of Management Journal 22(1): 129-137.

Bessiere, F. and E. A. Sautter. 1968. Optimization and suboptimization: The method of extended models in the non-linear case. Management Science (September): 1-11.

Biddle, G. C. and R. K. Martin. 1986. Stochastic inventory model incorporating intra-year purchases and accounting tax incentives. Management Science (June): 714-730.

Bierman, H. Jr. 1962. Probability, statistical decision theory, and accounting. The Accounting Review (July): 400-405.

Bierman, H. Jr., L. E. Fouraker and R. K. Jaedicke. 1961. A use of probability and statistics in performance evaluation. The Accounting Review (July): 409-417.

Bird, F. A. and P. A. Jones. 1970. A decision-tree approach to earnings per share. The Accounting Review (October): 779-783.

Birnberg, J. G. 1964. Bayesian statistics: A review. Journal of Accounting Research (Spring): 108-116.

Birnberg, J. G. and R. J. A. Pratt. 1966. Better estimates of confidence intervals for very low error rate population. Management Science (June): B482-B488.

Black, W. H. and L. B. Masten. 2020. Empirical investigation of alternative measures of central tendency. Journal of Forensic Accounting Research 5(1): 216-256.

Blanc, L. C. 1962. Making work measurements in the office. N.A.A. Bulletin (July): 37-46.

Blum, J. D. 1976. Decision tree analysis for accounting decisions. Management Accounting (December): 45-46.

Blum, M. 1974. Failing company discriminant analysis. Journal of Accounting Research (Spring): 1-25.

Boatsman, J. R. and G. M. Crooch. 1975. An example of controlling the risk of a type II error for substantive tests in auditing. The Accounting Review (July): 610-615.

Bollen, K. A. 1989. Structural Equations with Latent Variables. John Wiley.

Bonabeau, E. 2002. Predicting the unpredictable. Harvard Business Review (March): 109-116. (Using agent-based modeling, i.e., sophisticated computer simulations, to predict, shape and control emergent phenomena, i.e., phenomena that occur as a result of collective group behavior).

Bonabeau, E. 2003. Don't trust your gut. Harvard Business Review (May): 116-123. (Discussion of when to use a new set of analytical tools and some old ones. Agent-based modeling, open-ended artificial evolution, interactive evolution, interactive open-ended search, decision trees, real options, simulation modeling, scenario planning, optimization, and data mining).

Book, S. A. 2006. Unbiased percentage-error CERs with smaller standard errors. The Journal of Cost Analysis & Management 8(1): 55-72.

Boot, J. C. G. 1961. Notes on quadratic programming: The Kuhn-Tucker and Theil-Van de Panne conditions, degeneracy, and equality constraints. Management Science (October): 85-98.

Boot, J. C. G. 1962. On trivial and binding constraints in programming problems. Management Science (July): 419-441.

Borkowski, S. C., M. J. Welsh and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research In Accounting (13): 63-84.

Boutell, W. S. 1970. Discussion of an experiment on nonsampling errors. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 172-174.

Bovaird, R. L. 1961. Characteristics of optimal maintenance policies. Management Science (April): 238-253.

Bowerman, E. R. and S. B. Littauer. 1956. Operations engineering. Management Science (July): 287-298.

Bowman, E. H. 1955. Using statistical tools to set a reject allowance. N.A.C.A. Bulletin (June): 1334-1342.

Boylan, S. J. 2023. Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the dice on statistical sampling and analysis. The Accounting Historians Journal 50(2): 33-44.

Bradbury, M. E. and P. Rouse. 2002. An application of data envelopment analysis to the evaluation of audit risk. Abacus 38(2): 263-279.

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

Breuer, M. and H. H. Schutt. 2023. Accounting for uncertainty: An application of Bayesian methods to accruals models. Review of Accounting Studies 28(2): 726-768.

Brief, R. P. 1977. A note on "rediscovery" and the rule of 69. The Accounting Review (October): 810-812. (Approximation for determining the number of periods it takes for a sum to double at a given interest rate).

Brief, R. P. and J. Owen. 1968. A least squares allocation model. Journal of Accounting Research (Autumn): 193-199.

Brief, R. P. and J. Owen. 1969. On the bias in accounting allocations under uncertainty. Journal of Accounting Research (Spring): 12-16.

Briggs, W. B. 1957. Calculating economic manufacturing quantities for better inventory control. N.A.A. Bulletin (October): 57-64.

Brightman, H. J. 1971. Comments on "Applications of spectral analysis". Decision Sciences 2(3): 375-376.

Briner, R. F., D. T. Pearson and J. E. Gauntt Jr. 1987. A microcomputer application for attribute sampling. Journal of Accounting Education 5(1): 161-166.

Briskin, L. E. 1966. A method of unifying multiple objective functions. Management Science (June): B406-B416.

Briskin, L. E. 1966. Selecting delivery dates in the tanker scheduling problem. Management Science (February): B224-B235.

Brockett, P., A. Charnes, W. W. Cooper and H. Shin. 1984. A chance-constrained programming approach to cost-volume-profit analysis. The Accounting Review (July): 474-487.

Brodshatzer, A. and O. Galbraith III. 1963. Making decisions more rationally - The example of Monte Carlo. N.A.A. Bulletin (August): 33-42.

Broido, A., R. J. McConnen and W. G. O'Regan. 1965. Some operations research applications in the conservation of wildland resources. Management Science (July): 802-814.

Brown, A. A. 1969. Discussion of testing a prediction method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-204.

Brown, R. G. 1971. Detection of turning points in a time series. Decision Sciences 2(4): 383-403.

Brown, T. W., E. D. White and M. A. Gallagher. 2002. Weibull-based forecasting of R&D program budgets. The Journal of Cost Analysis & Management (Winter): 41-54.

Brownlee, E. R. II. 1985. Actuarial cost methods: A primer. Journal of Accounting Education 3(2): 163-169.

Buckless, F. A. and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review (October): 933-945.

Bunch, R. G. 1967. The effect of payment terms on economic order quantity determination. Management Accounting (January): 53-63.

Burch, J. G. Jr. 1969. Business games and simulation techniques. Management Accounting (December): 49-52.

Bures, J. P. 1974. Time-framing a PERT chart. Management Accounting (October): 24-26.

Burford, R. L. and D. R. Williams. 1971. Graduate education in quantitative methods in the AACSB schools. Decision Sciences 2(3): 357-373.

Burford, R. L. and D. R. Williams. 1972. Quantitative methods in the undergraduate curricula of AACSB member institutions. Decision Sciences 3(1): 111-127.

Burford, R. L., B. M. Enis and G. W. Paul. 1971. An index for the measurement of consumer loyalty. Decision Sciences 2(1): 17-24.

Burgher, P. H. 1964. Pert and the auditor. The Accounting Review (January): 103-120.

Burgstahler, D. 1984. Discussion of an application of the bootstrap method to the analysis of squared, standardized market model prediction errors. Journal of Accounting Research (Studies on Current Econometric Issues in Accounting Research): 55-58.

Burns, J. O. and K. Bindon. 1980. Evaluating leases with LP. Management Accounting (February): 48,50-53.

Burr, R. M. and B. R. Copeland. 1970. It's permutations - not combinations. Decision Sciences 1(1-2): 230-233.

Burt, O. R. 1964. Optimal resource use over time with an application to ground water. Management Science (September): 80-93.

Buttimer, H. 1961. The allocation of combined net income in reciprocal affiliations. The Accounting Review (October): 649-650.

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49.

Buzby, S. L. 1975. Extending the applicability of probabilistic management planning and control models: A reply. The Accounting Review (October): 832-834.

Callen, J. L. 1991. Data envelopment analysis: Partial survey and applications for management accounting. Journal of Management Accounting Research (3): 35-55.

Campbell, J. F., A. T. Ernst and M. Krishnamoorthy. 2005. Hub arc location problems: Part I: Introduction and results. Management Science (October): 1540-1555.

Campbell, J. F., A. T. Ernst and M. Krishnamoorthy. 2005. Hub arc location problems: Part II: Formulations and optimal algorithms. Management Science (October): 1556-1571.

Candler, W. and R. J. Townsley. 1964. The maximization of a quadratic function of variables subject to linear inequalities. Management Science (April): 515-523.

Capettini, R. and G. L. Salamon. 1977. Internal versus external acquisition of services when reciprocal services exist. The Accounting Review (July): 690-696.

Carper, W. B, M. F. Barton Jr. and H. F. Wunder. 1979. The future of forecasting. Management Accounting (August): 27-31.

Carr, C. R. and C. W. Howe. 1962. Optimal service policies and finite time horizons. Management Science (October): 126-140.

Carter, J. and D. Tomlinson. 1970. Extending PERT/CPM into computerized LOB. Management Accounting (May): 41-44. (LOB refers to line-of-balance).

Caster, D., B. Mittag and C. A. Scheraga. 2003. Application of digital analysis to assess the quality and usability of the ATA database. Journal of Forensic Accounting (4): 95-104.

Cataldo, F. 1970. Make it happen. Management Accounting (May): 38-40. (PERT/CPM use in scheduling and controlling financial and administrative work).

Cattanach, R. L. and G. W. Hanbery. 1973. Audit planning: An application of network analysis. The Accounting Review (July): 609-611.

Chambers, R. J. 1967. The mathematics of accounting and estimating. Abacus 3(2): 163-180.

Chan, K. H., S. F. Lam and R. Tang. 1979. Probabilistic approaches to return on investment and residual income: A comment. The Accounting Review (July): 643-649.

Chan, Y. L. and B. E. Lynn. 1991. Performance evaluation and the analytic hierarchy process. Journal of Management Accounting Research (3): 57-87. (Summary).

Chan, Y. L. and B. E. Lynn. 1993. Organizational effectiveness and competitive analysis: An analytic framework. Advances In Management Accounting (2): 85-108.

Charnes, A. 1955. Future of mathematics in management science. Management Science (January): 180-182.

Charnes, A. and M. H. Miller. 1956. A model for the optimal programming of railway freight train movements. Management Science (October): 74-92.

Charnes, A. and M. J. L. Kirby. 1967. Some special P-models in chance-constrained programming. Management Science (November): 183-195.

Charnes, A. and W. W. Cooper. 1958. The theory of search: Optimum distribution of search effort. Management Science (October): 44-50.

Charnes, A. and W. W. Cooper. 1959. Chance-constrained programming. Management Science (October): 73-79.

Charnes, A. and W. W. Cooper. 1967. Some network characterizations for mathematical programming and accounting approaches to planning and control. The Accounting Review (January): 24-52.

Charnes, A., C. Colantoni, W. W. Cooper and K. O. Kortanek. 1972. Economic social and enterprise accounting and mathematical models. The Accounting Review (January): 85-108.

Charnes, A., H. J. Davidson and K. Kortanek. 1964. On a mixed-sequential estimating procedure with application to audit tests in accounting. The Accounting Review (April): 241-250.

Charnes, A., W. W. Cooper and G. H. Symonds. 1958. Cost horizons and certainty equivalents: An approach to stochastic programming of heating oil. Management Science (April): 235-263.

Charnes, A., W. W. Cooper, D. B. Learner and E. F. Snow. 1968. Note on an application of a goal programming model for media planning. Management Science (April): B431-B436.

Charnes, A., W. W. Cooper, J. K. DeVoe and D. B. Learner. 1966. DEMON: Decision mapping via optimum go-no networks - A model for marketing new products. Management Science (July): 865-887.

Charnes, A. W. W. Cooper, J. K. Devoe and D. B. Learner. 1968. DEMON, Mark II: An extremal equation approach to new product marketing. Management Science (May): 513-524.

Charnes, A., W. W. Cooper, J. K. DeVoe and D. B. Learner. 1968. DEMON Mark II: Extremal equations solution and approximation. Management Science (July): 682-691.

Charnes, A., W. W. Cooper, J. K. DeVoe, D. B. Learner and W. Reinecke. 1968. A goal programming model for media planning. Management Science (April): B423-B430. 1968. Errata: A goal programming model for media planning. Management Science (June): B643.

Chatterjee, S., A. S. Hadi and B. Price. 1999. Regression Analysis by Example, 3rd Edition. Wiley-Interscience.

Chen, C. J. and M. Engquist. 1986. Primal simplex approach to pure processing networks. Management Science (December): 1582-1598.

Chen, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. Management Science (August): B531-B537.

Chen, K. H. and E. L. Summers. 1981. A study of reporting probabilistic accounting figures. Accounting, Organizations and Society 6(1): 1-15.

Chen, Y., L. Cheng and W. Hsu. 2013. A new approach to the group ranking problem: Finding consensus ordered segments from users' preference data. Decision Sciences 44(6): 1091-1119.

Cheng, C. S. A., W. S. Hopwood and J. C. McKeown. 1992. Non-linearity and specification problems in unexpected earnings response regression model. The Accounting Review (July): 579-598.

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques.)

Chenhall, R. H. and K. Langfield-Smith. 1998. The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach. Accounting, Organizations and Society 23(3): 243-264. (Summary).

Chentnik, C. G. Jr. 1972. The use of forecast error measures as surrogates for an error cost criterion in the production smoothing problem. Decision Sciences 3(2): 54-75.

Chesley, G. R. 1975. Elicitation of subjective probabilities: A review. The Accounting Review (April): 325-337.

Chesley, G. R. 1976. The elicitation of subjective probabilities: A laboratory study in an accounting context. Journal of Accounting Research (Spring): 27-48.

Chesley, G. R. 1977. Subjective probability elicitation: The effect of congruity of datum and response mode on performance. Journal of Accounting Research (Spring): 1-11.

Chesley, G. R. 1978. Subjective probability elicitation techniques: A performance comparison. Journal of Accounting Research (Autumn): 225-241.

Chesley, G. R. 1986. Interpretation of uncertainty expressions. Contemporary Accounting Research 2(2): 179-199.

Chesley, G. R. 1986. Interpretations des expressions d'incertitude. Contemporary Accounting Research 2(2): 200-221.

Chick, S. E. and P. Frazier. 2012. Sequential sampling witheconomics of selection procedures. Management Science (March): 550-569.

Chiu, J. S. and D. T. DeCoster. 1966. Multiple product costing by multiple correlation analysis. The Accounting Review (October): 673-680.

Christenson, C. 1955. Construction of present value tables for use in evaluating capital investment opportunities. The Accounting Review (October): 666-672.

Chu, K. C. K., S. Chen and T. Leung. 2021. A novel algorithm for generating a GVKEY-CIK link table. Journal of Information Systems (Spring): 27-46.

Churchill, N. 1964. Linear algebra and cost allocations: Some examples. The Accounting Review (October): 894-904.

Churchman, C. W., R. L. Ackoff and E. L. Arnoff. 1957. Introduction to Operations Research. New York: John Wiley.

Clarke, P. J. 1984. Optimal solution? Try the linear programming way. Accountancy (December): 119-120, 122.

Clottey, T. and W. C. Benton Jr. 2013. Guidelines for improving the power values of statistical tests for nonresponsive bias assessment in OM research. Decision Sciences 44(4): 797-812.

Cluskey, G. R., M. H. Raiborn, and D. T. Modianos. 2000. Multiple-cost flexible budgets and PC-based regression analysis. Journal of Cost Management (July/August): 35-47.

Coates, R. 1972. The predictive content of interim reports - A time series analysis. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 132-144.

Cocks, K. D. 1968. Discrete stochastic programming. Management Science (September): 72-79.

Cogger, K. O. 1981. A time-series analytic approach to aggregation issues in accounting data. Journal of Accounting Research (Autumn): 285-298.

Cogger, K. and W. Ruland. 1982. A note on alternative tests for independence of financial time series. Journal of Accounting Research (Part II, Autumn): 733-737.

Cohen, K. J. 1961. Two approaches to computer simulation. The Journal of the Academy of Management 4(1): 43-49.

Coleman, L. W. Jr. 1943. The use of determinants in the solution of systems of linear equations. The Accounting Review (January): 44-48.

Collier, R. J. 1973. Simulation of computer systems: An introduction. Management Accounting (May): 45-47.

Collins, W. A. and W. S. Hopwood. 1980. A multivariate analysis of annual earnings forecasts generated from quarterly forecasts of financial analysts and univariate time-series models. Journal of Accounting Research (Autumn): 390-406.

Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238.

Comiskey, E. E. 1972. On the value of R2 in regression analysis: A reply. The Accounting Review (April): 358-359.

Comstock, L. K. 1918. A method for a compensated wage by index numbers. Journal of Accountancy (July): 1-22.

Conant, S. V. 1974. Fifteen words or less. Management Accounting (June): 29-32. (This article is about timesharing and Basic programming).

Conway, R. W., B. M. Johnson and W. L. Maxwell. 1959. Some problems of digital systems simulation. Management Science (October): 92-110.

Coombs, R. L. 1967. Statistical evaluation of work-in-process inventories. Management Accounting (November): 57-60.

Cooper, G. 1967. METRI and the allowance list problem. Management Science (February): B293-B326.

Cooper, R. C. 1950. The interdependence of industrial engineering and cost accounting. N.A.C.A. Bulletin (April): 949-954.

Corcoran, A. W. 1966. A matrix approach to process cost reporting. Management Accounting (November): 48-54.

Corcoran, A. W. 1969. Applied mathematics and accounting. Management Accounting (August): 29-32.

Corcoran, A. W. 1969. Computers versus mathematics. The Accounting Review (April): 359-374.

Corcoran, A. W. and C. Kwang. 1965. A set theory approach to funds-flow analysis. Journal of Accounting Research (Autumn): 206-217.

Corcoran, A. W. and C. Kwang. 1967. Set theory and accounting analysis. Management Accounting (September): 7-17.

Corless, J. C. 1972. Assessing prior distributions for applying Bayesian statistics in auditing. The Accounting Review (July): 556-566.

Corless, J. C. 1975. Comment on assessing prior distributions for applying Bayesian statistics in auditing: A reply. The Accounting Review (January): 158-159.

Cornelius, J. M. 1966. An application of CPM. Management Accounting (November): 18-20.

Courtney, H. M. and F. V. Brooks. 1972. Cumulative probabilistic sales forecasting. Management Accounting (May): 44-47.

Covaleski, M., and M. Dirsmith. 1990. Dialectic tension, double reflexivity and the everyday accounting researcher: On using qualitative methods. Accounting, Organizations and Society 15(6): 543-573.

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