Management Accounting

Mabee, Y. M. 1991. Accounting for a marina/resort. Management Accounting (May): 50-52.

MacArthur, J. B. 1996. From activity-based costing to throughput accounting. Management Accounting (April): 30, 34, 36-38.

Macdonald, R. W. 1966. A few pointers on accounting for management. Management Accounting (March): 3-8.

Mace, S. F. 1968. Accounting - Italian concept. Management Accounting (December): 52-53.

Macintyre, D. K. 1983. Marketing costs: A new look. Management Accounting (March): 21-28.

Mackey, J. T. 1983. Allocating opportunity costs. Management Accounting (March): 33-37.

Mackey, J. T. 1987. 11 key issues in manufacturing accounting. Management Accounting (January): 32-37.

Mackey, J. T. and V. H. Hughes. 1993. Decision focused costing at Kenco. Management Accounting (May): 22-26.

Mackie, J. J. and M. E. Oss. 1989. Reducing retiree health care liabilities. Management Accounting (April): 21-26.

Madden, D. L. 1974. The CMA examination: A step toward professionalism. Management Accounting (October): 17-20.

Madison, J. 1973. The 'make or buy' decision. Management Accounting (February): 32-34.

Madison, R. L. 1979. Responsibility accounting and transfer pricing: Approach with caution. Management Accounting (January): 25-29.

Mager, R. P. 1993. Valuing production using engineered costs. Management Accounting (March): 50-53.

Maher, M. W. and R. Ramanan. 1988. Does internal auditing improve managerial performance? Management Accounting (March): 54-55.

Mahoney, J. J. 1970. Earnings per share and the insensitive denominator. Management Accounting (July): 15-20.

Mahoney, L. S. and P. B. Roush. 1994. When an auditor changes sides. Management Accounting (September): 56-60.

Mahrle, B. C. 1972. Social clubs: Accounting for unrelated business income. Management Accounting (July): 21-24.

Malkoff, A. R. 1979. Foreign acquisition analysis: A suggested approach. Management Accounting (June): 32-36, 41.

Mallery, G. 1969. Statistical sampling and auditing. Management Accounting (August): 51-53.

Malloy, J. 1984. Making price decisions in a small business. Management Accounting (December): 50-52.

Malmstrom, D. 1977. Accommodating exchange rate fluctuations in intercompany pricing and invoicing. Management Accounting (September): 24-28.

Mammone, J. L. 1980. A practical approach to productivity measurement. Management Accounting (July): 40-44.

Mammone, J. L. 1980. Productivity measurement: A conceptual overview. Management Accounting (June): 36-42.

Manchester, H. R. 1972. Sales-use tax administration. Management Accounting (December): 31-34, 38.

Mandich, D. R. 1970. Devaluation, revaluation - Re-evaluation? Management Accounting (August): 27-29.

Manes, R. P. 1969. The expense of expected idle capacity. Management Accounting (March): 37-41.

Mann, B. M. 1989. Closing the books: On-line editing smooths the way. Management Accounting (September): 40-43.

Mann, C. D. 1971. Evaluating the cost in a lease proposal. Management Accounting (July): 56-58.

Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.

Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).

Mannino, P. V. and K Milani. 1992. Budgeting for and international business. Management Accounting (February): 36-41.

Mano, R. M., M. Anderson, V. Nycum and K. McBeth. 1996. Fairly presented, in accordance with GAAP...What does it really mean? Management Accounting (July): 44-46, 48.

Mansfield, M. D. 1983. Plugging the DP gap: Small computers for big business. Management Accounting (September): 58-61.

Mansfield, M. D. 1985. Covering the bases - Documenting your micro programs. Management Accounting (May): 44-47.

Mansour, F. A. and J. H. Sellers. 1978. Comparing cost accounting standards with existing accounting standards. Management Accounting (April): 37-42.

Manthey, P. S. 1966. Scheduling and profit planning by utilizing the ratio-analysis method of linear programming. Management Accounting (June): 33-43.

Manthey, P. S. 1967. An effective inventory control procedure. Management Accounting (May): 53-62.

Manthey, P. S. 1967. Profit planning using forecast schedules. Management Accounting (January): 13-30.

Manthey, P. S. 1970. Time task range and maintenance account technique. Management Accounting (August): 35-38.

Marchione, M. J. 1970. International financing of construction projects. Management Accounting (October): 42-45, 50.

Marcil, M. M. 1979. Replacement cost accounting: Progress or regression? Management Accounting (February): 59-60.

Marcus, L. S. 1993. Good news for corporate taxpayers. Management Accounting (January): 44-46.

Marin, D. B. and B. L. Baker. 1984. How to avoid the constructive dividend trap. Management Accounting (October): 54-58.

Markle, N. R. 1969. Customer inventory management service. Management Accounting (June): 58-59.

Marks, D. 1984. Good-bye, New York; Hello, New Jersey! Management Accounting (December): 20-24.

Marks, D. 1985. Staying on top of new trends: St Louis 85'.Management Accounting (April): 48.

Markwalder, A. S. 1974. A vote for profit forecasting. Management Accounting (December): 23-25.

Marple, C. T. 1968. Operations control plan. Management Accounting (November): 23-26.

Marple, R. P. 1967. Management accounting is coming of age. Management Accounting (July): 3-16.

Marquis, L. M. and L. D. Turner. 1992. Accountants and the ADA. Management Accounting (November): 32-34. (ADA refers to the American with Disabilities Act).

Mars, R. H. 1992. CMA the Dutch way: Dutch CMAs bring value added to their global companies. Management Accounting (April): 56-57.

Marsh, H. L. 1991. SAC is back: The new systems auditability and control report. Management Accounting (July): 57-61. (Related to audit risk).

Marshall, J. 1977. The full disclosure problem. Management Accounting (February): 24-26.

Marshall, W. H. 1975. George's business problems. Management Accounting (August): 17-19.

Martin, H. 1985. Breaking through the breakeven barriers. Management Accounting (May): 31-34.

Martin, J. E. 1965. Justifying price differentials. Management Accounting (November): 56-62.

Martin, J. J. 1997. Why should I pursue the CMA & CFM? Management Accounting (August Supplement): 18-20. (It will show that you have a broad knowledge base and enhance your marketability).

Martin, J. R. 1978. Computer timesharing applications in management accounting. Management Accounting (July): 27-38.

Martin, L. R. 1983. How we lowered our audit fees. Management Accounting (April): 30-32.

Martinkovic, P. 1995. Financial control for creative process companies. Management Accounting (March): 50-55.

Mason, J. O. Jr. 1971. Stock valuation theories and rate of return analysis. Management Accounting (December): 46-50.

Masonson, L. N. 1989. The cash management audit. Management Accounting (March): 40-43.

Masonson, L. N. 1990. Everything you always wanted to know about checks. Management Accounting (July): 26-30.

Mastromano, F. M. 1968. Information technology applied to profit planning. Management Accounting (October): 22-25.

Mastromano, F. M. 1970. A data based concept. Management Accounting (October): 15-18.

Mastromano, F. M. 1980. The changing nature of the EDP audit. Management Accounting (July): 27-30, 34.

Mateer, R. W. 1990. New rules for government contracts. Management Accounting (October): 60-61.

Materne, D. W. and R. Vangermeersch. 1973. Capitalizing personnel-retention costs. Management Accounting (November): 27-28, 34.

Mathur, I. and D. Loy. 1981. Foreign currency translation: Survey of corporate treasurers. Management Accounting (September): 33-34, 36-38.

Matsuda, H. 1976. Introduction of standard cost accounting in Japan. Management Accounting (January): 25-27.

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

Maupin, R. J. and W. A. Label. 1987. Profiting from a management buyout. Management Accounting (April): 32-34.

Maurer, L. J. 1983. MNCs gain new freedom under FAS 52 flexibility. Management Accounting (December): 30-33.

Mauriel, J. J. 1969. Evaluation and control of overseas operations. Management Accounting (May): 35-39, 52.

Maus, W. J. 1974. The monetary side of international trade. Management Accounting (April): 13-17.

Maus, W. J. 1980. How to calculate the cost of capital in a privately-owned company. Management Accounting (June): 20-24.

May, P. A. 1973. The budgeting process. Management Accounting (January): 19-25.

Mayer, H. O. 1975. Cost accounting standards. Management Accounting (October): 17-20.

Mayer, J. A. 1979. MIS at International Paper: An integrated teleprocessing network. Management Accounting (April): 24-27.

Mayer-Sommer, A. P. 1981. Bargaining skills: Because being right is not enough. Management Accounting (May): 28-34.

Mayer-Sommer, A. P. and S. L. Laycock. 1978. Financial reporting: Let's replace compliance with competition. Management Accounting (December): 14-19, 36.

Mayo, R. P. 1972. Economic expansion in 1972. Management Accounting (May): 11-13.

Mayotte, R. J. 1980. How one utility allocates steam service costs. Management Accounting (March): 26-31, 34-36.

Mays, R. L. Jr. 1982. Divisional performance measurement and transfer pricing. Management Accounting (April): 20-24.

McAninch, L. 1995. Gainsharing creates an environment that supports TQM. Management Accounting (November): 38-39.

McArthur, D. S. 1975. Operations research. Management Accounting (July): 45-48, 52.

McCabe, G. M. and G. N. Sanders. 1984. Abandonment value in capital budgeting: Another view. Management Accounting (January): 32-36.

McCafferty, F. 1977. Basic elements of risk management. Management Accounting (July): 43-45.

McCarthy, C. 1998. Using technology as a competitive tool. Management Accounting (January): 28-33.

McClenon, P. R. 1980. Capitalization criteria: A CASB study. Management Accounting (December): 39-40, 42-43.

McCollum, P. 1966. Economics of consignment buying. Management Accounting (October): 16-18.

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

McCormick, S. C. 1998. The virtual HR organization. Management Accounting (October): 48-51.

McCosh, A. M. 1972. Computerized cost classification system. Management Accounting (April): 42-45, 48.

McCoy, R. E. and R. C. Robinson. 1984. Positioning for the upturn after surviving the downturn. Management Accounting (March): 24-28.

McCray, J. H. 1973. Ratio and difference estimation in auditing. Management Accounting (December): 45-48.

McCuddy, M. K., K. E. Reichardt and D. L. Schroeder. 1993. Ethical pressures: Fact or fiction? Management Accounting (April): 57-61. (Survey or IMA members).

McCue, J. J. 1970. Credit union election results by computer. Management Accounting (April): 17.

McCue, W. M. 1977. Hedging soybeans in the commodities market. Management Accounting (July): 57-60.

McDermott, J. F. 1982. Making a manual cost system work for you. Management Accounting (December): 40-43.

McDonald, M. J. Jr. 1968. Profit-volume and net profit percentages computed on cost. Management Accounting (June): 46-50. (Profit-volume relationships adapted to absorption costing).

McElvain, D. P. 1967. Keying the short-run capital flow to return-on-investment objectives. Management Accounting (December): 3-8.

McElvain, D. P. 1970. Profit plan pricing. Management Accounting (September): 27-31.

McElwee, L. F. 1966. Planning and launching an EFP program. Management Accounting (September): 3-11. (EFP = Error Free Performance).

McElwee, L. F. 1967. Sustaining error-free performance. Management Accounting (December): 42-50.

McFadden, D. W. 1989. What controllers should know about employee fringe benefits expense. Management Accounting (January): 24-30.

McFadden, D. W. 1990. The legacy of the $7 aspirin. Management Accounting (April): 38-41. (Related to "cost-shifting" and cost restructuring in hospitals).

McFarland, W. B. 1970. Research in management accounting by NAA. Management Accounting (March): 31-34.

McFarlane, K. A. W. 1979. Tracking inflation in your company. Management Accounting (May): 42-45.

McGarvey, M. G. and P. M. Herald. 1990. Telecommunications vs. SFAS 101. Management Accounting (January): 31-35.

McGee, R. W. 1984. Accounting for software costs. Management Accounting (February): 38-39.

McGee, R. W. 1985. FASB hearings on software accounting. Management Accounting (July): 61-63.

McGee, R. W. 1986. How the new tax law affects business. Management Accounting (October): 54-57.

McGee, R. W. 1986. How the new tax law affects individuals. Management Accounting (December): 22-26.

McGee, R. W. 1986. Eliminate the Ph.D. requirement for accounting educators. Management Accounting (April): 58, 61.

McGee, W. O. and D. T. Norman. 1976. Profit and growth through sales compensation. Management Accounting (December): 32-34.

McGinnis, E. C. and L. G. Maglione. 1984. Taking VisCalc to the limit. Management Accounting (January): 41-45.

McGough, E. F. 1993. Anatomy of a stock split. Management Accounting (September): 58-61. (Guide to determining if a company should offer a stock dividend or a stock split).

McGowan, J. and B. Nissing. 1989. Coping with another tax year. Management Accounting (December): 23-26.

McGrail, G. R. and D. R. Furlong. 1973. Absorption break-even. Management Accounting (October): 31-35.

McHugh, W. J. 1976. ERISA - A new audit headache for management. Management Accounting (April): 21-28.

McIlhattan, R. D. 1987. How cost management systems can support the JIT philosophy. Management Accounting (September): 20-26. (Summary).

McIlwain, A. P. 1967. Utilizing EDP for stock material inventory transactions. Management Accounting (August): 28-34.

Mckee, T. C. and R. G. Laverdiere. 1987. Maximizing depreciation benefits. Management Accounting (June): 35-38.

McKee, T. E. 1986. Why can't accountants deal with uncertainty about enterprise continuity? Management Accounting (July): 24-29.

McKee, W. W. 1972. Small business can be computerized. Management Accounting (April): 49-52.

McKinnon, S. M. and W. J. Bruns Jr. 1984. Evaluating tasks for operational control. Management Accounting (October): 60-63.

McKinnon, S. M. and W. J. Bruns Jr. 1993. What production managers really want to know. Management Accounting (January): 29-35. (Survey of 73 non accounting managers).

McLain, R. K. 1967. Divisional profit measurement using return on capital employed. Management Accounting (October): 36-39.

McLaney, J. P. 1969. Asset forecasting: A defense industry technique. Management Accounting (September): 33-35.

McLaney, J. P. 1973. Actionable-asset reporting. Management Accounting (May): 37-39.

McLaughlin, T. D. 1992. Accommodating the disabled. Management Accounting (November): 35-37.

McLaughlin, W. J. 1966. Data processing in a manufacturing industry - A case study. Management Accounting (July): 41-51.

McLaughlin, W. T. 1970. What have you done for yourself lately? Management Accounting (January): 15, 36.

McMahan, J. L. 1973. Controlling corporate insurance costs. Management Accounting (March): 39-42.

McMann, P. and A. J. Nanni Jr. 1994. Is your company really measuring performance? Management Accounting (November): 55-58.

McMullen, K. E. 1968. The management accountant and program control. Management Accounting (February): 35-42. (Discussion of the concept of program management).

McMunn, H. E. and R. DePasquale. 1997. Everyone an internal auditor. Management Accounting (March): 40-44.

McNair, C. J., and W. Mosconi. 1987. Measuring performance in an advanced manufacturing environment. Management Accounting (July): 28-31.

McNair, C. J., R. Lynch and K. Cross. 1990. Do financial and nonfinancial performance measures have to agree? Management Accounting (November): 28-36.

McNair, F. and E. E. Milam. 1994. The limited liability company: An idea whose time has come. Management Accounting (December): 30-33.

McNaboe, E. J. 1966. Flexible budgeting through electronic data processing. Management Accounting (March): 9-16.

McQuade, R. J. and R. J. Levesque. 1990. Making college education affordable. Management Accounting (September): 41-45.

McQueary, G. M. II and M. P. Risdon. 1979. How we comply with the foreign corrupt practices act. Management Accounting (November): 39-43.

Mead, G. C. 1967. Certification in management accounting: Should we jump on the British bandwagon? Management Accounting (June): 16-20.

Mead, R. 1989. Europe 1992: The single market. Management Accounting (August): 25-27.

Meagher, G. M. 1979. Motivating accountants. Management Accounting (March): 27-30.

Means, K. M. and P. M. Kazenski. 1987. Improving internal control can cut audit costs. Management Accounting (January): 48-51.

Mecimore, C. D. 1968. Classifying and selecting financial ratios. Management Accounting (February): 11-17.

Mecimore, C. D. 1968. Some empirical distributions of financial ratios. Management Accounting (September): 13-16.

Mecimore, C. D. 1970. Locating and evaluating unprofitable products or segments of a business firm. Management Accounting (July): 57-60, 64.

Mecimore, C. D. and A. T. Bell. 1995. Are we ready for fourth-generation ABC? Management Accounting (January): 22-26. (Summary).

Mecimore, C. D. and M. F. Cornick. 1982. Banks should use management accounting models. Management Accounting (February): 13-18.

Meckling, W. H. 1966. Relevant thinking for investment decisions. Management Accounting (February): 8-11.

Medford, W. L. 1969. Key item reporting. Management Accounting (August): 21-26.

Meek, G. 1984. Competition spurs worldwide harmonization. Management Accounting (August): 47-49.

Mehler, E. W. 1976. Capital budgeting: Theory and practice. Management Accounting (September): 32-38.

Meier, D. M. 1980. Developing a reserve for loan losses. Management Accounting (February): 36-38.

Melang, T. E. 1971. Accounting controls for professional service firms. Management Accounting (July): 26-30, 51.

Melton, E. P. and B. W. Brooks Jr. 1978. Impact of GAAP on the profitability of mortgage bankers. Management Accounting (December): 37-43.

Menees, E. L. 1978. Macroaccounting: Why not? Management Accounting (February): 29-32.

Menssen, M. D. 1981. Eliminating low profit product lines. Management Accounting (March): 24-25, 33.

Menssen, M. D. 1988. A contract price policy for multinationals. Management Accounting (October): 27-31.

Meonske, N. R. 1982. Accounting interns to the rescue. Management Accounting (November): 42-47.

Merchant, K. A. 1990. How challenging should profit budget targets be? Management Accounting (November): 46-48.

Meredith, J. E. Jr. 1968. Accounting's contribution to the selection of business investments. Management Accounting (April): 3-11. (Related to acquisitions and mergers).

Merens, M. 1991. Beware the increasing complexities of payroll. Management Accounting (October): 42-44.

Merino, B. D. 1986. William M. Lybrand, a cost accounting pioneer. Management Accounting (September): 61-62.

William M. Lybrand (1867 to 1960) founded the accounting firm known as Coopers and Lybrand. He was the second president of the National Association of Cost Accountants and promoted integrated cost systems in the early 1900s. He believed that the profession of accounting depended on education and was instrumental in encouraging the Wharton School of Business at the University of Pennsylvania to establish a degree program in accounting.

Merlo, J. 1969. Management accounting in the airlines with optical reading computers. Management Accounting (July): 35-37.

Merz, C. M. 1975. Measuring sales forecast accuracy. Management Accounting (July): 53-54, 58.

Merz, C. M. 1989. Accountants: Mind your bedside manner. Management Accounting (July): 35-38. (How to communicate with managers).

Merz, C. M. and A. Hardy. 1993. ABC puts accountants on design team at HP. Management Accounting (September): 22-27.

Merz, C. M. and D. F. Groebner. 1981. Toward a code of ethics for management accountants. Management Accounting (December): 60-61.

Merz, G. L. 1983. How to plan for a small business tax audit. Management Accounting (October): 68-71.

Merz, M. and D. F. Groebner. 1982. Ethics and the CPA industry. Management Accounting (September): 44-48.

Meschke, M. F. 1984. Keeping track of office assets via computer. Management Accounting (July): 38-41.

Mesko, J. J. 1982. How we valued our closely held corporation. Management Accounting (February): 41-43.

Messer, J. F. and L. W. McDaniel. 1971. Accounting for country clubs. Management Accounting (June): 21-23.

Messina, F. M. and S. Singh. 1995. Executive information systems: Not just for executives anymore! Management Accounting (July): 60-63. (EIS, also known as enterprise information systems, can provide on-line status access, trend analysis, exception reporting, drill-down for lower level data, extract, filter, and track critical data, integrate a broad range of internal and external data, and present graphical, tabular, and textual information).

Messmer, M. 1991. Conducting a career audit. Management Accounting (June): 32-34.

Messmer, M. 1995. Rejuvenate your accounting staff. Management Accounting (June): 36-39.

Messmer, M. 1996. How JIT staffing can add value to your accounting department. Management Accounting (October): 28-31.

Messmer, M. 1997. Career strategies for accounting graduates. Management Accounting (August Supplement): 4-10.

Messmer, M. 1998. Pay per project. Management Accounting (June): 36, 38-41. (Temporary financial executives).

Metcalf, R. W. and G. D. Welch. 1968. Basic accounting theory: A set of three postulates. Management Accounting (June): 3-7. (Time, horizon, unity, and monetary expression).

Metcalf, R. W. and H. I. Wolk. 1971. Applied fixed overhead accounting: A proposal. Management Accounting (February): 25-27. (Comparison of two methods of three-variance analysis).

Meyers, S. L. 1973. Accounting for long-term notes. Management Accounting (July): 49-51.

Michael, J. 1967. Trading stamp accounting. Management Accounting (August): 54-61.

Michaels, A. J. 1971. Establishing a PERT system. Management Accounting (October): 26-32.

Michaels, L. T. 1988. A control framework for factory automation. Management Accounting (May): 37-42.

Mickel, F. B. 1981. Stress: Race to the bottom line. Management Accounting (April): 15-20.

Mickle, C. E., J. D. Reed and D. L. Butler. 1985. Analyzing the profitability of branch banks. Management Accounting (December): 61-65.

Mielcarz, R. J. and A. Shekib. 1990. Telecommunications for the factory floor. Management Accounting (April): 42-44.

Mihalek, P. H., A. J. Rich and C. S. Smith. 1987. Ethics and management accountants. Management Accounting (December): 34-36.

Mihalek, P. H., C. S. Smith and T. A. Morrison. 1991. Should the IMA require mandatory continuing education? Management Accounting (November): 30-32.

Milacek, E. and C. Allen. 1992. Accounting education: Does more mean better? Management Accounting (July): 56-58.

Milani, K. 1975. LIFO and its limitations. Management Accounting (December): 31-32, 36.

Milko, E. M. 1970. Auditing: Through the computer or around? Management Accounting (August): 45-48.

Millar, J. A. 1979. Hospital equipment leasing: The breakeven discount rate. Management Accounting (July): 21-24, 26.

Miller, C. R. 1973. Are accountants the public's protectors? Management Accounting (May): 16-18.

Miller, J. D. 1973. Accounting for warrants and convertible bonds. Management Accounting (January): 26-28.

Miller, P. B. W. 1969. The use of effective tax rates. Management Accounting (March): 57-59.

Miller, P. B. W. 1977. What is accounting research supposed to do? Management Accounting (December): 43-47, 52.

Miller, P. B. W. 1978. Accounting research needs a more efficient market. Management Accounting (November): 27-34.

Miller, P. B. W. 1979. Taxing capital gains with price indexes. Management Accounting (January): 50-52.

Miller, R. D. 1970. A short-cut method to calculate declining balance depreciation. Management Accounting (July): 68-70.

Miller, R. D. 1971. Accounting and labor relations - Interrelated responsibilities. Management Accounting (November): 15-19.

Miller, R. D. and T. L. Robinson. 1970. Performance reports based on direct costing: A case study. Management Accounting (April): 43-47.

Miller, R. S. Jr. 1983. The Chrysler story. Management Accounting (August): 22-27.

Miller, S. 1984. Accounting for income taxes: An NAA conference. Management Accounting (May): 68-69.

Miller, S. 1984. International accounting - Users beware! Management Accounting (August): 46, 56. (Survey).

Miller, S. 1984. Pensions: Most oppose controversial proposals at FASB's public hearing. Management Accounting (March): 74-75.

Milligan, B. L. 1969. Contribution margin in decision making. Management Accounting (October): 33-38.

Millman, G. J. 1991. Currency risk management at Monsanto. Management Accounting (April): 43-48.

Mills, J. and T. Doyle. 1992. Money laundering. Management Accounting (January): 34-38. (Casino internal auditors implement safeguards to avoid violating the Money Laundering Act).

Mills, J. R. 1996. Controlling cash in casinos. Management Accounting (May): 38-40.

Mills, W. B. 1983. Drawing up a budgeting system for an ad agency. Management Accounting (December): 46-51, 59.

Mills, W. H. 1997. Does your accounting software pass the year 2000 compliance test? Management Accounting (October): 28, 30, 32, 34-35.

Mintz, S. M. 1990. Ethics in the management accounting curriculum. Management Accounting (June): 51-54.

Mintz, S. M. 1995. Ethical obligations of management accountants. Management Accounting (March): 42-45.

Miotto, N. J. 1980. Evaluating internal accounting controls. Management Accounting (July): 15-18.

Mitchell, G. E. 1967. The make-or-buy decision - A case study. Management Accounting (November): 41-51.

Mock, E. J. 1967. Post-completion audits of capital projects. Management Accounting (November): 25-32.

Moles, W. A. 1967. Selling the accounting services. Management Accounting (September): 3-6.

Molinelli, J. J. 1968. A computer dilemma. Management Accounting (October): 21.

Monden, Y. and J. Y. Lee. 1993. How a Japanese auto maker reduces costs. Management Accounting (August): 22-26. (Summary).

Monical, C. 1985. Caution: RICO can hurt you. Management Accounting (April): 62-65. (Racketeer Influenced and Corrupt Organizations Act of 1970).

Montgomery, J. L. 1965. Appraising capital expenditures. Management Accounting (September): 3-10.

Moody, R. G. 1971. Management accounting customer service. Management Accounting (March): 48-50.

Mooney, J. L. and W. D. Pittman. 1996. A guide to electronic commerce. Management Accounting (September): 43-47.

Moore, C. L. 1969. An extension of break-even analysis. Management Accounting (May): 55-58.

Moore, J. 1988. Push-down accounting: FAS 200? Management Accounting (November): 53-58. (Related to business combinations).

Moore, L. 1990. Electronic file cabinets for the white collar factory. Management Accounting (August): 49-51.

Moore, L. J. and D. F. Scott Jr. 1971. Long-range planning and the decentralized firm. Management Accounting (November): 35-39.

Moore, M. R. 1968. A management audit of the EDP center. Management Accounting (March): 23-32.

Morgan, A. M. 1977. Computer selection processes. Management Accounting (May): 39-42, 51.

Morgan, D. S. and F. W. Morgan. 1980. How confirmation reporting can be applied to market control systems. Management Accounting (January): 26-28.

Morgan, L. L. 1977. Business ethics start with the individual. Management Accounting (March): 11-14.

Morgan, M. 1998. Staying competitive in applications software. Management Accounting (May): 20-22, 24, 26.

Morgan, R. A. 1981. Regulation, deregulation or self-regulation? Management Accounting (October): 54-55.

Morgan, R. A. 1985. The bottom line. Management Accounting (July): 32-35, 38, 57.

Morgan, R. A. 1985. The bottom line. Management Accounting (September): 51-53.

Morgan, R. G., J. Soroosh and C. J. Woelfel. 1985. Are ethics dangerous to your job? Management Accounting (February): 24-32.

Morgen, D. 1973. Showdown at the 'GAAP'. Management Accounting (December): 59-61.

Morley, J. E. Jr. 1978. Cash management - Working for the extra 1% or 2%. Management Accounting (October): 17-22.

Morris, P. F. 1969. Widget pricing. Management Accounting (December): 12-14. (Related to factors affecting the return on capital employed).

Morrison, A. J. 1998. How well is your employer managing your 401(k) plan? Management Accounting (March): 32-36.

Morrison A. J. 1998. 401(k) plan sponsors, the labor department is watching you! Management Accounting (September): 40-43.

Morrison, D. L. 1992. Win/win business sales. Management Accounting (August): 36-40. (Related to buying or selling a business).

Morrison, D. L. 1993. Customized deferred compensation. Management Accounting (November): 57-59.

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

Morse, W. J., and H. P. Roth. 1983. Let's help measure and report quality costs. Management Accounting (August): 50-53.

Morse, W. J., and H. P. Roth. 1987. Why quality costs are important. Management Accounting (November): 42-43.

Morse, W. J. and I. A. Posey. 1979. Income taxes do make a difference in C-V-P analysis. Management Accounting (December): 20-24.

Mory, K. J. 1983. How South Central Bell confirms accountants receivable. Management Accounting (August): 40-43.

Mosberg, J. F. 1991. Managing for profit. Management Accounting (August): 50-53. (Related to profit center incentives).

Moscove, S. A. 1977. Accountants' legal liability. Management Accounting (May): 25-26, 30.

Moseley, O. B. and R. E. Whitis. 1995. Preventing software piracy. Management Accounting (December): 42-48.

Moseley, R. 1972. The controller: A mythical executive? Management Accounting (March): 42-44.

Mosich, A. N. 1965. Impact of merger accounting on post-merger financial reports. Management Accounting (December): 21-28.

Moskowitz, J. I. 1988. What's your business worth? Management Accounting (March): 30-34. ("A corporation's value may be estimated by shareholder value analysis (SVA), a variation of discounted cash flow (DCF) analysis. DCF is often used to evaluate capital allocation projects. Two broad measurements of value are used in SVA: expected cash flow and the cost of capital or discount rate reflecting minimum returns expected by shareholders. The benefits of SVA include: providing a consistent basis for capital allocation decisions; avoiding accounting measures never intended for future investment decisions; minimizing corporate game-playing over budgeting and planning; and providing a standard investor communications vehicle. Management can anticipate probable market reaction to its plans with SVA and evaluate business units more effectively.").

Mosler, S. D. 1970. A value added base for G&A on government contracts. Management Accounting (December): 45-48.

Most, K. S. 1972. The cost center problem in the oil industry. Management Accounting (December): 39-41, 47.

Most, K. S. 1979. A new method of accounting for oil and gas producers. Management Accounting (May): 53-58.

Mott, C. H. 1973. Forecast disclosure. Management Accounting (July): 17-18, 28.

Moulton, S., E. Oakley and C. Krumer. 1993. How to assure your quality initiative really pays off. Management Accounting (January): 26-28.

Mowry, G. P. and B. G. Jacobi. 1970. Planning communications in a computer network. Management Accounting (June): 38-40. (Management information system for a national grocery chain).

Moyle, J. H. 1987. Justifying retrofit projects. Management Accounting (April): 59-61. (Determining the ROI on new projects after modifying existing capacity using the replacement cost and opportunity cost methods).

Mueller, R. K. 1985. How the changing role of the board will affect controllers. Management Accounting (December): 22-30.

Mullick, S. K. and D. P. Haussener. 1974. Production decisions for new products. Management Accounting (August): 27-32.

Mulligan, R. G. 1966. Forecasting and recording profits for incentive type contracts (PERT/Fee). Management Accounting (June): 48-56.

Mulligan, R. G. 1970. An alternative to uniform cost accounting standards. Management Accounting (April): 18-20.

Mullins, E. N. Jr. 1975. Variable budgeting for financial planning and control. Management Accounting (February): 43-45.

Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.

Mundee, C. R. Jr. 1975. Primer on the professional corporation. Management Accounting (January): 25-28.

Munter, P. and S. D. Willits. 1986. Understanding the new pension math. Management Accounting (December): 34-35, 38-39.

Munter, P., R. Sacasas and L. Dimatteo. 1997. Employee leasing's legal snares. Management Accounting (November): 28, 30, 32, 34.

Munter, P., T. Moores and T. A. Ratcliffe. 1994. A new look at market value accounting. Management Accounting (March): 41-45. (Related to the FASB's Statement of Financial Accounting Standards 115).

Murphy, R. C. 1975. A computer model approach to budgeting. Management Accounting (June): 34-36, 38.

Murphy, R. J. 1971. Service bureaus and the bookkeeping function. Management Accounting (September): 36-38.

Murray, D. R. 1981. How management accountants can make a manufacturing control system more effective. Management Accounting (July): 25-31, 48.

Murray, J. P. 1984. How an information center improved productivity. Management Accounting (March): 38-39, 42-44.

Murray, J. R. 1969. Sensitivity analysis in the return on investment computation. Management Accounting (May): 23-25.

Murray, L. M. 1973. Management audit of divisional performance. Management Accounting (March): 26-28.

Murray, M. A., R. A. Zimmermann and D. J. Flaherty. 1997. Can benchmarking give you a competitive edge? Management Accounting (August): 46-48 and 50. (Summary).

Myers, F. T. 1975. Filing pro forma financial statements. Management Accounting (December): 25-26, 30.

Myers, K. N. 1989. How to keep your company running. Management Accounting (April): 39-41. (Discussion of how to develop a disaster recovery plan).

Myers, R. E. 1966. Performance review of capital expenditures. Management Accounting (December): 21-26.

NAA Ad Hoc Committee. 1986. NAA's response to FAF on standard-setting process. Management Accounting (January): 76-77.

Nagy, R. J. 1978. Transfer price accounting for MNCs. Management Accounting (January): 34-38.

Nakayama, M., S. Lilien and M. Benis. 1981. Due process and FAS no. 13. Management Accounting (April): 49-53.

Nanni, A. J., J. Miller and T. E. Vollman. 1988. What should we account for? Management Accounting (January): 42-48.

Nanni, A. J. Jr. and W. R. Smith. 1990. Charity and JIT: One can help the other. Management Accounting (December): 37-40.

National Association of Accountants. 1966. Concepts for management accounting. Management Accounting (July): 20-22.

National Association of Accountants. 1967. Digest of NAA research report no. 43 - Financial analysis to guide capital expenditure decisions. Management Accounting (September): 18-20.

National Association of Accountants. 1968. Consultants to academia. Management Accounting (October): 64.

National Association of Accountants. 1968. Data processing ups and downs. Management Accounting (March): 42-44.

National Association of Accountants. 1968. Digest of NAA research study - External reporting for segments of a business. Management Accounting (May): 12-13.

National Association of Accountants. 1968. Evolution of a magazine. Management Accounting (September): 60-61.

National Association of Accountants. 1968. Junior achievers; tomorrow: Managers. Management Accounting (November): 66-67.

National Association of Accountants. 1968. Program budgeting and Rand Corporation. Management Accounting (November): 63-65.

National Association of Accountants. 1968. SEC opposed on conglomerate disclosure proposals. Management Accounting (December): 55-56.

National Association of Accountants. 1968. South America revisited. Management Accounting (December): 60.

National Association of Accountants. 1968. The making of an association. Management Accounting (October): 62.

National Association of Accountants. 1969. Accountants aid new capitalists. Management Accounting (October): 57-59.

National Association of Accountants. 1969. Baseball is a business, too. Management Accounting (March): 63-65.

National Association of Accountants. 1969. Bentley college opens new campus. Management Accounting (January): 65.

National Association of Accountants. 1969. Cash control. Management Accounting (June): 69.

National Association of Accountants. 1969. Commemorative history of NAA. Management Accounting (August): 68.

National Association of Accountants. 1969. Diary of a peripatetic secretary. Management Accounting (January): 61, 63.

National Association of Accountants. 1969. Ettore Barbatelli: Further progress through courage and creativity. Management Accounting (June): 16-19.

National Association of Accountants. 1969. Henry W. Pirkey Jr.: Let your management know what you can do for them. Management Accounting (June): 28-31.

National Association of Accountants. 1969. How ethical are businessmen? Management Accounting (January): 63, 64. (A survey of 1,800 businessmen).

National Association of Accountants. 1969. James P. McFarland: Interpretation of the facts for management action. Management Accounting (June): 24-27.

National Association of Accountants. 1969. Making it on Wall street. Management Accounting (November): 57.

National Association of Accountants. 1969. Man and computer. Management Accounting (December): 60.

National Association of Accountants. 1969. Maurice H. Stans: An interview with the secretary of commerce. Management Accounting (June): 12-15, 19.

National Association of Accountants. 1969. McKenna of Norton Simon: Manager of change. Management Accounting (March): 60-62.

National Association of Accountants. 1969. NAA charter member recalls early years. Management Accounting (June): 82.

National Association of Accountants. 1969. NAA establishes management accounting practices committee. Management Accounting (September): 57.

National Association of Accountants. 1969. NAA plans 50th anniversary celebration. Management Accounting (February): 63, 71.

National Association of Accountants. 1969. NAA member named secretary of commerce. Management Accounting (February): 61-63.

National Association of Accountants. 1969. New integrated management accounting program. Management Accounting (January): 68-69.

National Association of Accountants. 1969. Notice of revised constitution and by-laws of the association. Management Accounting (March): 73.

National Association of Accountants. 1969. Second advanced management program scheduled. Management Accounting (February): 66.

National Association of Accountants. 1969. The credibility gap in financial communications. Management Accounting (September): 58.

National Association of Accountants. 1969. The man who buys companies. Management Accounting (December): 56-57.

National Association of Accountants. 1969. We pledge continued progress. Management Accounting (September): 9.

National Association of Accountants. 1969. William H. Franklin: Our accountants are extremely active in management. Management Accounting (June): 20-23.

National Association of Accountants. 1970. Barbatelli elected NAA President. Management Accounting (July): 79-80.

National Association of Accountants. 1970. GAO - Success is a problem. Management Accounting (April): 53-55.

National Association of Accountants. 1970. George Washington's expense account. Management Accounting (December): 60, 64.

National Association of Accountants. 1970. Independence for the corporate accountant? Management Accounting (September): 55, 58.

National Association of Accountants. 1970. Management accounting practices committee studying many subjects. Management Accounting (June): 56-57.

National Association of Accountants. 1970. McLeod Society elects Paul Herring. Management Accounting (July): 82.

National Association of Accountants. 1970. NAA men in public office. Management Accounting (February): 54-55.

National Association of Accountants. 1970. On the move. Management Accounting (December): 57-58, 64.

National Association of Accountants. 1970. Pollution control: How much will it cost? Management Accounting (July): 81-83, 88.

National Association of Accountants. 1970. Rawn Brinkley retires: Young named executive director; Vavasour appointed managing director. Management Accounting (July): 8-9.

National Association of Accountants. 1970. South African attends CEP. Management Accounting (February): 60, 63.

National Association of Accountants. 1970. Starring an accounting professor. Management Accounting (May): 55-57.

National Association of Accountants. 1970. The accountants role in labor relations. Management Accounting (October): 57, 60.

National Association of Accountants. 1970. Top man at Consolidated. Management Accounting (November): 56-57, 63.

National Association of Accountants. 1970. Why Singer's annual report is no. 1. Management Accounting (February): 56-57.

National Association of Accountants. 1971. A computerized decision-simulator model. Management Accounting (August): 9-10.

National Association of Accountants. 1971. Accounting is her profession. Management Accounting (January): 55-56, 63.

National Association of Accountants. 1971. America inches (?) toward a metric world. Management Accounting (December): 60-61, 64.

National Association of Accountants. 1971. Arthur B. Gunnarson (1896-1971). Management Accounting (June): 51, 55.

National Association of Accountants. 1971. Businesswoman-pilot. Management Accounting (August): 61, 64.

National Association of Accountants. 1971. Concepts for cost-type contracts. Management Accounting (May): 50-52.

National Association of Accountants. 1971. Dial-a-tax question. Management Accounting (June): 54-55.

National Association of Accountants. 1971. Future shock. Management Accounting (March): 58-59.

National Association of Accountants. 1971. He makes BIC click. Management Accounting (September): 53-55.

National Association of Accountants. 1971. He runs for his health. Management Accounting (January): 60 and 63.

National Association of Accountants. 1971. His hobby is Hawaiiana. Management Accounting (April): 61.

National Association of Accountants. 1971. Hoffman elected president of McLeod society. Management Accounting (July): 76.

National Association of Accountants. 1971. How counseling works in New Haven. Management Accounting (October): 40-42, 46. (II The Socio-Economic Program - A case study).

National Association of Accountants. 1971. Julius Underwood: NAA's new president. Management Accounting (July): 11-12, 76.

National Association of Accountants. 1971. Making free enterprise work for everyone. Management Accounting (October): 37-39. (I The Socio-Economic Program - A Report).

National Association of Accountants. 1971. MAP considers interim reporting. Management Accounting (January): 57.

National Association of Accountants. 1971. MAP forums discuss cost concepts. Management Accounting (September): 56-58.

National Association of Accountants. 1971. MAP subcommittees report on work in progress. Management Accounting (November): 58-59, 63.

National Association of Accountants. 1971. Mission possible. Management Accounting (February): 56-57, 59.

National Association of Accountants. 1971. Mister NAA'er. Management Accounting (March): 56-57, 59.

National Association of Accountants. 1971. Mr. Kringle snows the auditors. Management Accounting (December): 58-59.

National Association of Accountants. 1971. NAA's continuing education program: 1971-1972. Management Accounting (July): 33-48.

National Association of Accountants. 1971. NAA's research studies digest. Management Accounting (July): 63-66.

National Association of Accountants. 1971. New York City's comptroller: Second most important financial job? Management Accounting (June): 48-50.

National Association of Accountants. 1971. People are capital investments at R. G. Barry Corp. Management Accounting (November): 53-55, 63.

National Association of Accountants. 1971. The CFO. Management Accounting (April): 60.

National Association of Accountants. 1971.The Cost Accounting Standards Board. Management Accounting (December): 55-57.

National Association of Accountants. 1971. Through boom and bust, continuing education is a going, growing, concern. Management Accounting (November): 56-57, 63.

National Association of Accountants. 1971. Two MIS studies to be published. Management Accounting (March): 57.

National Association of Accountants. 1971. What it takes to run a company. Management Accounting (July): 74-76.

National Association of Accountants. 1972. Accounting objectives aired at public hearings. Management Accounting (July): 64-67.

National Association of Accountants. 1972. Accounting summit. Management Accounting (March): 60-61. (Discussion of Wheat and Trueblood committees).

National Association of Accountants. 1972. AICPA adopts Wheat committee report. Management Accounting (June): 49-50, 53.

National Association of Accountants. 1972. Are you a communicator by accident? Management Accounting (June): 51-53.

National Association of Accountants. 1972. Board of regents named to administer Institute of Management Accountants. Management Accounting (April): 11-12, 64.

National Association of Accountants. 1972. Bob Beyer: NAA's new president. Management Accounting (August): 7-9.

National Association of Accountants. 1972. Concepts for contract costing. Management Accounting (March): 55-57.

National Association of Accountants. 1972. Guidelines for interim financial reporting. Management Accounting (August): 49-51.

National Association of Accountants. 1972. How a bad program cuts costs. Management Accounting (November): 60-61.

National Association of Accountants. 1972. How to make a successful financial presentation. Management Accounting (February): 59-61.

National Association of Accountants. 1972. Financial reporting by diversified companies. Management Accounting (January): 53-54, 59.

National Association of Accountants. 1972. Free enterprise makes sense for junior achievers. Management Accounting (February): 62-63, 66.

National Association of Accountants. 1972. IMA director named. Management Accounting (July): 63.

National Association of Accountants. 1972. LEAP. Management Accounting (January): 55-59.

National Association of Accountants. 1972. Look what's happened to annual reports. Management Accounting (April): 61-63.

National Association of Accountants. 1972. McCall's article gives socio-economic program big boost. Management Accounting (December): 59.

National Association of Accountants. 1972. Major changes urged in APB rules making. Management Accounting (January): 10-14, 58.

National Association of Accountants. 1972. NAA establishes certificate in management accounting. Management Accounting (March): 13-14, 64.

National Association of Accountants. 1972. The capitalization of costs as opposed to charging the cost off as an expense. Management Accounting (July): 54-62.

National Association of Accountants. 1972. The future of accepted accounting principles. Management Accounting (August): 11-14.

National Association of Accountants. 1972. The shakeout. Management Accounting (May): 60-61.

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

National Association of Accountants. 1972. Wyman P. Fiske (1900-72). Management Accounting (September): 60.

National Association of Accountants. 1973. Bob Chapman: His hobby is NAA. Management Accounting (July): 11-13, 61.

National Association of Accountants. 1973. CEP - Keeping up to date. Management Accounting (November): 58-60.

National Association of Accountants. 1973. CMA examination questions and answers - Part 2. Management Accounting (March): 63-72.

National Association of Accountants. 1973. CMA examination questions and answers - Part 4. Management Accounting (May): 69-80.

National Association of Accountants. 1973. CMA examination questions and answers - Part 5. Management Accounting (June): 69-80.

National Association of Accountants. 1973. CMA examinations held for first time. Management Accounting (February): 61 and 72. (Questions and unofficial answers to Part 1).

National Association of Accountants. 1973. CMA examinations questions and answers Part III. Management Accounting (April): 63-72.

National Association of Accountants. 1973. Fixed asset accounting: The capitalization of costs. Management Accounting (January): 51-59.

National Association of Accountants. 1973. Guidelines for inventory valuation. Management Accounting (March): 49-50.

National Association of Accountants. 1973. Hacker or pro? Management Accounting (December): 64 and 68.

National Association of Accountants. 1973. LEAP - An update. Management Accounting (December): 57.

National Association of Accountants. 1973. MAP and CASB. Management Accounting (August): 59-60.

National Association of Accountants. 1973. MAP committee approves 'criteria for make-or-buy decisions'. Management Accounting (September): 58.

National Association of Accountants. 1973. MAP committee statement of objectives. Management Accounting (October): 78-81.

National Association of Accountants. 1973. NAA establishes student memberships. Management Accounting (October): 59.

National Association of Accountants. 1973. NAA goes 'on line'. Management Accounting (May): 51-53.

National Association of Accountants. 1973. Need technical information? Management Accounting (March): 55.

National Association of Accountants. 1973. Social responsibility, standards - Topics on Dallas program. Management Accounting (May): 54-55.

National Association of Accountants. 1973. The healthy accountant. Management Accounting (November): 55-56, 60.

National Association of Accountants. 1973. The $8 billion rip-off. Management Accounting (June): 49-50. (Relates to employee dishonesty).

National Association of Accountants. 1973. The games accountants play. Management Accounting (February): 57-58. (Note on Briloff's dissection of financial reporting).

National Association of Accountants. 1973. The Trueblood committee report. Management Accounting (December): 62-63.

National Association of Accountants. 1973. Tokyo chapter members tour U.S. cities. Management Accounting (November): 57.

National Association of Accountants. 1974. Accounting for corporate social performance. Management Accounting (February): 39-42.

National Association of Accountants. 1974. Alexander J. Lindsay (1896-1974). Management Accounting (October): 58. (Lindsay was NAA President, 1954-55).

National Association of Accountants. 1974. Certificate in management accounting. Management Accounting (July): 69-71.

National Association of Accountants. 1974. Clinton M. Finney (1885-1974). Management Accounting (December): 70.

National Association of Accountants. 1974. CMA examination questions and answers - Part 2. Management Accounting (March): 61-62.

National Association of Accountants. 1974. CMA examination questions and answers - Part 3. Management Accounting (April): 55-66.

National Association of Accountants. 1974. CMA examination questions and answers - Part 4. Management Accounting (May): 73-86.

National Association of Accountants. 1974. CMA examination questions and answers - Part 5. Management Accounting (June): 64-72.

National Association of Accountants. 1974. Committee on accounting for corporate social performance - Second report. Management Accounting (September): 59-60.

National Association of Accountants. 1974. Competition and controls. Management Accounting (February): 47-48.

National Association of Accountants. 1974. Contributions to CMA examination welcomed. Management Accounting (August): 53-54.

National Association of Accountants. 1974. Fixed asset accounting: The allocation of costs. Management Accounting (January): 43-49.

National Association of Accountants. 1974. IMA analyzes 1973 examination. Management Accounting (September): 54-55.

National Association of Accountants. 1974. IMA changes schedule of exams. Management Accounting (February): 52. (Part 1 of the 1973 CMA exam questions and answers).

National Association of Accountants. 1974. Inflation renews interest in LIFO. Management Accounting (December): 63.

National Association of Accountants. 1974. In the wake of 'His majesty O'keefe'. Management Accounting (December): 61-63.

National Association of Accountants. 1974. MAP committee defines terms. Management Accounting (August): 54.

National Association of Accountants. 1974. MAP committee issues statement no. 7: Fixed asset accounting: The allocation of costs. Management Accounting (July): 61.

National Association of Accountants. 1974. MAP speaks out on R & D costs. Management Accounting (May): 52.

National Association of Accountants. 1974. MAP statement on inventory approved. Management Accounting (April): 43.

National Association of Accountants. 1974. Profile: A. P. Bartholomew, Jr. Management Accounting (July): 13-15.

National Association of Accountants. 1974. Society of leaders. Management Accounting (November): 60-61, 66.

National Association of Accountants. 1974. Text of by-laws. Management Accounting (August): 58-64.

National Association of Accountants. 1974. Traveling classroom. Management Accounting (April): 50-51.

National Association of Accountants. 1974. Wanted: Retired accountants. Management Accounting (May): 53-55.

National Association of Accountants. 1975. Analysis of the 1974 CMA exam. Management Accounting (August): 63-64.

National Association of Accountants. 1975. Analysis of the 1975 CMA examination. Management Accounting (December): 62.

National Association of Accountants. 1975. An interview with John C. Burton. Management Accounting (May): 19-23.

National Association of Accountants. 1975. CMA examination questions and answers - Part 1. Management Accounting (February): 63-73.

National Association of Accountants. 1975. CMA examination questions and answers - Part 2. Management Accounting (March): 65-74.

National Association of Accountants. 1975. CMA examination questions and answers - Part 3. Management Accounting (April): 64-74.

National Association of Accountants. 1975. CMA examination questions and answers - Part 4. Management Accounting (May): 75-90.

National Association of Accountants. 1975. CMA examination questions and answers - Part 5. Management Accounting (June): 69-82.

National Association of Accountants. 1975. First NAA regional conference in Asia. Management Accounting (January): 62-63.

National Association of Accountants. 1975. IMA issues a reminder of a change in the examination schedule. Management Accounting (February): 62.

National Association of Accountants. 1975. J. G. Underwood (1915-75). Management Accounting (June): 11.

National Association of Accountants. 1975. MAP - CASB liaison: An update. Management Accounting (September): 57.

National Association of Accountants. 1975. MAP committee responsive actions update. Management Accounting (February): 58.

National Association of Accountants. 1975. Measuring costs of social action. Management Accounting (September): 60.

National Association of Accountants. 1975. Milwaukee is midwife to shopping complex. Management Accounting (February): 55-56.

National Association of Accountants. 1975. Pocket calculators: Number power! Management Accounting (December): 54-56.

National Association of Accountants. 1975. Price-level adjustments: A MAP committee report. Management Accounting (June): 45-50.

National Association of Accountants. 1975. Profile: Lafe P. Fox. Management Accounting (July): 13-14, 70.

National Association of Accountants. 1975. Profile of NAA member - 1975. Management Accounting (January): 56-57.

National Association of Accountants. 1975. Review courses scheduled for CMA examination. Management Accounting (February): 60.

National Association of Accountants. 1975. Self-study program successfully launched. Management Accounting (January): 59.

National Association of Accountants. 1976. 1976 CMA examination results. Management Accounting (December): 59-61.

National Association of Accountants. 1976. Accreditation of programs and schools of professional accounting. Management Accounting (July): 61.

National Association of Accountants. 1976. Auditors create superhero. Management Accounting (July): 63.

National Association of Accountants. 1976. Corporations doubt usefulness of replacement cost data. Management Accounting (August): 5-6.

National Association of Accountants. 1976. Management accounting terminology. Management Accounting (October): 62.

National Association of Accountants. 1976. President-elect George Gee. Management Accounting (July): 11-13.

National Association of Accountants. 1976. SEC adopts replacement cost. Management Accounting (June): 19-20.

National Association of Accountants. 1976. William B. McCloskey (1902-76). Management Accounting (May): 65. (William B. McCloskey was NAA President from 1950-1951).

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

National Association of Accountants. 1977. Corporate social performance. Management Accounting (June): 69.

National Association of Accountants. 1977. Control of data processing. Management Accounting (July): 66.

National Association of Accountants. 1977. Les Ellis of Armstrong. Management Accounting (July): 13-16.

National Association of Accountants. 1977. Manpower cost and performance measurement. Management Accounting (February): 60-61. Discussion of a 1977 NAA book by Walter B. McFarland.

National Association of Accountants. 1977. Modeling NAA. Management Accounting (November): 55-57.

National Association of Accountants. 1977. Replacement costing: Complying with disclosure requirements. Management Accounting (January): 64-65. Discussion of a 1977 NAA book with this title by O'Connor, Grant and Sollenberger.

National Association of Accountants. 1977. The accounting establishment. Management Accounting (April): 51-54. (Discussion of the Metcalf subcommittee report and list of the Metcalf committee's 16 recommendations).

National Association of Accountants. 1977. The economists. Management Accounting (January): 59 and 66. Book review of Leonard Silk's 1976 book The Economists.

National Association of Accountants. 1977. The use of accounting information in labor negotiations. Management Accounting (April): 62. (Discussion of a 1977 NAA book by John R. Palmer).

National Association of Accountants. 1977. Social responsibility disclosure grows. Management Accounting (May): 56-57, 60.

National Association of Accountants. 1977. Zero-base budgeting. Management Accounting (October): 63.

National Association of Accountants. 1978. Clemens Erdahl NAA president, 1978-79. Management Accounting (July): 13-14.

National Association of Accountants. 1978. How we use NAA's self study program. Management Accounting (June): 64.

National Association of Accountants. 1978. Management accounting and behavior. Management Accounting (August): 62.

National Association of Accountants. 1978. Replacement cost disclosure. Management Accounting (September): 58-59.

National Association of Accountants. 1978. Robert Beyer (1913-78). Management Accounting (June): 53. (President of NAA, 1972-73).

National Association of Accountants. 1978. The lease-purchase decision. Management Accounting (February): 61-62.

National Association of Accountants. 1979. Accreditation of accounting programs at colleges and universities. Management Accounting (November): 58-59.

National Association of Accountants. 1979. A production management system at Boeing. Management Accounting (April): 33-35, 42.

National Association of Accountants. 1979. Challenges confronting the retail industry. Management Accounting (August): 12-14, 21.

National Association of Accountants. 1979. Charles R. Israel, 1898-1979. Management Accounting (November): 29. (President of NAA, 1955-56).

National Association of Accountants. 1979. General Motors gears up for the world market. Management Accounting (June): 13-16.

National Association of Accountants. 1979. Harry E. Howell, 1898-1979. Management Accounting (October): 54. (NAA President, 1941-42).

National Association of Accountants. 1979. MIS in a small company. Management Accounting (April): 51.

National Association of Accountants. 1979. No membership too large - no service too difficult: EDP helps the society of real estate appraisers to service its 19,000 members. Management Accounting (April): 52.

National Association of Accountants. 1979. Proposed funds statements for managers and investors. Management Accounting (June): 56-57.

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

National Association of Accountants. 1979. ROI and inflation: U.S. Steel president speaks out. Management Accounting (February): 12-16, 28.

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

National Association of Accountants. 1980. A woman CPA looks at public accounting. Management Accounting (February): 39-43.

National Association of Accountants. 1980. FAS 33. Management Accounting (March): 58-59.

National Association of Accountants. 1980. Federal regulations and forms review. Management Accounting (June): 48-50.

National Association of Accountants. 1980. Market strategy at Philip Morris involves more than spending money. Management Accounting (January): 12, 14-16.

National Association of Accountants. 1981. Emil 'Bob' Scharff, NAA President, 1981-82. Management Accounting (July): 12-13, 62.

National Association of Accountants. 1981. European accounting ties renewed in NAA visit. Management Accounting (August): 56-57.

National Association of Accountants. 1981. MAP committee promulgates definition of management accounting. Management Accounting (January): 58-59. (Definition).

National Association of Accountants. 1981. NAA executive director targets goals. Management Accounting (February): 28-31, 34-35.

National Association of Accountants. 1981. Small businesses: Are you getting the credit you need? Management Accounting (December): 62, 70.

National Association of Accountants. 1981. Time off: Holey moley! Sugarman takes on the FTC. Management Accounting (August): 64.

National Association of Accountants. 1981. Time off: The perils of whistle blowing. Management Accounting (April): 61.

National Association of Accountants. 1981. The Economic Recovery Tax Act of 1981. Management Accounting (October): 14-15, 18.

National Association of Accountants. 1981. W. M. Young, Jr. honored. Management Accounting (January): 54-55.

National Association of Accountants. 1982. Philip J. Warner (1891-1981). Management Accounting (May): 65. (NAA president 1956-57).

National Association of Accountants. 1982. Objectives of management accounting. Management Accounting (November): 57-59. (MAP Committee Statement No. 1B).

National Association of Accountants. 1982. The costs of implementing FAS no. 33. Management Accounting (January): 71 and 49.

National Association of Accountants. 1983. NAA annual report, 1982-83. Management Accounting (October): 37-53.

National Association of Accountants. 1983. NAA's pension conference. Management Accounting (June): 63-65.

National Association of Accountants. 1983. NAA publishes first code of ethics for management accountants. Management Accounting (September): 68.

National Association of Accountants. 1983. Standards of ethical conduct for management accountants. Management Accounting (September): 69-70.

National Association of Accountants. 1983. The mergers and acquisition game: Strategy or 'chance'? Management Accounting (January): 23.

National Association of Accountants. 1984. NAA annual report, 1983-84. Management Accounting (October): 71-90.

National Association of Accountants. 1984. Facts about FASB. Management Accounting (January): 62-65.

National Association of Accountants. 1984. Seattle '84: Understanding change. Management Accounting (March): 67-68.

National Association of Accountants. 1984. Standards of ethical conduct for management accountants. Management Accounting (August): 66.

National Association of Accountants. 1984. Statement on management accounting, no. 4A - Cost of capital. Management Accounting (November): 68-74.

National Association of Accountants. 1984. The NAA video network. Management Accounting (December): 67-69.

National Association of Accountants. 1985. Annual report, 1984-85. Management Accounting (October): 77-96.

National Association of Accountants. 1985. Definition and measurement of direct labor cost. Management Accounting (October): 67-69.

National Association of Accountants. 1985. Jack Vavasour - Mister NAA (1920-85). Management Accounting (November): 68-69.

National Association of Accountants. Management Practices Committee. 1985. Statement of management accounting No. 4b - Allocation of service and administrative costs. Management Accounting (September): 54-60.

National Association of Accountants. 1985. Open house at 10 Paragon Drive. Management Accounting (August): 72-73.

National Association of Accountants. 1986. GASB/FASB round table. Management Accounting (November): 74-75.

National Association of Accountants. 1986. Management accounting's PC package review. Management Accounting (January): 57-58, 60-65,68-70, 72-75.

National Association of Accountants. Management Practices Committee. 1986. Cost accounting for the 1990's. Management Accounting (July): 58.

National Association of Accountants. Management Practices Committee. 1986. NAA issues SMA 1D: The common body of knowledge for management accountants. Management Accounting (August): 51-61.

National Association of Accountants. 1986. NAA issues SMA 4E: Definition and measurement of direct material cost. Management Accounting (September): 65-68.

National Association of Accountants. 1986. SMA 4D - Measuring entity performance. Management Accounting (March): 53-58.

National Association of Accountants. 1986. NAA publishes common body of knowledge. Management Accounting (August): 56-61.

National Association of Accountants. 1987. SMA 4F, Allocation of information systems costs. Management Accounting (February): 56-57.

National Association of Accountants. 1987. SMA 4G: Accounting for indirect production costs. Management Accounting (June): 43-49.

National Association of Accountants. 1988. Accountants television network. Management Accounting (March): 37-38.

National Association of Accountants. 1988. NAA annual report. Management Accounting (October): 65-86.

National Association of Accountants. 1988. SMA 1E: Education for careers in management accounting. Management Accounting (February): 60-63.

National Association of Accountants. 1988. SMA 4H: Uses of the cost of capital. Management Accounting (January): 55-58.

National Association of Accountants. 1988. Standards of ethical conduct for management accountants. Management Accounting (August): 28.

National Association of Accountants. 1989. NAA annual report. Management Accounting (October): AR-1-AR-24.

National Association of Accountants. 1989. Nominating committee report. Management Accounting (May): 55-61.

National Association of Accountants. 1989. PC package review. Management Accounting (April): 46-53.

National Association of Accountants. 1989. Treadway roundtable. Management Accounting (March): 22-26.

National Association of Accountants. 1990. 'I count' Jim Corboy of Dresser Industries. Management Accounting (December): 48.

National Association of Accountants. 1990. NAA annual report. Management Accounting (October): AR-1-AR-25.

National Association of Accountants. 1990. Nominating committee report. Management Accounting (May): 63-70.

National Association of Accountants. 1990. PC package review. Management Accounting (January): 50-56.

National Association of Accountants. 1990. Standards of Ethical Conduct for management accountants. Management Accounting (February): 21.

National Association of Accountants. 1990. Walter Wriston: Are accountants on target? Management Accounting (December): 19-23.

National Association of Accountants. 1991. Nominating committee report. Management Accounting (May): 53-59.

Needles, B. E. Jr. 1971. Budgeting techniques: Subjective to probabilistic. Management Accounting (December): 39-45.

Nelms, L. L. and D. L. Crouse. 1989. CFO's headache: Surety bonds. Management Accounting (October): 39-43. (Related to construction companies).

Nelson, J. H. 1973. Behavioral implications of internal auditing. Management Accounting (October): 52-56.

Nelson, R. B. 1995. Motivating employees with informal awards. Management Accounting (November): 30-34.

Nelson, T. G. 1987. Post-retirement benefits: The tip of the financial iceberg. Management Accounting (January): 52-55.

Nelson, W. D. 1981. A guide to accounting for costs of discontinued operations. Management Accounting (April): 43-48.

Nelson, W. G. IV. 1966. Two cost-of-capital standards? Management Accounting (May): 29-32.

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

Nestor, O. W. and A. J. Riddell. 1979. A home health care agency cures itself. Management Accounting (July): 15-20.

Neth, J. T. 1966. Program budgets for a marketing group. Management Accounting (June): 8-17.

Neuhauser, W. E. and D. H. Bradford. 1967. Should you file a consolidated return - Revisited. Management Accounting (July): 33-42.

Neumann, B. R. and D. C. Landagora. 1982. Measuring divisional performance for an oil company. Management Accounting (March): 41-45.

Nevling, R. E. 1970. Records and procedures for joint pole use. Management Accounting (June): 44-46.

Newell, G. E. 1972. Should humans be reported as assets? Management Accounting (December): 13-16.

Newell, G. E. and J. G. Kreuze. 1987. Improving the audit process. Management Accounting (August): 56-59.

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

Newman, R. G. 1989. Determining the fair price. Management Accounting (June): 27-31.

Newmark, R. H. 1966. "Gross-up" of foreign dividends. Management Accounting (January): 47-54.

Newton, D. P. 1968. Computer impact on standard costs. Management Accounting (December): 24-27.

Newton, F. J. 1986. Restoring public confidence in government contractors. Management Accounting (June): 51-55.

Newton, G. W. 1976. Management accountant: Catalyst for change. Management Accounting (July): 52-56.

Newell, G. E., J. G. Kreuze and S. J. Newell. 1990. Accounting for hazardous waste. Management Accounting (May): 58-61.

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

Nichols, G. E. 1969. On the nature of management information. Management Accounting (April): 9-13.

Nichols, G. E. 1971. Accounting and the total information system. Management Accounting (March): 27-30.

Nichols, J. R. 1966. An accounts payable application of EDP. Management Accounting (March): 17-33.

Nielsen, O. 1967. Canons for line of business reporting. Management Accounting (August): 3-7.

Nielsen, O. 1969. The nature and importance of variances from standard cost of production. Management Accounting (January): 16-20.

Nielsen, O. 1969. The role of variance in managerial control. Management Accounting (October): 26-28.

Nikolai, L. A., J. D. Bazley and R. L. Brummet. 1976. The measurement of corporate environmental activity. Management Accounting (June): 38-40.

Niles, T. J. and R. H. Dowis Jr. 1974. Accounting for new plant construction. Management Accounting (July): 35-44.

Noble, D. E. 1970. "We need a second industrial revolution". Management Accounting (March): 54-56.

Nodar, A. L. 1986. Coca-Cola writes an accounting procedures manual. Management Accounting (October): 52-53. (Related to their multinational accounting offices reporting in a standard way).

Noltemeyer, V. E. 1970. Cost accounting practices in the wood conversion industry. Management Accounting (November): 45-48.

Nordby, D. B. 1970. Controlling and estimating labor costs in the construction industry. Management Accounting (May): 23-25.

Norgaard, R. L. and R. H. Pettway. 1966. Evaluating average ratios used in capital budgeting. Management Accounting (December): 16-20.

Norkiewicz, A. 1994. Nine steps to implementing ABC. Management Accounting (April): 28-33. (The steps include: planning, resolving issues, training, procedural documentation, expense analysis, collecting first-stage drivers, collecting second-stage drivers, automating the process, and management training).

North, P. 1970. An application of direct costing. Management Accounting (January): 48-50.

Nisonger, J. M. and D. J. Trentman. 1974. Accounting week in Dayton. Management Accounting (September): 56-57.

Nommay, D. S. 1993. Doing business with chapter 11 debtors. Management Accounting (September): 53-57.

Norgaard, C. T. 1972. Operational auditing: A part of the control process. Management Accounting (March): 25-28.

Norris, J. C. Jr. 1972. Accountants and engineers: Closing the communications Gap. Management Accounting (December): 17-19, 30.

Novak, F. S. and W. M. Koeblitz. 1984. Pensions: The surprise package in corporate marriage. Management Accounting (January): 50-55.

Novin, A. M. 1992. Applying overhead: How to find the right bases and rates. Management Accounting (March): 40-43. (This author recommends the use of regression analysis to find overhead rates. But Cooper, Kaplan, and Brimson disagree. See my note on this in Chaper 7).

Nusbaum, E. E., A. D. Bailey, Jr. and A. B. Whinston. 1978. Data-base management, accounting, and accountants. Management Accounting (May): 35-38.

Oakleaf, R. B. 1970. The mall: Treasure trove or trap. Management Accounting (June): 41-43.

Oakleaf, R. B. 1972. Retail trade ROI. Management Accounting (October): 25-26, 28.

O'Brien, M. 1995. Going global: What to look for in financial software. Management Accounting (April): 59-60.

O'Brien, M. 1995. The best-of-class solution. Management Accounting (September): 54, 56-57. (Integrating software from more than one vendor).

O'Brien, R. T. 1996. SFAS No. 121 illustrated. Management Accounting (January): 29.

Occhiogrosso, J. J. 1998. Professional employers for small companies. Management Accounting (December): 38-40, 42. (Outsourcing human resource functions).

O'Connell, H. A. 1995. Microsoft's foundation for business. Management Accounting (September): 46, 48-53.

O'Connell, J. F. 1984. How we simplified administrative tasks. Management Accounting (December): 40-44.

O'Connor, M. C. 1977. NAA-Sponsored replacement cost research. Management Accounting (December): 37-42.

O'Connor, N. C. 1977. Initial franchise fee: Revenue recognition. Management Accounting (November): 48-51.

Odom, G. T. 1971. Employee information system. Management Accounting (November): 20-22.

Oehm, J. K. 1973. Controlling professional manpower costs. Management Accounting (March): 31-35. (Describes the engineered operations analysis technique).

O'Guin, M. 1990. Focus the factory with activity-based costing. Management Accounting (February): 36-41.

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

O'Keefe, W. T., L. H. Beard and D. S. O'Keefe. 1986. Are U. S. exporters benefiting from the FSC? Management Accounting (May): 42-47. (FSC refers to foreign sales corporations).

Oliver, L. 1991. Accountants as business partners. Management Accounting (June): 40-42.

Olson, J. and I. Frieze. 1986. Women accountants - Do they earn as much as men? Management Accounting (June): 27-31.

Olson, J. F. 1987. A manager's guide to avoiding insider trading liability. Management Accounting (May): 26-29.

Olson, R. S. 1966. Cost and tax considerations in the small business parent-subsidiary relationship. Management Accounting (June): 44-47.

Olson, R. S. 1971. The franchise agreement. Management Accounting (June): 37-44.

Omlor, J. J. 1970. Management information system for direct planning, forecasting and budgeting. Management Accounting (March): 13-16.

O'Neal, C. H. 1970. Professional service associations: Assets and liabilities. Management Accounting (November): 41-44.

Onorato, N. L. 1965. Some limitations of conventional accounting data for managerial decision making. Management Accounting (December): 50-52.

Onsi, M. 1966. Linear programming: An accounting information model. Management Accounting (December): 46-52. (A computerized responsibility accounting system).

Orbach, K. N. and W. D. Samson. 1983. An open letter to congress: Leasing little Lisa. Management Accounting (March): 46-47.

Ordway, N. and J. A. Fouse. 1988. New rules for allocating purchase price of a business. Management Accounting (May): 50-53. (Tax rules).

O'Rourke, T. J. 1990. Independent contractor or employee? Management Accounting (December): 31, 34-36.

Orr, G. W. Jr. 1975. The president's job is easier. Management Accounting (June): 25-26.

Ortman, R. F. and D. D. Blackman. 1981. Corporate planning - How successful is it? Management Accounting (July): 16-20.

Ortner, J. L. 1970. Management: A productive of standby asset. Management Accounting (March): 7-9.

Orton, B. B. and R. D. Bradish. 1969. The treatment and disclosure of research and development expenditures. Management Accounting (July): 31-34.

Osler, P. W. 1971. Long range forecasts: Where do we go from here. Management Accounting (January): 21-23.

Ostalkiewicz, C. J. 1969. Market mix: The key to profitability. Management Accounting (January): 28-30.

Osteryoung, J. S., D. E. McCarty and K. A. Fortin. 1981. How the new cost recovery system compares with prior methods. Management Accounting (November): 13-18, 20.

Ostrenga, M. R. 1990. Activities: The focal point of total cost management. Management Accounting (February): 42-49.

Ott, G. W. 1966. Simplified CPM for contractors. Management Accounting (November): 21-25.

Ottman, E. 1993. Continuing education at smaller companies. Management Accounting (April): 62-64.

Ottolini, K. 1996. OLAP and the controller. Management Accounting (April): 48-49. (Online analytical processing).

Owen, H. H. 1982. How to evaluate your cost accounting department. Management Accounting (March): 29-31.

Owen, L. S. 1986. Partners in the workplace. Management Accounting (December): 53-57. (Employee participation in decision making at Faultless Caster Corporation).

Paden-Bost, P. J. 1982. Making money control a management issue. Management Accounting (November): 48-51.

Pagano, D. F. 1972. The line manager's role in bakery operations. Management Accounting (September): 43-47, 51.

Pagano, D. F. 1974. New cookie development. Management Accounting (August): 37-39.

Pagano, T. G. 1975. Measuring customer profitability in a commercial bank. Management Accounting (May): 43-47.

Page, P. 1972. Reimbursing travel expenses. Management Accounting (November): 38-39, 52.

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

Pain, G. R. 1966. A case study in auditing a medium scale computer installation. Management Accounting (August): 55-63.

Paioff, M. 1990. On the inside looking out. Management Accounting (January): 44-48. (Related to accounting software).

Palmer, B. T. 1970. Management reports for multiproduct plants. Management Accounting (August): 30-34.

Palmer, R. J. 1994. Reengineering payables at ITT Automotive. Management Accounting (July): 38-42.

Palmer, R. J. and M. Vied. 1998. Could ABC threaten the survival of your company? Management Accounting (November): 33-36. (Summary).

Palmer, R. J., L. D. Green and M. T. Ventura. 1996. Are corporate procurement cards for you? Management Accounting (September): 22-28, 30.

Panaro, J. R. 1967. The future of computerized sales forecasting. Management Accounting (August): 46-48.

Pansza, H. G. 1976. Task-cost analysis on construction in progress. Management Accounting (December): 41-44.

Pansza, H. G. 1978. Tax trade-offs: Investment credit versus depreciation. Management Accounting (February): 27-28.

Paolasini, A. L. 1978. Schools of Accounting: The way of the future. Management Accounting (March): 15-18.

Paraszczak, J. 1978. Accounting Soviet style. Management Accounting (July): 51-56.

Paretta, R. L. and J. E. Collison. 1976. Physical distribution costs: A survey. Management Accounting (July): 45-48.

Parhizgari, A. M., L. Cramer and R. Auster. 1989. Managing excess foreign tax credits. Management Accounting (August): 28-31, 34-35.

Parker, J. N. 1995. Profits and ethics in environmental investments. Management Accounting (October): 52-53.

Parker, L. D. 1978. Management accounting and the corporate environment. Management Accounting (February): 15-20.

Parker, T. and T. Lettes. 1991. Is accounting standing in the way of flexible computer-integrated manufacturing? Management Accounting (January): 34-38.

Parker, W. R. 1968. The impact of the suspension of the 7% investment credit. Management Accounting (February): 51-52.

Parkinson, C. N. 1969. Our overheads are overhigh. Management Accounting (November): 9-11.

Parkinson, P. W. 1971. Investment decision-making: Conventional methods vs. game theory. Management Accounting (September): 13-15, 18.

Parrott, W. H. 1969. The allocation of pension costs to periods of time. Management Accounting (April): 39-42.

Parry, R. W. Jr. 1982. Defining the municipal entity. Management Accounting (September): 50-55.

Parsons, V. A. and G. A. MacDonald. 1970. Standard cost and control system. Management Accounting (November): 19-21, 24.

Partridge, R. W. 1966. Will the real variance, please, stand up. Management Accounting (November): 3-9. (Related to three variance analysis: price, usage and joint).

Partridge, R. W. 1967. A plea for more standards in cost accounting. Management Accounting (May): 8-15. (Related to the practice of ignoring the joint variance).

Pasewark, W. R. and K. S. McCabe. 1988. Preparing and maintaining a budget manual. Management Accounting (May): 33-35.

Pasquinelli, J. L. 1991. FAS 105: Industry perspective. Management Accounting (July): 41-43. (Related to financial risk).

Passage, H. D. and D. A. Fleming. 1980. An integrated approach to internal control reviews. Management Accounting (February): 29-35.

Patchin, P. J. 1972. Estimating property taxes. Management Accounting (October): 39-42.

Patterson, J. R. 1968. Decision making applications of direct cost information. Management Accounting (January): 11-22.

Pattillo, J. W. 1969. A study in instant information. Management Accounting (May): 17-20.

Pattillo, J. W. 1969. Communication through reports. Management Accounting (October): 19-22.

Pattison, D. D. and C. G. Arendt. 1994. Activity-based costing: It doesn't work all the time. Management Accounting (April): 55-61.

Pattison, D. D. and C. J. Teplitz. 1989. Are learning curves still relevant? Management Accounting (February): 37-40. (Calculation of a new learning rate after the adoption of a flexible manufacturing system. New rate % = Old rate % + (1- Old rate %)(L)(R) where: L = proportion of learning attributed solely to direct labor and R = proportion of direct labor being replaced).

Pattison, D. D., J. Caltrider and R. Lutze. 1993. Continuous process improvement at Brooktree. Management Accounting (February): 49-52.

Pattison, F. S. 1973. Accounting for behavior. Management Accounting (April): 13.

Pattinson, W. R. 1974. Excess and obsolete inventory control. Management Accounting (June): 35-37.

Parsons, R. D. 1983. Converting taxes to employee benefits. Management Accounting (October): 54-57.

Paul, T. D. 1977. Employer-sponsored life insurance: What it really costs. Management Accounting (August): 21-29.

Paulsen, N. E. 1983. Software development costs should be capitalized. Management Accounting (November): 40-42.

Pavlinko, J. L. 1993. Paperless payables at Lord. Management Accounting (July): 32-34.

Pavony, W. H. 1969. Budgeting new plant ventures. Management Accounting (March): 35-36, 41.

Peacock, E. 1988. Why erorrs occur in accounting systems. Management Accounting (August): 54-56.

Peacock, E. and P. Harsha. 1989. Auditing accounting estimates. Management Accounting (September): 31-33.

Pearson, D. A, R. E. Seiler and I. R. Weiss. 1982. Why do management accountants feel disliked? Management Accounting (March): 14-19.

Peavey, D. E. 1990. Battle at the GAAP? It's time for a change. Management Accounting (February): 31-35.

Peavey, D. E. and S. K. Webster. 1990. Is GAAP the gap to international markets? Management Accounting (August): 31-35.

Pederson, M. and G. A. Lidgerding. 1995. Pay-for-performance in a service firm. Management Accounting (November): 40-43.

Pederson, R. B. 1991. Weyerhaeuser: Streamlining payroll. Management Accounting (October): 38-41.

Peirce, R. F. 1966. Changes in management methods resulting from advanced EDP systems. Management Accounting (April): 9-15.

Peirce, R. F. 1966. A resource system for property administration. Management Accounting (December): 27-33.

Peirce, R. F. 1968. Managing an information systems activity. Management Accounting (September): 23-28.

Pelfrey, S. and C. J. Hobson. 1984. Keeping employees physically fit can be cost efficient. Management Accounting (June): 39-43.

Peloubet, M. E. 1966. Depreciation or capital allowance? Management Accounting (April): 40-42.

Pemberton, N. R., L. Arumugam and N. H. Ccea. 1996. ABM at Dayton Technologies: From obstacles to opportunities. Management Accounting (March): 20, 22, 24-27.

People are capital investments at R. G. Barry Corp. 1971. Management Accounting (November): 53-55.

Peraino, V. C. 1997. Year 2000 problem: Is your company exposed? Management Accounting (October): 38-40.

Perille, P. J. and F. J. Saathoff. 1978. Why not project financing? Management Accounting (October): 13-16, 22.

Perkins, B. D. 1982. Internal control for the small business. Management Accounting (February): 43-44, 59.

Perna, G. D. 1968. Inventory systems simulation - A case study. Management Accounting (July): 50-54.

Perna, G. D. 1972. Contractor performance measurement. Management Accounting (November): 23-24, 28.

Perry, C. 1975. Computerized estimating. Management Accounting (January): 37-42.

Perry, D. M. 1970. So you want a small computer! Management Accounting (November): 29-31.

Perry, L. and K. E. Deitemeyer. 1977. Anatomy of a socio-economic program. Management Accounting (June): 63-66.

Peters, R. D. 1972. Distributor profit measurement. Management Accounting (August): 47-48.

Petersen, R. J. 1973. Price-level changes and company wealth. Management Accounting (February): 17-20.

Peterson, C. 1984. More perils of automation fever. Management Accounting (November): 47-48.

Peterson, N. D. 1970. Error control in EDP systems. Management Accounting (November): 34-36.

Peterson, P. G. 1972. Productivity is not a dirty word. Management Accounting (September): 57-59.

Peterson, R. H. and A. Zahorsky. 1988. Telephone industry develops new cost standards. Management Accounting (December): 47-49.

Peterson, S. E. 1972. Accounting for human resources. Management Accounting (June): 19-22.

Pethick, D. W. and W. H. Berry. 1965. Standard data in work measurement. Management Accounting (October): 41.

Petravick, S. and J. Gillett. 1996. Financial reporting on the world wide web. Management Accounting (July): 26-29.

Petravick, S. and J. W. Gillett. 1998. Distributing earnings reports on the internet. Management Accounting (October): 54-56.

Petri, E. 1969. Use of capitalized cost in repeated replacement problems. Management Accounting (September): 49-53. (Related to lease versus purchase decisions).

Petri, E. 1973. Sales to controlled corporations. Management Accounting (August): 42-44.

Petri, E. 1974. Income reporting and APB opinion no. 18. Management Accounting (December): 49-52.

Petri, E. and R. Minch. 1972. Capacity variance: Responsibility and control. Management Accounting (April): 38-41.

Pflumm, R. 1993. Is mark-to-market accounting a threat to U.S. competitiveness? Management Accounting (August): 55-57.

Phelps, J. W. 1967. Federal income taxes and the return on investment concept. Management Accounting (March): 10-11.

Phillips, A. and D. E. Collins. 1990. How Borg-Warner made the transition from pile accounting to JIT. Management Accounting (October): 32-35.

Phillips, M. E., C. E. Brown and N. L. Nielson. 1990. Using expert systems for personal financial planning. Management Accounting (September): 29-33.

Phillips, T. E. and M. E. Droege. 1984. Maximizing cash in decentralized organizations. Management Accounting (August): 38-42.

Pidock, W. L. 1970. Accounting for net salvage. Management Accounting (December): 49-52.

Pierce, H. 1975. Leasing and the lessee. Management Accounting (December): 33-36.

Pillin, D. A. 1977. Credit by exception: A cash management tool. Management Accounting (July): 40-42.

Piper, R. M. 1976. Engineering standards and standard costs. Management Accounting (September): 44-46, 52. (Piper discusses standard time, time study, work sampling, and predetermined time standards based on therbligs (i.e., elements of a manual operation or task), and recommends the use of SPC in variance analysis).

Pipkin, A. 1989. The 21st century controller. Management Accounting (February): 21-25.

Pipkin, J. B. II. 1970. Put your banker to work. Management Accounting (February): 42-44.

Piron, S. F. 1980. Restoring business information controls. Management Accounting (December): 53-54.

Pirrong, G. D. 1987. New rules for long-term construction projects. Management Accounting (December): 48-52.

Pirrong, G. D. and D. Koeppen. 1993. How to avoid bankruptcy. Management Accounting (February): 35, 38-40.

Pitre, R. 1980. Toward the development of a hospital MIS profile. Management Accounting (April): 47-53.

Pittman, C. R. 1973. Organizational behavior and the management accountant. Management Accounting (July): 25-26.

Pius, W. B. 1976. Inventory writedowns to NRV: A general model. Management Accounting (May): 49-52.

Plaza, T. J. and M. M. K. Fleming. 1987. Cost account directive - An effective management tool. Management Accounting (May): 49-54. (A document used to control jobs according to tasks, schedules and budgets).

Pleak, R. E. 1977. An analysis of the FASB's treatment of foreign currency translation. Management Accounting (September): 29-32.

Plewa, F. J. and B. T. Friedlob. 1989. Are GAAP statements worth it? Management Accounting (January): 55-57. (Discussion of a continuum of reporting choices for small business. Level 1 = Cash basis. Level 2 = Federal Income Tax basis. Level 3 = Full accrual. Level 4 = Full accrual with footnote disclosures of GAAP departures. Level 5 = Full accrual GAAP statements for private companies. Level 6 = Full accrual GAAP statements for public companies).

Plewa, F. J. and G. T. Friedlob. 1989. Profile of the female CMA. Management Accounting (July): 52-54.

Poe, C. D. and R. E. Viator. 1989. A tale of two networks. Management Accounting (May): 46-49. (LANs or Xenix).

Poe, C. D., G. J. Dillon and K. Day. 1988. Replacing fixed assets in the construction industry. Management Accounting (August): 39-43.

Poe, G. D. and L. E. Mechem. 1983. How total factor productivity works. Management Accounting (June): 44-46.

Pomeroy, R. S. 1976. Credit unions: Banking by the people. Management Accounting (February): 53-54.

Pond, J. D. 1977. Capitalizing leased assets. Management Accounting (January): 45-47.

Pond, J. D. 1986. Personal financial planning. Management Accounting (December): 29-33.

Porter, G. L. and M. D. Akers. 1987. In defense of management accounting. Management Accounting (November): 58-62.

Posey, J. M. 1976. Professional schools of accountancy: A promising alternative. Management Accounting (January): 15-17.

Possett, R. W. 1980. Measuring productive costs in the service sector. Management Accounting (October): 16-24.

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

Pouliot, J. S. 1991. 401(k) plans: 'Time's on your side'. Management Accounting (April): 35.

Pouliot, J. S. 1991. Mergers in the '90s: Getting back to basics. Management Accounting (March): 24-26.

Pouliot, J. S. 1991. What a difference an hour makes. Management Accounting (May): 34-35.

Powell, R. M. 1968. Arts and sciences vs. business administration as a source of accounting staff. Management Accounting (January): 7.

Poznanski, P. J. 1994. Big help for small businesses. Management Accounting (August): 53-56. (Manufacturing technology centers or MTCs transfer advanced manufacturing technology to small and mid-sized businesses).

Prakash, S. and J. E. Cisney. 1970. Appraisal and evaluation of internal financial reports. Management Accounting (January): 19-24.

Pratt, R. R. 1971. Wanted: Management accountants for U.S. orchestras. Management Accounting (January): 24-25.

Prenger, A. J. 1972. Divisional controllership. Management Accounting (November): 29-32.

Preston, P. 1991. How to negotiate with tough people. Management Accounting (April): 49-51.

Preston, R. J. and A. M. Adamek. 1983. Who's minding the tax department? Management Accounting (May): 24-27.

Price, W. S. Jr. and E. J. Neppl. 1966. Automated inventory control. Management Accounting (October): 52-58.

Pridemore, C. 1983. Houston '83: New horizons for management accountants. Management Accounting (May): 63, 65.

Pridemore, C. 1983. Software: Expense or capitalize? Management Accounting (November): 33-36.

Pridemore, C. 1984. A new era for operating and financial management - NAA's 5th annual controller's conference. Management Accounting (January): 66-69.

Pritchett, J. C. 1975. Cost control in a logging operation. Management Accounting (September): 51-53.

Prouty, M. D. Jr. 1971. The business environment: How shall we account for it? Management Accounting (April): 18-19, 24.

Prudden, D. W. 1965. A more-informative payroll deduction register. Management Accounting (October): 37-43.

Pryor, J. 1983. What the small business owner should know about accounting. Management Accounting (May): 42-45.

Pryor, L. J. 1970. Profit planning with probabilities. Management Accounting (April): 32-35, 39.

Puerta, R. 1977. Discount rates: Adjusted for time and risk. Management Accounting (April): 35-40.

Purdy, C. R. and D. E. Ricketts. 1974. Analysis of rate, efficiency, and utilization variances. Management Accounting (November): 49-52.

Pushkin, A. B. and B. W. Morris. 1997. Understanding financial EDI. Management Accounting (November): 42-46.

Pyle, R. L. 1967. Depreciation-accounting concept or political tool? Management Accounting (February): 49-51.

Quackenbush, J. E. 1969. A comment on the undergraduate accounting curriculum. Management Accounting (April): 20.

Rabas, C. R. 1976. An accounting guide for retail land sales. Management Accounting (March): 41-42, 44.

Rabun, T. M. 1966. Accounting and labor relations. Management Accounting (January): 14-17.

Rachel, N. N. 1965. Auditing fund-raising campaigns. Management Accounting (October): 52-54.

Rachui, C. 1974. Percentage of completion accounting. Management Accounting (December): 41-44.

Raffish, N. 1991. How much does that product really cost? Management Accounting (March): 36-39.

Raiborn, C., D. Payne and C. Schorg. 1991. Takeovers: It helps to know how to play the game. Management Accounting (March): 27-32.

Raiborn, D. D. and T. A. Ratcliffe. 1979. Are you accounting for inflation in your capital budgeting process? Management Accounting (September): 19-22.

Raiborn, M. H. 1971. Systems planning for performance evaluation. Management Accounting (August): 21-23.

Raiborn, M. H., M. R. Lane and D. D. Raiborn. 1985. Accounting for 'that other' prior period adjustment. Management Accounting (July): 39-43. (Tax benefits from purchased loss carryforwards).

Rakes, H. W. 1974. Grass roots forecasting. Management Accounting (September): 38-40. (Uses a computerized step-chart based on 13 four-week accounting periods).

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.

Ranck, J. H. Jr. 1986. Avoiding the pitfalls in sales forecasting. Management Accounting (September): 51-55

Randall, R. F. 1972. Managing money at the United Nations. Management Accounting (November): 57-59.

Randall, R. F. 1972. Sports accountants: They watch team's bottom line. Management Accounting (December): 56-58.

Randall, R. F. 1972. What cost education? Management Accounting (October): 67-69.

Randall, R. F. 1973. A businessman-emeritus speaks out. Management Accounting (April): 54-56.

Randall, R. F. 1973. Job enrichment ensures savings at Travelers. Management Accounting (January): 68-69, 72.

Randall, R. F. 1973. 'Mister chairman, I have a question...' Management Accounting (March): 53-54, 62.

Randall, R. F. 1974. CASB: Developing standards for cost accounting. Management Accounting (April): 46-48.

Randall, R. F. 1974. FASB: The year for decisions. Management Accounting (January): 55-59.

Randall, R. F. 1974. Finally - Inflation accounting. Management Accounting (November): 57-59.

Randall, R. F. 1975. Accounting by SAM. Management Accounting (June): 51-53. (Motion picture production accounting).

Randall, R. F. 1975. The 43 years of Cy Marshall. Management Accounting (November): 52-55.

Randall, R. F. 1976. FASB: In the crucible. Management Accounting (April): 57-59.

Randall, R. F. 1976. More debits than credits. Management Accounting (September): 59-60. (Review of Brilloff's book).

Randall, R. F. 1978. Computer fraud: A growing problem. Management Accounting (April): 61-64.

Randall, R. F. 1978. Metcalf subcommittee: Let accountants make reforms. Management Accounting (January): 17-18.

Randall, R. F. 1979. Lee Brummet, NAA president, 1979-80. Management Accounting (July): 8-10.

Randall, R. F. 1980. Bob Donachie, NAA President 1980-81. Management Accounting (July): 12-14.

Randall, R. F. 1980. The SEC and corporate disclosure: Regulation in search of a purpose by Homer Kripke. Management Accounting (April): 56. (Review of Kripke's book).

Randall, R. F. 1982. Louis Vlasho, President, 1982-83. Management Accounting (July): 15-18, 43.

Randall, R. F. 1983. Charles T. Smith, Jr.: His goal is to help people excel. Management Accounting (July): 13-16. (NAA President 1983-84.)

Randall, R. F. 1983. Houston '83: The annual conference story. Management Accounting (September): 72-78.

Randall, R. F. 1984. Herb Seiffert: NAA President, 1984-85. Management Accounting (July): 24-27.

Randall, R. F. 1984. Seattle '84: Annual conference focuses on change. Management Accounting (May): 74-75.

Randall, R. F. 1984. Management accounting degree established in Canada. Management Accounting (June): 12.

Randall, R. F. 1984. Seattle '84: Managing change. Management Accounting (April): 63-64.

Randall, R. F. 1984. Seattle '84: The impact of change. Management Accounting (September): 59-64.

Randall, R. F. 1985. Comptroller's Comptroller: NAA president Herbert Knortz. Management Accounting (July): 20-25.

Randall, R. F. 1985. St. Louis '85: Leadership in the '80s. Management Accounting (September): 62-67.

Randall, R. F. 1986. Glen Woodson: 'Grassroots president'. Management Accounting (July): 20-23.

Randall, R. F. 1987. John Arme elected NAA president. Management Accounting (July): 16-18.

Randall, R. F. 1988. NAA President, Ernie Huband. Management Accounting (July): 18-21.

Randall, R. F. 1989. The coming crunch in employee benefits. Management Accounting (January): 18-22.

Randall, R. F. 1989. Tom O'Toole, NAA President, 1989-90. Management Accounting (July): 17-20.

Randall, R. F. 1990. Stan Pylipow, NAA President, 1990-91. Management Accounting (July): 23-25.

Randall, R. F. 1991. Don Baker, CMA, President, 1991-92. Management Accounting (July): 20-23.

Randall, R. F. 1991. IMA visits capitol hill. Management Accounting (December): 19-21.

Randall, R. F. 1992. Bob Liptak, President, 1992-93. Management Accounting (July): 24-27.

Randall, R. F. 1992. Letters to the editor. Management Accounting (November): 10-11.

Randall, R. F. 1992. Letters to the editor. Management Accounting (December): 8-13.

Randall, R. F. 1993. Leo Loiselle, President 1993-94. Management Accounting (July): 19-20, 22.

Randall, R. F. 1994. Keith Bryant, CMA President, 1994-95. Management Accounting (July): 19-22.

Randall, R. F. 1995. IMA President, 1995-96 William J. Ihlanfeldt. Management Accounting (July): 20-23.

Randall, R. F. 1996. Clair M. Raubenstine, CMA, CPA IMA President, 1996-97. Management Accounting (July): 21-24.

Randall, R. F. 1997. Mission to Macedonia. Management Accounting (December): 52-54. (Setting up a cost accounting system at a small company).

Randall, R. F. and K. Williams. 1983. Houston '83 features 'lessons of Chrysler'. Management Accounting (April): 57-58.

Raney, L. C. 1967. The staff responsibility of the MIS analyst. Management Accounting (December): 32-34.

Rao, K. J. 1979. A hardware company manages its inventory the EDP way. Management Accounting (April): 28-31.

Rao, K. J. 1979. The high price of beef: How one company accounts for it. Management Accounting (August): 37-40, 48.

Rasmussen, W. G. 1981. Alabama Gas Corp. estimates unbilled energy. Management Accounting (February): 23-27.

Ratcliffe, T. A. and P. Munter. 1981. Implementing FAS no. 33: A case example. Management Accounting (February): 44-49, 52.

Raubenstine, C. M. 1997. Harnessing the power of change. Management Accounting (November): 8, 10.

Raun, D. L. 1966. Product mix analysis by linear programming. Management Accounting (January): 3-13.

Raun, D. L. 1966. Profit planning and game theory. Management Accounting (July): 3-10.

Raun, D. L. 1966. Volume-cost analysis - The multiple regression analysis approach. Management Accounting (December): 53-55.

Rawcliffe, G. A. 1972. Accounting concepts for managerial decision-making. Management Accounting (April): 23-24, 30.

Ray, D. D. and W. W. Menke. 1970. Benefit-cost analysis: A challenge for accountants. Management Accounting (August): 7-14.

Ray, G. A. and A. D. McCallion. 1985. Accounting for computer software: The FASB approach. Management Accounting (February): 51-57.

Rayburn, L. G. 1981. Marketing costs - Accountants to the rescue. Management Accounting (January): 32-41. (Survey of Fortune 500 controllers reveals marketing costs as a long neglected area).

Rayburn, L. G. and J. M. Rayburn. 1999. Hospital survival in a managed care environment. Management Accounting (January): 50-53.

Raymond, R. H. 1966. History of the flexible budget. Management Accounting (August): 9-15.

Rechtschaffen, G. S. and J. A. Yardley. 1995. Whistleblowing and the law. Management Accounting (March): 38-41.

Reckers, P. M. J. and A. J. Stagliano. 1977. Zero-Base Budgeting. Management Accounting (November): 18-20.

Redd, R. O. 1981. The controller and energy management. Management Accounting (March): 48-51, 56.

Reddington, D. A. 1973. Control methods for small business. Management Accounting (September): 15-17, 26.

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

Reed, R. A. 1972. Consolidation accounting. Management Accounting (August): 33-34.

Reeve, J. T. 1981. Could your company pass a government contract inspection? Management Accounting (March): 52-56.

Reeves, H. B. 1967. Can my company afford a computer? Management Accounting (April): 55-56.

Rehnberg, S. M. 1995. Budgeting: Keep your head out of the cockpit. Management Accounting (July): 34-37. (Focus on flying the plane, not watching the instruments).

Reichardt, K. E. 1974. Capitalizing cost of information systems. Management Accounting (April): 39-43.

Reichardt, K. E. 1990. Ten myths for not pursuing the CMA. Management Accounting (May): 46-48.

Reichardt, K. E. and D. L. Schroeder. 1990. NAA salaries. Management Accounting (May): 18-24.

Reichardt, K. E. and D. L. Schroeder. 1992. Salaries 1991. Management Accounting (June): 24-27.

Reichardt, K. E. and D. L. Schroeder. 1994. Salaries. Management Accounting (June): 22-30. (Survey).

Reichardt, K. E. and D. L. Schroeder. 1996. Salaries 1995. Management Accounting (June): 20-22, 24, 26, 28, 30, 34.

Reichardt, K. E. and D. L. Schroeder. 1998. Salaries 1997. Management Accounting (June): 26-28, 30-35.

Reid, L. 1992. Continuous improvement through process development. Management Accounting (September): 37-44.

Reider, B. and B. Peterson. 1997. How they passed the CMA exam. Management Accounting (June): 39-42. (Survey).

Reilly, R. F. 1980. Evaluating an acquisition candidate is easier than you think. Management Accounting (January): 47-51.

Reilly, R. F. 1993. Valuing economic loss. Management Accounting (July): 44-47.

Reilly, R. F. 1998. The valuation of proprietary technology. Management Accounting (January): 45-49.

Reimers, J. M. 1965. Cost/production evaluation through "level of buoyancy" correlations. Management Accounting (September): 30-34. (Related to the learning curve).

Reimers, J. M. 1968. The functions of return on investment. Management Accounting (May): 55-59.

Reinstein, A. 1982. Improving cost allocations for auto dealers. Management Accounting (June): 52-57.

Renk, R. C. 1971. Casualty insurance: Loss control is cost control. Management Accounting (January): 42-44.

Renner, C. J. and D. Tebbe. 1998. Who is outsourcing and why? Management Accounting (July): 45-47. (Survey).

Restall, L. J. and P. Czajkowski. 1969. Computation of LIFO index: A statistical sampling approach. Management Accounting (September): 43-48.

Retz, D. J. 1973. Business combinations: Pooling or purchase? Management Accounting (February): 45-46, 50.

Revzan, H. A. 1984. A guide to auditing insurance programs. Management Accounting (April): 53-57.

Reynolds, D. 1971. Accrual accounting: For banks. Management Accounting (September): 39-41, 45.

Rezaee, Z. 1993. Careers in fraud investigation. Management Accounting (June): 46-47.

Rezaee, Z. 1994. Implementing the COSO report. Management Accounting (July): 35-37. (The Committee of Sponsoring Organizations of the Treadway Commission report Internal Control - Integrated Framework).

Rhodes, J. E. 1968. Valuing period costs in inventory under direct costing. Management Accounting (February): 25-26.

Rhoads, J. L. 1975. Tax considerations for small business. Management Accounting (January): 20-24.

Rice, E. A. 1979. Some practical applications of target prices. Management Accounting (February): 17-20.

Rice, R. 1966. Client responsibilities in management service engagements. Management Accounting (April): 16.

Rich, A. J. 1985. The controller who said 'no'. Management Accounting (February): 34-36. (Controller blew the whistle).

Rich, A. J. 1995. Understanding global standards. Management Accounting (April): 51-54.

Rich, A. J. 1996. Doing business in China: A management accountant's guide. Management Accounting (August): 22-28.

Rich, A. J., C. S. Smith and P. H. Mihalek. 1990. Are Corporate codes of conduct effective? Management Accounting (September): 34-35. (Survey of NAA members).

Richards, F. E. 1976. The multinational corporation's borrowing decision. Management Accounting (February): 51-52.

Richards, J. C. 1976. A need for communicating uncertainties. Management Accounting (February): 24-26.

Richardson, D. B. and V. Rullo. 1992. Going global. Management Accounting (June): 31-35, 38-39.

Richardson, S. E. 1969. Uniform accounting standards for government contractors. Management Accounting (January): 26-27.

Rickey, K. R. 1966. Cost of capital - Determination and use. Management Accounting (February): 14-19.

Rickey, K. R. 1969. Earnings per share: Management and the investor. Management Accounting (December): 9-11.

Rickey, K. R. 1970. Control cost accounting. Management Accounting (April): 9-13.

Ricks, C. V. 1966. Preplanning for a one-month liquidation. Management Accounting (May): 43-49.

Riener, J. 1981. Are you really managing your T&E system? Management Accounting (December): 44-48.

Riley, K. 1973. Productive hours analysis for a small shop. Management Accounting (January): 17-18.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

Rinehard, J. R. 1970. Economic purchase quantity calculations. Management Accounting (September): 18-20.

Riordan, D. A. and S. N. Cairns. 1994. Deduction of toxic waste cleanup costs may be a hazardous position. Management Accounting (February): 34-37.

Rismiller, G. H. 1970. A product line case study. Management Accounting (December): 39-41.

Ritchey, J. S. 1983. Acquisition valuation: DCF can be misleading. Management Accounting (January): 24-28.

Roach, J. D. C. 1990. Reshaping corporate America. Management Accounting (March): 21-23.

Roach, W. 1969. Management performance reporting. Management Accounting (June): 60-61.

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

Roberge, M. D. 1973. Pricing for government contractors. Management Accounting (June): 28-34.

Roberts, F. C. 1970. Accounting for multinational operations. Management Accounting (August): 20-26.

Roberts, H. K. 1966. To keep or not to keep - A record retention program. Management Accounting (April): 58-62.

Roberts, I. A. 1991. Databases: The death of a spreadsheet? Management Accounting (January): 50-51.

Robertson, E. E and D. Lockwood. 1994. Tapping the power of the PC at General Mills. Management Accounting (August): 46-47.

Robertson, L. H. 1968. Profitability commission plans relating sales compensation to profitability. Management Accounting (June): 39-45.

Robertson, L. H. and T. P. Hall. 1967. Network analysis and financial planning. Management Accounting (April): 43-46.

Robertson, W. A. 1965. Make friends with your computer. Management Accounting (November): 30-34.

Robinson, M. A. 1991. Decentralize and outsource: Dial's approach to MIS improvement. Management Accounting (September): 27-31.

Robinson, L. A. and L. E. Robinson. 1983. Steering a boat maker through cost shoals. Management Accounting (January): 60-66.

Robinson, L. A. and M. J. Alexander. 1971. Are accountants adjusting to change? Management Accounting (November): 11-14, 19.

Robinson, M. A. and D. T. Hughes. 1989. Controllership training: A competitive weapon. Management Accounting (May): 20-24. (Discussion of Monsanto's training program and a note about their emphasis on the CMA).

Robinson, M. A. and J. E. Timmerman. 1987. Vendor analysis supports JIT manufacturing. Management Accounting (December): 20-24.

Rock, M. L. and M. Sikora. 1987. Accounting for merger mania. Management Accounting (April): 20-26.

Rockness, H. O., J. D. Bazley and L. A. Nikolai. 1977. Variance analysis for pollution control. Management Accounting (January): 51-54.

Roderick, R. M. 1984. Redesigning an accounting department for corporate and personal goals. Management Accounting (February): 56-60.

Roderick, R. M. 1986. Can you still say, 'You're fired!'? Management Accounting (April): 24-29.

Rodgers, E. W. 1971. Systems education in the business school. Management Accounting (December): 35-38.

Rodgers, E. W. 1980. A report on NAA's international activities. Management Accounting (November): 52-55.

Rodgers, J. L., S. M. Comstock and K. Pritz. 1993. Customize your costing system. Management Accounting (May): 31-32.

Rogers, R. L. and J. J. Stern. 1986. When should LIFO liquidated inventories be replaced? Management Accounting (November): 53-57.

Roederer, P. D. 1977. Segment reporting: A step forward or backward? Management Accounting (October): 65-68.

Roehm, H. A., D. J. Klein and J. F. Castellano. 1991. Springing to world-class manufacturing. Management Accounting (March): 40-44. (Related to corporate culture).

Roehm, H. A., D. Klein and J. F. Castellano. 1995. Blending quality theories for continuous improvement. Management Accounting (February): 26-32. (Summary).

Roemmich, R. A., G. L. Duke and W. H. Gates. 1978. Maximizing the present value of tax savings from depreciation. Management Accounting (September): 55-57, 63.

Roenfeldt, R. L. and J. B. Henry. 1976. Lease vs. debt purchase of automobiles. Management Accounting (October): 49-54.

Roesner, P. I. 1972. The lease or buy decision in 'truck fleet' expansion. Management Accounting (January): 46-48.

Rogness, E. C. 1977. For export: Accounting expertise. Management Accounting (January): 19-20.

Rohan, R. 1996. New expectations in financial reporting. Management Accounting (July): 50.

Rollins, T. P., D. E. Stout and D. J. O'Mara. 1990. The new financial instruments. Management Accounting (March): 35-41. (STRIPS, swaps, TIGRS and ZEBRAS).

Romano, M. B. 1975. Goodwill ... A dilemma. Management Accounting (July): 39-44.

Romano, P. L. 1987. Management accounting: Manufacturing in transition - The turning point for cost management practice. Management Accounting (October): 58.

Romano, P. L. 1988. Advanced cost management system, Part I. Management Accounting (January): 63-64.

Romano, P. L. 1988. Advanced cost management systems, Part II. Management Accounting (March): 61-64.

Romano, P. L. 1990. Where is cost management going? Management Accounting (August): 53-56.

Romano, P. L. 1991. A visit to CAM-I - Part I. Management Accounting (October): 57-58.

Romano, P. L. 1991. A visit to CAM-I - Part II. Management Accounting (November): 63-64.

Romney, M. B., W. S. Albrecht and D. J. Cherrington. 1980. Red-flagging the white collar criminal. Management Accounting (March): 51-54, 57. (Note & list of Red Flags).

Roof, B. B. 1982. A personal information system checkup. Management Accounting (January): 29-35.

Roof, B. M. and C. P. Baril. 1991. How does your accounting department measure up? Management Accounting (April): 39-42. (Survey).

Rose, K. J. and J A. Hendricks. 1999. Accountants overseas. Management Accounting (January): 34-38.

Rose, T. A. 1984. Microcomputers for financial consulting. Management Accounting (February): 42-45.

Rosen, R. W. 1969. Misuse of standards in decision making. Management Accounting (January): 14-15.

Rosenzweig, K. 1985. Companies are not using FAS 33 data. Management Accounting (April): 51-57. (Financial reporting and changing prices).

Rosenzweig, K. and M. Fischer. 1994. Is managing earnings ethically acceptable? Management Accounting (March): 31-34. (Survey).

Ross, G. H. B. 1990. Revolution in management control: The JIT world can't be run by layers of supervision and control. Management Accounting (November): 23-27.

Ross, E. C. 1986. FAS 87 - What it means for business. Management Accounting (March): 20-24.

Ross, J. E. 1974. The impact of information systems. Management Accounting (August): 33-36.

Ross, R. L. 1983. Surviving a pink slip. Management Accounting (August): 44-49.

Ross, W. R. 1968. Management acceptance: Potential barrier to PERT/cost implementation. Management Accounting (January): 58-61.

Rossitch, E. and J. M. Meckler. 1973. Foreign currency exposure control. Management Accounting (July): 29-32.

Rossman, W. H. 1969. Allocation of equipment cost in the heavy construction industry. Management Accounting (November): 14-15.

Roth, H. P. 1987. New rules for inventory costing. Management Accounting (March): 32-36, 45. (Tax requirements related to inventory).

Roth, H. P. and A. F. Borthick. 1989. Getting closer to real product costs. Management Accounting (May): 28-33. (Discussion of using PC-generated spreadsheets for activity based accounting).

Roth, H. P. and A. F. Borthick. 1991. Are you distorting costs by violating ABC assumptions? Management Accounting (November): 39-42.

Roth, H. P. and C. E. Keller Jr. 1997. Quality, profits, and the environment: Diverse goals or common objectives? Management Accounting (July): 50-52, 54-55.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Roth, H. P. and T. L. Albright. 1994. What are the costs of variability? Management Accounting (June): 51- 55. (Summary).

Roth, H. P. and R. M. Brown. 1982. Post-audit capital investment using IRR and NPV models. Management Accounting (February): 29-33.

Roth, H. P., and W. J. Morse. 1983. Let's Help measure and report quality costs. Management Accounting (August): 50-53.

Roth, K. A. 1994. Theme park accounting: What do we really do all winter? Management Accounting (February): 48-51.

Rothstein, E. L. 1965. Problems in the treatment of research and development costs. Management Accounting (November): 9-12.

Rouselle, A. L. Jr. 1983. The ERTA bonus: R&D can reduce your taxes. Management Accounting (October): 72-78.

Rowlands, J. J. 1967. Formula elements of incentive contracts. Management Accounting (April): 30-37.

Rubin, K. and B. Lundstrom. 1992. Foreign sales corporations for manufacturers. Management Accounting (October): 57-60.

Ruchala, L. V. 1995. New, improved, or reengineered? Management Accounting (December): 37-41. (How to become a change champion).

Ruchala, L. V. 1997. Managing and controlling specialized assets. Management Accounting (October): 20, 22, 24, 26-27. (Discussion of transaction cost economic theory to consider asset specificity, i.e., the degree to which an asset can be redeployed to other purposes, and how it is related to capital investments, make or buy decisions, and investments in intangible and human assets. Four categories of asset specificity include site specificity, physical asset specificity, human asset specificity, and dedicated assets).

Rue, J. C., D. E. Tosh and W. B. Francis. 1988. Accounting for interest rate swaps. Management Accounting (July): 43-49.

Rue, J. C. and D. E. Tosh. 1987. Should we consolidate finance subsidiaries? Management Accounting (April): 45-50.

Rueschhoff, D. S. 1975. Inventory profits. Management Accounting (July): 15-17.

Ruhl, J. M. and S. S. Cowen. 1992. Breaking the barriers to value creation. Management Accounting (March): 44-47.

Rumble, C. T. 1983. So you still have not adopted LIFO. Management Accounting (October): 59-64, 66-67.

Runk, R. C. and R. G. Loretta. 1989. Controllers on the firing line. Management Accounting (November): 38-42.

Rupli, R. G. 1973. How to improve profits through simulation. Management Accounting (November): 16-20.

Russell, K. A. 1985. So you want to be an expert witness. Management Accounting (March): 36-39, 72.

Russell, K. A. 1997. Financial loss and valuation. Management Accounting (December): 55-56.

Russo, J. A. Jr. 1976. Input-output analysis for financial decision-making. Management Accounting (September): 22-24.

Rust, K. G. 1995. Measuring the costs of quality. Management Accounting (August): 33-37.
(Summary).

Ruud, M. and J. Deutz. 1999. Moving your company online. Management Accounting (February): 28-32.

Ryan, B. J. 1989. Reshaping finance at DEC. Management Accounting (December): 50-52.

Ryan, E. D. 1975. International tax problems and the financial officer. Management Accounting (October): 49-51.

Ryan, F., A. J. Francia and R. H. Strawser. 1973. Professional football and information systems. Management Accounting (March): 43-47.

Ryan, R. J. Jr. 1977. Leveraged leasing. Management Accounting (April): 45-46.

Sabol, T. A. 1972. Purchasing a computer. Management Accounting (October): 43-45.

Saccone, J. P. 1976. LIFO fundamentals. Management Accounting (February): 29-33.

Sackmary, S. M. 1966. Spoilage control: An accounting approach. Management Accounting (April): 51-57.

Sadhwani, A. T. and G. M. Jones. 1973. Accounting for the carrying charges on land. Management Accounting (May): 40-42.

Sadhwani, A. T. and M. H. Sarhan. 1987. Electronic systems enhance JIT operations. Management Accounting (December): 25-30.

Sadhwani, A. T. and T. Tyson. 1990. Does your firm need bar coding? Management Accounting (April): 45-48.

Sadhwani, A. T., M. H. Sarhan and D Kiringoda. 1985. Just-in-time: An inventory system whose time has come. Management Accounting (December): 36-39, 42-44.

Said, K. E. 1975. A goal-oriented budgetary process. Management Accounting (January): 31-36.

Sale, J. T. and K. B. Carroll. 1979. Tax planning tools for the multinational corporation. Management Accounting (June): 37-41.

Sale, J. T. and R. W. Scapens. 1982. The control of capital investment in divisionalized companies. Management Accounting (October): 24-29.

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

Saltz, N. L. and S D. Foster. 1994. Vive la difference. Management Accounting (May): 29. (Related to global cultures).

Samsell, L. Patrick. 1989. Why proposed change in government accounting won't work. Management Accounting (December): 38-40.

Samson, W. D. 1988. The accountant as hero. Management Accounting (July): 40-41.

Samson, W. D. 1991. Picking the perfect software package. Management Accounting (January): 47-49.

Samuelson, A. T. 1965. Accounting vs. federal regulation - Is there an emerging discipline? Management Accounting (October): 14-21.

Samuelson, A. T. 1972. The new postal service: A managerial challenge. Management Accounting (June): 11-13, 22.

Samuelson, J. L. 1988. Simplified employee pensions. Management Accounting (September): 29-31.

Samuelson, R. A. 1977. Estimating the replacement cost of inventories and cost of sales. Management Accounting (March): 29-32.

Sandbulte, A. J. 1969. Sales and revenue forecasting. Management Accounting (December): 17-23.

Sanders, G., P. Munter and T. Moores. 1994. Software - The unrecorded asset. Management Accounting (August): 57-61.

Sanderson, G. R. and I. I. Varner. 1984. What's wrong with corporate codes of conduct? Management Accounting (July): 28-31, 35.

Sandretto, S. 1993. Controlling financial instruments. Management Accounting (May): 55-61. (Survey related control of CATS, TIGRS and LYONS).

Sangeladji, M. A. 1977. Human resource accounting: A refined measurement model. Management Accounting (December): 48-52.

Sangeladji, M. A. 1979. True rate of return for evaluating capital investments. Management Accounting (February): 24-28.

Sapp, R. W. and R. E. Seiler. 1980. Accounting for performance: Stressful - But satisfying. Management Accounting (August): 29-31, 34-35.

Sarasohn, L. J. and M. S. Luehlfing. 1996. Fixed assets don't squeak. Management Accounting (October): 29-30, 33-34, 36. (Related to internal control).

Sartoris, W. 1971. Transfer pricing in a commercial bank. Management Accounting (February): 33-34, 39.

Sasaki, H. D. 1969. Planning and controlling research development costs. Management Accounting (May): 44-50.

Sauer, J. R. 1980. Psychology and accounting: The odd couple? Management Accounting (August): 14-17.

Sauers, D. G. 1986. Analyzing inventory systems. Management Accounting (May): 30-36.

Sauls, W. 1996. Leveraging the data warehouse. Management Accounting (October): 39-40, 42-43.

Sautter, W. L. 1971. Projected cash needs. Management Accounting (February): 11-16.

Savage, A. H. 1968. Management accounting in Mexico. Management Accounting (December): 45-51.

Savage, H. M. 1991. Document that spreadsheet! Management Accounting (November): 52-57.

Savidge, D. F. 1966. Analysis and measurement of administrative work - A case study. Management Accounting (March): 41-50.

Savoie, L. M. 1977. Price-level accounting, practical politics, and tax relief. Management Accounting (January): 15-18.

Sax, F. S. 1965. The lease-or-purchase decision - Present value method. Management Accounting (October): 55-61.

Scalice, R. 1996. Lights! cameras! ... accountants? Management Accounting (June): 42-46. (Accounting for visual effects).

Scally, J. V. 1966. Successful management in transportation planning and control. Management Accounting (November): 32-44.

Scarpo, J. A. Jr. 1984. Auto dealers lag in transfer pricing. Management Accounting (July): 54-56.

Schachner, L. 1967. The financial report of the diversified enterprise. Management Accounting (July): 30-32.

Schanz, W. 1969. Financial pitfalls in international operations. Management Accounting (April): 43-46.

Scheffy, H. 1998. "Cube" the power of your spreadsheet with OLAP. Management Accounting (February): 50-54. (Online analytical processing and a spreadsheet).

Schenk, R. J. 1976. Interim financial statements for contractors: A case study. Management Accounting (September): 15-18.

Scherrer, P. S. 1989. Turnarounds. Management Accounting (March): 31-35, 38-39.

Schiedler, P. L. 1981. Using accounting information to assess risk. Management Accounting (June): 38-40, 42.

Schiff, J. B. 1980. A management accounting reading guide for students. Management Accounting (January): 58-59.

Schiff, J. B. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schiff, J. B. 1985. NAA publishes new MAP statement. Management Accounting (September): 54-60. (Allocation of service and administrative costs).

Schiff, J. B. 1985. Surprise losses in quarterly earnings reports. Management Accounting (July): 52-53.

Schiff, J. B. 1986. An unusual financing source: Will it spur new disclosure rules? Management Accounting (October): 42-45. (A practice known as "carving out" subsidiaries).

Schiff, J. B. and A. I. Schiff. 1988. High-tech cost accounting for the F-16. Management Accounting (September): 43-48.

Schiff, J. B. and C. B. May. 1990. What is internal control? Who owns it? Without a clear answer, fraudulent financial reporting remains a possibility. Management Accounting (November): 37-40.

Schiff, J. B. and C. B. May. 1991. Are management reports on financial statement responsibility useful? Management Accounting (September): 41-46.

Schiff, J. B. and C. May. 1993. Finance training and development for the competitive edge. Management Accounting (April): 43-46.

Schiff, J. S. 1984. Developing concepts for management accounting: A challenge. Management Accounting (August): 57.

Schiff, M. 1972. Physical distribution: A cost analysis. Management Accounting (February): 48-50.

Schiff, M. 1976. Benefits of immediate writeoffs. Management Accounting (December): 11-12, 26.

Schiff, M. 1987. Variable costing: A closer look. Management Accounting (February): 36-39.

Schiff, M. and S. Arbesfeld. 1966. Goodwill - A make-or-buy approach. Management Accounting (August): 25-35.

Schiff, M., R. M. Campbell, L. E. Halprin and J. P. Murphy. 1982. How a division's reports can reflect inflation. Management Accounting (October): 32-35.

Schilit, W. K. 1987. Financing your business. Management Accounting (February): 50-54.

Schlag, R. C. 1979. Accounting for taxes of foreign subsidiaries - A simplified approach. Management Accounting (December): 15-19.

Schmelze, G., R. Geier and T. E. Buttross. 1996. Target costing at ITT Automotive. Management Accounting (December): 26-30.

Schmidt, R. R. 1970. Erosion of profits through asset losses. Management Accounting (December): 53-54. (Relates to employee theft).

Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).

Schmitz, M. N. 1976. Taxation of foreign exchange gains and losses. Management Accounting (July): 49-51.

Schneider, D. 1989. Shoot your inventory. Management Accounting (September): 37-39. (Using aerial photography to measure stockpiles of sand and gravel).

Schneider, H. M. and P. H. Lengemann. 1967. Optimal dividend distribution by German companies to their U. S. parent corporations. Management Accounting (February): 13-20.

Schneider, L. J. 1968. Should your company consider defense contracts? Management Accounting (February): 46-51.

Schofield, W. M. 1966. An effective internal management reporting system. Management Accounting (September): 17-26.

Scholl, R. 1973. Managing the scientific mind. Management Accounting (September): 48-50.

Schomo, R. G. 1973. Testing internal control in an EDP system. Management Accounting (April): 39-42.

Schotanus, E. L. 1971. A strategy for coping with exchange risks. Management Accounting (January): 45-49.

Schreiner, E. H. 1972. Contracted EDP in a small business. Management Accounting (July): 25-28, 46.

Schroeder, D. L. and K. E. Reichardt. 1991. Salaries 1990. Management Accounting (June): 25-31.

Schroeder, D. L. and K. E. Reichardt. 1993. Salaries 1992. Management Accounting (June): 27-35. (Survey).

Schroeder, D. L. and K. E. Reichardt. 1995. Salary survey 1994. Management Accounting (June): 24-34.

Schroeder, D. L. and K. E. Reichardt. 1997. Salaries 1996. Management Accounting (June): 20-24, 26-29.

Schroeder, W. J. Jr. 1965. Toward a documentless system of inventory control and material accounting. Management Accounting (December): 41-49.

Schroeder, W. J. Jr. 1975. EDP: Who will assess its value? Management Accounting (March): 45-48.

Schubert, R. F. 1967. Systems documentation. Management Accounting (September): 29-42.

Schuchart, J. A. and W. L. Sanders Jr. 1972. Pension fund consideration. Management Accounting (March): 49-53.

Schuckman, D. P. 1975. "How-to" look at dollar-value LIFO. Management Accounting (December): 27-30.

Schueler, R. H. 1974. The systems concept. Management Accounting (June): 33-34, 42.

Schulman, H. N. 1979. Inventory shrinkage: Is it an accounting problem? Management Accounting (August): 15-17.

Schulte, R. G. 1975. One more time: Direct costing versus absorption costing. Management Accounting (November): 11-14.

Schultz, G. V. 1974. Financial systems development. Management Accounting (February): 23-26.

Schulze, M. E. 1973. An interim billing system. Management Accounting (November): 45-47, 51.

Schwab, C. E. 1990. T&E: What are the tax consequences? Management Accounting (August): 41-43.

Schwab, R. J. 1975. A contribution approach to transfer pricing. Management Accounting (February): 46-48.

Schwallie, E. H. and A. Martinez. 1987. Managing in a high inflationary environment. Management Accounting (October): 21-24.

Schwan, E. S. 1974. Process costing via reaction accounting. Management Accounting (September): 45-50. (Process costing presented in terms of chemical reaction processes).

Schwarzbach, H. R. 1980. A current overview of the MIS audit. Management Accounting (July): 23-26.

Schwarzbach, H. R. 1985. The impact of automation on accounting for indirect costs. Management Accounting (December): 45-50.

Schwarzbach, H. R. and R. G. Vangermeersch. 1983. Why we should account for the 4th cost of manufacturing. Management Accounting (July): 24-28. (Machine costs are charged to products based on machine hours).

Schweikart, J. A. 1981. We must end consolidation of foreign subsidiaries. Management Accounting (August): 15-18.

Scousen, K. F. 1971. A format for reporting segment profits. Management Accounting (June): 15-20.

Scudiere, P. M. 1980. Justifying proposals to save energy. Management Accounting (March): 42-49.

Seals, D. and J. Hales. 1992. Safety in numbers. Management Accounting (May): 45-48. (Related to cost savings resulting from safety programs).

Seaton, L. Jr. 1970. Standard costing developments and applications. Management Accounting (July): 65-67.

Secrest, F. G. 1966. From bookkeeping to decision theory. Management Accounting (December): 3-9.

Seed, A. H. 1984. Cost accounting in the age of robotics. Management Accounting (October): 39-43.

Seed, A. H. 1990. Improving cost management. Management Accounting (February): 27-30.

Seed, A. H. III. 1970. The rational abuse of accounting information. Management Accounting (January): 9-11.

Seed, A. H. III. 1976. Utilizing the funds statement. Management Accounting (May): 15-18.

Seed, A. H. III. 1980. Strategic planning: The cutting edge of management accounting. Management Accounting (May): 10-16.

Seed, A. H. III. 1981. The impact of inflation on internal planning and control. Management Accounting (October): 73.

Seglund, R. and S. Ibarreche. 1984. Just-in-time: The accounting implications. Management Accounting (August): 43-45.

Seider, R. J. 1969. Concern over opinions of the accounting principles board. Management Accounting (March): 15-16.

Seidman, A. G. 1970. Conglomerates and the Federal Trade Commission. Management Accounting (April): 21-23.

Seidner, A. G. 1990. Investing excess working capital. Management Accounting (March): 24-27.

Seidner, A. G. 1991. FDIC insurance changes: How will they affect investors? Management Accounting (October): 35-37.

Seifried, J. F. and W. H. Schatz. 1970. Accounting control of government contract and commercial program activity. Management Accounting (March): 38-44.

Seiler, R. E. and R. W. Sapp. 1979. Just how satisfied are accountants with their jobs? Management Accounting (March): 18-21.

Selander, J. P. and K. F. Cross. 1999. Process redesign: Is it worth it? Management Accounting (January): 40-44. (The authors discuss three tools: process mapping, value analysis and the half-life principle).

Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.

Selto, F. H. and D. W. Jasinski. 1996. ABC and high technology: A story with a moral. Management Accounting (March): 37-40.

Senna, D. J. 1982. Understanding troubled debt restructuring. Management Accounting (February): 26-28, 49.

Serio, L. E. Jr. 1992. Dangerous connections. Management Accounting (August): 52-53. (Related to computer viruses etc.).

Severance, J. and R. R. Bottin. 1979. Work-in-process inventory control through data base concepts. Management Accounting (January): 37-41.

Sexton, R. E. 1968. The accountant's role in management - A company's experience. Management Accounting (December): 11-12.

Shafton, R. M. 1981. Why corporations need an annual legal review. Management Accounting (November): 66-69.

Shamberg, S. C. 1987. Can controllers avoid legal problems? Management Accounting (March): 18-19, 22-24.

Shanda, L. P. 1992. Intangible assets: To amortize or not? Management Accounting (December): 39-42.

Shannon, D. S. and W. T. Stevens. 1983. How debt refunding can cause decision conflicts. Management Accounting (December): 40-44.

Sharav, I. 1978. Cost justification under the Robinson-Patman Act. Management Accounting (July): 15-22.

Sharman, P. A. 1992. Frame breaking. Management Accounting (September): 52-55. (New cost management techniques require radical out-of-the-box thinking).

Sharp, D. 1970. The effect of direct costing on the relative size of financial ratios. Management Accounting (November): 14-18.

Sharp, D. and L. F. Christensen. 1991. A new view of activity-based costing. Management Accounting (September): 32-34.

Sharp, H. E. 1973. Control and management of indirect expenses. Management Accounting (February): 21-25.

Sharp, N. and K. Milani. 1977. Hospital budgeting. Management Accounting (March): 49-52.

Shashua, L., Y. Goldschmidt and D. Shadmon. 1975. Control charts for citrus packing plants. Management Accounting (March): 19-21.

Shaub, H. J. 1978. Transfer pricing in a decentralized organization. Management Accounting (April): 33-36, 42.

Shaub, L. N. 1975. Minimum required payment of estimated federal income tax. Management Accounting (August): 39-42.

Shea, E. T. 1972. Unmeasured direct-labor payment plan. Management Accounting (October): 27-28.

Shea, J. E. and I. K. Kleinsorge. 1994. TQM: Are cost accountants meeting the challenge? Management Accounting (April): 65-67.

Shearer, L. L. 1967. Direct costing for sales pricing and profit planning. Management Accounting (July): 17-23.

Sheehy, J. A. and L. Schlitt. 1991. SFAS No. 96: The new age of tax accounting. Management Accounting (October): 50-53.

Sheldahl, T. K. 1980. Toward a code of professional ethics for management accountants. Management Accounting (August): 36-40.

Sheldahl, T. K. 1986. Ethical dilemmas in management accounting. Management Accounting (January): 34-41.

Shelton, F. A. and J. C. Bailes. 1986. How to create an electronic spreadsheet budget. Management Accounting (July): 40-47.

Shen, P. 1980. Cash flow budgeting for the importer. Management Accounting (September): 33-35.

Shenkir, W. G. 1990. A perspective from education: Business ethics. Management Accounting (June): 30-33.

Sherman, H. D. 1998. Generate increased service profits with MBB. Management Accounting (January): 34-36, 38, 40, 42-44. (Multidimensional balanced benchmarking).

Sherry, G. and R. Vinning. 1995. Accounting for perestroika. Management Accounting (April): 42-46.

Sheshai, K. M. E., G. B. Harwood and R. H. Hemanson. 1977. Cost volume profit analysis with integer goal programming. Management Accounting (October): 43-47.

Shiflett, A. D. 1983. How we automated our accounting department. Management Accounting (June): 34-38.

Shim, E. and E. F. Sudit. 1995. How manufacturers price products. Management Accounting (February): 37-39. (70% of the 141 companies surveyed used full cost-based pricing).

Shinneman, W. J. 1968. Product evaluation using the assigned-value approach. Management Accounting (May): 35-40.

Shipley, K. and R. Engle. 1982. We need more Ph.D.s in accounting. Management Accounting (November): 36-40.

Shirley, R. E. 1978. Measuring performance of a university accounting department. Management Accounting (December): 51-53.

Shirley, T. 1981. The leveraged ESOP as a financing tool. Management Accounting (July): 49-52.

Shivaswamy, M. K. and G. F. Hanks. 1986. Accounting education: How students view a career in management accounting. Management Accounting (November): 32-33.

Shoemaker, C. and B. Hook. 1970. Developing bidding factors for a quality assurance department. Management Accounting (January): 41-44.

Shopoff, R. W. and W. R. Jack. 1967. Organizing, staffing and operating the information services function. Management Accounting (October): 3-8.

Shultis, R. L. 1967. Are there real-time financial statements in your future? Management Accounting (August): 13-22.

Shultis, R. L. 1969. Must accountants' writing be so dull? Management Accounting (October): 23-25.

Shultis, R. L. and K. Williams. 1982. NAA profiles SEC's Shad. Management Accounting (September): 26-31.

Shultis, R. L. and K. Williams. 1983. L. Edmund Rast: A management accountant who dialed the right numbers. Management Accounting (April): 18-23.

Shuster, H. L. and P. D. Warner. 1984. Micros for small business: The time is now. Management Accounting (March): 45-48.

Sias, C. P. 1970. Financial communication with graphics. Management Accounting (April): 40-42.

Sias, R. G. 1985. Pricing bank services. Management Accounting (July): 48-50, 59.

Sibley, A. M. and C. T. Rini. 1974. How often should you pay dividends? Management Accounting (November): 40-42, 45.

Sibley, A. M. and G. L. Waddle. 1977. The liquidation alternative in business planning. Management Accounting (September): 33-35.

Siebers, T. 1985. Accounting for commodity futures. Management Accounting (April): 42-47, 57.

Siegel, G. and C. S. Kulesza. 1995. Encouraging change in accounting education. Management Accounting (May): 19-23.

Siegel, G. and C. S. Kulesza. 1996. The coming changes in management accounting education. Management Accounting (January): 43-47.

Siegel, G. and C. S. Kulesza. 1996. The practice analysis of management accounting. Management Accounting (April): 20-22, 24, 26, 28.

Siegel, G. and J. E. Sorensen. 1994. What corporate America wants in entry-level accountants. Management Accounting (September): 26-31.

Siegel, P. H., M. E. Dubke and J. T. Rigsby. 1992. How useful is the CMA?: 88% say it will have a positive impact on their careers. Management Accounting (April): 43-45.

Siers, H. L. 1990. Enriching the corporate ethics environment. Management Accounting (April): 49-52.

Siers, H. L. 1990. Past Presidents on ethics. Management Accounting (June): 23-29.

Siers, H. L. and J. K. Blyskal. 1987. Risk management of the internal audit function. Management Accounting (February): 29-35.

Siers, H. L. and R. B. Sweeney. 1992. Ethics and the CMA: Ethics is the foundation of the CMA program. Management Accounting (April): 47-50.

Sihan, P. A. 1982. Management accounting research. Management Accounting (September): 38-42.

Silk, S. 1998. Automating the balanced scorecard. Management Accounting (May): 38-40, 42-44. (Summary).

Silvern, D. H. 1969. Product opportunity analysis. Management Accounting (February): 44-46.

Silvern, D. H. 1975. The venture: A basis for accounting theory. Management Accounting (February): 27-31, 45.

Silvern, D. H. and D. J. Toal. 1967. EDP - Choosing a partner. Management Accounting (April): 57-60.

Simmons, P. G. 1965. Performance reporting as a means of labor cost control. Management Accounting (October): 32-36.

Simms, C. A. Jr. 1979. Summarizing the Foreign Earned Income Act of 1978. Management Accounting (August): 32-36.

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

Simpsen, M. H. 1966. Product cost finding is of continuing importance. Management Accounting (February): 19-21.

Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.

Singh, P. S. and G. L. Chapman. 1978. Is linear approximation good enough? Management Accounting (January): 53-55.

Singhvi, S. 1983. What is the real bottom line? Management Accounting (February): 24-27.

Singhvi, S. S. 1968. Corporate financial disclosure: Nature and media. Management Accounting (November): 15-17.

Singhvi, S. S. and R. J. Lambrix. 1984. Investment versus financial decisions. Management Accounting (March): 54-56.

Singhvi, V. 1995. Reengineering the payables process. Management Accounting (March): 46-49.

Sisco, A. F. Jr. 1973. Overhead variance analysis and corrective action. Management Accounting (October): 45-47, 51.

Sissel, D. D. 1994. Continuous quality improvement at ACME printing. Management Accounting (January): 53-55.

Skertich, J. M. and W. C. Hickerson. 1972. Record retention program. Management Accounting (February): 23-28, 37.

Skigen, M. R. and E. K. Snyder. 1968. It pays to pay: Accepting section 531 penalties may be sound economics. Management Accounting (August): 49-51.

Skinner, A. 1971. Accounting for R& D costs. Management Accounting (May): 29-30, 33.

Skinner, R. 1998. Are you really managing your corporate resources? Management Accounting (August): 31-32, 34,36. (Managing human resources).

Skinner, R. 1998. Are you really managing your corporate resources? (Part 2). Management Accounting (September): 22-27. (Managing fixed assets).

Skinner, R. C. 1994. Beware an accounting confidence trick. Management Accounting (June): 48-49. (Related to the story of Joe and his rack of peanuts that appears in many editions of Horngren's Cost Accounting textbook).

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

Skousen, K. F. and B. E. Needles Jr. 1969. A conceptual framework for analyzing and evaluating managerial decisions. Management Accounting (January): 9-11, 15.

Skousen, K. F. and R. K. Zimmer. 1970. Controllership obsolescence: Fact or fiction. Management Accounting (June): 20-23. (A survey of controllers).

Slater, N. 1977. Matching future cash payments to current revenue. Management Accounting (August): 19-20.

Slaybaugh, C. J. 1971. Inventory management program. Management Accounting (July): 13-17, 22.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Slepian, S. L. 1985. How a proposed accounting change threatened an industry. Management Accounting (November): 47-51. (Proposed change in accounting for growing crops in Hawaii).

Slipkowsky, J. N. 1986. IASC chairman Kirkpatrick on international standards. Management Accounting (October): 27-31.

Slipkowsky, J. N. 1988. The Volvo way of financial reporting. Management Accounting (October): 22-26.

Slipkowsky, J. N. 1993. Is Japan the key to our future? Management Accounting (August): 27-30.

Sloan, S. B. 1981. How Milliken measures training program effectiveness. Management Accounting (July): 37-41.

Slutzker, D. R. 1969. A proposal to computerize the accounting system. Management Accounting (September): 23-28.

Smalls, I. S. 1973. Hospital cost controls. Management Accounting (March): 17-20.

Smedberg, D. G. 1995. Shadow accounting for investment sweeps. Management Accounting (July): 46-49. (Sweep services move funds out of commercial checking accounts to overnight or short-term investments).

Smith, A. F. 1978. Temporal method: temporary mode? Management Accounting (February): 21-26.

Smith, C. H. and R. A. Lanier. 1970. The audit of management: Report on a field study. Management Accounting (June): 24-26, 46.

Smith, C. J. Jr. 1973. The class life system. Management Accounting (August): 45-48, 55.

Smith, C. O. and G. F. Jasper. 1972. Using the computer in audit work. Management Accounting (October): 34-38, 42.

Smith, C. S. 1997. 25 years of IMA certification programs and growing. Management Accounting (June): 38.

Smith, C. T. Jr. 1969. Accounting for poultry projects. Management Accounting (January): 48-52.

Smith, D. C. 1995. How to murder material costs with ABC. Management Accounting (January): 41-43.

Smith, D. R. 1970. Recognition, validation and processing of accounts payable. Management Accounting (August): 39-41.

Smith, G. L. 1984. Accounting for PACs. Management Accounting (July): 58-62. (Accounting and reporting requirements for political action committees).

Smith, G. L. 1986. Improving productivity in the controller's organization. Management Accounting (January): 49-51.

Smith, G. L. and T. J. O'Larnic. 1984. Estimating accounting reserves with quantitative methods. Management Accounting (November): 59-62.

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, H. L. 1973. The natural Christmas tree industry. Management Accounting (December): 9-11, 27.

Smith, J. F. and A. Mufti. 1985. Using the relational database. Management Accounting (October): 43-47, 50, 54.

Smith, J. J. 1966. Machine hours in an absorption cost system. Management Accounting (February): 55-61.

Smith, J. L. 1978. An alternative method for income tax allocation. Management Accounting (July): 46-50.

Smith, J. L. 1978. Needed: Improved pension accounting and reporting. Management Accounting (May): 43-46.

Smith, J. L. 1981. Improving reported earnings. Management Accounting (September): 49-52.

Smith, K. L. 1966. A regulatory view of the tax allocation controversy. Management Accounting (September): 57-62.

Smith, L. L. 1983. Using labor information to measure productivity. Management Accounting (June): 47-49.

Smith, M. 1994. Managing your ABC system. Management Accounting (April): 46-47.

Smith, M. 1997. Innovation drivers for competitive advantage. Management Accounting (August): 34-35.

Smith, P. F. 1970. Deferred compensation plans after the 1969 tax reform act. Management Accounting (July): 21-24, 28.

Smith, R. B. 1989. Competitiveness in the 90's. Management Accounting (September): 24-29. (Related to changes at General Motors).

Smith, R. B. 1990. Ethics in business: An essential element of success. Management Accounting (June): 50.

Smith, S. L. 1996. A vision for change. Management Accounting (August): 47-50.

Smith, W. N. and G. F. Reichenbach. 1967. Maintenance material inventory control. Management Accounting (August): 49-53.

Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.

Snavely, H. J. 1987. Needed: An accounting constitution. Management Accounting (May): 43-47.

Snavely, H. J. and L. M. Walther. 1983. Earnings and the FASB - For better or worse? Management Accounting (February): 28-32.

Snellgrove, W. F. 1971. A cost accounting system for service companies. Management Accounting (February): 35-39. (System used by Blue Cross and Blue Shield.)

Snelling, D. E. 1969. Short-term investment of excess cash. Management Accounting (January): 31-35.

Snyder, D. R. 1971. Cost analysis and control of RDT&E projects. Management Accounting (September): 42-45.

Soldofsky, R. M. 1966. A model for accounts receivable management. Management Accounting (January): 55-58.

Sollenberger, H. and A. A. Arens. 1973. Assessing information systems projects. Management Accounting (September): 37-42.

Sollenberger, H. M. 1970. Management information systems: A charge to users and cost control. Management Accounting (November): 25-28, 40.

Sollenberger, H. M. 1976. Financial planning and control for political campaigns. Management Accounting (June): 31-37.

Sollenberger, H. M. 1977. A cost accounting framework for EDP management. Management Accounting (October): 48-56.

Solodar, D. J. 1987. What the New York stock exchange is doing about insider trading. Management Accounting (November): 22-25.

Solomon, K. I. 1966. Some explanatory notes on joint-product costing. Management Accounting (November): 45-47.

Sorensen, L. F. 1990. Appraisals at Weyerhaeuser: Improving staff performance. Management Accounting (July): 42-47.

Soroosh, J. 1988. Why accountants oppose IRS access to work papers. Management Accounting (June): 44-49.

Sourwine, D. A. 1989. Cost accounting: Does your system need repair? Management Accounting (February): 32-36. (Discussion of how private companies can use the CASB standards).

Sourwine, D. A. 1991. Cost accounting standards: Putting the pieces together. Management Accounting (July): 44-49.

Sourwine, D. A. 1994. CASB: Is it doing the job? Management Accounting (January): 39-43.

Southerland, E. W. 1974. Financial personnel recruitment. Management Accounting (December): 17-18, 28.

Spacek, L. 1969. Umpiring the earnings per share results. Management Accounting (March): 9-14.

Sparks, R. C. 1987. How to survive a business divorce. Management Accounting (April): 42-44.

Spiceland, J. D. and H. C. Zaubrecher. 1977. The usefulness of human resource accounting in personnel selection. Management Accounting (February): 29-30.

Spiegel, R. S. 1967. Information needs for competing companies. Management Accounting (August): 8-12.

Spiegel, R. S. 1974. The accountant, the marketing manager and profit. Management Accounting (January): 18-20, 36.

Spoede, C., E. O. Henke, and M. Umble. 1994. Using activity analysis to locate profitability drivers. Management Accounting (May): 43-48.

Sprague, R. H. Jr. 1972. System support for a financial planning model. Management Accounting (June): 29-34.

Sprigg, W. T., A. Hanson and L. Steffens. 1976. Controlling and tracking unit costs. Management Accounting (November): 47-54.

Springle, H. J. 1978. Evaluating sources of capital for minority enterprises. Management Accounting (March): 24-26.

Sprinkle, R. D. and W. E. Hall Jr. 1979. How to cope with reverse discrimination in executive benefit plans. Management Accounting (August): 41-44.

Sprohge, H. and C. J. Burt II. 1994. Dodging the S corporation's silver bullet. Management Accounting (December): 34-35, 38-40.

Sprohge, H. and P. Stein. 1994. Government contractors: Target your accounting systems for profits. Management Accounting (January): 32-35, 38.

Sprtel, F. J. 1976. Employee retirement income security act. Management Accounting (March): 15-16.

Squires, J. W. IV. 1984. The perfect fit: Minicomputers and medium-sized companies. Management Accounting (July): 42-48.

Staats, E. B. 1968. Information needs in an era of change. Management Accounting (October): 11-15.

Staats, E. B. 1969. Uniform cost accounting standards in negotiated defense contracts. Management Accounting (January): 21-25.

Staats, E. B. 1972. The role of the accountant in the 70's. Management Accounting (April): 13-14, 19.

Staats, E. B. 1975. The history of standard no. 409. Management Accounting (October): 21-23, 26.

Stafford, V. J. 1968. Asset base for performance evaluation. Management Accounting (February): 21-25. (Related to choosing the denominator for the ROI calculation).

Stallman, J. C. 1971. Reducing the cost of cost control. Management Accounting (July): 59-62.

Stambaugh, D. M. 1974. Imputed opportunity costs. Management Accounting (December): 39-40.

Stanga, K. G. and J. J. Benjamin. 1978. Information needs of bankers. Management Accounting (June): 17-21.

Stanton, R. and E. A. Drury. 1981. Forecasting at Hewlett-Packard: Finding a better way. Management Accounting (June): 45-49.

Statt, C. W. 1969. The annual report: How much does it really cost? Management Accounting (March): 17-18.

St. Bernard, A. R. 1967. Continuing education - The answer to the challenge of change. Management Accounting (June): 14-15.

Steakley, M. E. 1979. Inflation accounting techniques: How they compare. Management Accounting (September): 16-18.

Stec, S. 1987. Accounting for start-up costs. Management Accounting (November): 68.

Stec, S. 1987. To convert or not to convert. Management Accounting (August): 40. (Converting to machine hours).

Stec, S. 1987. What are some of the applications of bar code technology? Management Accounting (July): 53.

Stec, S. 1988. Implementing a cost control system. Management Accounting (February): 65.

Stec, S. 1988. Manufacturing control through bar coding at Target Products. Management Accounting (April): 47.

Steedle, L. F. 1988. Has productivity measurement outgrown infancy? Management Accounting (August): 15.

Steimer, T. E. 1990. Activity-based accounting for total quality. Management Accounting (October): 39-42. (Assigning home office or corporate overhead to business units).

Stein, P. 1990. Defense contractors ask the CASB: What is an accounting change? Management Accounting (October): 53-55.

Stephens, A. P. 1968. Merger/acquisition valuation approaches. Management Accounting (April): 14-20.

Stephens, H. V. 1972. A profit-oriented marketing information system. Management Accounting (September): 37-42.

Stephens, H. V. 1976. Efficiency and effectiveness. Management Accounting (January): 41-42.

Stephenson, J. C. and H. Smith. 1974. A new marketing information system. Management Accounting (August): 11-14.

Stern, H. L. 1988. Planning for the corporate alternative minimum tax. Management Accounting (March): 44-47.

Stern, H. L. 1988. The new passive activity regulations. Management Accounting (June): 37-40.

Stern, H. L. 1988. The new statement on accounting for income taxes. Management Accounting (April): 56-59.

Stern, R. D. 1980. Accounting for intracompany inventory transfers. Management Accounting (September): 41-44.

Steward, R. G. and K. H. Foote. 1971. Just where do accountants come from? Management Accounting (April): 55-57.

Stewart, K. 1995. On the fast track to profits. Management Accounting (February): 44-50. (Use of ratio analysis).

Stewart, N. R. 1994. Tooling up. Management Accounting (October): 55-58. (Related to protecting your job).

Stevens, G. N. 1975. Accounting for local community theater groups. Management Accounting (January): 16-19.

Stevens, R. 1974. Product line cash income: A reliable yardstick. Management Accounting (November): 46-48.

Stevenson, W. C. 1970. An information model for scrap control. Management Accounting (September): 38-40, 47.

Stivers, B. P., T. J. Covin, N. G. Hall and S. W. Smalt. 1998. How nonfinancial performance measures are used. Management Accounting (February): 44, 46-49.

Stock, W. 1982. Using time-share models in the controller's function. Management Accounting (February): 50-53.

Stock, W. 1995. Church reporting made easy. Management Accounting (March): 56-59.

Stockdale, J. L. 1984. Do accountants make good small business owners? Management Accounting (November): 55-58.

Stoddard, F. D. 1978. The accountant's role in management. Management Accounting (July): 42-45.

Stolte, M. D. 1994. Pension fund management: A controller's perspective. Management Accounting (May): 49-55.

Stone, L. E. 1968. Microfilm's neglected potential for service. Management Accounting (March): 48-50.

Stone, M. S. 1983. Can multiemployer plans fit into FASB pension proposals? Management Accounting (November): 71-74.

Stone, P. F. 1989. GASP: Generally accepted speaking principles. Management Accounting (September): 34-36.

Stone, S. R. 1994. Selecting fixed asset and capital project management software for multinationals. Management Accounting (May): 24, 26-28.

Stoughton, W. V. 1978. Bringing up management accountants. Management Accounting (June): 55-59.

Stout, D. E., M. J. Liberatore and T. F. Monahan. 1991. Decision support software for capital budgeting. Management Accounting (July): 50-53.

Stout, D. E., S. Laibstain an L. P. Bailey. 1988. Managing off-balance-sheet financing. Management Accounting (July): 32-39.

Strand, J. 1998. Automating JC Penney's travel expense management on the web. Management Accounting (June): 49-53.

Stratton, W. O. 1993. ABC: An all-purpose solution for financial reporting. Management Accounting (May): 44-49.

Strawser, R. H., J. P. Kelly and R. T. Hise. 1982. What causes stress for management accountants? Management Accounting (March): 32-35.

Strecker, M. F. 1971. Accounting for the not-for-profit organizations. Management Accounting (August): 33-36, 40.

Strickland, D. G. 1980. How an investment banker prepares a company for a tender offer. Management Accounting (February): 26-28.

Strischek, D. 1983. How to determine the value of a firm. Management Accounting (January): 42-49.

Strupeck, C. D., K. Milani and J. E. Murphy III. 1993. Financial management at Georgia Tech. Management Accounting (February): 58-63.

Struzziero, R. E. 1971. Computer application by concrete block manufacturer. Management Accounting (May): 34-38.

Stubbs, A. W. G. 1968. The impact of computers on the controllership function. Management Accounting (March): 45-47.

Stuck, W. B. 1966. Interstate telephone service - A case of cost allocation. Management Accounting (August): 15-17.

Stutler, D. C. 1972. Cost accounting for sand castings. Management Accounting (April): 27-30.

Sughrue, R. N. 1988. Issues of taxation in a nonprofit environment. Management Accounting (August): 57-60.

Sullivan, G. E. 1971. Modeling the university budget. Management Accounting (November): 47-51.

Sullivan, W. G. and J. M. Reeve. 1988. Xventure: Expert systems to the rescue. Management Accounting (October): 51-58. (Related to investments in new technology).

Sullivan, W. J. 1972. Budget reports at YSU. Management Accounting (August): 43-46.

Summers, E. L. 1969. Accountants productivity increases in a computer-dependent organization. Management Accounting (April): 28-30.

Sundblad, H. A. 1975. Automobile leasing. Management Accounting (March): 53-54.

Sundem, G. L., D. Z. Williams and J. F. Chironna. 1990. The revolution in accounting education. Management Accounting (December): 49-53.

Sutton, T. G. 1982. Management accounting needs a data base. Management Accounting (March): 38-40.

Suver, J. D. and B. R. Neumann. 1977. Patient mix and breakeven analysis. Management Accounting (January): 38-40.

Suver, J. D. and B. R. Neumann. 1978. Capital budgeting for hospitals. Management Accounting (December): 48-50, 53.

Suver, J. D. and F. T. Helmer. 1979. Developing budgetary models for greater hospital efficiency. Management Accounting (July): 34-36, 39.

Swalley, R. W. 1974. The benefits of direct costing. Management Accounting (September): 13-16.

Swalley, R. W. 1984. Managing your inventory: New use for an old tool. Management Accounting (May): 52-56. (Day's cost of sales in inventory (DCSI)).

Swaminathan, K. 1998. Surviving Y2K in mainframe enterprise computing. Management Accounting (September): 44-47.

Swann, D. M. 1986. Where did the inventory go? Management Accounting (May): 27-29.

Sweeney, R. B. 1965. Business use of linear programming. Management Accounting (September): 39-47.

Sweeney, R. B. 1989. Executive summary: The report of the national commission on fraudulent reporting. Management Accounting (March): 17-21.

Sweeney, R. B. 1989. PC: What did we earn last year? Management Accounting (October): 31-35. (Discussion of natural language processing).

Sweeney, R. B. and H. L. Siers. 1990. Survey: Ethics in corporate America. Management Accounting (June): 34-35, 38-40.

Sweeney, R. B. and J. M. Lukawitz. 1991. Bartering - An ancient concept revived. Management Accounting (November): 43-46.

Sweeney, R. B. and J. W. Mays. 1997. ABM lifts bank's bottom line. Management Accounting (March): 20-22 and 24-26.

Swenson, D. W. 1998. Managing costs through complexity reduction at Carrier Corporation. Management Accounting (April): 20-22, 24, 26-28.

Swenson, D. W. and D. L. Flesher. 1996. Are you satisfied with your cost management system? Management Accounting (March): 49-53. (Survey).

Swieringa, R. J. 1975. A behavioral approach to participative budgeting. Management Accounting (February): 35-39.

Swigart, J. A. 1975. Corporate acquisitions: Taxable or tax-free? Management Accounting (November): 40-42.

Switzer, G. J. 1994. A modern approach to retail accounting. Management Accounting (February): 55-58.

Switser, J. 1997. Trends in human resources outsourcing. Management Accounting (November): 22-24, 26-27.

Swyers, W. E. 1965. A computerized approach to timekeeping. Management Accounting (October): 25-31.

Swyers, W. E. 1966. Employee compensation accounting in a total information system. Management Accounting (July): 11-19.

Swyers, W. E. 1968. Integrated information systems and the corporate controllership function. Management Accounting (October): 18-21.

Tallent, W. J. 1974. Cash management: A case study. Management Accounting (July): 20-24.

Tallia, C. P. D., M. T. Judd and D. D. Pattison. 1996. GAPV: A new approach to joint venture investments. Management Accounting (August): 40-42, 44-46. (The generalized adjusted present value method).

Tang, R. Y. W. 1992. Transfer pricing in the 1990s. Management Accounting (February): 22-26.

Tang, R. Y. W., C. K. Walter and R. H. Raymond. 1979. Transfer pricing - Japanese vs. American style. Management Accounting (January): 12-16.

Tanju, M. N. and K. J. Mory. 1982. How South Central Bell handles inflation accounting. Management Accounting (July): 54-58.

Tatikonda, L. U. 1987. Production managers need a course in cost accounting. Management Accounting (June): 26-29.

Tatikonda, L. U. 1992. Promoting the CMA: How one professor led 18 students on the CMA track. Management Accounting (April): 64-66.

Tatikonda, L. U. 1993. JIT can save accounting education. Management Accounting (December): 53-55. (Uses a fishbone diagram to identify the causes of quality problems in accounting education).

Tatikonda, L. U. and R. J. Tatikonda. 1998. We need dynamic performance measures. Management Accounting (September): 49-53. (Summary).

Tatikonda, L. U., D. O'Brien and R. J. Tatikonda. 1999. Succeeding with 80/20 rule. Management Accounting (February): 40-44. (Discussion of a company that tried ABC and dropped it for the Pareto 80/20 rule and JIT).

Taussig, R. A. and W. L. Shaw. 1985. Accounting for productivity: A practical approach. Management Accounting (May): 48-52.

Taylor, D. H. 1968. Technological or economic obsolescence: Computer purchase vs. lease. Management Accounting (September): 49-52.

Taylor, J. 1999. Fitting enterprise software in smaller companies. Management Accounting (February): 36-39.

Taylor, J. M. 1968. Pitfalls and your first computer. Management Accounting (March): 15-22.

Taylor, J. R. 1978. Liquidation of LIFO inventories. Management Accounting (April): 13-16.

Teck, A. 1970. Financial planning in nations with fluctuating currencies. Management Accounting (January): 25-28.

Teck, A. 1978. Beyond FAS no. 8: Defining other exposures. Management Accounting (December): 54-57.

Templeton, J. W. 1992. 59 year old grandfather, CMA. Management Accounting (April): 46.

Terborgh, E. 1969. Evaluation of investment center performance. Management Accounting (March): 42-46.

Terbrueggen, J. E. 1986. Can a central cash pool work for transfer pricing? Management Accounting (July): 31-33.

Terre, N. C., D. W. Warnke and A. P. Ameiss. 1973. Cost/benefit analysis of public projects. Management Accounting (January): 34-37.

Test, D. L., J. D. Hawley and M. F. Cortright. 1987. Determining strategic value. Management Accounting (June): 39-42.

Tewes, J. A. 1976. Valuing bank funds for allocation and pricing decisions. Management Accounting (November): 27-33.

Thomas, D. R. 1969. On reliability strategy in electronic data processing. Management Accounting (January): 39-42.

Thomas, D. R. 1970. Data processing service bureaus. Management Accounting (March): 25-27, 34.

Thomas, M. F. and J. T. Mackey. 1994. Activity-based cost variances for just-in-times. Management Accounting (April): 49-54.

Thomas, P. B. and J. L. Hagler. 1987. Induced conversions of convertible debt: Beware of the pitfalls. Management Accounting (June): 52-55.

Thomas, R. E. 1978. Government fantasy or economic reality? Management Accounting (September): 21-27.

Thomley, W. L. 1967. Reports control - A useful cost reduction tool. Management Accounting (April): 23-24.

Thomsen, C. J. 1969. Management systems in a growth company. Management Accounting (January): 12-13, 15.

Thomsen, C. T. 1984. Dangers in discounting. Management Accounting (January): 37-39.

Thor, C. G. 1983. Planning your productivity efforts. Management Accounting (June): 28-32.

Thrun, W. J. 1973. A systems approach to cash flow determination. Management Accounting (February): 29-31.

Tidwell, V. H. 1968. Collecting investment credit data. Management Accounting (September): 55-58.

Tierney, C. E. 1990. A second opinion: The AICPA's proposal for federal accounting reform - 'It's on the mark'. Management Accounting (November): 53-55.

Tierno, A. R. 1991. Teaching quality: Lessons from Alcoa. Management Accounting (August): 27-30.

Tietze, A. R. and D. R. Shaw. 1986. OPUS: A new concept for mastering cost. Management Accounting (August): 27-31. (OPUS refers to optimum performance using synthesis).

Tipgos, M. A. 1976. A case against the social audit. Management Accounting (November): 23-26.

Tipgos, M. A. 1976. Reporting corporate performance in the social sphere. Management Accounting (August): 15-18.

Tipgos, M. A. and R. P. Crum. 1982. Applying management accounting concepts to the health care industry. Management Accounting (July): 37-43.

Tipgos, M. A., J. R. Holmes and G. H. Lander. 1983. The management accountant today: A status report. Management Accounting (November): 53-57.

Toussaint, J. R. 1970. The problem with hospital accounting. Management Accounting (November): 37-40.

Towey, J. F. 1988. What is a cost driver? Management Accounting (January): 62.

Towey, J. F. 1988. Inventory shortages. Management Accounting (December): 52-53.

Towles, M. F. 1974. Leases and the relevant APB opinions. Management Accounting (May): 37-41.

Towles, M. F. and K. H. Silex. 1975. Dollar-value LIFO and its effect on profits. Management Accounting (July): 27-29.

Townsend, P. G. 1987. Tax accounting in an era of tax reform. Management Accounting (March): 26-31.

Toy, J. H. 1972. Controlling sales goods inventory. Management Accounting (September): 48-51.

Toy, J. H. 1976. Banking relations and short-term cash management. Management Accounting (August): 24-28.

Toy, J. H. 1978. Responsibility accounting: A practical application. Management Accounting (January): 23-26.

Traeger, F. H. 1966. Plant accounting in the apparel industry. Management Accounting (April): 43-50.

Trantanella, C. J. Jr. 1972. Group dynamics. Management Accounting (November): 25-28.

Trapani, C. S. 1982. Six critical areas in the budgeting process. Management Accounting (November): 52-56.

Treacy, J. E. 1977. For direct costing in the steel industry. Management Accounting (June): 44-46.

Treadway, J. C. 1986. The national commission on fraudulent reporting: An update. Management Accounting (September): 24-27.

Tripp, T. W. and L. A. Robinson. 1983. The how and why of the acquisition decision. Management Accounting (July): 48-53.

Troester, J. R. 1974. A hobby - Or tax shelter? Management Accounting (November): 31-32.

Trout, R. K., M. M. Tanner and L. Nicholas. 1993. On track with direct cash flow. Management Accounting (July): 23-27.

Troy, M. F. 1970. Value added by manufacture. Management Accounting (October): 51-54.

Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.

Trueger, P. M. 1969. Truth in defense contract pricing (PL 87-653). Management Accounting (April): 52-54.

Trueger, P. M. 1973. Contract termination and unabsorbed overhead. Management Accounting (February): 38-40.

Truitt, J. F. and T. R. Nunamaker. 1987. Self-insurance should be accrued. Management Accounting (March): 62-65.

Tsaklanganos, A. A. 1978. Peers, persuasion, and horizontal management. Management Accounting (August): 33-37.

Tsay, B. 1989. Speeding up securities transactions with EDI. Management Accounting (August): 43-47.

Tsay, B. 1997. What did you do to the system? Management Accounting (March): 53-54, 56, 58. (Four case studies of disastrous system installations).

Tsay, B. and J. R. J. Steverson. 1991. Post merger: Integrating the accounting system. Management Accounting (January): 20-23.

Tsay, B., Y. Chu and Y. Xie. 1996. A healthcare alliance automates claims processing. Management Accounting (September): 37-42.

Tsay, J. J. 1977. Human resource accounting: A need for relevance. Management Accounting (March): 33-36.

Tse, P. S. 1979. Evaluating performance in multinationals. Management Accounting (June): 21-25.

Tsui, W. W. 1979. Inflation accounting and foreign currency translation. Management Accounting (September): 23, 26-31.

Tuckerman, B. 1965. Reporting foreign dividends. Management Accounting (November): 51-55.

Tuckerman, B. 1968. Reporting the results of foreign currency fluctuation. Management Accounting (April): 21-27.

Turner, M. A. 1993. Accounting for inventory in a reorganization or liquidation. Management Accounting (February): 29-32.

Turner, M. A. 1993. Service businesses: Are supplies really inventory? Management Accounting (December): 33-35, 38. (Tax related).

Turner, M. A. and R. J. Thornton. 1996. Foreign sales corporations: A great investment for IRAs. Management Accounting (October): 37-38, 40-41. (Tax benefits for IRAs of the shareholders of the exporting company).

Turney, P. B. B. 1992. Activity-based management. Management Accounting (January): 20-25.

Turney, P. B. B. 1993. Beyond TQM with workforce activity-based management. Management Accounting (September): 28-31.

Turney, P. B. B. and A. J. Stratton. 1992. Using ABC to support continuous improvement. Management Accounting (September): 46-50.

Turpen, R. A. and F. M. Messina. 1997. Fraud prevention and the management accountant. Management Accounting (February): 34-37.

Tyran, M. R. 1966. Mechanical verification of accounting data input. Management Accounting (February): 36-48.

Tyran, M. R. 1966. STARFIRE - An advanced financial information system. Management Accounting (May): 3-16.

Tyran, M. R. 1967. Management information technology in the space age. Management Accounting (April): 3-13.

Tyran, M. R. 1968. Computerized financial data banks: Transition from conceptual design to reality. Management Accounting (September): 36-43.

Tyran, M. R. 1969. Computerized communication and control of backlog commitments: The 'lifeblood' of an organizations survival. Management Accounting (November): 23-30.

Tyran, M. R. 1970. Computerized cost accumulation - A must for management's effectiveness. Management Accounting (June): 27-33.

Tyran, M. R. 1971. A computerized decision-simulator model. Management Accounting (March): 19-26.

Tyran, M. R. 1972. Simulator model applications. Management Accounting (October): 13-18.

Tyran, M. R. 1973. A financial projection plan. Management Accounting (July): 19-23, 28.

Tyson, T. and A. T. Sadhwani. 1988. Bar codes speed factory floor reporting. Management Accounting (April): 41-46.

Tyson, T. N. 1987. Quality & profitability: Have controllers made the connection? Management Accounting (November): 38-42.

Tyson, T. N. 1988. A government cost control program for private industry. Management Accounting (July): 55-58.

Uhl, F. S. 1980. Automated capital investment decisions. Management Accounting (April): 41-46.

Underwood, J. G. 1971. Let's all fight inflation. Management Accounting (September): 59-60.

Umapathy, S. 1987. How successful firms budget. Management Accounting (February): 25-27.

Unger, F. J. 1978. Indexing the progressive tax system. Management Accounting (October): 55-57.

Ureel, W. L. 1973. Nuclear fuel accounting. Management Accounting (July): 14-16, 24.

Usry, M. F. 1966. A capital expenditure framework - Underlying conditions. Management Accounting (January): 45-46.

Vanas, D. J. 1992. Nexus. Management Accounting (March): 54-55. (Related to a business entity's relationship with a state (nexus) for tax purposes).

Van Breda, M. F. 1981. Capital budgeting using terminal values. Management Accounting (July): 42-48.

Vance, G. R. 1968. Inventory simulation: Concepts, implementation and benefits. Management Accounting (July): 43-49.

Vander Weele, R. 1976. An MBO perspective on controllership. Management Accounting (August): 13-14.

Vander Weele, R. 1981. Is this merger right for you? Management Accounting (March): 35-36, 39, 47.

Vander Weele, R. 1985. Catching China fever: A management accountant's perspective. Management Accounting (October): 19-25, 74.

Vanecek, M. T. 1978. An overview of decision theory for management accountants. Management Accounting (January): 41-48.

Vangermeersch, R. 1977. An improved income statement. Management Accounting (January): 29-33.

Vangermeersch, R. 1981. Let's recognize dissent in standard-making. Management Accounting (September): 53-59.

Vangermeersch, R. 1987. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles. Management Accounting (July): 47-49. (Summary).

Vangermeersch, R. 1994. Present at the creation. Management Accounting (June): 38-41.

Vangermeersch, R. 1997. Managerial accounting needs a philosophical base. Management Accounting (June): 45-47. (Proposed general principles for a theoretical framework for managerial accounting).

Vangermeersch, R. and W. T. Brosnan. 1985. Enhancing revenues via distribution cost control. Management Accounting (August): 56-60.

VanGundy, S. E. 1973. Cost accounting standards and the management accountant. Management Accounting (September): 51-54.

Van Loon, R. F. 1969. Dialogue makes the difference between accountant and management. Management Accounting (October): 16-18.

Van Pelt, J. V. III. 1967. Post audit of capital expenditures. Management Accounting (November): 33-40.

Van Pelt, J. V. III. 1968. Some basic rules for property accounting in manufacturing companies. Management Accounting (May): 47-54.

Van Pelt, J. V. III. 1969. Accounting for acquisitions: What should be done. Management Accounting (February): 16-18.

Van Pelt, J. V. III. 1969. Developing financial executives. Management Accounting (April): 18-19.

Van Pelt, J. V. III. 1970. Interim reporting of financial statements. Management Accounting (February): 9-13.

Van Pelt, J. V. III. 1972. The future of accepted accounting principles. Management Accounting (March): 15-20.

Van Pelt, J. V. III. 1974. Accounting for future losses. Management Accounting (May): 25-29.

Van Pelt, J. V. III. 1974. The social costs of social benefits. Management Accounting (October): 11-14, 26.

Van Pelt, J. V. III. 1975. Materiality. Management Accounting (June): 13-15, 24.

Van Sickle, R. W. and S. L. Mendus. 1984. Producing financial statements faster. Management Accounting (August): 58-61.

Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48.

Van Valkenburg, M. 1974. Foreign income and the internal revenue code. Management Accounting (June): 18-22.

Van Zante, N. R. 1980. Educating management accountants: What do CMAs think? Management Accounting (August): 18-21.

Varrone, J. E. and V. E. Palmeri Jr. 1979. EDP finds a home at North Haven. Management Accounting (April): 49-50.

Vasarhelyi, M. A. and L. Graham. 1997. Cybersmart: Education and the internet. Management Accounting (August Supplement): 32-36.

Vatter, W. J. 1965. When are "equivalent annuities" equivalent? Management Accounting (September): 22-26.

Vatter, W. J. 1968. Continuous discounting and the force of interest. Management Accounting (August): 51-54.

Vaughan, R. A. 1978. This hospital service forecasts inflation for its fiscal health. Management Accounting (December): 44-47.

Vaughn, D. E. and R. W. Melicher. 1974. Capitalizing net lease rentals. Management Accounting (January): 27-33.

Vavasour, J. E. 1965. The third generation computers - New tools for management. Management Accounting (October): 3-6.

Vendig, R. E. 1973. A three-part transfer price. Management Accounting (September): 33-36.

Vercio, A. 1993. What organization are you accounting for? Management Accounting (December): 39-42. (Discussion of three organization structures: product, function, and business process).

Vercio, A. P. 1988. Who is the customer? Management Accounting (November): 50-52.

Vermont, P. A. 1968. Is your production plan realistic? Management Accounting (November): 27-28.

Vernon, T. H. 1972. Capital budgeting and the evaluation process. Management Accounting (October): 19-24.

Verschoor, C. C. 1990. Readers respond to accounting ethics case study. Management Accounting (July): 53-55.

Verschoor, C. C. 1992. Evaluating outsourcing of internal auditing. Management Accounting (February): 27-30.

Verschoor, C. C. 1993. U.K. expands role of audit committees. Management Accounting (December): 44-47.

Verschoor, C. C. 1997. Principles build profits. Management Accounting (October): 42-46. (Survey related to the correlation between ethics codes and profits).

Vincenzo, J. J. 1978. Replacement cost data: What do you do with it? Management Accounting (June): 22-26.

Vinicombe, K. J. 1997. Proactive management accounting for international business. Management Accounting (August): 42-45.

Vitale, M. R. and S. C. Mavrinac. 1995. How effective is your performance measurement system? If any of seven warning signs exist, redesign your system. Management Accounting (August): 43-47.

Vitalone, J. W. 1978. Replacement cost accounting: A study of its effect on growth and cyclical stock characteristics. Management Accounting (March): 27-29.

Volk, D. A. 1980. Managing accounts receivable - Systematically. Management Accounting (July): 46-51.

Volkan, A. and J. Rue. 1985. The case against deferred taxes. Management Accounting (March): 30-35.

Volkan, A. G. 1980. National economic planning: Challenge for the 80s. Management Accounting (September): 36-40.

Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.

Wade, M. M. 1987. How to motivate and retain employees in a depressed economy. Management Accounting (November): 33-37.

Waggoner, S. S. 1985. Pension accounting: The liability controversy. Management Accounting (July): 54-57.

Wagner, C. R. 1982. How to conserve energy and save costs. Management Accounting (August): 43-51.

Wagner, J. 1984. Overcoming the we/they syndrome. Management Accounting (September): 47-50.

Wagner, R. M. 1976. Segmented reporting. Management Accounting (April): 29-32.

Wait, D. J. 1980. Productivity measurement: A management accounting challenge. Management Accounting (May): 24-30.

Waldrop, D. 1998. Creating visibility. Management Accounting (November): 50-54. (How to market yourself).

Walendowski, G. and M. A. Diamond. 1980. RRA - Will it work? Management Accounting (March): 21-25. (Reserve recognition accounting).

Walker, C. W. 1971. Profitability and responsibility accounting. Management Accounting (December): 23-30.

Walker, C. W. 1972. Standard cost accounting for contractors. Management Accounting (July): 29-41.

Walker, J. P. and J. J. Surdick. 1988. Controllers vs. MIS managers: Who should control corporate information systems? Management Accounting (May): 22-25.

Walker, K. B. 1988. Coors: Brewing a better controllership. Management Accounting (January): 23-27.

Walker, K. B. and E. L. Denna. 1997. A new accounting system is emerging. Management Accounting (July): 22-24, 26-30. (The REAL model [resources, events, agents, and locations] considers five questions. What happened? When did it happen? Who was involved? What resources were used? Where did the event occur?).

Walker, K. B. and T. Zinsli. 1993. The Coors Shenandoah experience. Management Accounting (March): 37-41. (Related to Coors' new information system).

Walker, M. C. 1979. Determining the appropriate discount rate for private, not-for-profit operations. Management Accounting (March): 54-56.

Walker, S. T. 1973. Visibility and materiality in interim reporting. Management Accounting (December): 23-27.

Walker, W. E. 1968. Costs made to order - A company's experience. Management Accounting (November): 51-53.

Wall, W. H. 1967. A simplified method for allocating motor carrier line haul cost to terminals. Management Accounting (June): 40-42.

Wallace, A. 1973. Budgetary control in the canvas footwear industry. Management Accounting (October): 17-20.

Wallace, A. 1974. Inventory ownership costs. Management Accounting (December): 26-28.

Wallace, G. O. 1975. Controlling expansion costs: A practical guide. Management Accounting (April): 43-46.

Wallace, G. R. and E. C. Christ. 1970. Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36.

Wallace, M. E. 1966. Behavioral considerations in budgeting. Management Accounting (August): 3-8.

Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.

Walsh, P. R. 1973. Typesetting with a time-sharing terminal. Management Accounting (June): 42-44.

Waltemyer, E. L. 1973. The professional corporation. Management Accounting (December): 31-32, 40.

Walter, H. E. II. and J. T. Sale. 1981. Financial reporting: A two-perspective issue. Management Accounting (June): 32-37. (Theoretical vs. implementation viewpoints).

Walther, L. M. 1993. A case for required public forecasts. Management Accounting (March): 46-49.

Wambsganss, J. R. and D. Kennett. 1995. Defining the customer: When universities adopt TQM, future employers - not students - should be seen as customers. Management Accounting (May): 39-41.

Wampler, B. M. and T. J. Phillips Jr. 1994. A case for fair value accounting for debt securities. Management Accounting (March): 46-49.

Warne, R. A. 1982. A controller looks at regulation. Management Accounting (June): 14-20.

Warren, L. K. 1986. Charting staff functions for better management. Management Accounting (December): 49-50. (Linear responsibility charts).

Warthen, W. H. F. Jr. 1972. Mix variances in profit rate analysis. Management Accounting (June): 43-45.

Watson, E. J. 1965. Computer services for small business. Management Accounting (October): 11.

Watson, S. C. 1975. A vote for R&D profit centers. Management Accounting (April): 50-52.

Watt, G. C. 1968. Unrealized foreign exchange gains and losses. Management Accounting (April): 31-38.

Weaks, N. E. 1993. The accountant as production scheduler. Management Accounting (March): 25-28.

Weaks, N. E. 1995. Shanghaied! Management Accounting (April): 20-26. (Exporting to China).

Weather-Holt, N. D., D. W. Cornell and C. Jeffrey. 1993. The family and medical leave act: An overview. Management Accounting (November): 31-33.

Weathers, H. T. 1974. Managerial profitability. Management Accounting (July): 25-27, 34.

Weathers, H. T. 1972. An eclectic accounting approach. Management Accounting (December): 35-38.

Weathers, H. T. and C. A. Cheatham. 1976. Earnings statement for prediction, comparison, and evaluation. Management Accounting (March): 17-18, 26.

Webber, D. E. 1976. Metrication and the accountant. Management Accounting (June): 49-50.

Webster, M. W. 1971. Installing a new direct cost system. Management Accounting (March): 31-34, 38.

Weed, R. J. 1978. Financial sources in the public sector. Management Accounting (October): 23-28.

Weinberg, G. M. 1999. Product/customer critical evaluation. Management Accounting (January): 25-28.

Weinberg, S. 1966. Order handling - A computer application for small companies. Management Accounting (August): 44-48.

Weinberg, S. J. 1980. Why choose an accounting software package? Management Accounting (February): 44-47.

Weiner, D. P. 1981. Do private universities need audit committees? Management Accounting (January): 51-53.

Weingard, M. 1979. The Rockford files: A case for the computer. Management Accounting (April): 36-38.

Weinstein, G. 1972. Tax aspects of professional corporations. Management Accounting (January): 19-24.

Weinwurm, E. H. 1971. Modernizing the goodwill concept. Management Accounting (December): 31-34.

Weis, W. L. 1990. What's going on in business schools? Management Accounting (May): 49-52.

Weis, W. L. and D. E. Tinius. 1980. Does anyone understand nonprofit reports? Management Accounting (November): 25-29.

Weis, W. L. and D. E. Tinius. 1991. Luca Pacioli: Accounting's renaissance man. Management Accounting (July): 54-56.

Weiser, H. J. 1969. Break-even analysis: A re-evaluation. Management Accounting (February): 36-41.

Weiser, H. J. 1977. A movement toward fair and meaningful reporting. Management Accounting (February): 13-16.

Weiss, J. M. and I. Blumenfrucht. 1981. Amortizing start-up business costs. Management Accounting (June): 20, 58.

Weiss, J. M. and I. Blumenfrucht. 1981. Bankruptcy tax act of 1980. Management Accounting (August): 12, 65.

Weiss, J. M. and I. Blumenfrucht. 1981. IRS adopts debit/equity regulations. Management Accounting (April): 66-67.

Weiss, M. 1976. Human resource accounting. Management Accounting (March): 45-46.

Weiss, S. P. and R. E. Grohe. 1988. Complying with the inventory capitalization rules. Management Accounting (August): 44-49.

Welch, G. D. 1968. Some problems of accounting as a communication system. Management Accounting (February): 18-20.

Weller, O. H. 1969. Touch-tone attendance and labor reporting. Management Accounting (August): 27-28.

Welling, P. 1977. Introducing the MISA. Management Accounting (February): 31-33. (MISA refers to the MIS auditor).

Wells, J. T. 1975. The accountant's role in the FBI. Management Accounting (April): 24-26.

Wells, M. C. 1976. Costing for activities. Management Accounting (May): 31-37.

Wells, W. H. Jr. 1977. Replacement cost accounting: How we did it. Management Accounting (October): 26-28.

Welsch, G. A. 1969. A fundamental appraisal of profit planning and control. Management Accounting (March): 22-27.

Welsh, J. J. 1983. Pre-acquisition audit: Verifying the bottom line. Management Accounting (January): 32-37.

Welsh, W. L. 1972. PPBS and proposal formulation. Management Accounting (May): 31-33, 43.

Welton, R. E., G. T. Friedlob, F. R. Gray and J. Sloan. 1987. LIFO/FIFO: A simple solution to inventory disclosure problems. Management Accounting (October): 52-56.

Welzin, J. O. 1970. Why leave EDP in the hands of specialists? Management Accounting (October): 9-10.

Wentz, D. J. 1985. How we match costs and revenues in a service business. Management Accounting (October): 36-42, 63.

West, A. 1996. The second annual software shoot-out in Raleigh. Management Accounting (February): 42-45.

West, R. N. and A. M. Snyder. 1997. How to set up a budgeting and planning system. Management Accounting (January): 20-22, 24-26.

West, R. N. and J. A. Girardi. 1998. Executing a successful spin-off and IPO transaction. Management Accounting (February): 20-24, 26.

West, R. N. and M. Shields. 1998. Up and running in nine months. Management Accounting (December): 20-22, 24, 26. (Related to ERP systems).

West, T. D. and D. A. West. 1997. Applying ABC to healthcare. Management Accounting (February): 22, 24-26, 28-30, 32 - 33. (Summary).

Westbrook, L. C. Jr. 1975. Financing real estate investment trusts. Management Accounting (May): 56-58.

Westra, D., M. L. Srikanth and M. Kane. 1996. Measuring operational performance in a throughput world. Management Accounting (April): 41-47. (Summary).

Wetjen, J. F. 1982. A not-for-profit nightmare. Management Accounting (August): 21-23, 42.

Wheat, G. C. and W. P. Woodson. 1972. A case for electronic business machines. Management Accounting (December): 20-22.

Wheeler, D. L. and R. E. Shirley. 1976. Minimizing the LIFO pool sample. Management Accounting (December): 47-51.

Wheeler, T. R. 1987. Flexible benefits work at smaller companies, too. Management Accounting (October): 37-41.

Whisnant, S. R. and J. W. Martin. 1982. What is cycle auditing? Management Accounting (October): 52-55.

Whitbeck, C. L. 1967. A segmental revenue approach. Management Accounting (December): 22-24.

White, A. L. and D. E. Savage. 1995. Budgeting for environmental projects: A survey. Management Accounting (October): 48-54.

White, D. W. 1979. How a safety program affects the bottom line. Management Accounting (February): 42-46.

White, G. E. and P. F Ostwald. 1976. Life cycle costing. Management Accounting (January): 39,40 and 42. (Product Life cycle costing summary).

White, H. W. 1966. The man-machine relationship in business systems. Management Accounting (May): 19-26.

White, H. W. 1971. Management-technician dichotomy. Management Accounting (September): 19-21, 26.

White, W. 1972. Depreciation under the tax reform act of 1969. Management Accounting (October): 29-33.

Whiteman, M. J. and A. T. Krzystofik. 1986. 401(K) plans: A time to act. Management Accounting (September): 33-35.

Whitmire, K. J. and P. B. Scheps. 1979. Municipal pension plans: The long road back to financial soundness. Management Accounting (October): 30-33.

Whitt, J. D. 1974. Making an investment in Mexico. Management Accounting (November): 43-45.

Whitt, J. D. 1977. Multinationals in Latin America: An accent on control. Management Accounting (February): 49-51.

Whitt, J. D. 1979. Motivating lower-level management of Mexican affiliates. Management Accounting (June): 46-49.

Whitt, S. Y., and J. D. Whitt. 1988. What professional services firms can learn from manufacturing. Management Accounting (November): 39-42.

Whittington, R. 1977. Social accounting and the tragedy of the commons. Management Accounting (April): 32-34.

Whittington, R., V. B. Ballew and D. Z. Williams. 1984. Selecting an auditor: Times have changed. Management Accounting (February): 62-67.

Wiemans, C. 1976. George's business problems - Continued. Management Accounting (May): 22-24.

Wier, B. and J. E. Hunton. 1995. Promoting management accountants. Management Accounting (May): 47-50. (Survey).

Wilcoxen, J. 1993. Your first controllership. Management Accounting (June): 41-43.

Wiley, R. 1991. Fruehauf Corporation: A casualty of the debt-crazed '80s. Management Accounting (March): 33-35.

Wilhelm, M. F. Jr. 1969. Purchase of lease: That is the question. Management Accounting (July): 43-46.

Wilkerson, J. L. 1995. Merit pay-performance reviews: They just don't work! Management Accounting (June): 40-45.

Wilkins, E. N. 1967. Forecasting cash flow: Some problems and some applications. Management Accounting (October): 26-30.

Wilkinson, J. W. 1975. The meaning of measurements. Management Accounting (July): 49-52.

Willard, B. K. 1968. Integrating project planning with periodic planning and reporting. Management Accounting (November): 34-36.

Willard, B. K. 1969. Cost distribution using infinitely variable averages. Management Accounting (October): 12-15. (Related to joint cost).

Willard, W. C. 1968. Instant banking - A tiger by the tail. Management Accounting (March): 3-8.

Willey, R. W. 1979. In defense of FAS no. 8. Management Accounting (December): 36-40.

Williams, B. R. 1976. Measuring costs: Full absorption cost or direct cost? Management Accounting (January): 23-24, 36.

Williams, C. M. 1971. Small business and EDP. Management Accounting (February): 44-47.

Williams, G. and T. J. Phillips Jr. 1994. Cleaning up our act: Accounting for environmental liabilities. Management Accounting (February): 30-33.

Williams, H. M. 1979. Financial reporting in a changing economic environment. Management Accounting (September): 11-15, 36.

Williams, J. R. 1972. Time and use depreciation. Management Accounting (January): 28-30.

Williams, K. 1973. Multifab: It can't afford to fail. Management Accounting (April): 51-53.

Williams, K. 1983. Houston '83: Challenges for management accountants. Management Accounting (March): 61.

Williams, K. 1984. Fellowship program bridges FASB-industry gap. Management Accounting (June): 68-71.

Williams, K. 1985. Accountants must clean up their act: Rep. John Dingell speaks out. Management Accounting (May): 21-23, 53-56.

Williams, K. 1985. Ed Hennessy reshapes Allied. Management Accounting (January): 18-25.

Williams, K. 1985. GAO: Uncle Sam's auditor. Management Accounting (April): 22-30.

Williams, K. 1985. George E. Smith: Let ethics guide your decisions. Management Accounting (February): 18-22.

Williams, K. 1986. Chairman Don Kirk leaves FASB stronger. 1986. Management Accounting (November): 20-25, 72.

Williams, K. 1986. Charles T. Horngren: Management accounting's renaissance man. Management Accounting (January): 22-29.

Williams, K. 1986. Congressman DioGuardi: The U. S. government needs a chief financial officer. Management Accounting (August): 22-25, 65.

Williams, K. 1986. Dennis R. Beresford: New FASB chairman. Management Accounting (December): 18-21.

Williams, K. 1986. Robert N. Anthony: Creating an accounting framework. Management Accounting (May): 22-26, 76-77.

Williams, K. 1986. The magic of 3M: Management accounting excellence. Management Accounting (February): 20-27.

Williams, K. 1988. A novel approach to accounting: The case of the purloined pagoda. Management Accounting (December): 19-23. (Discussion of various novels including Goldratt's The Goal and Grumbley's The Ultimate Ripoff and Accosting the Golden Spire).

Williams, K. 1989. CAM-I: On the leading edge. Management Accounting (June): 18-21.

Williams, K. 1989. Health: Your most important asset. Management Accounting (January): 48-49.

Williams, K. 1998. Are you prepared for the euro? Management Accounting (May): 58-60, 62.

Williams, K. and J. Hart. 1994. Charles B. Wang: Accounting software leader. Management Accounting (June): 31-35.

Williams, K. and J. Hart. 1994. Collier-Jackson shifts its vision. Management Accounting (October): 22, 24-26.

Williams, K. and J. Hart. 1995. CDI: A new era of financial control. Management Accounting (December): 50-53.

Williams, K. and J. Hart. 1995. Cogent: On the wings of ideas. Management Accounting (November): 57-60.

Williams, K. and J. Hart. 1995. Computron: Workflow cool. Management Accounting (October): 56-60.

Williams, K. and J. Hart. 1995. Comshare: Expanding the third dimension. Management Accounting (September): 59-63.

Williams, K. and J. Hart. 1995. Hyperion: Software titan. Management Accounting (September): 75-78.

Williams, K. and J. Hart. 1995. SCALA: Serving many masters. Management Accounting (February): 51-54. (Software system).

Williams, K. and J. Hart. 1995. Solomon software runs on faith. Management Accounting (June): 56-61.

Williams, K. and J. Hart. 1995. Sun on the rise. Management Accounting (April): 55-58. (The SunSystems software company).

Williams, K. and J. Hart. 1996. Apprise: Adding value to technology. Management Accounting (December): 50-53. (Apprise sofware).

Williams, K. and J. Hart. 1996. Deltek: Costpoint for project accounting. Management Accounting (January): 52-55.

Williams, K. and J. Hart. 1996. Developing a timeline for success. Management Accounting (October): 44-47. (Discussion by the CEO of Timeline, Inc.).

Williams, K. and J. Hart. 1996. Inside implementation. Management Accounting (April): 50-52. (Software).

Williams, K. and J. Hart. 1996. Inside implementation: Part 2. Management Accounting (July): 54-57. (Software).

Williams, K. and J. Hart. 1996. Maxwell Business Systems' high flight. Management Accounting (November): 49-52. (Software).

Williams, K. and J. Hart. 1996. Microsoft: Tooling the information age. Management Accounting (May): 41-44.

Williams, K. and J. Hart. 1996. Polishing platinum. Management Accounting (March): 55-58. (Software).

Williams, K. and J. Hart. 1996. Seeking the Best solution. Management Accounting (May): 48-50. (Best software).

Williams, K. and J. Hart. 1997. FlexInternational: Providing access to information. Management Accounting (July): 59-62. (Software).

Williams, K. and J. Hart. 1997. Longview solutions: Bridging technology and financial management. Management Accounting (October): 52-55. (Software).

Williams, K. and J. Hart. 1997. SAP: Connecting the enterprise. Management Accounting (April): 51-54.

Williams, K. and J. Hart. 1997. Walker: Deploying a mainframe solution. Management Accounting (June): 49-52.

Williams, K. and J. Hart. 1998. Open systems: Traversing the accounting software field. Management Accounting (June): 54-57.

Williams, K. and R. L. Shultis. 1983. CSX's Hays Watkins knows the right way to run a railroad. Management Accounting (June): 20-25.

Williams, K. and R. L. Shultis. 1983. Dresser's Jack James: Rugged individualist. Management Accounting (September): 23-28, 86.

Williams, K. and R. L. Shultis. 1983. James McKee: The quite strength behind CPC. Management Accounting (November): 24-30.

Williams, K. and R. L. Shultis. 1984. 'Hey Kelly - You're an accountant?' Management Accounting (February): 18-23.

Williams, K. and R. L. Shultis. 1984. Lynn Johnston: Insuring company and community progress. Management Accounting (September): 24-29.

Williams, K. and R. L. Shultis. 1984. J. Peter Grace, the President's chief cost cutter. Management Accounting (June): 22-31. (Grace lead the Presidents' Private Sector Survey on Cost Control that produced 2,478 ways the federal government could save money without cutting services or raising taxes).

Williams, K. and R. L. Shultis. 1984. Nabisco Brands' Schaeberle: From management accountant to industry spokesman. Management Accounting (January): 21-27.

Williams, K. and R. L. Shultis. 1984. Robert Townsend: Lessons from a maverick CEO. Management Accounting (November): 23-28.

Williams, K. and R. L. Shultis. 1984. Roger Smith steers GM into a high-tech future. Management Accounting (October): 23-29, 58.

Williams, L. R. 1972. Internal auditing: Hamilton county. Management Accounting (January): 49-51.

Williams, R. E. 1968. Converting to a direct costing system. Management Accounting (January): 23-34.

Williamson, R. W. 1975. Measuring divisional profitability. Management Accounting (January): 29-30, 42.

Willits, S. D. and R. Giuntini. 1994. Helping your company 'go green'. Management Accounting (February): 43-47.

Wilson, C. J. 1973. The operating lease and the risk of obsolescence. Management Accounting (December): 41-44.

Wilson, G. E. 1983. Theory Z: Implications for management accountants. Management Accounting (November): 58-62.

Wilson, J. R. 1967. Valuation of fleet tires. Management Accounting (August): 26-27.

Wilson, J. O. 1983. How to cure small business automation headaches. Management Accounting (May): 46-49.

Wilson, E. L. 1975. Data processing output devices. Management Accounting (November): 45, 48.

Wilson, M. A. and E. S. Williford. 1987. S corporation: The new corporate tax planning weapon. Management Accounting (September): 46-49.

Wilson, P. and D. Westerfield. 1989. COBRA strikes business in the jugular. Management Accounting (January): 36-38.

Wilson, T. M. and D. R. Stone. 1980. Project management for an architectural firm. Management Accounting (October): 25-28, 45-46.

Winarchick, J. S. and R. E. Malcom. 1976. General purchasing power accounting. Management Accounting (July): 38-40.

Winberg, W. B. 1992. Put costly phone bills on hold. Management Accounting (August): 41-42.

Windal, F. W. 1969. Dynamic programming: An introduction. Management Accounting (July): 47-49.

Winkler, O. W. 1985. Secret allies? Management Accounting (June): 48-53. (Accounting and statistics).

Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry. Management Accounting (March): 34-36.

Winslow, C. D. 1969. Clerical work measurement techniques in a control system. Management Accounting (January): 43-47.

Winston, R. J. 1968. The U.S. accountant goes to the orient. Management Accounting (December): 39-44. (Examination of Korean and Japanese accounting methods).

Winters, A. J. 1976. Looking at the auditor rotation issue. Management Accounting (March): 29-30.

Wise, R. L. 1970. Cost reporting for the small and medium size job-shop operation. Management Accounting (February): 20-22.

Witham, R. B. 1973. Controlling computer results. Management Accounting (October): 48-51.

Witt, W. E. 1971. Work measurement of indirect labor. Management Accounting (November): 31-34.

Woelfel, R. C. 1980. How Brunswick accomplished constant dollar accounting. Management Accounting (December): 44-48, 52.

Wojciechowski, S. R. 1982. Du Pont evaluates FAS 52. Management Accounting (July): 30-35.

Wojdak, J. F. 1969. Holding gains and losses on executory contracts. Management Accounting (January): 55, 58.

Wolf, A. E. 1971. Education revisited. Management Accounting (January): 14-15.

Wolf, R. D. 1993. How to control legal expenses. Management Accounting (April): 51-53.

Wolf, R. G. 1976. Being audited? Making it easier is up to you. Management Accounting (March): 27-28.

Wolf, W. G. 1982. Developing a cost system for today's decision making. Management Accounting (December): 19-23. (Multiple standard costs).

Wollstadt, R. D. 1976. The challenge of the Sandilands report. Management Accounting (July): 15-22.

Woo, J. C. H. 1978. Accounting for inflation: Some international models. Management Accounting (February): 37-43.

Wood, E. A. and R. G. Murdick. 1980. A practical solution to forecasting problems. Management Accounting (May): 45-48, 55.

Wood, J. H. 1979. How RJR put its new MIS on-line. Management Accounting (April): 17-23.

Wood, J. P. and E. P. Dolliver. 1975. Silver spoons. Management Accounting (July): 18-19.

Woodard, G. D. 1966. Controlling office payroll. Management Accounting (January): 19-26.

Woods, M. D. 1989. How we changed our accounting. Management Accounting (February): 42-45. (Changes in accounting at the Naval Aviation Depots after adopting total quality control).

Woods, M. D. 1992. Completing the picture: Economic choices with ABC. Management Accounting (December): 53-57. (Reporting fixed and variable cost separately in ABC).

Woolf, J. J. 1967. A management action reporting system (MARS). Management Accounting (May): 35-40.

Woolsey, S. M. 1975. Materiality in financial reports. Management Accounting (February): 23-26.

Wormley, J. T. 1967. Ensuring the profit contribution of a corporate data processing department. Management Accounting (January): 3-12. (Related to transfer pricing).

Worrell, D. 1983. Cost of sales: A budgeting priority. Management Accounting (August): 67-70.

Worrell, R. H. 1967. A self-insurer's accounting procedure. Management Accounting (March): 48-50.

Worthington, J. S. 1977. And now we have... Management Accounting (August): 30-32, 40.

Worthley, S. G. and C. Skaar, Jr. 1982. Managing information through banks. Management Accounting (August): 52-58.

Wright, A. W. 1966. Periodic net income and extraordinary items. Management Accounting (May): 35-42.

Wright, A. W. 1969. Maintaining balance in financial position. Management Accounting (September): 14-16.

Wright, A. W. 1971. Earnings per share: Sensitizing the numerator. Management Accounting (May): 19-21.

Wright, J. M. and G. T. Mazurkiewicz. 1988. Accounting for contract revenue: Builders' burden. Management Accounting (January): 49-52.

Wright, M. A. and J. W. Jonez. 1987. Material burdening: Management accounting can support competitive strategy. Management Accounting (August): 27-31.

Wright, R. E. 1970. Preparing proposals for expansion in foreign markets. Management Accounting (October): 46-50.

Wright, W. 1967. Use of standard direct costing. Management Accounting (January): 39-46.

Wu, F. H. 1975. Expanding the profit contribution approach. Management Accounting (June): 39-42.

Wu, F. H. 1976. Incremental budgeting: A decision model. Management Accounting (May): 46-48.

Wuchina, S. W. 1969. Program control network: A tool for month end closing. Management Accounting (July): 38-42.

Wucinich, W. 1979. How to finance a small business. Management Accounting (November): 16-18.

Wucinich, W. 1991. Profit is the name of the game. Management Accounting (February): 58-59. (Related to professional sports).

Wucinich, W. J. 1975. Financial management for small contractors. Management Accounting (July): 23-26.

Wyatt, A. R. 1969. Comparability in accounting. Management Accounting (July): 10-14.

Wycoff, D. W. 1974. Direct and idle-time cost accounting. Management Accounting (December): 36-38.

Wycoff, D. W. 1975. Profitability measurement in margin dollars per hour. Management Accounting (June): 37-38.

Wycoff, D. W. 1977. Profit determinants. Management Accounting (February): 47-48.

Wygal, D. E., D. E. Stout and J. Volpi. 1987. Reporting practices in four countries. Management Accounting (December): 37-42.

Wyman, H. E. 1972. Formulas for depreciation. Management Accounting (December): 45-47.

Wyman, H. E. and J. E. Ketz. 1982. Managing corporate energy needs: The role of management accounting (a summary). Management Accounting (September): 32.

Wyman, H. E. and J. E. McFarland. 1977. Financial investments and true rate of return. Management Accounting (August): 41-45.

Wynant, L. 1978. Project financing for extractive ventures. Management Accounting (October): 29-35.

Yamakawa, T. T. 1979. How the strong yen influenced financial reporting in Japan. Management Accounting (June): 26-31.

Yamamoto, D. H. 1990. Retiree health plans - What do we do now? Management Accounting (April): 21-25.

Yang, C. 1981. 'Mass line' accounting in China. Management Accounting (May): 13-17.

Yang, G. Y. and R. C. Wu. 1993. Strategic costing & ABC. Management Accounting (May): 33-37.

Yang, J. G. S. 1986. Managing multinational exchange risks. Management Accounting (February): 45-52.

Yarian, N. R. 1975. Segmentation for reporting purposes. Management Accounting (April): 16-20, 23.

Yarp, H. R. 1965. An approach to cost control. Management Accounting (September): 11-21.

Yates, J. 1998. Corporate purchasing cards are hitting their stride. Management Accounting (November): 45-48.

Yockey, D. W. 1988. So you want to be a forensic accountant. Management Accounting (November): 19, 22-23, 25.

Youde, R. K. 1992. Cost-of-quality reporting: How we see it. Management Accounting (January): 34-38.

Youell, H. D. 1967. Inventory management through inventory ratios. Management Accounting (August): 43-48.

Youmans, G. E. 1975. A look a LIFO. Management Accounting (January): 11-12, 42.

Young, L. 1991. Reducing personal property taxes. Management Accounting (December): 37-42.

Young, R. G. 1965. Controlling office supply inventories - An EDP application. Management Accounting (November): 21-27.

Young, R. M. 1991. Accounting for remote locations. Management Accounting (November): 58-60.

Young, S. L. 1968. The need for should-cost estimating/pricing in aerospace. Management Accounting (November): 38-42.

Young, W. M. Jr. 1971. A view from the inside. Management Accounting (February): 54-55.

Young, W. M. Jr. 1977. Special report: NAA statement to Metcalf hearing. Management Accounting (June): 9 and 52.

Young, W. M. Jr. 1980. The challenge of change: How NAA is meeting it. Management Accounting (January): 52-56.

Yurko, A. M. 1982. Managing change through human resource development. Management Accounting (June): 36-39, 42.

Zaiden, D. J. 1972. Some legal aspects of EDP. Management Accounting (July): 51-52.

Zega, C. A. 1988. The new statement of cash flows. Management Accounting (September): 54-59.

Zellner, J. E. 1966. Nomographs - Aids for decision makers. Management Accounting (May): 56-60.

Zenker, D. M. 1987. The PC as prototype problem-solver. Management Accounting (May): 30-33.

Zick, H. F. 1974. The investment of idle cash funds. Management Accounting (February): 27-28, 32.

Zieha, E. L. and T. T. Cheng. 1979. Proposing a more appropriate dividend policy. Management Accounting (September): 32-36.

Zircher, J. R. 1975. The EDP technician, the accountant, and internal control. Management Accounting (September): 38-40.

Zoffer, H. J. 1978. Accounting education and educated accountants. Management Accounting (March): 19-23, 26.

Zolfo, F., S. F. Cooper and P. Dzera. 1993. The management accountant as bankruptcy specialist. Management Accounting (June): 48-51.

Zolfo, F. J. and B. N. Cooper. 1977. Considering the LIFO election. Management Accounting (June): 41-43, 51.

Note: The original publication started with the December 1919 issue and was titled National Association of Cost Accountants Official Publications. The title was changed to N.A.C.A. Bulletin in 1925 and published as a semimonthly publication (24 issues per volume) through August 1949. The N.A.C.A. Bulletin became a monthly publication with the September 1949 issue.

The title was changed to N.A.A. Bulletin beginning with the July 1957 issue when the name of the organization was changed from National Association of Cost Accountants to National Association of Accountants. The last issue of the N.A.A. Bulletin was the August 1965 issue.

The first issue of Management Accounting was the September 1965 issue. The last issue of Management Accounting was the February 1999 issue.

The title of the publication was changed to Strategic Finance beginning with the March 1999 issue. The name of the organization was changed from National Association of Accountants to Institute of Management Accountants in June of 1991.