MANAGEMENT AND ACCOUNTING WEB

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Non Profit Organizations Bibliography
(Non Profit Organizations Main)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Batac, J. and D. Carassus. 2009. Interactions between control and organizational learning in the case of a municipality: A comparative study with Kloot (1997). Management Accounting Research (June): 102-116.

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

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

Berry, A. J., T. Capps, D. Cooper, P. Ferguson, T. Hooper and E. A. Lowe. 1985. Management control in an area of the NCB: Rationales of accounting practices in a public enterprise. Accounting, Organizations and Society 10(1): 3-28.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Clark, T. N. 1977. Fiscal management of American cities: Funds flow indicators. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 54-94. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Gould, J. P. 1977. Discussion of the municipal accounting maze: An analysis of political incentives. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 145-150. (JSTOR link).

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

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

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

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

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

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

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

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

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

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

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

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

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

Hansen, E. S. 1977. Municipal finances in perspective: A look at interjurisdictional spending and revenue patterns. Journal of Accounting Research (Studies on Measurement and Evaluation of the Economic Efficiency of Public and Private Nonprofit Institutions): 156-201. (JSTOR link).

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

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

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

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