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Kittredge, J. 2006. A new era in corporate performance management. Cost Management (May/June): 23-31.

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Saliers, E. A. 1920. Accounting measures to meet business depression. Journal of Accountancy (January): 1-9.

Samuels, J. A. and R. E. Wood. 2007. Want more effective and efficient data analysis? Use Access! Strategic Finance (October): 46-51.

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Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

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Schiff, A. D. and L. R. Hoffman. 1996. An exploration of the use of financial and nonfinancial measures of performance by executives in a service organization. Behavioral Research In Accounting (8): 134-153.

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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.

Schmalz, C. N. 1928. Indexes of the stock-sales relationship in retail stores. Harvard Business Review (July): 433-442.

Schmitthenner, J. W. III. 1993. Metrics. Management Accounting (May): 27-30. (Graphs to show performance measures).

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

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Schonberger, R. J. 2001. Let's Fix It! Overcoming the Crisis in Manufacturing: How the World's Leading Manufacturers Were Seduced by Prosperity and Lost Their Way. Free Press.

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Schuster, P. and M. Jameson. 2003. The past performance and future value of companies. Management Accounting Quarterly (Summer): 41-52 .

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Sellenheim, M. R. 1991. J. I. Case Company: Performance measurement. Management Accounting (September): 50-53.

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Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Shields, J. F. and L. F. White. 2004. The measurement gap in paying for performance: Actual and preferred measures. Advances in Management Accounting (12): 59-83. 

Shields, M. D. 1984. A predecisional approach to the measurement of the demand for information in a performance report. Accounting, Organizations and Society 9(3-4): 355-363.

Shields, M. D. and W. S. Waller. 1988. A behavioral study of accounting variables in performance - incentive contracts. Accounting, Organizations and Society 13(6): 581-594.

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Shirom, A. 1976. On some correlates of combat performance. Administrative Science Quarterly 21(3): 419-432. (JSTOR link).

Shwayder, K. 1968. Relevance. Journal of Accounting Research (Spring): 86-97.

Shwayder, K. 1969. The capital maintenance rule and the net asset valuation rule. The Accounting Review (April): 304-316. (JSTOR link).

Siders, M. A., G. George and R. Dharwadkar. 2001. The relationship of internal and external commitment foci to objective job performance measures. The Academy of Management Journal 44(3): 570-579. (JSTOR link).

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Simmons, P. G. 1965. Performance reporting as a means of labor cost control. Management Accounting (October): 32-36.

Simons, R. 1995. Control in an age of empowerment. Harvard Business Review (March-April): 80-88. (Summary).

Simons, R. 1999. Performance Measurement and Control Systems for Implementing Strategy Text and Cases. Prentice Hall.

Simons, R., A. Davila and R. S. Kaplan. 2000. Performance Measurement & Control Systems for Implementing Strategy. Prentice Hall.

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Singhvi, S. 1983. What is the real bottom line? Management Accounting (February): 24-27.

Skyrme , D. J. and D. M. Amidon. 1998. New measures of success. The Journal of Business Strategy (January/February): 20-24.

Sloan, S. B. 1981. How Milliken measures training program effectiveness. Management Accounting (July): 37-41.

Smircich, L. and R. J. Chesser. 1981. Superiors' and subordinates' perceptions of performance: Beyond disagreement. The Academy of Management Journal 24(1): 198-205. (JSTOR link).

Smith, D. W. 1999. The Measurement Nightmare How the Theory of Constraints can Resolve Conflicting Strategies, Policies and Measures. CRC Press - St. Lucie Press.

Smith, F. P. 1940. Accounting reports for management investment companies. The Accounting Review (September): 301-321 . (JSTOR link).

Smith, G. S. and M. S. Tseng. 1986. Benefit-cost analysis as a performance indicator. Management Accounting (June): 44-49.

Smith, M. 1998. Measuring organisational effectiveness. Management Accounting UK (October): 34-36.

Smith, M., R. Taffler and L. White. 2002. Cartoon graphics in the communication of accounting information for management decision making. Journal of Applied Management Accounting Research (Winter): 31-50.

Smith, M. J. 2002. Gaming nonfinancial performance measures. Journal of Management Accounting Research (14): 119-133.

Smith, R. E. and W. F. Wright. 2004. Determinants of customer loyalty and financial performance. Journal of Management Accounting Research (16): 183-205.

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Smith, W. R. 1974. A surrogate model for income reporting. Management Accounting (December): 45-48, 57.

Sneider, C. H. 1958. Setting operating goals and measuring achievements. N.A.A. Bulletin (July): 25-31.

Sojak, S. 2007. Transfer pricing policy and performance measurement used in Poland by domestic and multinational companies. Journal of Applied Management Accounting Research (Summer): 33-58.

Sorensen, J. E. and H. D. Grove. 1977. Cost-outcome and cost-effectiveness analysis: Emerging nonprofit performance evaluation techniques. The Accounting Review (July): 658-675. (JSTOR link).

Sorensen, L. F. 1990. Appraisals at Weyerhaeuser: Improving staff performance. Management Accounting (July): 42-47.

Spiech, S. 2005. How to be a great financial analyst. Strategic Finance (April): 40-45.

Spiech, S. 2008. Making more time for effective financial analysis. Strategic Finance (June): 44-49.

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.

Staubus, G. J. 1985. An induced theory of accounting measurement. The Accounting Review (January): 53-75.

Staw, B. M., P. I. McKechnie and S. M. Puffer. 1983. The justification of organizational performance. Administrative Science Quarterly 28(4): 582-600. (JSTOR link).

Steers, R. M. 1975. Problems in the measurement of organizational effectiveness. Administrative Science Quarterly 20(4): 546-558. (JSTOR link).

Steers, R. M. 1976. Heterogeneity in effectiveness models. Administrative Science Quarterly 21(2): 343. (JSTOR link).

Stenzel, C. and J. Stenzel. 2000. Measuring the intangible: A conversation with David Ulrich. Journal of Cost Management (July/August): 28-34.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stephens, H. V. 1976. Efficiency and effectiveness. Management Accounting (January): 41-42.

Stevens, R. 1974. Product line cash income: A reliable yardstick. Management Accounting (November): 46-48.

Stevens, T. 1994. Dr. Deming: Management today does not know what its job is. Industry Week (January 17): 21, 24, 26, 28. (Summary).

Stewart, K. 1995. On the fast track to profits. Management Accounting (February): 44-50. (Use of ratio analysis).

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. (Summary).

Suh, Y. 1988. Noncontrollable costs and optimal performance measurement. Journal of Accounting Research (Spring): 154-168. (JSTOR link).

Suh, Y. 1989. Noncontrollable costs and optimal performance measurement. Abstract. Journal of Management Accounting Research (1): 144 - 148.

Sullivan, E. J. 1996. Teaching financial statement analysis: A cooperative learning approach. Journal of Accounting Education 14(1): 107-111.

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Surysekar, K. 2003. A note on the interaction effects of non-financial measures of performance. Management Accounting Research (December): 409-417.

Swieringa, R. J. and R. H. Moncur. 1972. The relationship between managers' budget-oriented behavior and selected attitude, position, size, and performance measures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 194-209. (JSTOR link).

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Taticchi, P., K. R. Balachandran, M. Botarelli and L. Cagnazzo. 2008. Performance measurement management for small and medium enterprises: An integrated approach. Journal of Applied Management Accounting Research (Summer): 57-71.

Tatikonda, L. U. and R. J. Tatikonda. 1998. We need dynamic performance measures. Management Accounting (September): 49-53. (Summary).

Taylor, M. S., K. B. Tracy, M. K. Renard, J. K. Harrison and S. J. Carroll. 1995. Due process in performance appraisal: A quasi-experiment in procedural justice. Administrative Science Quarterly 40(3): 495-523. (JSTOR link).

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Terry, H. 1963. Comparative evaluation of performance using multiple criteria. Management Science (April): 431-442. (JSTOR link).

Thomas, S. B. 2004. Comparing the performance effect of financial incentives for a simple, recurrent task. Advances in Management Accounting (13): 59-75.

Thor, C. G. 2000. The evolution of performance measurement in government. Journal of Cost Management (May/June): 18-26.

Thor, C. G. 2003. How to find, select, and display performance measures in government. Journal of Cost Management (May/June): 31-38.

Tietze, A. R. 1988. Value control and return on investment. Journal of Cost Management (Spring): 29-32.

Tiffany, K. C. 1950. Reports for management. The Accounting Review (April): 142-148. (JSTOR link).

Tongtharadol, V., J. H. Reneau and S. G. West. 1991. Factors influencing supervisor's responses to subordinate's poor performance: An attributional analysis. Journal of Management Accounting Research (3): 194-212.

Tosi, H. and H. Patt. 1967. Administrative ratios and organizational size. The Academy of Management Journal 10(2): 161-168. (JSTOR link).

Tse, P. S. 1979. Evaluating performance in multinationals. Management Accounting (June): 21-25.

Tsui, A. S. 1990. A multiple-constituency model of effectiveness: An empirical examination at the human resource subunit level. Administrative Science Quarterly 35(3): 458-483. (JSTOR link).

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Tuomela, T. 2005. The interplay of different levers of control: A case study of introducing a new performance measurement system. Management Accounting Research (September): 293-320.

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Turner, L. D. 1990. Improved measures of manufacturing maintenance in a capital budgeting context: An application of data envelopment analysis efficiency measures. Journal of Management Accounting Research (2): 127-133.

Tyler, C. 2007. Business Genetics: Understanding 21st Century Corporations using xBML. Wiley. 

Tyler, C. 2008. What's going on in my organization? xBML can help you find out. Strategic Finance (March): 48-54. (xBML™ refers to eXtended Business Modeling Language. According to Tyler, xBML™ is a new approach to understanding and improving complex business operations. It includes a software tool and a set of rules which allow the user to graphically model the business's operations to show who is doing what, with which information, where, and when. It sounds similar to, or perhaps an extension of, McCarthy's REAL model. Resources (which), Events (what), Agents (who), and Locations (where). See McCarthy, W. E. 1982. The REA accounting model: A generalized framework for accounting systems in a shared data environment. The Accounting Review (July): 554-578. (JSTOR link); and 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?).

Ugras, Y. J. 1994. Factors affecting allocation of noncontrollable costs for performance evaluation use: A survey. Advances In Management Accounting (3): 255-278.

Ulrich, D. and N. Smallwood. 2003. Why the Bottom Line ISN'T!: How to Build Value Through People and Organization. Wiley.

Ulrich, D. and N. Smallwood. 2004. Capitalizing on capabilities. Harvard Business Review (June): 119-127. (Summary).

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Vatter, W. J. 1958. Contributions of accounting to measurement in management. Management Science (October): 27-37. (JSTOR link).

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.

Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).

Vollman, T. E. 1991. Cutting the Gordian knot of misguided performance measurement. Industrial Management and Data Systems (1): 24-26.

Von Rosen, U. F. 1924. Operating ratios and costs as guides to management. National Association of Cost Accountants Official Publications (September 15): 4-11.

Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.

Wallace, M. J. Jr., J. M. Ivancevich and H. L. Lyon. 1975. Measurement modifications for assessing organizational climate in hospitals. The Academy of Management Journal 18(1): 82-97. (JSTOR link).

Watson, C. J. 1990. Multivariate distributional properties, outliers, and transformation of financial ratios. The Accounting Review (July): 682-695. (JSTOR link).

Weathers, H. T. Managerial profitability. Management Accounting (July): 25-27, 34.

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.

Weinberg, G. M. 1999. Product/customer critical evaluation. Management Accounting (January): 25-28.

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Welbourne, T. M., D. E. Johnson and A. Erez. 1998. The role-based performance scale: Validity analysis of a theory-based measure. The Academy of Management Journal 41(5): 540-555. (JSTOR link).

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Wiersma, E. 2008. An exploratory study of relative and incremental information content of two nonfinancial performance measures: Field study evidence on absence frequency and on-time delivery. Accounting, Organizations and Society 33(2-3): 249-265.

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Wixon, R. 1949. The measurement and administration of income. The Accounting Review (April):  184-190. (JSTOR link).

Wolf, F. M. 1981. The nature of managerial work: An investigation of the work of the audit manager. The Accounting Review (October): 861-881. (JSTOR link).

Wolf, F. M. 1981. "The nature of managerial work - The case for unobtrusive measures revisited" - A reply. The Accounting Review (October): 971-974. (JSTOR link).

Woodbridge, F. W. 1939. Make it visual. N.A.C.A. Bulletin (November 1): 315-327.

Woodruff, R. L. 1961. Significant indicators for a one-page plant report. N.A.A. Bulletin (November): 83-86.

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Wouters, M., K. Kokke, J. Theeuwes and K. van Donselaar. 1999. Identification of critical operational performance measures - A research note on a benchmarking study in the transportation and distribution sector. Management Accounting Research (December): 439-452.

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Wyman, H. E. 1977. Standardized debt coverage ratios. The Accounting Review (April): 503-507. (JSTOR link).

Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

Yim, A. T. 2001. Renegotiation and relative performance evaluation: Why an informative signal may be useless. Review of Accounting Studies 6(1): 77-108.

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Yu, S. C. 1969. A flow-of-resources statement for business enterprises. The Accounting Review (July): 571-582. (JSTOR link).

Yuthas, K. and M. M. Eining. 1995. An experimental evaluation of measurements of information systems effectiveness. Journal of Information Systems (Fall): 69-84.

Zeller, T.L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30.

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