Responsibility Accounting Bibliography

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Ailman, H. B. 1950. Basic organizational planning to tie in with responsibility accounting. N.A.C.A. Bulletin (May): 1107-1117.

Alford, L. P. 1928. Laws of Management Applied to Manufacturing. Ronald Press.

Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.

Anderson, H. W. 1960. Net profit allocation in a retail chain. N.A.A. Bulletin (February): 47-52.

Anstine, P. and M. E. Scott. 1980. ARCO establishes responsibility accounting at Prudhoe Bay. Management Accounting (March): 13-20.

Anthony, R. 1988. The Management Control Function. Boston: Harvard Business School Press.

Antle, R. and J. S. Demski. 1988. The controllability principle in responsibility accounting. The Accounting Review (October): 700-718. (JSTOR link).

Armour, H. O. and D. J. Teece. 1978. Organizational structure and economic performance: A test of the multidivisional hypothesis. Bell Journal of Economics (Spring): 106-122.

Armstrong, G. F. 1960. Performance information through responsibility reporting. N.A.A. Bulletin (March): 89-93.

Arunachalam, V. and G. Beck. 2002. Functional fixation revisited: The effects of feedback and repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society 27(1-2): 1-25.

Baiman, S. and J. Noel. 1985. Noncontrollable costs and responsibility accounting. Journal of Accounting Research (Autumn): 486-501. (JSTOR link).

Baiman, S. and M. V. Rajan. 1995. Centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research (Studies on Managerial Accounting): 135-164. (JSTOR link).

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Belkaoui, A. 1981. The relationship between self-disclosure style and attitudes to responsibility accounting. Accounting, Organizations and Society 6(4): 281-289.

Blood, W. J. 1963. Achieving a responsibility basis for management performance evaluation. N.A.A. Bulletin (September): 23-27.

Bowen, C. E. Jr. 1964. Expense control must focus on responsibility. N.A.A. Bulletin (November): 46-48 .

Brown, J. J. 1969. Control in multi-division operations. Management Accounting (August): 18-20.

Buzby, S. L. and L. E. Heitger. 1976. Profit contribution by market segment. Management Accounting (November): 42-46.

Caplan, E.H. 1966. Some behavioral assumptions of management accounting. The Accounting Review (July): 496-509. (Summary).

Carson, K. P., R. L. Cardy and G. H. Dobbins. 1991. Performance appraisal as effective management or deadly management disease. Group and Organizational Studies (June): 143-159. (Summary).

Chenhall, R. H. 2008. Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society 33(4-5): 517-550.

Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 423-436.

Cissell, J.J. 1987. Designing effective reward systems. Compensation and Benefits Review (November-December): 49-55.

Clancy, D. K. 1978. The management control problems of responsibility accounting. Management Accounting (March): 35-39.

Clarke, S. A. 1961. "Step reporting" for responsibility accounting. N.A.A. Bulletin (June): 5-14.

Coan, N. A. 1952. Is there a doctor of business in the house? N.A.C.A. Bulletin (September): 18-34.

Combes, J. H. 1971. Communication gaps: Internal and external. Management Accounting (November): 23-24, 27.

Cooke, R. B. 1967. Responsibility reporting of return on investment. Management Accounting (July): 24-29.

Cools, M. and R. Slagmulder. 2009. Tax-compliant transfer pricing and responsibility accounting. Journal of Management Accounting Research (21): 151-178.

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

Craig, Q. 1975. Cost control: Whose job? Management Accounting (March): 22-24.

Crowningshield, G. R. and G. L. Battista. 1961. Fixing responsibility through profit and loss analysis. N.A.A. Bulletin (December): 11-27.

Davis, R. V. and L. P. McLaughlin. 2009. Breaking down boundaries. Strategic Finance (April): 46-53. (Survey of Fortune 1,000 companies related to partnering between finance and line management).

De Francesco, J. D. 1966. The accounting side of profit-center organization. Management Accounting (December): 56-60.

Dean, J. 1955. Decentralization and intra-company pricing. Harvard Business Review (July-August): 65-74.

Dearden, J. 1964. The case of the disputing divisions. Harvard Business Review (May/June): 159-178.

Dearden, J. 1969. The Case against ROI control. Harvard Business Review (May-June): 124-136.

Dearden, J. 1987. Measuring profit center managers. Harvard Business Review (September-October):

Demski, J. S. and D. E. M. Sappington. 1989. Hierarchical structure and responsibility accounting. Journal of Accounting Research (Spring): 40-58. (JSTOR link).

Denison, D. R., S. L. Hart and J. A. Kahn. 1996. From chimneys to cross-functional teams: Developing and validating a diagnostic model. The Academy of Management Journal 39(4): 1005-1023. (JSTOR link).

DeVille, J. A. 1960. Responsibility reporting to management. N.A.A. Bulletin (December): 31-42.

Dolk, D. R. and K. J. Euske. 1994. Model integration: Overcoming the stovepipe organization. Advances in Management Accounting (3): 197-212. (Summary).

Eccles, R. G. 1991. The performance measurement manifesto. Harvard Business Review (January/February): 131-137.

Elliott, R. K. 1992. The third wave breaks on the shores of accounting. Accounting Horizons (June): 61-85. (Summary).

Euske, K. J. and A. Riccaboni. 1999. Stability to profitability: Managing interdependencies to meet a new environment. Accounting, Organizations and Society 24(5-6): 463-481.

Ferrara, W. L. 1963. Responsibility accounting and the contribution approach. N.A.A. Bulletin (December): 11-20.

Ferrara, W. L. 1964. Responsibility accounting - A basic control concept. N.A.A. Bulletin (September): 11-22.

Ferrara, W. L. 1967. Responsibility reporting vs. direct costing - Is there a conflict? Management Accounting (June): 43-54.

Ferrara, W. L. 1976. Accounting for performance evaluation and decision-making. Management Accounting (December): 13-19.

Fertakis, J. P. 1986. Responsibility accounting for by-products and industrial wastes. Journal of Accountancy (May): 138-147.

Foster, B. P. and T. J. Ward. 1994. Theory of perpetual management accounting innovation lag in hierarchical organizations. Accounting, Organizations and Society 19(4-5): 401-411.

Fremgen, J. M. 1966. Measuring the profit of part of a firm. Management Accounting (January): 26-28.

Garber, M. 2011. Profit center accounting: Theory and practice. The CPA Journal (April): 6-12.

Gigler, F. 1995. Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights. Journal of Accounting Research (Studies on Managerial Accounting): 165-175. (JSTOR link).

Giraud, F., P. Langevin and C. Mendoza. 2008. Justice as a rationale for the controllability principle: A study of manager's opinions. Management Accounting Research (March): 32-44.

Gordon, L. A. and F. E. Sellers. 1984. Accounting and budgeting systems: The issue of congruency. Journal of Accounting & Public Policy (Winter): 259-292.

Gordon, M. J. 1963. Toward a theory of responsibility accounting systems. N.A.A. Bulletin (December): 3-10.

Graese, C. E. 1964. Responsibility reporting to management. The Accounting Review (April): 387-391. (JSTOR link).

Greer, H. C. 1968. The chop suey caper. The Journal of Accountancy (April): 27-34. (Summary).

Gul, F. A. and Y. M. Chia. 1994. The effects of management accounting systems, perceived environmental uncertainty and decentralization on managerial performance: A test of three-way interaction. Accounting, Organizations and Society 19(4-5): 413-426.

Gulati, R. 2007. Silo busting: How to execute on the promise of customer focus. Harvard Business Review (May): 98-108. (To solve customers' problems requires significant changes in structures, processes, and mind-sets).

Hammer, M. and J. Champy. 1993. Reengineering the Corporation. Harper Business. ("Companies today consist of functional silos, or stovepipes, vertical structures built on narrow pieces of a process. ... The contemporary performance problems that companies experience are the inevitable consequences of process fragmentation." p. 28).

Hemmer, T. 1998. Performance measurement systems, incentives, and the optimal allocation of responsibilities. Journal of Accounting and Economics (30 June): 321-347.

Hendricks, J. A., D. G. Defreitas and D. K. Walker. 1996. Changing performance measures at Caterpillar. Management Accounting (December): 18-22, 24. (Summary).

Higgins, J. A. 1952. Responsibility accounting. Arthur Andersen Chronicle. (According to Anthony [1989. Journal of Management Accounting Research (10)] Higgins was first to use the term "responsibility center" in this paper).

Hirschleifer, J. 1956. On the economics of transfer pricing. Journal of Business (July): 172-184.

Hirschleifer, J. 1957. Economics of the divisionalized firm. Journal of Business (April): 96-108.

Hirst, M.K. 1983. Reliance on accounting performance measure, task uncertainty and dysfunctional behavior: Some extensions. Journal of Accounting Research (Autumn): 596-605.

Hitt, M., R. D. Ireland, B. Keats, and A. Vianna. 1983. Measuring sub-unit effectiveness. Decision Sciences (January): 87-102.

Hope, J. and R. Frazer. 2003. Who needs budgets? Harvard Business Review (February): 108-115. (Summary).

Howell, R. A. and S. R. Soucy. 1987. Operating controls in the new manufacturing environment. Management Accounting (October): 25-31.

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Indjejikian, R. and D. Nanda. 1999. Dynamic incentives and responsibility accounting. Journal of Accounting and Economics (April): 177-201.

Indjejikian, R. and D. Nanda. 2003. Reply to: Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 437-441.

Ives, K. 1951. The nature of the accounting unit. The Accounting Review (October): 516-517. (JSTOR link).

Jensen, M. C. 2001. Corporate budgeting is broken - Let's fix it. Harvard Business Review (November): 94-101. (Summary).

Kaplan, S. E. and J. T. Mackey. 1992. An examination of the association between organizational design factors and the use of accounting information for managerial performance evaluation. Journal of Management Accounting Research (4): 116-130. (Summary).

Kellogg, M. N. 1962. Fundamentals of responsibility accounting. N.A.A. Bulletin (March): 5-16.

Kilman, R. H. 1983. The costs of organization structure: Dispelling the myths of independent divisions and organization-wide decision making. Accounting, Organizations and Society 8(4): 341-357.

Kirby, A. J. 1987. Discussion of centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 19-21. (JSTOR link).

Kirby, J., D. Logan, M. McKenney, M. P. Rice and J. W. Bennet. 2002. The cost center that paid its way. Harvard Business Review (April): 31-40. (Case study. Converting a cost center into a profit center).

Kreps, J. B. 1909. Should the factory show a profit? Journal of Accountancy (April): 470-472. (Treating the factory and its various departments as profit centers rather than cost centers is not the most effective accounting system).

Landsberger, H. A. 1961. The horizontal dimension in bureaucracy. Administrative Science Quarterly 6(3): 299-332. (JSTOR link).

Lapsley, I. 1994. Responsibility accounting revived? Market reforms and budgetary control in health care. Management Accounting Research (September): 337-352.

Larson, R. L. 1974. Decentralization in real life. Management Accounting (March): 28-32.

Lemke, K. W. 1970. In defence of the 'profit centre' concept. Abacus 6(2): 182-189.

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Liao, S. S. 1973. Responsibility centers. Management Accounting (July): 46-48.

Lin, Z. J. and Z. Yu. 2002. Responsibility cost control system in China: A case of management accounting application. Management Accounting Research (December): 447-467.

Liptak, J. D. 1956. Responsibility charting - A methods tool. N.A.C.A. Bulletin (May): 1112-1118.

MacGillivray, A. 1946. Accounting in a decentralized organization. N.A.C.A. Bulletin (September 1): 3-13. (Volume 28, issue 1).

Macintosh, N. B. and R. L. Daft. 1987. Management control systems and departmental interdependencies: An empirical study. Accounting, Organizations and Society 12(1): 49-61.

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

Magner, N. and R. B. Welker. 1994. Responsibility center manager's reactions to justice in budgetary resource allocation. Advances In Management Accounting (3): 237-253.

Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).

Maschmeyer, A. R. and J. Yang. 1990. Responsibility accounting during the economic transformation in the People's Republic of China. Research in Third World Accounting (Research in Accounting in Emerging Economies) 1: 141-156.

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

McNair, C.J. 1990. Interdependence and control: Traditional vs. Activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).

McNair, C.J. 1990. Responsibility redefined: Activity accounting and the learning organization. CAM-I Research Paper.

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

McNair, C.J., W. Mosconi and T F. Norris. 1990 or 1991. Beyond The Bottom Line: Measuring World Class Performance. National Association of Accountants.

McNair, C. J. and L. P. Carr. 1994. Responsibility redefined. Advances in Management Accounting (3): 85-117. (Summary).

McNair, C.J. 1996. Responsibility accounting and controllability networks. Chapter E4. Handbook of Cost Management. Warren, Gorham & Lamont: E4-1-E4-33.

Melumad, N., D. Mookherjee and S. Reichelstein. 1992. A theory of responsibility centers. Journal of Accounting and Economics (December): 445-484.

Melumad, N. D. and S. Reichelstein. 1987. Centralization versus delegation and the value of communication. Journal of Accounting Research (Studies on Stewardship Uses of Accounting Information): 1-18. (JSTOR link).

Merchant, K. A. 1989. Rewarding Results. Boston: Harvard Business School Press.

Merchant, K. A., W. Chow and C. A. Wu. 1995. Measurement, evaluation and reward of profit center managers: A cross-cultural field study. Accounting, Organizations and Society 20(7-8): 619-638.

Mintzberg, H. and L. Van der Heyden. 1999. Organigraphs: Drawing how companies really work. Harvard Business Review (September-October): 87-94. (Summary).

Mobrman, A.M., S.A. Mobrman and E.E. Lawler III. 1992. The performance management of teams. In W. Bruns, Jr. ed. Performance Measurement, Evaluation, and Incentives. Boston: Harvard Business School Press: 217-241.

Moon, P. 1990. Some experimental evidence on functional fixation: A research note. Accounting, Organizations and Society 15(3): 193-198.

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

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

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

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

Nagy, R. J. 1960. Integrated statements as an effective management tool. N.A.A. Bulletin (March): 77-87.

Netten, E.W. 1963. Responsibility accounting for better management. The Canadian Chartered Accountant (September): 164-168.

Neyrey, J. R. 1960. Functional costing in a life insurance company. N.A.A. Bulletin (May): 37-47.

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

Orsini, J.N. 1987. Bonuses: What is the impact? National Productivity Review (Spring): 180-184.

Ouchi, W. G. 1979. A conceptual framework for the design of organizational control mechanisms. Management Science (September): 833-848. (Summary)

Ouchi, W.G. and A.M. Jaeger. 1978. Type Z organization: stability in the midst of mobility. Academy of Management Review (April): 305-314. (Summary).

Parker, L. D. 1976. Goal congruence: A misguided accounting concept. Abacus 12(1): 3-13.

Phillippe, E. J. 1959. Reports which give effect to responsibility accounting. N.A.A. Bulletin (November): 89-95.

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

Rappaport, A. 1978. Executive incentives vs. corporate growth. Harvard Business Review (July-August ):81-88.

Reece, J. S., and W. R. Cool. 1978. Measuring investment center performance. Harvard Business Review (May-June): 28-46, 174-176.

Relyea, W. T. 1953. Allocating administrative expense to divisions. N.A.C.A. Bulletin (August): 1626-1632.

Riley, W. J. 1967. Financial responsibility and sales prices. Management Accounting (September): 55-62.

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.

Rowe, C., J. G. Birnberg and M. D. Shields. 2008. Effects of organizational process change on responsibility accounting and managers' revelations of private knowledge. Accounting, Organizations and Society 33(2-3): 164-198.

Scapens, R. W. and B. Hou. 1995. The evolution of responsibility accounting systems in China. Research in Third World Accounting (Research in Accounting in Emerging Economies) 3: 193-211.

Schoute, M. 2008. Determinants of responsibility centre choices An empirical study at the managerial level. Journal of Applied Management Accounting Research (Winter): 47-58.

Senge, P. M. 1990. The Fifth Discipline: The Art and Practice of the Learning Organization. New York, NY: Doubleday. (Summary).

Shields, M. D., and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shillinglaw, G. 1961. Problems in divisional profit measurement. N.A.A. Bulletin (March): 33-43.

Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs, and internal pricing. Management Science (April): 325-343.

Simmons, A. 2002. Turf wars at work. Strategic Finance (August): 51-55. (Problems with relationships between responsibility centers, and how to deal with them).

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

Simpsen, M. H. 1953. Departmentalization for lower cost levels. N.A.C.A. Bulletin (November): 351-361. 

Simpson, R. L. 1959. Vertical and horizontal communication in formal organizations. Administrative Science Quarterly 4(2): 188-196. (JSTOR link).

Sisco, R. 1992. Put you money where your teams are. Training. (July): 42-45.

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, R. L. 1975. A cost center based rate model. Decision Sciences 6(4): 731-738.

Solomons, D. 1965. Divisional Performance: Measurement and Control. Financial Executives Research Foundation, Inc. Review by C. W. Taylor. (JSTOR link).

Solomons, D. 1968. Divisional Performance: Measurement and Control. Homewood, Ill.: Richard D. Irwin Inc.

Solomons, D. 1983. Divisional Performance: Measurement and Control, 2nd edition. Markus Wiener Pub.

Sprinkle, G. B., M. G. Williamson and D. R. Upton. 2008. The effort and risk-taking effects of budget-based contracts. Accounting, Organizations and Society 33(4-5): 436-452.

Stone, W. E. 1960. Is your management really decentralized? N.A.A. Bulletin (April): 90-93.

Subramaniam, N., K. Hodge and J. Ratnatunga. 2006. Editorial: Corporate responsibility reports assurance trends and the role of management accountants. Journal of Applied Management Accounting Research (Summer): 1-10.

Swank, G. W. 1948. Expense control by responsibilities in a radio broadcasting station. N.A.C.A. Bulletin (May 1): 1087-1091.

Terborgh, E. 1969. Evaluation of investment center performance. Management Accounting (March): 42-46.

Tiessen, P. and J. H. Waterhouse. 1983. Towards a descriptive theory of management accounting.  Accounting, Organizations and Society 8(2-3): 251-267. (Summary).

Toy, J. H. 1978. Responsibility accounting: A practical application. Management Accounting (January): 23-26. 

Vancil, R. F. 1973. What kind of management control do you need? Harvard Business Review (March-April): 75-86.

Vancil, R. F. Editor. 1978. Decentralization: Managerial Ambiguity By Design. Dow-Jones-Irwin.

Verschoor, C. C. 2012. Responsibility reporting is getting more attention. Strategic Finance (December): 12, 14-15.

Villers, R. 1954. Control and freedom in a decentralized company. Harvard Business Review (March-April): 89-96.

Vogel, J. P. 1962. Rudiments of responsibility accounting in public utilities. N.A.A. Bulletin (January): 69-78.

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

Vollmers, G. L. 1996. Academic cost accounting from 1920-1950: Alive and well. Journal of Management Accounting Research (8): 181-199. (Summary).

Walker, C. W. 1971. Profitability and responsibility accounting. Management Accounting (December): 23-30.

Walker, G. and L. Poppo. 1991. Profit centers, single-source suppliers, and transaction costs. Administrative Science Quarterly 36(1): 66-87. (JSTOR link).

Warren, L. K. 1986. Charting staff functions for better management. Management Accounting (December): 49-50. (Linear responsibility charts).

Watson, S. C. 1975. A vote for R&D profit centers. Management Accounting (April): 50-52.

Weathers, H. T. 1972. An eclectic accounting approach. Management Accounting (December): 35-38.

Weathers, H. T. 1974. Managerial profitability. Management Accounting (July): 25-27, 34.

Weisenfeld, L. W. and L. N. Killough. 1992. A review and extension of using performance reports: A field study based on path-goal theory. Journal of Management Accounting Research (4): 209-225. (Summary).

White, H. 1950. A critique of cost center size and account detail. N.A.C.A. Bulletin (December): 383-390.

Williamson, R. W. 1975. Measuring divisional profitability. Management Accounting (January): 29-30, 42.

Yarian, N. R. 1975. Segmentation for reporting purposes. Management Accounting (April): 16-20, 23.

Zadek, S. 2004. The path to corporate responsibility. Harvard Business Review (December): 125-132. (Five stages of organizational growth).