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MANAGEMENT AND ACCOUNTING WEB |
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Service Industry Bibliography |
Acworth, W. M. 1923. Railway grouping in England. Harvard Business Review (July): 414-416.
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Adams, H. C. 1908. Railway accounting in its relation to the twentieth section of the act to regulate commerce. Journal of Accountancy (October): 381-393.
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Agnich, J. F. 1981. How utilities account to the regulators. Management Accounting (February): 17-22.
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Ahrens, T. and C. S. Chapman. 2007. Management accounting as practice. Accounting, Organizations and Society 32(1-2): 1-27. (Management control in restaurants).
Ainsworth, P. 1996. Flint Hills Salon: A Case Analysis. John Wiley & Sons.
Albergo, H. 1980. Building better controls in the commercial lending function. Management Accounting (February): 14-17.
Albright, T. L., G. P. Moynihan, R. G. Batson and E. Henderson . 1998. Activity-based relationships among management information systems and service organization revenues: A Markov process. Advances in Management Accounting (6): 195-213.
Allen, A. F. 1907. Operating statistics for street railways. Journal of Accountancy (July): 211-215.
Allen, B. 1987. Make information services pay its own way. Harvard Business Review (January-February): 57-63.
Allen, R. W. 1968. Staffing practices and problems of business units in the California state college system. The Academy of Management Journal 11(1): 75-89. (JSTOR link).
Alou, S. and R. A. Roemmich. 1977. Responsibility accounting for banks. Management Accounting (May): 35-38.
Alter, C. 1990. An exploratory study of conflict and coordination in interorganizational service delivery systems. The Academy of Management Journal 33(3): 478-502. (JSTOR link).
Amlung, M. J. Jr. 1962. Management accounting for the life insurance industry. N.A.A. Bulletin (May): 83-91.
Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.
Argyris, C. 1958. Some problems in conceptualizing organizational climate: A case study of a bank. Administrative Science Quarterly 2(4): 501-520. (JSTOR link).
Arnold, P. J. and P. Sikka. 2001. Globalization and the state-professional relationship: The case the Bank of Credit and Commerce International. Accounting, Organizations and Society 26(6): 475-499.
Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.
Atwood, J. W. 1969. Motor freight management reporting. Management Accounting (January): 53-54.
Auzair, S. M. and K. Langfield-Smith. 2005. The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research (December): 399-421.
Avery, H. G. 1954. Some aspects of public utility accounting. The Accounting Review (October): 575-583. (JSTOR link).
Avery, H. G. 1955. An analysis of Missouri's utility earnings and rate base formula - A rejoinder. The Accounting Review (July): 485-492. (JSTOR link).
Avery, H. G. 1959. Cost distribution by regulation. The Accounting Review (April): 250-256. (JSTOR link).
Bailes, J., I. Kleinsorge and L. White. 1992. How support services can use process control: The idea is to let people manage themselves. Management Accounting (October): 45-51. (For more on Oregon Cutting Systems use of JIT concepts see Bailes, J. C. and I. K. Kleinsorge. 1992. Cutting waste with JIT. Management Accounting (June): 28-32.)
Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues In Accounting Education (November): 539-551.
Baker, C. R. 1976. Accounting problems in the TV broadcast industry. Management Accounting (May): 41-42.
Balakrishnan, R. and N. S. Soderstrom. 2000. The cost of system congestion: Evidence from the healthcare sector. Journal of Management Accounting Research (12): 97-114.
Bamber, L. S. and K. E. Hughes III. 2001. Activity-based costing in the service sector: The Buckeye national bank. Issues in Accounting Education (August): 381-408.
BarNiv, R. 1990. Accounting procedures, market data, cash-flow figures, and insolvency classification: The case of the insurance industry. The Accounting Review (July): 578-604. (JSTOR link).
Bauer, J. 1916. The idea of capitalization as applied to public service corporations. Journal of Accountancy (July): 1-9.
Bauer, J. 1926. The problem of effective regulation of public utilities. Harvard Business Review (October): 68-79.
Bauer, J. 1930. Depreciation and public utility valuation. The Accounting Review (June): 111-116. (JSTOR link).
Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29 . (JSTOR link).
Baum, J. A. C. and H. A. Haveman. 1997. Love thy neighbor? Differentiation and agglomeration in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 42(2): 304-338. (JSTOR link).
Baum, J. A. C. and H. A. Haveman. 1998. Errata: Love they neighbor? Differentiation and agglomeration in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 43(2): 506. (JSTOR link).
Baum, J. A. C. and S. J. Mezias. 1992. Localized competition and organizational failure in the Manhattan hotel industry, 1898-1990. Administrative Science Quarterly 37(4): 580-604. (JSTOR link).
Bayou, M. E. 2008. A note on an alternative cost allocation system for municipal service units. Advances in Management Accounting (17): 317-346.
Bean, T. J. and J. G. Gros. 1992. R&D benchmarking at AT&T. Research-Technology Management (July-August): 32-37.
Beatty, A., S. L. Chamberlain and J. Magliolo. 1995. Managing financial reports of commercial banks: The influence of taxes, regulatory capital, and earnings. Journal of Accounting Research (Autumn): 231-261. (JSTOR link).
Beaulieu, P. R. 1996. A note on the role of memory in commercial loan officers' use of accounting and character information. Accounting, Organizations and Society 21(6): 515-528.
Bennett, E. E. 1956. Operating statements for bank management. N.A.C.A. Bulletin (March): 867-873.
Bennett, J. P. 1985. Standard cost systems lead to efficiency and profitability. Healthcare Financial Management (September): 46-54.
Bennett, R. J. 1924. Building and loan associations. Journal of Accountancy (February): 81-90.
Berkowitz, N. H. and W. G. Bennis. 1961.
Interaction patterns in formal service-oriented organizations. Administrative Science Quarterly
6(1): 25-50. (JSTOR
link).
Bernard, V. L., R. C. Merton and K. G. Palepu. 1995. Mark-to-market accounting for banks and thrifts: Lessons from the Danish experience. Journal of Accounting Research (Spring): 1-32. (JSTOR link).
Berndtson, K. 1986. Managers and physicians come head to head over cost control. Healthcare Financial Management (September): 22-24, 28-29.
Biggart, N. W. 1977. The creative-destructive process of organizational change: The case of the Post Office. Administrative Science Quarterly 22(3): 410-426. (JSTOR link).
Bishop, G. L. 1914. Savings bank audits. Journal of Accountancy (February): 97-114.
Blacconiere, W. G., R. M. Bowen, S. E. Sefcik and C. H. Stinson. 1991. Determinants of the use of regulatory accounting principles by savings and loans. Journal of Accounting and Economics (June): 167-201.
Blackwell, D. W., J. A. Brickley and M. S. Weisback. 1994. Accounting information and internal performance evaluation : Evidence from Texas banks. Journal of Accounting and Economics (May): 331-358.
Blauvelt, M. P. 1908. Railroad accounting under government supervision. Journal of Accountancy (June): 81-92.
Boles, K. E. and J. K. Glenn. 1986. What accounting leaves out of hospital financial management. Hospital and Health Services Administration (March April): 8-27.
Bolten, S. 1974. Residential mortgage risk characteristics. Decision Sciences 5(1): 73-90.
Borgstrom, H.G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.
Borth, D. Jr. 1947. Published financial statements of banks. The Accounting Review (July): 288-294. (JSTOR link).
Boutell, W. S. 1962. The implementation of uniform standards of reporting for national voluntary agencies. The Accounting Review (July): 406-409. (JSTOR link).
Bradach, J. L. 1997. Using the plural form in the management of restaurant chains. Administrative Science Quarterly 42(2): 276-303. (JSTOR link).
Brantner, P. F. 1973. Accounting for land development companies. Management Accounting (August): 15-19.
Briggs, F. R. and J. E. Hosking. 1984. Hospitals eye excess capacity and plan to improve productivity. Modern Healthcare (February 1): 114, 116, 119.
Brignall, S. 1997. A contingent rationale for cost system design in services. Management Accounting Research (September): 325-346.
Brignall, T. J., L. Fitzgerald, R. Johnston and R. Silvestro. 1991. Product costing in service organizations. Management Accounting Research (December): 227-248.
Brimson, J. A. and J. Antos. 1994. Activity Based Management for Service Industries, Government Entities, and Nonprofit Organizations. New York: John Wiley & Sons Inc..
Bromwich, M. and C. Hong. 2000. Costs and regulation in the U.K. telecommunications industry. Management Accounting Research (March): 137-165.
Brown, R. W., and J. B. Pyers. 1988. Putting teeth into the efficiency and effectiveness of public services. Public Administration Review (May-June): 735-742.
Bruton, P. W. and J. Waterman. 1985. Capital financing demands new, innovative practices. Healthcare Financial Management (April): 38-46.
Buckwalter, W. R. 1942. Accrued depreciation and the utility rate base in Pennsylvania. The Accounting Review (July): 265-277. (JSTOR link).
Burgess, K. F. 1929. Conflict in legislation respecting railroad rates I. Harvard Business Review (July): 423-431.
Burgess, K. F. 1929. Conflict in legislation respecting railroad rates II. Harvard Business Review (October): 24-36.
Burik, D. and T. J. Duvall. 1985. Hospital cost accounting: A
basic system framework. Healthcare
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Burik, D. and D. L. Marcellino. 1985. Successfully implementing a multihospital cost system. Healthcare Financial Management (January): 50-52, 54.
Butterfield, R. 1987. A quality strategy for service organizations. Quality Progress (December):
Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.
Cabot, P. 1929. Public utility rate regulation. Harvard Business Review (April): 257-266.
Cabot, P. 1929. Public utility rate regulation II. Harvard Business Review (July): 413-422.
Cabot, P. C. 1926. Interest rates and utility stock prices. Harvard Business Review (July): 431-438.
Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.
Calvert, J. F. 1908. Depreciation in railway accounting. Journal of Accountancy (August): 229-233.
Campbell, E. M. 1924. Some management problems of investment trusts. Harvard Business Review (April): 296-302.
Cannon, J. A. 1976. Applying the human resource account framework in an international airline. Accounting, Organizations and Society 1(2 & 3): 253-263.
Carnegie, A. 1908. The worst banking system in the world. Journal of Accountancy (March): 357-361.
Carr, L. P. 1993. Unbundling the cost of hospitalization. Management Accounting (November): 43-48.
Carter, T. L., A. M. Sedaghat and T. D. Williams. 1998. How ABC changed the post office. Management Accounting (February): 28-32, 35 and 36. (Summary).
Case, J. C. 1979. Electronic banking comes to First-Citizens. Management Accounting (April): 39-42.
Catanach, A. H. Jr. and R. G. Brody. 1993. Intangible assets, the loan portfolio and deposit mixes of stock savings & loans. Accounting Horizons (June): 12-29.
Chambers, D. and A. Charnes. 1961. Inter-temporal analysis and optimization of bank portfolios. Management Science (July): 393-410. (JSTOR link).
Chan, Y. C. L. and S. J. K. Ho. 2000. Performance measurement and the use of balanced scorecard in Canadian hospitals. Advances in Management Accounting (9): 145-169.
Chang, C. J., C. S. Ou and A. Wu. 2004. Compensation strategy and organizational performance: Evidence from the banking industry in an emerging economy. Advances in Management Accounting (12): 137-150.
Chang, L. and B. Birkett. 2004. Managing intellectual capital in a professional service firm: Exploring the creativity-productivity paradox. Management Accounting Research (March): 7-31.
Charnes, A., W. W. Cooper, J. K. DeVoe, D. B. Learner and W. Reinecke. 1968. A goal programming model for media planning. Management Science (April): 423-430.
Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.
Chopra, S. and M. A. Lariviere. 2005. Managing service inventory to improve performance. MIT Sloan Management Review (Fall): 56-63.
Chow, C. W., K. M. Haddad, and J. E. Williamson. 1997. Applying the balanced scorecard to small companies. Management Accounting (August): 21-27. (Summary).
Cleverly, W. O. 1987. Product costing for health care firms. Health Care Management Review (Fall): 39.
Clifford, L. A. and M. P. Plomann. 1985. Cost and quality: Two sides of the coin in cost containment. Healthcare Financial Management (September): 30-32.
Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.
Cobb, I., C. Helliar and J. Innes. 1995. Management accounting change in a bank. Management Accounting Research (June): 155-175.
Cohen, J. and P. Hansen. 1999. The relevance of activity-based costing for the human services sector: The example of hospital social work. Advances in Management Accounting (8): 195-209.
Collier, P. and A. Gregory. 1995. Investment appraisal in service industries: A field study analysis of the U.K. hotels sector. Management Accounting Research (March): 33-57.
Collier, P. M. 2001. The power of accounting: A field study of local financial management in a police force. Management Accounting Research (December): 465-486.
Collins, J. H., D. A. Shackelford and J. M. Wahlen. 1995. Bank differences in the coordination of regulatory capital, earnings, and taxes. Journal of Accounting Research (Autumn): 263-291. (JSTOR link).
Collins, J. H., G. G. Geisler and D. A. Shackelford. 1997. The effects of taxes, regulation, earnings, and organizational form on life insurers' investment portfolio realizations. Journal of Accounting and Economics (31 December): 337-361.
Coltman, M. M. 1989. Cost Control for the Hospitality Industry, 2nd edition. John Wiley & Sons.
Connell, R. 1995. Measuring Customer and Service Profitability in the Finance Sector. London, U.K.: Chapman & Hall.
Conway, T. Jr. 1906. The construction and finances of interurban electric railroads. Journal of Accountancy (May): 1-11.
Conway, T. Jr. 1906. The effect of passenger traffic upon freight earnings. Journal of Accountancy (March): 396-409.
Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part I. Journal of Accountancy (September): 340-350.
Conway, T. Jr. 1908. The traffic problems of interurban electric railroads: Part II. Journal of Accountancy (October): 426-434.
Conway, T. Jr. 1909. Traffic problems of interurban electric railroads: Part IV. Journal of Accountancy (January): 214-223.
Cook, J. B. 1910. National bank earnings. Journal of Accountancy (September): 334-338.
Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.
Cooke, M. L. 1930. Shoring up the regulation of electrical utilities. Harvard Business Review (April): 316-328.
Cote, R. 2001. Accounting for Hospitality Managers. Educational Institute of the American Hotel Motel Association.
Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30. (A model for a food retailing chain).
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).
Cowan, R. K. 1960. Departmental unit cost plan in an insurance company. N.A.A. Bulletin (December): 53-65.
Cox, W. R. and J. S. Odom. 1960. Integration of materials accounting - A public utility case study. N.A.A. Bulletin (April): 37-48.
Crane, M. and J. Meyer. 1993. Focusing on true cost in a service organization. Management Accounting (February): 41-45.
Crum, W. L. and H. B. Vanderblue. 1925. The relations of a commercial bank to the business cycle. Harvard Business Review (April): 297-311.
Crystal, G. S., and S. J. Silberman. 1986. Not-for-profit organizations need incentive compensation. Personnel (April): 7-12.
Cunningham, H. D. 1960. A cost control program in a public utility. N.A.A. Bulletin (April): 5-15.
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Daniels, W. M. 1929. The O'Fallon decision. Harvard Business Review (October): 1-9. (Related to excess earnings of a railroad).
Danos, P., D. L. Holt and E. A. Imhoff Jr. 1989. The use of accounting information in bank lending decisions. Accounting, Organizations and Society 14(3): 235-246.
Davenport, T. H. and J. Glaser. 2002. Just-in-time delivery comes to knowledge management. Harvard Business Review (July): 107-111. (Summary).
Davies, H. J. 1915. Fair interest on investment in public utilities. Journal of Accountancy (January): 34-45.
Davis, G. F. and M. S. Mizruchi. 1999. The money center cannot hold: Commercial banks in the U.S. system of corporate governance. Administrative Science Quarterly 44(2): 215-239. (JSTOR link).
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Deitemann, G. J. 1988. Measuring Productivity in a service company. Management Accounting (February): 48-54.
Delacroix, J. and G. R. Carroll. 1983. Organizational foundings: An ecological study of the newspaper industries of Argentina and Ireland. Administrative Science Quarterly 28(2): 274-291. (JSTOR link).
Dhingra, A. H. 2006. Executing strategy in the financial services industry: The key to competitive advantage. Cost Management (July/August): 31-39.
Dibbert, M. T. 1987. Measuring the benefits of ATMs. Banker's Magazine (January-February): 46-50.
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Doxey, B. L. and J. Chambers. 1983. Making the most of bank information systems. Management Accounting (February): 58-61.
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Eccher, E. A., K. Ramesh and S. R. Thiagarajan. 1996. Fair value disclosures by bank holding companies. Journal of Accounting and Economics (August-December): 79-117.
Edwards, J. B. 1976. Inflation accounting for utilities. Management Accounting (August): 19-23.
Eggleston, D. C. 1913. Accounting system for a municipal hospital. Journal of Accountancy (November): 366-370.
Eggleston, D. C. 1913. Municipal cemetery accounts. Journal of Accountancy (March): 174-184.
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Euske,
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Farrell, J. B. 1964. Management reporting for the professional service organization. N.A.A. Bulletin (January): 55-62.
Feddeck, F. C. 1976. Cost accounting in a stock transfer company. Management Accounting (November): 34-36.
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Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.
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Frances, J. and E. Garnsey. 1996. Supermarkets and suppliers in the United Kingdom: System integration, information and control. Accounting, Organizations and Society 21(6): 591-610.
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Galaskiewicz, J. and D. Shatin. 1981. Leadership and networking among neighborhood human service organizations. Administrative Science Quarterly 26(3): 434-448. (JSTOR link).
Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.
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Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .
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Gass, G. L., R. Bentson and G. McMakin. 1987. White collar productivity: How a major insurance company tried to optimize its resources and talents. Management Accounting (September): 33-38.
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Gaver, J. J. and J. S. Paterson. 2007. The influence of large clients on office-level auditor oversight: Evidence from the property-casualty insurance industry. Journal of Accounting and Economics (July): 299-320.
Geijsbeek, J. B. 1914. Fair return to public utilities. Journal of Accountancy (April): 245-263.
Gillett, J. B. 1978. A funded reserve for major removals. Management Accounting (March): 30-34.
Gilman, T. A. 1985. Hospitals recognize need to install or improve cost accounting systems. Healthcare Financial Management (November): 86-89.
Giroux, G., S. Grossman and S. Kratchman. 1981. What FAS No. 33 does to bank financial statements. Management Accounting (January): 42-47.
Giroux, G. A. and S. H. Kratchman. 1980. How banks forecast. Management Accounting (May): 39-44.
Glisson, C. and M. Durick. 1988. Predictors of job satisfaction and organizational commitment in human service organizations. Administrative Science Quarterly 33(1): 61-81. (JSTOR link).
Glisson, C. A. 1978. Dependence of technological routinization on structural variables in human service organizations. Administrative Science Quarterly 23(3): 383-395. (JSTOR link).
Glisson, C. A. and P. Y. Martin. 1980. Productivity and efficiency in human service organizations as related to structure, size, and age. The Academy of Management Journal 23(1): 21-37. (JSTOR link).
Goggi, S. C. 1976. New business plan: Coggi Fountain Service. Management Accounting (August): 48-50.
Golec, J. H. 1994. Compensation policies and financial characteristics of real estate investment trusts. Journal of Accounting and Economics (January): 177-205.
Goodsell, C. T. 1976. Cross-cultural comparison of behavior of postal clerks towards clients. Administrative Science Quarterly 21(1): 140-150. (JSTOR link).
Grandey, A. A. 2003. When "The show must go on": Surface acting and deep acting as determinants of emotional exhaustion and peer-rated service delivery. The Academy of Management Journal 46(1): 86-96. (JSTOR link).
Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 911.
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Greve, H. R. 1996. Patterns of competition: The diffusion of a market position in radio broadcasting. Administrative Science Quarterly 41(1): 29-60. (JSTOR link).
Greve, H. R. 2000. Market niche entry decisions: Competition, learning, and strategy in Tokyo banking, 1894-1936. The Academy of Management Journal 43(5): 816-836. (JSTOR link).
Guilding, C. 2003. Hotel owner/operator structures: Implications for capital budgeting process. Management Accounting Research (September): 179-199.
Guilding, C., D. Kennedy and L. McManus. 2001. Extending the boundaries of customer accounting: Applications in the hotel industry. Journal of Hospitality and Tourism Research. 25(2): 173-194.
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Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.
Hallbauer, R. C. 1980. How orchestras measure internal performance. Management Accounting (February): 54-57.
Haney, L. H. 1915. Depreciation and valuation for rate making. Journal of Accountancy (May): 344-351.
Hannon, N. and G. Trevithick. 2006. Making clean deposits. Strategic Finance (February): 24-29. (FDIC uses XBRL to streamline the regulatory data collection process for banks).
Hanson, C. A. 1975. Life insurance accounting. Management Accounting (August): 37-38, 42.
Hanssens, D. M., D. Thorpe and C. Finkbeiner. 2008. Marketing when customer equity matters. Harvard Business Review (May): 117-123. (Wachovia's marketing mix effectiveness measurement model).
Harr, D. J. 1990. How activity accounting works in government. Management Accounting (September): 36-40.
Harris, J. G. 1961. Approach to internal control in the savings and loan business. N.A.A. Bulletin (May): 85-91.
Harris, T. W. 1954. Control budgeting in commercial banks. N.A.C.A. Bulletin (April): 980-989.
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Harvard Business Review. 1924. Successful distribution through exclusive wholesalers. Harvard Business Review (October): 112-115.
Harvard Business Review. 1928. Case studies in business: The establishment of a bond department in a commercial bank - 1928. Harvard Business Review (October): 87-96.
Harvard Business Review. 1928. Legal developments significant in business: Paid-in investment as a public utility rate base in Massachusetts. Harvard Business Review (July): 499-509.
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Harvard Business Review. 1928. Summaries of business research: The new policy of the American Telephone and Telegraph Company. Harvard Business Review (October): 74-86.
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