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MANAGEMENT AND ACCOUNTING WEB |
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Service Industry Bibliography |
Adams, C. G. 1946. Airline accounting. N.A.C.A. Bulletin (November 15): 359-376.
Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.
Agnich, J. F. 1981. How utilities account to the regulators. Management Accounting (February): 17-22.
Ahrens, T. and C. Chapman. 2002. The structuration of legitimate performance measures and management: Day-today contests of accountability in a U.K. restaurant chain. Management Accounting Research (June): 151-171.
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, 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.
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.)
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).
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.
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.
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.
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.
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).
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.
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).
Burik, D. and T. J. Duvall. 1985. Hospital cost accounting: A
basic system framework. Healthcare
Financial Management (March): 58-64.
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.
Calnan, J. 2001. New role for CFOs in the financial services industry. Strategic Finance (October): 22-26.
Cannon, J. A. 1976. Applying the human resource account framework in an international airline. Accounting, Organizations and Society 1(2 & 3): 253-263.
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.
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.
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.
Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.
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).
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.
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.
Daniels, B. et al. 1998. Movie Money: Understanding Hollywood's (Creative) Accounting. Silman-James Press.
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).
Dein, R. C. 1949. Original cost and public utility regulation. The Accounting Review (January): 68-80. (JSTOR link).
Deitemann, G. J. 1988. Measuring Productivity in a service company. Management Accounting (February): 48-54.
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.
Dillon, R., R. G. Alsup and K. Eyler. 1988. Telecommunications costs - How to identify, analyze, and control them. Management Accounting (August): 50-53.
Dittmer, P. R. 2002. Principles of Food, Beverage, and Labor Cost Controls. Wiley
Doxey, B. L. and J. Chambers. 1983. Making the most of bank information systems. Management Accounting (February): 58-61.
Dunn, P. 2003. The Firm of the Future: A Guide for Accountants, Lawyers, and Other Professional Services. Wiley.
Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.
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.
Euske,
K. J. and M. J. Lebas. 1999. Performance measurement for maintenance depots. Advances
in Management Accounting (7):
Evans, J. H., Y. Hwang, and N.J. Nagarajan. 1997. Cost reduction and process reengineering in hospitals. Journal of Cost Management (May/June): 20-27.
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.
Fincham, R., J. Fleck, R. Procter and H. Scarbrough. 1995. Expertise and Innovation: Information Technology Strategies in the Financial Services Sector. Oxford University Press.
Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.
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.
Frei, F. X. 2008. The four things a service business must get right. Harvard Business Review (April): 70-80.
Galloway, C. J. 1981. Disclosure of GAAP data of life insurance companies. Management Accounting (January): 27-31.
Gammill, G. M. 1981. Strategic management techniques for insurance companies in the '80s. Management Accounting (January): 19-22, 26.
Garber, M. 2004. Advertising by the numbers: Controlling the finances of a half-trillion dollar industry. Cost Management (July/August): 13-21.
Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14 .
Gardner, M. J. and L. E. Lammers. 1988. Cost accounting in large banks. Management Accounting (April): 34-39.
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.
Gaver, J. J. and J. S. Paterson. 2004. Do insurers manipulate loss reserves to mask solvency problems? Journal of Accounting and Economics (September): 393-416.
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.
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. 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.
Greenberg, C. 1986. Analyzing restaurant performance: Relating cost and volume to profit. Cornell Hotel & Restaurant Administration Quarterly (May): 911.
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.
Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.
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.
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.
Harrison, S. R. 1988. South Central Bell and the Treadway Commission report. Management Accounting (August): 21-27.
Harrison, W. T. Jr. and D. P. Hollingsworth. 1991. The core deposit intangible asset. Accounting Horizons (September): 38-49.
Hartman, B. P., J. L. Haverty and J. M. Larkin. 1999. The strategic and operational role of a supermarket managerial accounting system: The case of food courts. Advances in Management Accounting (7): 239-251.
Heaton, H. 1978. Organizing for people. Management Accounting (February): 55-58, 62.
Heitger, L. E. 1976. Data base considerations for electric utilities. Management Accounting (March): 31-33.
Heskett, J. L., T. O. Jones, G. W. Loveman, W. E. Sasser Jr. and L. A. Schlesinger. 2008. Putting the service-profit chain to work. Harvard Business Review (July-August): 118, 120-129. (Reprint from 1994).
Hill, J. W. and R. W. Ingram. 1989. Selection of GAAP or RAP in the savings and loan industry. The Accounting Review (October): 667-679. (JSTOR link).
Hoffman, R. B. 1971. Production factors in policing services. Decision Sciences 2(4): 432-447.
Hoffman, T. 1998. How profitable is the bank customer? Computerworld 32(33): 31-32.
Hogan, T. J. 1939. Use of uniform system in hotel accounting. N.A.C.A. Bulletin (July 15): 1411-1424.
Holt, R. N. and R. J. Carroll. 1980. Classification of commercial bank loans through policy capturing. Accounting, Organizations and Society 5(3): 285-296.
Horwath, E. B., L. Toth and J. D. Lesure. 1978. Hotel Accounting. John Wiley & Sons.
Hoshower, L. B. and R. P. Crum. 1987. Controlling service center costs. Management Accounting (November): 44-48.
Huff, P. 2001. Using drum-buffer-rope scheduling rather than just-in-time production. Management Accounting Quarterly (Winter): 36-40. (Summary).
Humphrey, C. 1994. Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society 19(2): 147-178.
Husband, W. H. 1926. The accrual principle applied to bank accounting. The Accounting Review (June): 85-89. (JSTOR link).
Hwang, Y. and A. Kirby. 1994. Distorted Medicare reimbursements: The effect of cost accounting choices. Journal of Management Accounting Research (6): 128-143.
Institute of Management Accountants. 2000. Implementing Automated Workflow Management. Institute of Management Accountants.
Institute of Management Accountants. 2000. Implementing Shared Service Centers. Institute of Management Accountants.
Ittner, C. D., D. F. Larcker and T. Randall. 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society 28(7-8): 715-741.
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Jenne, S. E. 1999. Famous Presidents Savings: Client acceptance and retention. Issues In Accounting Education (November): 657-674.
Jensen, H. L. 1982. Cost analyses of commercial bank portfolios. Management Accounting (October): 47-51, 79.
Johnson, F. P. and C. F. Muenzberg. 1980. Can cost analysis improve your mortgage loan function? Management Accounting (February): 22-25.
Johnson, H. T., G. J. Fults, and P. Jackson. 1990. Activity Management and performance measurement in a service organization. Proceedings of the Third Annual Management Accounting Symposium. American Accounting Association: 63-73.
Jones, J. W. 1973. Accounting practices in ship chandlery. Management Accounting (August): 28-30, 34.
Jones, J. W. 1974. Tobacco auction warehouse accounting. Management Accounting (April): 35-38.
Jones, R. L. and H. J. Trentin. 1966. Budgeting general and administrative expenses: A planning and control system. Management Bulletin 74. New York: American Management Association.
Judd, F. 1949. Development of cost accounting concepts of scheduled commercial airlines. The Accounting Review (January): 61-67. (JSTOR link).
Kaplan, R. S. and D. P. Norton. 2001. Transforming the balanced scorecard from performance measurement to strategic management: Part I. Accounting Horizons (March): 87-104. (Summary).
Karmarkar, U. 2004. Will you survive the services revolution? Harvard Business Review (June): 100-107. (Summary).
Ke, B. 2004. Discussion of “How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time”. Review of Accounting Studies 9(2-3): 295-299.
Kerrigan, H. D. 1951. Accounting aspects of rate-making in the public-utility field. The Accounting Review (July): 352-361. (JSTOR link).
Kershaw, R. 2000. Using TOC to "cure" healthcare problems. Management Accounting Quarterly (Spring): 22-28. (Summary).
Khtaian, G. A. 1977. Strategic and financial models for a utility. Management Accounting (June): 47-51.
King, W. R. 1964. Performance evaluation in marketing systems. Management Science (July): 659-666.
Klink, J. J. 1980. Real Estate Accounting and Reporting: A Guide For Developers, Investors and Lenders. John Wiley & Sons.
Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.
Kocalkuiah, M. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39.
Kohler, E. L. 1946. The development of accounting for regulatory purposes by the Federal Power Commission. The Accounting Review (January): 19-31. (JSTOR link).
Kohler, E. L. 1948. The TVA and its power-accounting problems. The Accounting Review (January): 44-62. (JSTOR link).
Krebs, W. S. 1950. Rate base problems presented when utilities shift from retirement to depreciation accounting. The Accounting Review (July): 283-291. (JSTOR link).
Krebs, W. S. 1950. Replacement and retirement accounting and rate base valuations. The Accounting Review (October): 351-359. (JSTOR link).
Krebs, W. S. 1954. An analysis of Missouri's utility earnings and rate base formula. The Accounting Review (July): 429-446. (JSTOR link).
Lack, J. 2000. Banking goes virtual. Strategic Finance (April): 36-39.
Lamminmaki, D. 2008. Accounting and the management of outsourcing: An empirical study in the hotel industry. Management Accounting Research (June): 163-181.
Larson, R. L. 1971. Transfer pricing in a commercial bank - A differing viewpoint. Management Accounting (December): 19-22.
Latzko, W. J. 1986. Quality and Productivity for Bankers and Financial Managers. Marcel Dekker.
Lawrence, E. C. 1982. What should banks disclose? Management Accounting (May): 39-40, 45-46.
Lawson, W. F. 1936. The application of bank costs to depositor's accounts. N.A.C.A. Bulletin (March 1): 701-707.
Lawton, R. 1989. Creating a customer-centered culture for service quality. Quality Progress (May 1989):
Lee, J. Y. 1991. The service sector: Investing in new technology to stay competitive. Management Accounting (June): 45-48.
Lenard, M. J., A. L. Watkins and P. Alam. 2007. Effective use of integrated decision making: An advanced technology model for evaluating fraud in service-based computer and technology firms. Journal of Emerging Technologies in Accounting (4): 123-137.
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Levine, J. B. 1978. How a bank performs a customer profitability analysis. Management Accounting (June): 35-39, 42-43, 49.
Levinsohn, A. 2000. Insurers go public. Strategic Finance (July): 68-73.
Levinsohn, A. 2000. The coming of the financial services bazaar? Strategic Finance (April): 40-47.
Littrell, E. K. 1980. Designing a profit-sharing plan for a service company. Management Accounting (October): 47-49, 56.
Litzinger, W. D. 1963. Entrepreneurial prototype in bank management: A comparative study of branch bank managers. The Academy of Management Journal 6(1): 36-45. (JSTOR link).
Litzinger, W. D. 1965. The motel entrepreneur and the motel manager. The Academy of Management Journal 8(4): 268-281. (JSTOR link).
Liu, C. and S. G. Ryan. 1995. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. Journal of Accounting Research (Spring): 77-94. (JSTOR link).
Liu, C., S. G. Ryan and H. Tan. 2004. How banks' value-at-risk disclosures predict their total and priced risk: Effects of bank technical sophistication and learning over time. Review of Accounting Studies 9(2-3): 265-294.
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Mack, J. W. 1954. Fixed asset planning - And a fleet economy study. N.A.C.A. Bulletin (August): 1606-1612.
Mahenthiran,
S. and B.D. Marshall. 1999. Implementing activity-based costing and its
implications for a service firm in the timeshare exchange industry. Advances
in Management Accounting (7):
Manners, G. E. Jr. 1968. Use of predetermined costs in the life insurance industry. Management Accounting (October): 44-48.
Marder, J. I. 1950. Welcome stranger: The control of hotel guest accounts. N.A.C.A. Bulletin (June): 1257-1265.
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