Management And Accounting Web

Budgeting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Budgeting Main Page | Standard Costing Main Page

Abel, C. 1955. Monthly and annual forecasting. N.A.C.A. Bulletin (June): 1293-1303.

Abernethy, M. A. and J. U. Stoelwinder. 1991. Budget use, task uncertainty, system goal orientation and subunit performance: A test of the 'fit' hypothesis in not-for-profit hospitals. Accounting, Organizations and Society 16(2): 105-120.

Abernethy, M. A. and P. Brownell. 1999. The role of budgets in organizations facing strategic change: An exploratory study. Accounting, Organizations and Society 24(3): 189-204. (Summary).

Agrawal, S. P. 1986. Inflation, maintenance of capital and IRR models of capital budgeting. Decision Sciences (Winter): 1-15.

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

Alagiah, R. 2006. The object and the subject of accounting budgets: Evidence of early use by British colonial houses. Journal of Applied Management Accounting Research (Summer): 63-76.

Alam, M. 1997. Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh. Management Accounting Research (June): 147-167.

Albach, H. 1967. Long range planning in open-pit mining. Management Science (June): B549-B568. (JSTOR link).

Alderson, W. 1959. Perspectives on the planning process. The Journal of the Academy of Management 2(3): 181-196. (JSTOR link).

Amante, J. R. and R. L. Graham. 1974. Flexible budgeting: A defense industry approach. Management Accounting (February): 37-38.

Amato, N. 2013. Forward roll. How companies can move beyond traditional budgeting. Journal of Accountancy (October): 26-30. (Rolling forecast).

Andersen, A. V. 1983. Budgeting For Data Processing. National Association of Accountants.

Ansari, S. L. 1979. Towards an open systems approach to budgeting. Accounting, Organizations and Society 4(3): 149-161.

Ansoff, H. I. and R. C. Brandenburg. 1967. A program of research in business planning. Management Science (February): B219-B239. (JSTOR link).

Anthony, R. N. 1986. Accounting rates of return: Note. American Economic Review (March): 244-246.

Antle, R. and G. D. Eppen. 1985. Capital rationing and organizational slack in capital budgeting. Management Science (February): 163-174.

Antle, R. and J. Fellingham. 1990. Resource rationing and organizational slack in a two-period model. Journal of Accounting Research (Spring): 1-24. (JSTOR link).

Aranya, N. 1990. Budget instrumentality, participation and organizational effectiveness. Journal of Management Accounting Research (2): 67-77.

Ardner, J. Walter. 1958. Sales forecasting methods and their place in long-range planning. N.A.A. Bulletin (August): 73-83.

Argyris, C. 1952. The Impact of Budgets on People. New York: Controllership Foundation.

Argyris, C. 1953. Human problems with budgets. The Harvard Business Review (January-February): 97-110.

Armstrong, P., P. Marginson, P. Edwards and J. Purcell. 1996. Budgetary control and the labour force: Findings from a survey of large British companies. Management Accounting Research (March): 1-23.

Arnold, E. 1986. Budgeting: The modeling approach. Management Accounting U.K. (December): 29-31.

Arnold, E. 1987. Delegating budgetary responsibility. Public Finance and Accountancy (January 23): 10-11.

Arnold, J. H. 1986. Assessing capital risk: You can't be too conservative. Harvard Business Review (September-October): 113-121.

Arnstein, W. E. 1948. What budgeting and financial forecasting will do for a new company. N.A.C.A. Bulletin (December 1): 381-394.

Arrol, J. 1962. Budgeting for direct material inventories. N.A.A. Bulletin (February): 59-66.

Arya, A. and J. Glover. 1996. The role of budgeting in eliminating tacit collusion. Review of Accounting Studies 1(3): 191-205.

Arya, A., J. Glover and K. Sivaramakrishnan. 1997. Commitment issues in budgeting. Journal of Accounting Research (Autumn): 273-278. (JSTOR link).

Ashton, A. H. 1982. An empirical study of budget-related predictions of corporate executives. Journal of Accounting Research (Part I, Autumn): 440-449. (JSTOR link).

Auger, B. Y. 1981. Presenting ... the budget! Management Accounting (May): 22-25.

Baber, W. R. 1985. Budget-based compensation and discretionary spending. The Accounting Review (January): 1-9. (JSTOR link).

Bachofer, J. B. 1964. Short and long-term forward planning based on contribution margin. N.A.A. Bulletin (March): 11-19.

Bailey, A. D. Jr. and J. Gray. 1968. A study of the importance of the planning horizon on reports utilizing discounted future cash flows. Journal of Accounting Research (Spring): 98-105. (JSTOR link).

Bailey, J. K. 1964. Organization planning: Whose responsibility? The Academy of Management Journal 7(2): 95-108. (JSTOR link).

Baiman, S. and J. Evans. 1983. Pre-decision information and participative management control systems. Journal of Accounting Research (Autumn): 371-395.

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

Banham, R. 2011. Let it roll: Why more companies are abandoning budgets in favor of rolling forecasts. CFO (May): 42-47.

Banham, R. 2012. Freed from the budget: Many companies see budgeting as a time-consuming exercise of limited value. Some are resorting to a radical fix: Getting rid of the budget. CFO (September): 41-46. (Summary).

Barber, J. H. 1925. Budget sales quotas: A problem and suggested solution. Harvard Business Review (January): 210-220.

Barber, J. H. 1930. Budgeting and forecasting in an individual company. N.A.C.A. Bulletin (February 15): 741-759.

Barefield, R. M. 1969. Comments on a measure of forecasting performance. Journal of Accounting Research (Autumn): 324-327. (JSTOR link).

Bareuther, E. E. and B. E. Stromberg. 1957. Budgeting policy and practice in a decentralized company. N.A.A. Bulletin (October): 31-44.

Baridon, F. E. 1948. A capacity budget procedure to set task for plant and sales force. N.A.C.A. Bulletin (August 1): 1483-1492.

Baridon, F. E. 1960. Profit and loss budget by volume. N.A.A. Bulletin (November): 83-89.

Barker, R. D. 1964. Toward automated production planning. N.A.A. Bulletin (October): 47-52.

Bart, C. K. 1988. Budgeting gamesmanship. Academy of Management Executive. 285-294.

Bartley, J., F Buckless, Y. S. A Chen, S. K. Harvey, S. Showalter and G. Zuckerman. 2012. Flexible budgeting meets sustainability at Bacardi Limited. Strategic Finance (December): 28-34.

Bass, B. M. and H. J. Leavitt. 1963. Some experiments in planning and operating. Management Science (July): 574-585. (JSTOR link).

Bayer, H. S. 1973. Planning for cost reductions. Management Accounting (April): 31-36.

Beam, T. 1986. Budget is not a plan. Business Planning 2(2): 23-26.

Beardsley, R. 1960. Company administrated salesmen expense drafts. N.A.A. Bulletin (October): 15-22.

Bechtel, R. V. 1943. Business budgeting with a view to conversion from wartime to peacetime conditions. N.A.C.A. Bulletin (August 1): 1349-1375.

Becker, S. W. 1973. Discussion of appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 254-256. (JSTOR link).

Becker, S. W. and D. Green. 1962. Budgeting and employee behavior. The Journal of Business (October): 392-402.

Beddingfield, R. 1969. Human behavior: The key to success in budgeting. Management Accounting (September): 54-56.

Belkaoui, A. 1985. Slack budgeting, information distortion and self-esteem. Contemporary Accounting Research 2(1): 111-123.

Bell, A. L. 1977. Flexible budgets and marginal cost pricing. Management Accounting (January): 34-37, 40.

Benson, F. D. 1985. Effective operational budgeting techniques. Corporate Accounting (Summer): 3-12.

Berland, N. and E. Chiapello. 2009. Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s. Accounting, Organizations and Society 34(1): 28-57.

Berry, A. and D. Otley. 1975. The aggregation of estimates in hierarchical organizations. The Journal of Management Studies (May): 175-193.

Benard, R. J. 1936. How we plan, set up and operate our budget. N.A.C.A. Bulletin (February 1): 575-606.

Bento, A. and L. F. White. 2006. Budgeting, performance evaluation, and compensation: A performance management model. Advances in Management Accounting (15): 51-79.

Birnberg, J. G. 1972. Discussion of 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): 210-214. (JSTOR link).

Birnberg, J. G. 1988. Discussion of "An empirical analysis of the expenditure budget in research and development". Contemporary Accounting Research 4(2): 582-587.

Bizplanbuilder Express: A Guide to Creating a Business Plan With Bizplanbuilder. South-Western Educational Publishing.

Black, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Black, T. N. and D. J. Modenbach. 1971. Profit planning for action and results. Management Accounting (January): 9-13.

Blair, A. 1986. Winning the budget game. Business Planning 2(2): 18-22.

Blake, L. F. 1928. Experiences with budgets to aid management. N.A.C.A Bulletin (July 1).

Blanchard, G. A., C. W. Chow and E. Noreen. 1986. Information asymmetry, incentive schemes, and information biasing: The case of hospital budgeting under rate regulation. The Accounting Review (January): 1-15. (JSTOR link).

Bleeker, R. 2001. Key features of activity-based budgeting. Journal of Cost Management (July/August): 5-19.

Block, L. J., S. Umapathy and R. L. May. 1984. Accounting and behavior in budgeting: A literature review. Massachusetts CPA Review (Summer): 22, 24, 26-28.

Block, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Blocker, J. G. 1936. Budgeting in relation to standard costs. The Accounting Review (June): 117-124. (JSTOR link).

Borjesson, J. 1997. A case study on activity-based budgeting. Journal of Cost Management (Winter): 7-18.

Borland, R. J. Jr. and L. R. Poudy. 1986. The micro dynamics of a budget-cutting process: Modes, models and structure. Accounting, Organizations and Society 11(4-5): 403-422.

Bossons, J. 1966. The effects of parameter misspecification and non-stationarity on the applicability of adaptive forecasts. Management Science (May): 659-669. (JSTOR link).

Bothwell, C. 1984. How to improve financial planning with a budget manual. Management Accounting (December): 34-38, 49.

Bourmistrov, A. and K. Kaarboe. 2013. From comfort to stretch zones: A field study of two multinational companies applying "beyond budgeting" ideas. Management Accounting Research (September): 196-211.

Bowhill, B. N. 1987. Budgetary control systems: Why do they fail? Management Accounting UK (March): 40-41.

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

Brazeal, H. H. Jr. 1970. Large company planning techniques will work in small multi-plant companies. Management Accounting (September): 21-24, 31.

Brelsford, E. C. 1944. Corporate financial planning for the transition period. N.A.C.A. Bulletin (May 15): 991-1012.

Brenner, J. L., D. A. D'Esopo and A. G. Fowler. 1968. Difference equations in forecasting formulas. Management Science (November): 141-159. (JSTOR link).

Brett, A. C. 1932. Flexibility in budgetary control. N.A.C.A. Bulletin (June 15): 1406-1417.

Briers, M. and M. Hirst. 1990. The role of budgetary information in performance evaluation. Accounting, Organizations and Society 15(4): 373-398.

Brimson, J. A. and J. Antos. 1998. Driving Value Using Activity-Based Budgeting. John Wiley and Sons.

Brittain, R. L. 1953. Sales forecasting and marketing cost control. N.A.C.A. Bulletin (November): 300-310.

Bronner, S. Z. 1946. The use of sales and production forecasts in the determination of variances. N.A.C.A. Bulletin (March 15): 623-634.

Brown, A. A. 1969. Discussion of testing a prediction method for multivariate budgets. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 203-204. (JSTOR link).

Brown, J. L., J. G. Fisher, M. Sooy and G. B. Sprinkle. 2014. The effect of rankings on honesty in budget reporting. Accounting, Organizations and Society 39(4): 237-246.

Brown, J. L., J. H. Evans III and D. V. Moser. 2009. Agency theory and participative budgeting experiments. Journal of Management Accounting Research (21): 317-345.

Brown, L. D. and A. Hugon. 2009. Team earnings forecasting. Review of Accounting Studies 14(4): 587-607.

Brown, L. D. and M. S. Rozeff. 1979. The predictive value of interim reports for improving forecasts of future quarterly earnings. The Accounting Review (July): 585-591. (JSTOR link).

Brown, T. W., E. D. White and M. A. Gallagher. 2002. Weibull-based forecasting of R&D program budgets. The Journal of Cost Analysis & Management (Winter): 41-54.

Brown, W. G. Jr. 1974. Exploring forecast disclosure. Management Accounting (December): 19-22.

Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review (October): 844-860. (JSTOR link).

Brownell, P. 1982. A field study examination of budgetary participation and locus of control. The Accounting Review (October): 766-777. (JSTOR link).

Brownell, P. 1982. The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research (Spring): 12-27. (JSTOR link).

Brownell, P. 1983. Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society 8(4): 307-321.

Brownell, P. 1983. The motivational impact of management-by-exception in a budgetary context. Journal of Accounting Research (Autumn): 456-472. (JSTOR link).

Brownell, P. 1985. Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research (Autumn): 502-512. (JSTOR link).

Brownell, P. and A. S. Dunk. 1991. Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation. Accounting, Organizations and Society 16(8): 693-703.

Brownell, P. and K. A. Merchant. 1990. The budgetary and performance influences of product standardization and manufacturing process automation. Journal of Accounting Research (Autumn): 388-397. (JSTOR link).

Brownell, P. and M. Hirst. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research (Autumn): 241-249. (JSTOR link).

Brownell, P. and M. McInnes. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review (October): 587-600. (JSTOR link).

Brownlee, J. L. 1955. Man-hour budgeting for control of clerical costs. N.A.C.A. Bulletin (March): 956-965.

Bruce, S. S. 1958. Budgeting for research and development in a manufacturing division. N.A.A. Bulletin (September): 19-31.

Brüggen, A. and J. Luft. 2011. Capital rationing, competition, and misrepresentation in budget forecasts. Accounting, Organizations and Society 36(7): 399-411.

Brunner, O. F. 1950. A cash forecasting procedure for smaller companies. N.A.C.A. Bulletin (February): 741-748.

Bruns, W. J. Jr. and J. H. Waterhouse. 1975. Budgetary control and organization structure. Journal of Accounting Research (Autumn): 177-203. (JSTOR link).

Bryer, A. R. 2014. Participation in budgeting: A critical anthropological approach. Accounting, Organizations and Society 39(7): 511-530.

Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.

Buckley, A. and E. McKenna. 1972. Budgetary control and business behavior. Accounting and Business Research (Spring): 137-150.

Budge, B. P. and J. L. Jones. 1977. A management accounting system for contract loggers. Management Accounting (October): 34-36.

Bulluck, J. H. and V. H. Bakay. 1980. How Las Vegas casinos budget. Management Accounting (July): 35-39.

Bunce, P., R. Fraser and L. Woodcock. 1995. Advanced budgeting: A journey to advanced management systems. Management Accounting Research (September): 253-265.

Burton, E. J. 1999. Total Business Planning: A Step-By-Step Guide with Forms. John Wiley & Sons.

Buzby, S. L. 1974. Extending the applicability of probabilistic management planning and control models. The Accounting Review (January): 42-49. (JSTOR link).

Cahill, M. H. and J. F. Putnam. 1928. Bank credit and budgetary control. N.A.C.A Bulletin (December 15).

Calas, R. 1971. Variance analysis in profit planning. Management Accounting (July): 31-32, 49.

Callahan, C. M., T. R. Waymire and T. D. West. 2011. Budget ratcheting and performance. Advances in Management Accounting (19): 23-53.

Caminez, D. B. 1946. Budgets for cost control. N.A.C.A. Bulletin (November 1): 303-315.

Campbell, A. 1999. Tailored, not benchmarked: A fresh look at corporate planning. Harvard Business Review (March-April): 41-44, 46,48, 50. (Summary).

Campbell, J. A. 1949. Common sense budgeting for manufacturing expenses. N.A.C.A. Bulletin (July 1): 1255-1265.

Campion, W. M. and R. M. Peters. 1979. How to analyze manpower requirements forecasts. Management Accounting (September): 45-50.

Carlson, A. E. 1967. Budgeting vs. total systems concept. Management Accounting (February): 52-54.

Carney, W. H. 1935. The Gantt-type chart as an aid in budgetary control. N.A.C.A Bulletin (July 15): 1217-1244.

Carruth, P. J. and T. O. McClendon. 1984. How supervisors react to 'meeting the budget' pressure. Management Accounting (November): 50-54.

Carruth, P. J., T. O. McClendon and M. R. Ballard. 1983. What supervisors don't like about budget evaluations. Management Accounting (February): 38-39, 42-45.

Carswell, W. 1924. Budgetary control. National Association of Cost Accountants Official Publications (May 1): 3-19.

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

Chalos, P., N. O'Connor and X. Zijian. 1999. A comparative study of budgetary controls in Chinese State and foreign owned enterprises. Advances in Management Accounting (7): 169-185.

Chalos, P. and M. Poon. 2001. Participative budgeting and performance: A state of the art review and re-analysis. Advances in Management Accounting (10): 171-201.

Chan, J. L. 1996. Budget accounting in China: Continuity and change. Research in Governmental and Nonprofit Accounting 9: 147-174.

Chandler, J. S. and T. N. Trone. 1982. 'Bottom-up' budgeting and control. Management Accounting (February): 37-41.

Chandler, W. L. 1986. Integrating standard cost information into operating budgets. Healthcare Financial Management (September): 127-128.

Chandra, A., N. M. Menon and B. K. Mishra. 2007. Budgeting for information technology. International Journal of Accounting Information Systems 8(4): 264-282.

Chane, G. W. 1957. Closer planning through forecasting techniques. N.A.C.A. Bulletin (May): 1106-1113.

Chapman, R. G. 1962. Starting budgeting in small companies. N.A.A. Bulletin (May): 59-66.

Charnes, A. and A. C. Stedry. 1966. Search-theoretic models of organization control by budgeted multiple goals. Management Science (January): 457-482. (JSTOR link).

Charnes, A., W. W. Cooper and Y. Ijiri. 1963. Breakeven budgeting and programming to goals. Journal of Accounting Research (Spring): 16-43. (JSTOR link).

Chen, C. C. and K. T. Jones. 2004. Budgetary slack and performance in group participative budgeting: The effects of individual and group performance feedback and task interdependence. Advances in Management Accounting (13): 183-221.

Chen, C. C. and K. T. Jones. 2005. Are companies really ready for stretch targets? Management Accounting Quarterly (Summer): 10-18. (A survey of MBA students).

Chen, G. K. C. and P. R. Winters. 1966. Forecasting peak demand for an electric utility with a hybrid exponential model. Management Science (August): B531-B537. (JSTOR link).

Chen, Q. 2003. Cooperation in the budgeting process. Journal of Accounting Research (December): 775-796. (JSTOR link).

Cheng, T. T. 1983. Financial forecasting: Throw away the crystal ball. Management Accounting (May): 50-52. (Table 1 was omitted, but appears in the July issue on p. 53. The table includes three forecasting techniques.)

Chenhall, R. H. 1986. Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review (April): 263-272. (JSTOR link).

Chenhall, R. H. and P. Brownell. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations, and Society 13(3): 225-233.

Cherrington, D. J. and J. O. Cherrington. 1973. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 225-253. (JSTOR link).

Cherrington, J. O. and D. J. Cherrington. 1976. Budget games for fun and frustration. Management Accounting (January): 28-32.

Childress, R. L. 1973. Optimal planning: The use of sales forecasts. Decision Sciences 4(2): 164-172.

Chiuminatto, P. M. 1960. Getting the most out of operating budgets. N.A.A. Bulletin (August): 27-39.

Chong, K. M. and H. Mahama. 2014. The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research (September): 206-222.

Chong, V. K. and I. Ferdiansah. 2011. The effect of trust-in-superior and truthfulness on budgetary slack: An experimental investigation. Advances in Management Accounting (19): 55-73.

Chong, V. K. and K. M. Chong. 2002. Budget goal commitment and information effects of budget participation on performance: A structural equation modeling approach. Behavioral Research In Accounting (14): 65-86.

Choo, F. and K. B. Tan. 1997. A study of the relationships among disagreement in budgetary performance evaluation style, job-related tension, job satisfaction and performance. Behavioral Research In Accounting (9): 199-218.

Chow, C. W., J. C. Cooper and K. Haddad. 1991. The effects of pay schemes and ratchets on budgetary slack and performance: A multiperiod experiment. Accounting, Organizations and Society 16(1): 47-60.

Chow, C. W., J. C. Cooper; W. S. Waller. 1988. Participative budgeting: Effects of a truth-inducing pay scheme and information asymmetry on slack and performance. The Accounting Review (January): 111-122. (JSTOR link).

Christensen, J. 1982. The determination of performance standards and participation. Journal of Accounting Research (Part II, Autumn): 589-603. (JSTOR link).

Christiansen, J. K. and P. Skaerbaek. 1997. Implementing budgetary control in the performance arts: Games in the organizational theatre. Management Accounting Research (December): 405-438.

Church, B. K., R. L. Hannan and X. Kuang. 2012. Shared interest and honesty in budget reporting. Accounting, Organizations and Society 37(3): 155-167.

Churchill, N. C. 1984. Budget choice: Planning v. control. Harvard Business Review (July-August): 150-164.

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

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

Clark, W. 1997. The new breed of analytic applications. Management Accounting (December): 57-59. (Developing forward-looking scenarios).

Clausen, C. R. 1960. Variance analysis in profit planning. N.A.A. Bulletin (November): 17-22.

Cleveland, F. A. 1907. Principles of budget making. Journal of Accountancy (October): 456-466.

Cleveland, G. B. 1961. Building the factory expense budget and its utilization. N.A.A. Bulletin (September): 63-74.

Clinton, B. D. 1999. Antecedents of budgetary participation: The effects of organizational, situational, and individual factors. Advances in Management Accounting (8): 45-70.

Clinton, B. D. and J. E. Hunton. 2001. Linking participative budgeting congruence to organizational performance. Behavioral Research In Accounting (13): 127-142. (Retracted).

Cloutier, C. R. and W. B. Mabry. 1980. A small bank adopts a financial planning model. Management Accounting (February): 19-21.

Cluskey, G. R., M. H. Raiborn, and D. T. Modianos. 2000. Multiple-cost flexible budgets and PC-based regression analysis. Journal of Cost Management (July/August): 35-47.

Coan, N. A. 1951. Paradoxes in applying profit planning doctrines. N.A.C.A. Bulletin (June): 1179-1192. (Coan applies four techniques to a set of product cost data to show that a judgment based on a single technique can be erroneous. The techniques include: the conversion cost profit upcharge formula, the marginal balance or profit volume ratio, the profit per machine hour, and the percent gross or net profits by product).

Cohen, J. R. 1988. Ethics & budgeting. Management Accounting (August): 29-31.

Cole, R. E. 1985. Target information for competitive performance. Harvard Business Review (May-June): 100-109.

Collier, P. M. and A. J. Berry. 2002. Risk in the process of budgeting. Management Accounting Research (September): 273-297.

Collins, F. 1978. The interaction of budget characteristics and personality variables with budgetary response attitudes. The Accounting Review (April): 324-335. (JSTOR link).

Collins, F. and J. J. Willingham. 1977. Contingency management approach to budgeting. Management Accounting (September): 45-48.

Collins, F. and O. H. Mendoza. 1997. Strategy, budgeting, and crisis in Latin America. Accounting, Organizations and Society 22(7): 669-689.

Collins, F., P. Munter and D. W. Finn. 1987. The budgeting games people play. The Accounting Review (January): 29-49. (JSTOR link).

Collins, F., R. F. Seiller and D. K. Clancy. 1984. Budgetary attitudes: The effects of role senders, stress, and performance evaluation. Accounting & Business Research (Spring): 163-168.

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

Collins, F. B. 1954. Business-type statements in the budget of the United States. The Accounting Review (July): 472-479. (JSTOR link).

Comerford, S. E. and M. A. Abernethy. 1999. Budgeting and the management of role conflict in hospitals. Behavioral Research In Accounting (11): 93-110.

Connelly, R. P. 1960. The judgment factor in capital planning. N.A.A. Bulletin (June): 45-58.

Conners, S. 1985. Base level budgeting - A fast, but efficient solution. Business Planning 1(2): 21-23.

Cook, I. A., M. Burnett, and P. N. Gordon. 1988. CMP and managing indirect costs in the eighties. Journal of Cost Management (Spring): 18-28. (CMP is a budgeting approach).

Cooke, R. B. 1962. Eliminating the pitfalls in financial forecasting. N.A.A. Bulletin (January): 15-24.

Corregan, F. H. 1927. Budget of financial operations. N.A.C.A Bulletin (October 15): 131-160.

Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30.

Cotts, D. et al. 2002. The Facility Manager's Guide to Finance and Budgeting. AMACOM.

Courtney, H. M. and F. V. Brooks. 1972. Cumulative probabilistic sales forecasting. Management Accounting (May): 44-47.

Couts, D., D. Grether and M. Nerlove. 1966. Forecasting non-stationary economic time series. Management Science (September): 1-21. (JSTOR link).

Covaleski, M. A. and M. W. Dirsmith. 1983. Budgeting as a means for control and loose coupling. Accounting, Organizations and Society 8(4): 323-340.

Covaleski, M. A. and M. W. Dirsmith. 1986. The budgetary process of power and politics. Accounting, Organizations and Society 11(3): 193-214.

Covaleski, M. A. and M. W. Dirsmith. 1988. An institutional perspective on the rise, social transformation, and fall of a university budget category. Administrative Science Quarterly 33(4): 562-587. (JSTOR link).

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