MQeker, Philip; A Capital Idea, Management Aount ing, 78(5),May 2000.
　　
　　Miranda, Rowan ; The Rise of ERP Technology in the Public Sector, ernment Finance Review, 15(4), August 1999.
　　
　　Selander, Jeffrey P., and Kelvin F. Cross ; Process Redesign : Is It WoHh It?Goeenrnrent Finance ReoieuJ, 15(4) , Angnst 1999.
　　
　　Stone, Dan N., James E. Hanton, and Benson Wier; Sueeding in Managerial Aounting. Part I: Knowledge, Ability, and Rank, Aounting,anizations and Society, 25(7) , October 2OOO.
　　
　　Van der Stede, Wim A.; The Relationship Between Two nsequences of Budgetary ntrols: Budgetary Slack Creation and Managerial ShoH-Term Orientation, Aounting anizations and Society, 25(6), August 2000.
　　
　　Zwell, Michael, and Robert Ressler (CPA) ; Powering the Human Drivers  of Financial Performance, Strategic Finance, 81 (11), May 2000.
　　　
　　四、成本计算和成本管理
　　　
　　Hoskin, Keith W., and Richard H. Macve; Knowing More as Knowing Less ?Altemative Histories of st and Management Aounting in tbe U. S. and the U. K Aeuntine. Kennedy, Tom, and Richard Bull ; ABC-Holy Grail or No Go　Area?, Management Aounting, 78 (5) , May 2000.
　　
　　Tyson. Thomas N. ; Aounting HistorY and the Emoeror’s New Clothes: A Response to "Knowing　More as Knowing Less ?...", Aounting Historians  Journal, 27 (1) , June 2000.　
　　　
　　五、审计
　　　
　　Almer, Elizabedt Dreike, and Steven E. Kaplan; Myths and Realities of  Flexible Work Anangements, Tne CPA Journal, 70(4) , April 2000.
　　
　　Burke, - Jacqueline, and Nathan Slavin ; Just"in-Time Aounting cation, The CPA Joumal, 70 (4) , Apftl 2000.
　　
　　Clay. Raymond J., Jr., and Joan M. Clay i ntinuingcation or MandatorY Hours?, The CPA lournal,70(5). May 2000.
　　
　　Goldwasser, Dan L. ; Business Valnation Services, The CPA Joumal, 70(5), May ZOOO.
　　
　　Rankin. Lamy J., and Florence C. Sharp ; The New Mix of Client Sewices, The CPA Joumal,.70(5), May 2000.
　　
　　RatcliHe, Thomas A. ; Understanding SAS No. 89, Audit Adjustments,The CPA Journal, 70(4) , April 2OOO.
　　
　　Reed, Brad J., Mark A. TrombleY, and Dan S. Dhaliwal: Demand for  Audit QualitY : The Case of Laventhol and Horwath’s Auditees, Journal of AounUng, AudiUnB & FiHance, 15(2) (New Series), Spring 2000.　
　　
　　Russell, WnHam ; When Sends Matter’ Strategic Finance. 81 (11), May 2000.