Frigo, Mark L. (CMA, CPA), and Kip R. Kromwiede (CMA, CPA) ; The Balanced Srecard, Strategic Finance, 81 (7), January 2OOO. ’
　　
　　Hill, Dan (CMA) ; operation or petition ?, Strabgic Finance,81(8),F-Kearney,Tim;Why 81 (7), Januarv 2000.
　　
　　Mcsker, Philip : The ImpoHance of Working Capital-2, Management Aounbng, 78(4) , April 2000.
　　
　　McWilliams, A., and D. Siegel ; rporate Social Responsibility and Financial Perlormance : nelation or Misspecification ?, Strategic Management Journal, 21(5), May 2000.
　　
　　Peers, Sandra　 Fresent Values and the Use of PV Tables, jManggenzent ,Aounhng, 78 (4) , April 2000.
　　
　　Serven, Lawrence B. MacGregor ; The Planning Peril, Journal of Aountancy, 189(4) , April 2000.
　　
　　Shields, Michael D., F. Johnny Deng, and Yutaka Kato; The Design and Effects of ntrol Systems : Tests of Directand Indirect-Effects Models,Aounting. anizakons and Soaety, 25(2), Febnlary 2000.
　　
　　Tate, John : The Seven Steps to E-Finance, Management Aounting, 78 (4) , April 2000.
　　
　　Triplett, Ann, and Jon Scheumann ; Managing Shared Services with ABM, Strategic Finance, 81 (8) , Febmary 2000.
　　
　　Watkins, A. L. ; Hospital Financial Ratio Classification　Pattems Revid : Upon nsidering Non8naQcial Infotmatidn, Journal of Aounting and Public Poicy,19(1),Spring 2000.
　　
　　四、成本计算和成本管理
　　
　　Baxendale, Sidney J. (CMA, CFM), and Victoria Dombusch ; Activity-Based sdng for a Hospice, Strategic Finance, 81 (9), March 20000.
　　
　　Eldenburg, L., and S. Kallapur ; The Effects of Changes in st Allocations on the Assessment of st ntainment Regulation in Hospitals, founzal of Aounting and Public Policy, 19(1), Spring 2000.
　　
　　Hill, N. T. ; Adoption of sting Systems in US Hospitals : An Event History Analysis 1980-1990, Journal of Aounting and Public Policy, 19 (1) , Spring 2000.
　　
　　五、审计
　　
　　Bishop, William G. lll, Dana R. Hermanson, Paul D.Lapides, and Lany E. Rittenberg ; The Year of the Audit mittee, Internal　Auditor, 57 (2) , April 2000.
　　
　　nant, Diane S., and J. RusseII Madray; A New Approach to pilations, lounral of Aountancy, 189(4), April 2000.
　　
　　Fevere-Marchesi, Michael; Audit QualitY in ASEAN,The International Journal of Aounting, 35(1) , 2000.