Footnotes 1. Cited in Zoll , Peter F., "Database Structures for Project Management," Proceedings of the Seventh Conference on Electronic Computation, ASCE, 1979. 2. Thomas Gibb reports a median number of 400 cost accounts for a two-million dollar projects in a sample of 30 contractors in 1975. See T.W. Gibb, Jr., "Building Construction in Southeastern United States," School of Civil Engineering, Georgia Institute of Technology, 1975, reported in D.W. Halpin, Financial and Cost Concepts for Construction Management, John Wiley and Sons, 1985. 3. This illustrative set of accounts was adapted from an ASCE Manual of Practice: Construction Cost Control, Task Committee on Revision of Construction Cost Control Manual, ASCE, New York, 1985. 4. For a fuller exposition of this point, see W.H. Lucas and T.L. Morrison, "Management Accounting for Construction Contracts," Management Accounting, 1981, pp. 59-65. 5. For a description of these methods and examples as used by a sample of construction companies, see L.S. Riggs, Cost and Schedule Control in Industrial Construction, Report to The Construction Industry Institute, Dec. 1986. 6. As reported in the Wall Street Journal, Feb. 19, 1986, pg. A1, c. 4. 7. H.T. Johnson and R.S. Kaplan, Relevance Lost, The Rise and Fall of Management Accounting, Harvard Business School Press, pg. 1, 1987. 8. One experimental program directed at this problem is a knowledge based expert system described in R.E. Levitt and J.C. Kunz, "Using Knowledge of Construction and Project Management for Automated Schedule Updating," Project Management Journal, Vol. 16, 1985, pp. 57-76. 9. For an example of a prototype interactive project management environment that includes graphical displays and scheduling algorithms, see R. Kromer, "Interactive Activity Network Analysis Using a Personal Computer," Unpublished MS Thesis, Department of Civil Engineering, Carnegie-Mellon University, Pittsburgh, PA, 1984. 10. A three dimensional work element definition was proposed by J.M. Neil, "A System for Integrated Project Management," Proceedings of the Conference on Current Practice in Cost Estimating and Cost Control, ASCE, Austin, Texas, 138146, April 1983