Palmer, Richard and Mahendra Gupta, “Is It Time to Revisit Your “Re-invented” Purchasing Process,” Strategic Finance (forthcoming, October 2024).

Marshall, Leisa and Richard Palmer, “Supplier Finance Programs: Audit Concerns and Adjustments,” CPA Journal, May/June 2022, available at CPA Journal (https://www.cpajournal.com/2022/08/16/supplier-finance-programs/)..

Gupta, Mahendra, Richard Palmer, and James Brandt, “Implementing Card Technology in Government: Different Approaches, Different Outcomes,” Transforming Government: People, Process and Technology, August 2021. DOI (10.1108/TG-10-2020-0302).

Gupta, Mahendra, Richard Palmer, and James Brandt, “Shifts in Payment Strategy to Support the “Stay-at-Home” Workforce During the Current Covid-19 Pandemic: Survey Results,” Journal of Payments Strategy and Systems, 14(4): 411-425 (Winter, 2020-2021).

Gupta, Mahendra and Richard Palmer, “Purchase Card Programs,” in Global Encyclopedia of Public Administration, Public Policy, and Governance (A. Farazmand, ed.), Springer Science 2020, pp. 1186-1190.

Palmer, Richard and Mahendra Gupta, “Failure to Launch: How to Identify and Improve Underperforming Purchasing Card Programs,” Treasury and Risk Management, Forthcoming October (2018).

Palmer, Richard, Mahendra Gupta, and James Brandt, “The Use and Impact of Dynamically Adjustable Purchasing Cards on the Procurement Process: Survey Evidence,” Cost Management, Volume 28 (4) July/August (2014), pp. 18-28.

Gupta, Mahendra, Richard Palmer, James Brandt, and Nathan Palmer, “The Emergence of Virtual Card Payments: Data Highlights Changes in North American Commercial Payment Practices,” Journal of Payments Strategy and Systems, Volume 10 (2) June (2016), pp. 194-204.

Palmer, Richard and Mahendra Gupta, "Technology-Driven Convergence of Business Processes in the Acquisition Cycle: Implications for Accountants and Educators,” Journal of Emerging Technology in Accounting (Vol. 8, 2011), pp. 65-87.

Palmer, Richard, Miljan Markus, and Mahendra Gupta, "The State of the P-Card,” Government Procurement, Volume 18, No. 6, (January) (2011), pp. 52-56.

Palmer, Richard, Mahendra Gupta, and Rodney Dawson, "U.S. Government Use of Commercial Card Technology and the Case for Change in Military Card Distribution Policy,” Defense Acquisition Review Journal, Volume 17, No. 3, Issue 55 (July) (2010), pp. 313-336.

Gupta, Mahendra, Richard Palmer and Miljan Markus, “Travel Card Use in North America: Benefits, Opportunities, and Best Practice Utilization,” Cost Management, Volume 22, No. 2, March/April (2008), pp. 35-44.

Normand, Carol, Tim Mills, and Richard Palmer, "Governmental Purchase Card Programs: A Case on the Stewardship of Public Resources,” Accounting Perspectives, Vol. 7, No. 1 (2008), pp. 69-81.

Palmer, Richard and Mahendra Gupta, “Purchasing Card Use the U.S. Government: Growth and Opportunity” Journal of Government Financial Management, Vol. 56, No. 2(Summer, 2007), pp. 24-31.

Gupta, Mahendra, Richard Palmer and Christoph Sprenger, "The Progress of Purchasing Cards in North America: Current Data and an Historical Perspective,” Cost Management, Volume 21 (No. 1), January/February (2007), pp. 22-28.

Palmer, Richard and Mahendra Gupta, “Purchasing Card Use the U.S. Government: Growth and Opportunity” Journal of Government Financial Management (Summer, 2007).

Palmer, Richard, and Mahendra Gupta, "Use and Misuse of Purchase Cards by U.S. Government Employees: Examining Costs, Benefits, and an Emerging Control Framework,” Public Contract Law Journal, Issue 36, No. 2 (2007).

Palmer, Richard and Mahendra Gupta, “A Brief History and Review of Purchasing Card Use by the U.S. Government: 1990-2005,” Journal of Public Procurement, Issue 3, Vol. 7 (2007).

Davila, A., Mahendra Gupta, Richard Palmer, "Moving Procurement Systems to the Internet: The Adoption and Use of E-Procurement Technology Platforms," European Management Journal (February, 2003), pp. 11-23.

Palmer, Richard, Mahendra Gupta, and Antonio Davila, "Transforming the Procure-to-Pay Process: How Fortune 500 Corporations Use Purchasing Cards," Management Accounting Quarterly (Summer, 2003).

Palmer, R. J., M. Gupta, A. Davila, and T. Mills, "Purchasing Cards Come of Age: A Survey of State and Local Governments," Government Finance Review (August, 2002), pp. 13-18. Seehttp://www.gfoa.org/services/gfr/archives/2002/08/gfr0802.pdf

Davila, A., M. Gupta, and R. Palmer, "Moving E-Procurement Systems to the Internet: The Adoption and Use of E-Procurement Technology Models," Stanford University Working Paper Series Research Paper No. 1742 (2002).

Palmer, R., M. Gupta and G. Foster, "Wells Fargo Business to Business Electronic Commerce," in Cases in Strategic Systems Auditing (T. Bell and I. Solomon, editors), KPMG/University of Illinois Business Case Development and Research Program, 2002.

Palmer, R., "Special Report: Survey Shows How Purchase Cards Can Save Time, Money," Journal of Accountancy (May, 2000), p. 20.

Palmer, R., and L. Green, "ITT Automotive North America: A Case Study Requiring Use of Benchmarking, Activity/Process Analysis, and Reengineering Concepts," Issues in Accounting Education (August, 1999), pp. 465-496.

Palmer, R. and W. Ward, "How Purchase Cards Cut Costs and Boost Controls For Small and Large Companies," Journal of Accountancy (July, 1997), pp. 51-55.

Palmer, R ., L. Green, and M. Ventura, "Are Corporate Procurement Cards for You?," Management Accounting (September, 1996), pp. 23-30.

Palmer, R., T. Schmidt, and J. Jordan-Wagner, "Corporate Procurement Cards: The Reengineered Future For Non-Inventory Purchasing and Payables," Journal of Cost Management (Fall, 1996), pp. 19-31.

Palmer, R. and E. Dunn, "Resolving Critical Issues to Integrate Corporate Procurement Cards," TMA Journal Guide to Procurement Cards (special edition) (November, 1995), pp. 25-28.

Jordan-Wagner, J., R. Palmer, and R. Putman, "The Supplier Perspective of Corporate Procurement Cards," TMA Journal Guide to Procurement Cards (special edition) (November, 1995), pp. 31-34.

Palmer, R., "Reengineering Payables At ITT Automotive." Management Accounting (July, 1994), pp. 38-42. Certificate of Merit winner. Summarized in KPMG's CFO Exchange (Issue 2, Nov. 1994); reprinted in Emerging Issues in Cost Management (WG&L, B. Brinker, ed., 1996).