4[7]Collins F.The interaction of budget characteristics and personality variables with budgetary response attitudes[J].The Accounting Review,1978,53(2):324～335.
5[8]Cooper,R,Kaphn,R.S,Maisd,L.S.,Morrissey,E.,& Oehlm,R.M.Implementing activity-based cost management:moving from action to analysis.Institute of Management Accountants Montvale,NJ,1992a.
6[9]Dunk A.The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack[J].The Accounting Review,1993,(April):400～410.
7[10]Lukka K.Budgetary biasing in organizatinns:theoretical framework and empirical evidence[J].Accounting,Organizations and Society,1988,13(3):281～301.
8[11]Merchant K.Buageting and the propensity to create huagetary slack[J].Accounting,Organi zations and Society,1985a,10(2):201～210.
10[13]Young M S.Participative budgeting:The effects of risk-aversion and asymmetric information on budgetary slack[J].Journal of Accounting Research,1985,23(3):829～842.
7Hossein Nouri, Robert J.Parker. The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack[J]. Behavioral Research in Accounting, 1996,8.
8S. Mark Young. Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack[J]. Journal of Accounting Research, 1985, 23(2) Autumn.
