4Zimmerman,J. L. The Municipal Accounting Maze: An Analysis of Political Incentives[J]. Journal of Accounting Research, 1977,15(1) : 107- 144.
5Evans,J. , Patton,J. An Economic Analysis of Participation in the Municipal Finance Officers Association Certificate of Conformance Program[J]. Journal of Accounting and Economics,1983,5(2) : 151-175.
6Ingram,R. W. Economic Incentives and the Choice of State Government Accounting Practices[J]. Journal of Accounting Research, 1984,22 (1) : 126- 144.
7Montesinos,V. , Vela-Bargues,J. M. Governmental Accounting in Spain.. Evolution and Reforms[J]. Research in Governmental and Non-Profit Accounting, 1996, (9) : 219- 238.
8Carlin,T. M. Public Sector Accounting Practices in Australia: An Overview of Radical Reform in Action[C]// Allied Academies International Conference,2002.
9Jones, S. ,Puglisi, N. The Relevance of AAS29 to the Australian Public Sector: A Cause for Doubt? [J]. Abacus,1997,33(11) :15-33.
10Ltider,K. G. A Contingency Model of Governmental Accounting Innovations in the Political Administrative Environment[J]. Research in Governmental and Nonprofit Accounting, 1992, (7):99-127.