8AASB. 1990. Statement of Accounting Concepts SAC 1-Definition of the Reporting Entity.
9Boyne G, Gould-Williams J. 2003. Planning and Performance in Public Organization. Public Management Review, Mar, Vol.5 Issue 1:115-132.
10Bromwich M. 1990. The case for strategic management accounting: the role of accounting information for strategy in competitive markets. Accounting, Organizations and Society. 15.
