3Mark A. Covaleski, John H. Evants Ⅲ, Joan L. Luft, Michael D. Shields. 2003. Budget Research: Three Theoretical Perspective and Criteria for Selective Integration. Journal of Management Accounting Research, 15:3 -49
4Stephen C. Hansen, David T. Otley, Wim A. Van der Stede. 2003. Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research. 15:95 -116
5Y. T. Mak and Melvin L. Roush. 1994. Flexible Budgeting and Variance Analysis in an Acitvity - Based Costing Environment. Accounting Horizon. 8 : 93 - 103
6Bleeker,R. Key features of activity-based budgeting, Engineering Management Review,IEEEVolume:30,Issue: 1Digital Object Identifier:10.1109/EMR.2002.1022406.Publication Year:2002, Page(s):63.
7Werner, M.L.;FuyuanXu .Successfully Executing Strategy by Implementing the Balanced Scorecard.Computerand Management (CAMAN),2011 International Conferenceon Digital Object Identifier: 10.1109/CAMAN.2011.5778796 Publication Year:2011,Page(s):1-5.
