5Abemethy M A,Brownell P.The role of budgets in organizations being strategic change:an exploratory study[J].Accotinting,Organizations and Society,1999,(3):293~320.
6Dernski J S,Fdltham G A.Economic incentives in budgetary control systems[J].The Accounting Review,1978,(2):336~359.
7Fatseas V A,Hirst MS K Incentive effects of assigned goals and compensation schemes on budgetary performance[J].Accounting and Business Research,1992,(1):347~355.
8Rsher J G,Pdfer S A,Sprinkle G B Budget-based contract,budget levels,and group performance[J].Journal of ManagementAccounting Research,2003,(1):51~74.
9Hansen S C Otley D T,Stede W A Practice developments in budgeting:an overvlew and research perspective[J].Journal of Management Accounting Research,2003,(1):95~116.
10Hirst M K.Yetton P W.The effects of budget goals and task interdependence on the level of and variance in performance:a research note[J].Accounting,Organizations and Society,1999,(3):205~216.