5Jaeger, A. M.. Contrasting control models in the multinational corporation: theory, practice, and implications[J]. International Studies of Management & Organization, 1982, 12: 59-82.
6Govindarajan, V., Fisher, J.. Strategy, control system, and resource sharing: effects and business-unit performance [J]. Academy of Management Journal, 1990, 33: 259-285.
7Porter, M.E.. What is a strategy? [J]. Harvard Business Review, 1996, 74: 61-78.
8Granlund, M., Taipaleenmaki, J.. Management control and controllership in new economy firms-a life cycle perspective [J]. Management Accounting Research, 2005, 16: 21-57.
9Silvola, H.. Design of MACS in growth and revival stages of the organizational life-cycle [J]. Qualitative Research in Accounting & Management, 2008, 5: 27-47.
10Chapman, C. S.. Reflections on a contingent view of accounting [J]. Accounting, Organizations and Society, 1997, 22: 189-205.
