5Ittner C. D. and David F. Larcker, Are Non-financial Measures leading Indicators of Financial Performance? An Analyses of Customer Satisfaction[J]. Journal of Accounting Research,1998, (supplement).
6Amal A. Said, Hassan R. Hassab Elnaby and Benson Wier, An Empirical Investigation of the Performance Consequences of Non-financial Measures [J]. Journal of management Accounting
7Keating, A., Determinants of Divisional Performance Evaluation Practices [J]. Journal of Accounting and Economics1997, (24).
8McNair, Carol J.; Lynch, Richaed L ; Cross, Kelvin F. Do financial and Non-financial Performance Measures Have to Agree?[J] Management Accounting 1990.Nov.
9Feltham, G. A., and J. Xie. 1994. Performance Measures Congruity and Diversity in Multi-task Principal / Agent Relations [J]. The Accounting Review 69(July).
10Nelson, Eugene C., Rust, Roland T., Zahorik, Anthony, Rose, Robin L, Batalden, Paul, and Siemanski, Beth Ann: Do Patient Perceptions of Quality Relate to Hospital Financial Performance [J] Journal of Health Care Marketing 1992, (Deceraber).