5BEYOND BUDGETING ROUND TABLE. Beyond Budgeting Round Table, "Beyond budgeting" research report on an exploratory survey[R]. 2001.
6HOENGREN C T. Cost Accounting: A Managerial Emphasis[M]. Englewood Cliffs, N.J. : Prentice- Hall, 1982.
7ONSI M. Factor analysis of behavioral variables affecting budgetary slack [J]. The Accounting Review, 1973, 48(3): 535-548.
8KARILUKKA. Budgetary biasing in organizations: theoretical framework and empirical evidence[J]. Accounting, Organizations and Society, 1988, 13(3): 281 --301.
9STALEY A B, MANGER N R. Budgetary fairness, supervisory trust, and the propensity to create budgetary slack., testing a social exchange rnodel[J].Working paper, Bloomshurg University of Pennsylvania, 2005.
10CHOW C W, COOPER J C, WALLER W S. Participative budgeting: effects of a truth--inducing pay scheme and information asymmetry on slack and performance [J]. The Accounting Review, 1988,(1): 111--122.
