3Joan Luft, Michael D. Shields. Mapping Manage- ment Accounting: Graphics and Guidelines for Theory Consistent Empirical Research [ J ]. Accounting, Organizations and Society, 2003,28 : 169 - 249.
4Kaplan R. S., D. P. Norton. The Balanced Scorecard : Measures that Drive Performance [ J ].Harvard Business Review, 1992, 70 ( 1 ) : 71 -79.
5Ittner C. D. , Larcker D. F. Are Nofinancial Measures Leading Indicators of Financial Per- formance? An Analysis of Customer Satisfaction [ J]. Journal of Accounting Research, 1998,36 : 1 - 34.
6Johnson H. T. , R. S. Kaplan. Relevance Lost: The Rise and Fall of Management Accounting [ M]. Harvard Business School Press, 1987.
7Burns J. ,R. W. Scapens. Conceptualizing Man- agement Accounting Change: An Institutional Framework [ J ]. Management Accounting Re- search ,2000, ( 11 ) :3 - 25.
8Markus Granlund. Towards Explaining Stability in and around Management Accounting Systems [ J ]. Management Accounting Research, 2001 , 12 : 141 - 166.
9John Bums and Juhani Vaivio. Management Ac- counting Change [ J ]. Management Accounting Research, 2001,12 : 389 - 402.
