3Kung, F., C. Huang, and C. Cheng, 2013. An Ex- amination of the Relationships among Budget Emphasis, Budget Planning Models and Performance. Management Decision, 51 (1): 120-140.
4Libby, T., and R. M. Lindsay. 2010. Beyond Budge- ting or Budgeting Reconsidered? A Survey of North - American Budgeting Practice. Management Accounting Research, 21: 40 - 55.
5Maitlis, S., and Lawrence, T. B. 2007. Triggers and Enablers of Sensegiving in Organizations. Academy of Manage- ment Journal, 50 (1): 57-84.
6van Looy, A., M. De Backer, and G. Poels. 2011. Defining Business Process Maturity: A Journey towards Excel- lence. Total Quality Management, 22 (11) : 1119 - 1137.
7Weick, K. E., K. M. Sutcliffe, and D. Obstfeld. 2005. Organizing and the Process of Sensemaking. Organiza- tion Science, 16 (4) : 409 N421.
