3Anthony. 1965. Planning and Control Systems: A Framework for Analysis. Harvard Business School Division of Research.
4Argris Chris. 1952. The Impact of Budget on People. Controllership Foundation.
5Chua, W. F. , Lowe, T. , Puxty, T.. 1989. Critical Perspectives in Management Control. Macmillan, NewYork.
6David Otley. 1999. Performance management: a framework for management control systems research. Management Accounting Research. 10 : 363 - 382.
7Ezzamel, Mand R. Watson. 1993. Organizational Form, Ownership Structure and Corporate Performance: A Contextual Empirical Analysis of UK Companies. British Journal of Management, Volume 4 Issue 3, 161 - 176.
8Hofstede. G. H. 1968. The Game of Budget Control. Tavistock, London,.
9Hofstede. G. H. 1968. The Poverty of Management Control Philosophy. Academic of Management Review, Vol. 3, No. 3, 450 - 461.
10Hopwood. A. G. 1972. An empirical Study of the Role of Accounting Data in Performance Evaluation. Supplement to Journal of Accounting Research, Vol. 10. 156 - 182.