3Abemethy M. A. and Brownell P. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Ac- counting, Organizations and Society, 293 - 320.
4Barrett M. E. Fraster L. B. 1977. Conflicting roles in budgeting for operations. Harvard Business Review, 137 - 146.
5Chenhall R. H. and Brownell P. 1988. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 225 - 233.
6Fisher J. G. Maines L. A. Peffer S. A. Sprinkle G. B. 2002. Using budgets for performance evaluation: effects of resource allo- cation and horizontal information asymmetry on budget proposals, budget slack, and performance. The Accounting Review, 847 - 865.
7Fisher J. G. Peffer S. A. and Sprinkle G. B. 2003. Budget - based contracts, budget levels, and group performance. Journal of Management Accounting Research, 51 - 74.
8Hansen S. C. Van der Stede W. A. 2004. Multiple facets of budgeting: an exploratory analysis. Management Accounting Re- search, 415 -439.
9Kanodia C. 1993. Participative budgets as coordination and motivational devices. Journal of Accounting Research, 172 - 189.
10Sheridan T. 1987. Making budgets mean something again. Management Accounting, 26 - 27.