3Schiff M, Lewin A Y. The impact of people on budgets[ J]. The Accounting Review, 1970, 45( 1 ): 259-268.
4Argiris C. The Impact of Budgets on People[M]. NY: The Controllership Fundation, 1952.
5Cyert R M, March J G. The Behavioral Theory of the Firm[M]. Prentice Hall, 1963. 126-127.
6Williamson O E. The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm [ M]. Prentice Hall,1964. 28-37.
7Onsi M. Factor analysis of behavioral variables affecting budgetary slack [J] . The Accounting Review, 1973, 48 (3): 535-548.
8Van der Stede W A. The relationship between two consequence of budgetary controls: Budgetary slacks creation and management short-term orientation[J]. Accounting, Organizations and Society, 2002, 17(3): 609-622.
9Fisher J G, Maines L A, Sprinkle G B. Using budgets for performance evaluation: Effects of resource allocation and horizontal information asymmetry on budget proposal, budget slack and performance[J]. The Accounting Review, 2002, 77(4): 847-865.
10Collins F. The interaction of budget characteristics and personality variables with budgetary response attitudes [ J ]. The Accounting Review, 1978, 53(2): 324-335.
