8[5]Banbal.R.Better Budgets.Journal of Accountancy,2000;2 被引量:1
9Abemethy 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. 被引量:1
10Barrett M. E. Fraster L. B. 1977. Conflicting roles in budgeting for operations. Harvard Business Review, 137 - 146. 被引量:1