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Marginson D, Ogden S, Frow N. CIMA - Budgeting and innovation: complements or contradictions. https://www.cimaglobal.com/Research--Insight/Budgeting-and-innovation-complements-or-contradictions/
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Scapens RW, Northcott D, Hopper T. Issues in Management Accounting. 3rd ed. Financial Times Prentice Hall; 2007. https://ebookcentral.proquest.com/lib/bham/detail.action?docID=5138042&query=issues+in+management+accounting
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COLWYN JONES T, DUGDALE D. THEORY OF CONSTRAINTS: TRANSFORMING IDEAS? The British Accounting Review. 1998;30(1):73-91. doi:10.1006/bare.1997.0061
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DUGDALE D, JONES TC. THROUGHPUT ACCOUNTING: TRANSFORMING PRACTICES? The British Accounting Review. 1998;30(3):203-220. doi:10.1006/bare.1997.0062
