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Hope J, Fraser R. Who needs budgets? Harvard Business Review 2003;81:108–15.
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Dugdale, David; Lyne, Stephen. Budgeting. Financial Management;:32–5.http://search.proquest.com/docview/195685948?OpenUrlRefId=info:xri/sid:primo&accountid=8630
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Libby T, Lindsay RM. Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research 2010;21:56–75. doi:10.1016/j.mar.2009.10.003
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Østergren K, Stensaker I. Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice. European Accounting Review 2011;20:149–81. doi:10.1080/09638180903487842
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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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CIMA - Standard costing: insights from leading companies. https://issuu.com/cimaglobal/docs/standardcosting2010insightsfromcompanies
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Scapens RW, Northcott D, Hopper T. Issues in management accounting. 3rd ed. Harlow: : 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;30:73–91. doi:10.1006/bare.1997.0061
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DUGDALE D, JONES TC. THROUGHPUT ACCOUNTING: TRANSFORMING PRACTICES? The British Accounting Review 1998;30:203–20. doi:10.1006/bare.1997.0062
