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Libby, Theresa, and R. Murray Lindsay. ‘Beyond Budgeting or Budgeting Reconsidered? A Survey of North-American Budgeting Practice’. Management Accounting Research 21, no. 1 (2010): 56–75. https://doi.org/10.1016/j.mar.2009.10.003.
Marginson, David, Stuart Ogden, and Natalie Frow. ‘CIMA - Budgeting and Innovation: Complements or Contradictions’, n.d. https://www.cimaglobal.com/Research--Insight/Budgeting-and-innovation-complements-or-contradictions/.
Østergren, Katarina, and Inger Stensaker. ‘Management Control without Budgets: A Field Study of “Beyond Budgeting” in Practice’. European Accounting Review 20, no. 1 (May 2011): 149–81. https://doi.org/10.1080/09638180903487842.
Scapens, Robert William, Deryl Northcott, and Trevor Hopper. 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.
———. 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.
Seal, W. B., Carsten Rohde, Ray H. Garrison, and Eric W. Noreen. Management Accounting. Fifth edition. London: McGraw Hill Education, 2015.