1.
Seal, W.B., Rohde, C., Garrison, R.H., Noreen, E.W.: Management accounting. McGraw Hill Education, London (2015).
2.
Drury, C.: Management and cost accounting. Cengage Learning, Australia (2015).
3.
Scapens, R.W., Northcott, D., Hopper, T.: Issues in management accounting. Financial Times Prentice Hall, Harlow (2007).
4.
Hopper, T., Northcott, D., Scapens, R.W.: Issues in management accounting. Financial Times Prentice Hall, Harlow (2007).
5.
Hope, J., Fraser, R.: Who needs budgets? Harvard Business Review. 81, 108–115 (2003).
6.
Dugdale, David; Lyne, Stephen: Budgeting. Financial Management. 32–35.
7.
Libby, T., Lindsay, R.M.: Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice. Management Accounting Research. 21, 56–75 (2010). https://doi.org/10.1016/j.mar.2009.10.003.
8.
Østergren, K., Stensaker, I.: Management Control without Budgets: A Field Study of ‘Beyond Budgeting’ in Practice. European Accounting Review. 20, 149–181 (2011). https://doi.org/10.1080/09638180903487842.
9.
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/.
10.
CIMA - Standard costing: insights from leading companies, https://issuu.com/cimaglobal/docs/standardcosting2010insightsfromcompanies.
11.
Scapens, R.W., Northcott, D., Hopper, T.: Issues in management accounting. Financial Times Prentice Hall, Harlow (2007).
12.
COLWYN JONES, T., DUGDALE, D.: THEORY OF CONSTRAINTS: TRANSFORMING IDEAS? The British Accounting Review. 30, 73–91 (1998). https://doi.org/10.1006/bare.1997.0061.
13.
DUGDALE, D., JONES, T.C.: THROUGHPUT ACCOUNTING: TRANSFORMING PRACTICES? The British Accounting Review. 30, 203–220 (1998). https://doi.org/10.1006/bare.1997.0062.