5Blocher et al. 2003. Cost Management: A Strategic Emphasis, 2th McGraw Hill.
6Bricklev et al. 1997. Managerial Economics and Organization Architecture. Richard D. Irwin.
7Cristopher D. hter, David F. Larcker. 2001. Assessing empirical research in managerial accounting: a value - based management perspective.Journal of Accountinz & Economics. 32, 349-410.
8David Otley. 1999. Performance management: a framework for management control systems research. Management Accounting Research. 10. 363-382.
9FMAC (Financial and Management Accounting Committee), A profession Transforming from accounting to management, studyll, March.
10Jacob Birnberg.1999.Management Accounting Research and Practice as We End the Twentieth Century. Working Paper,Canada.