5Andreas Schedler, "Conceptualizing Accountability," Self-Restraining State: Power and Accountability Rienner Publishers, 1999, pp. 14-16. in Andreas Schedler in New Democracies et al., eds., The , Boulder: Lynne.
6Rick Stapenhurst, " The Legislature and the Budget," The International Bank for Reconstruction and Development, World Bank Institution, 2004.
7Frederick A. Cleveland, "Budget Making and the Increased Cost of Government, " The American Economic Review, vol. 6, no. 1, 1916, pp.50-70.
8Andreas Sehedler, "Conceptualizing Accountability, " pp. 14-16.