篇名：Budgeting and the propensity to create budgetary slack
作者：Merchant, Kenneth A.
杂志：Accounting, Organizations and Society.
卷号：Volume (Year): 10 (1985)，Issue (Month): 2 (April)：Pages:201-
链接：http://www.sciencedirect.com/science/article/B6VCK-45W4HFY-2N/2/527f53267d8334e5a0bb5ae676e4f86a

篇名：Budgetary participation, agreement on evaluation criteria and managerial performance: a research note
作者：Dunk
杂志：Accounting, Organizations and Society
卷号：1990, Vol. 15 No.3, pp.171-8.
链接：http://www.sciencedirect.com/science/article/B6VCK-45W4HTH-47/2/abf53e9f039a7e1493a2ea96f49cc747