7[6]Richard I.C.Tambulasi.who is fooling who? New public management-oriented management accounting and political control in the Malawi's local government[J].journal of accounting & organizational changes,2007,(3).
8[7]G.JAN VAN HELDEN.researching public sector transformation,the role of management accounting[J].financial accountability & management,21 (1),February 2005.
9[8]Bruce Bublitz.the incorporation of management accounting concepts into governmental organizations:the case of public universities[J].the journal of government financial management,winter 2007.
10[1]John Lawrence Stanberry:the effect of management accounting techniques on agency budgets for public buildings space,the American Universi-ty,1975.
