1. Abdulkareem, A. Y., Akinnubi, O. P., & Oyeniran, S. (2012). Strategic plan implementation and internal efficiency in Nigerian Universities. European Scientific Journal, 8(3), 244–257.
2. Allini, A., Caldarelli, A., & Spanò, R. (2017). La disclosure nei Piani della Performance delle università italiane. Intenti simbolici verso approcci sostanziali di legittimazione. Management Control, 1(1), 37–59. https://doi.org/10.3280/MACO2017-001003
3. Allini, A., Caldarelli, A., Spanò, R., & Zampella, A. (2019). Legitimating efforts in performance plans. Evidences on the thoroughness of disclosure in the Italian Higher Education setting. Management Control, 26, 143–168.
4. Allini, A., Spanò, R., Zampella, A., & Meucci, F. (2020). Integrated performance plans in higher education as means of accounting change. Insights into the Italian context. Management Control, 1, 88–110.
5. ANVUR. (2015a). Linee Guida per la gestione integrata del Ciclo della Performance delle università statali italiane. Retrieved from http://www.anvur.org/attachments/article/806/Linee%20Guida%20Atenei.pdf