1. Dauten PM Jr, Gammill HL, Robinson SC (1958) Our concept of controlling need re-thinking. J Acad Manage 1(3):41–55
2. Newman WH (1984) Managerial control. Science Research Associates, Chicago
3. Newman WH (1951) Administrative action. Prentice-Hall, New York
4. Lorange P, Scott Morton MS (1974) A framework for management control systems. Sloan Manage Rev 16(1):41–56
5. Anthony RN, Govindarajan V (1998) Management control systems. McGraw-Hill Companies Inc., Burr Ridge