1. The Adoption of Accrual Accounting and Budgeting by Governments (Central, Federal, Regional and Local), 2003, www.fee.be FEE PSC, Accrual Accounting in the Public Sector;P Cynthia;Application of Accrual and Cash Accounting: Implications for Small and Medium Enterprises in Metro Manila,1996
2. Impactul pentru Rom�nia al introducerii contabilit??ii de angajamente pentru institu?iile publice -Raportul Final, Studii de Impact ale Preader?rii;Miruna ; Hurduzeu;Studiul ad-hoc no. B-4,2002
3. Accrual Accounting for the Public Sector -A Fad that has had its Day?;Andy Wynne;International Journal on Governmental Financial Management,2008