| 期刊論文| 1. | Brorstrom, Bjom(1998)。Accrual Accounting, Politics and Politicians。Financial Accountability and Management，14(4)，319-333。   | | 2. | Plummer, Elizabeth、Hutchison, Paul D.、Patton, Terry K.(2007)。GASB No.34’s Governmental Financial Reporting Model:Evidence on Its Information Relevance。The Accounting Review，82(1)，205-240。 | 會議論文| 1. | OECD Public Management Committee(2000)。Accrual Accounting and Budgeting Practice in Member Countries-Overview。International Accrual Accounting and Budgeting Symposium in Paris。Paris：OECD Public Sector Committee。 | 圖書| 1. | Paulsson, Q.(2006)。Accrual Accounting in the Public Sector : Experiences from the Central。 | | 2. | Gay, L. R.(1992)。Education research: Competencies for analysis and application。New York：Macmillan Pulishing Company。 | |