| 期刊論文| 1. | Joskow, P. L.、MacAvoy, P. W.(1975)。Regulation and Financial Condition of the Electric Power Companies in the 1970's。American Economic Review，65，295-301。   | | 2. | 張培誠(19880300)。分權經營與責任會計的概念。今日會計，34，21-40。 延伸查詢 | | 3. | Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review，70(1)，71-79。 | 圖書| 1. | Niven, P. R.(1996)。Balanced Scorecard Step-by-Step: Maximizing performance and maintaining results。New York：John Wiley & Sons。 | |