Aseshemie, D. P. (1997). The management accounting system. University of Port-Harcourt Press, Port-Harcourt, Nigeria

Brown, J. L. and Howard, L.R. (2002). Principles and practice of management Accountancy. Macdonald and Evans ltd, London.

Buyers, H. and Holmes, B. (1998). Cost Accounting. Casell Ltd, United States.

Charles, T. H. (1997). Cost Accounting Managerial Emphasis. Prentice hall international Inc, London.

Cope, O. K. (1994). Operations Analysis: The Basis for Programme Budgeting: performance budgeting and unit cost accounting for government unit. Chicago Press, USA.

Harris, Jason, Richard Hughes, Goesta Ljungman and Carla Sateriale. (2013) “Medium-Term Budget Frameworks in Advanced Economies: Objective, Design, and Performance.” In Public Financial Management and Its Emerging Architecture, edited by Marco Cangiano, Theresa R. Curristine, and Michel Lazare. Washington, DC: International Monetary Fund.

Lucey, T. (1988). Management Accounting (2nd edition). EIBS Op publications Ltd, USA

Onorah, N. B. (2005). Budgeting as a Management Tool. Student Accountant Journal, volume 5, UST, PortHarcourt, Nigeria

Pandey I. M. (2002). Fundamentals of Financial Management. Villas Publishing House, New Delhi

Vandierendonck, Caroline. (2014) “Public Spending Reviews: Design, Conduct, Implementation.” Economic Papers 525, European Commission, Brussels