Abdoli, Gh. (2012). Games theory and its applications (cooperative, evolutionary and incomplete information games), SAMT Publication, 978-964-530-840-5.
Arab Kiasari, M. & Abdi, S. (2015). Designing and analyzing strategy manager-shareholder game: the application of games theory, earnings management, and corporate governance, The Iranian Accounting and Auditing Review, volume 22, issue 2, 221-242.
Baiman, S. (1982). Agency research in managerial accounting: A survey. Journal of Accounting Literature, 154–213.
Baiman, S., & Evans, J. H., III. (1983). Pre-decision information and participative management control systems. Journal of Accounting Research, 371–395.
Baerdemaeker, Jolien De; Brugge man, Werner (2015), “The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organizational commitment”, Management Accounting Research, 29, 1–12.
Cammann, C. (1976). Effects of the use of control systems. Accounting, Organizations and Society, 1, 301–313.
Cheng-Li Huang, Mien-Ling Chen (2009), Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations”. Journal of International Accounting, Auditing and Taxation 18. 73–84
Collins, F, Almer, E & Mendoza, R (1999), Budget Games and Effort: Differences Between the United States and Latin America, Journal of International Accounting, Auditing & Taxation, 8(2):241–267.
Dunk, A. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 400–410.
Hajiha, Z. &Hosseinnezhad, S. (2015). Effective elements in weaknesses with an emphasis on budgeting internal control, The Financial Accounting and Auditing Researches, 7th year, issue 26, 119-137.
Horngren, C. T., Datar, SM., & Foster, G. (2003).Cost accounting: A managerial emphasis (11th ed.). Prentice Hall.
IslamiBidgoli, Gh.R. &EhteshamRasi, R. (2011). The application of games theory when evaluating invests in stock, JFKSA, issue 11, 95-123.
Jiao, J. (2010). Conflict of Interest Game and the Legal Solutions. Forward
Position, (15): 61–64.
Karami, Gh.R. &Mehrani, S. &Seyedhosseini, S.M. &Jahromi, M. (2015). Accounting Theory, 978-964-157-287-9
Kren, L. (1993). Control system effect on budget slack. Advances in Management Accounting, 2, 109–118.
Laing, G. (2009). Budgeting Games: An Analysis of Budgetary Participation in Statutory Authorities, Journal of Economic and Social Policy, 12 (2).
Liu, Z. Y. (2006). The Government and the Enterprise: Interest Game and Moral Game. Political Studies, 5: 121–128.
Lukka, K. (1988). Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organization and Society, 13, 281–301.
Magee, R. P. (1980). Journal of Accounting Research, Equilibria in budget participation. 551–573.
Merchant, K. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10, 201–210.
Nouri, H., & Parker, R. J. (1998). The relationship between participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 25(5–6), 74–91.
Onsi, M. (1973). Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 535–548.
Osborne, M. J. (2004). An Introduction to Game Theory. New York: Oxford University Press.
Rahnama Roodposhti, F. (2010). Accounting and Finance Schools and Theories, Including Theories, Hypotheses, Models, Techniques, Tools. Tehran: Islamic Azad University. (in Persian)
Saghafi, A. &Saraf, F. (2010).The role of vertical exchange of information during the process of budgeting (operative budgeting). Accounting Knowledge and Research, issue 23.
TavakoliMohammadi, M. &Etemadi, H. (2007). Assessing the relationship between budgeting participation and managers performance and the effect of job-relating information on the Ministry of Petroleum subsidiaries, Journal of Shahed University, 4th year, issue 23.
Wan, X. (2014). Cooperation and Game between Producers and Managers Based On the Linear Contract. Journal of Applied Mathematics, 2014 (2014): 1-7.
Wang, H. P. (2010). Game analysis of stakeholders in financial conflicts of interest. Modern Business Trade Industry, (8): 159-160.
Waller, W. S. (1988). Slack in participating budgeting: The joint effect of a truth-inducing pay scheme and risk preferences. Accounting, Organizations and Society, 13, 87–98.
Waller, W. S., & Bishop, R. A. (1990). An experimental study of incentive pay schemes, communication and intrafirm resource allocation. The Accounting Review, 65(4), 812–836.
Widanaputra, N.P.S.H. Mimba, (2014), “the influence of participative budgeting on budgetary slack in composing local governments’ budget in Bali province”, Procedia - Social and Behavioral Sciences 164, 391 – 396.
Young, S. M. (1985). Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of Accounting Research, 829–842.