* مشایخی، بیتا و فرهادی، رسول(1392)، تاثیر اندازه شرکت بر رابطه بین کیفیت افشاء و هزینه حقوق صاحبان سهام شرکت های پذیرفته شده در بورس اوراق بهادار تهران، فصلنامه علمی پژوهشی حسابداری مدیریت، شماره19.
* Abernethy, M. A., & Guthrie, C. H. (1994). An empirical assessment of the “fit” between strategy and management information system design. Accounting & Finance, 34(2), 49-66.
* Alawattage, C., Wickramasinghe, D., & Uddin, S. (2017). Theorising management accounting practices in Less Developed Countries. The Routledge Companion to Performance Management and Control, 285-305.
* Anderson, S. W., & Lanen, W. N. (1999). Economic transition, strategy and the evolution of management accounting practices: the case of India. Accounting, Organizations and Society, 24(5-6), 379-412.
* Auzair, S. M., & Langfield-Smith, K. (2005). The effect of service process type, business strategy and life cycle stage on bureaucratic MCS in service organizations. Management Accounting Research, 16(4), 399-421.
* Auzair, S. M. (2011). The effect of business strategy and external environment on management control systems: A study of Malaysian hotels. International Journal of Business & Social Science, 2(13), 236-244.
* Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: a structural equation approach. Accounting, organizations and society, 28(7-8), 675-698.
* Bouwens, J., & Abernethy, M. A. (2000). The consequences of customization on management accounting system design. Accounting, Organizations and Society, 25(3), 221-241.
* Bruggeman, W., & Slagmulder, R. (1995). The impact of technological change on management accounting. Management Accounting Research, 6(3), 241-252.
* Chenhall, R. H., & Langfield-Smith, K. (1998a). Adoption and benefits of management accounting practices: an Australian study. Management accounting research, 9(1), 1-19.
* Chenhall, R., & Langfield-Smith, K. (1998b). Factors influencing the role of management accounting in the development of performance measures within organizational change programs. Management Accounting Research, 9(4), 361-386.
* Chenhall, R. H., & Langfield-Smith, K. (1998c). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approacha. Accounting, Organizations and Society, 23(3), 243-264.
* Chenhall, R. H., & Morris, D. (1986). The impact of structure, environment, and interdependence on the perceived usefulness of management accounting systems. Accounting Review, 16-35.
* Chia, Y. M. (1995). Decentralization, management accounting system (MAS) information characteristics and their interaction effects on managerial performance: a Singapore study. Journal of Business Finance & Accounting, 22(6), 811-830.
* Choe, J.-M. (1998) 'The effects of user participation on the design of accounting information systems'. Information & Management, 34(3), pp 185-198.
* Chong, V. K., & Chong, K. M. (1997). Strategic choices, environmental uncertainty and SBU performance: a note on the intervening role of management accounting systems. Accounting and Business Research, 27(4), 268-276.
* Drury, C. (2008). Management and Cost Accounting. London, Thomson Learning.
* Emmanuel, C. R., Otley, D. T. and Merchant, K. (1991) Accounting for Management and Control, London, Chapman & Hall.
* Fisher, J. (1995). Contingency-based research on management control systems: categorization by level of complexity. Journal of accounting literature, 14, 24-53.
* Flamholtz, E. G. (1983). Accounting, budgeting and control systems in their organizational context: theoretical and empirical perspectives. Accounting, organizations and society, 8(2-3), 153-169.
* Govindarajan, V. (1988). A contingency approach to strategy implementation at the business-unit level: Integrating administrative mechanisms with strategy. Academy of Management Journal, 31(4), 828-853.
* Govindarajan, V. and Gupta, A. K. (1985). Linking control systems to business unit strategy: Impact on performance. Accounting, Organizations and Society, 10(1), 51-66.
* Haedr, A. R. (2017). A Contingency Theory-based Investigation of the Role of Management Accounting Information in Management Control Systems in Large Manufacturing Companies in Libya. The University of Huddersfield University of Huddersfield Business School.
* Hoque, Z. (2004). A contingency model of the association between strategy, environmental uncertainty and performance measurement: Impact on organizational performance. International Business Review, 13(4), 485-502.
* Jermias, J. and Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectiveness: A fitness landscape approach. Management Accounting Research, 15(2), 179-200.
* Mia, L. (1993). The role of MAS information in organisations: An empirical study. The British Accounting Review, 25(3), 269-285.
* Mia, L. and Clarke, B. (1999). Market competition, management accounting systems and business unit performance. Management Accounting Research, 10(2), 137-158.
* Mia, L. and Winata, L. (2008). Manufacturing strategy, broad scope MAS information and information and communication technology. The British Accounting Review, 40(2), 182-192.
* Muda, I., and Erlina, A. A. (2.19). Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system. Contaduria y administracion, 64(2), 1-25.
* Naranjo-Gil, D. (2009). Management information systems and strategic performances: The role of top team composition. International Journal of Information Management, 29(2), 104-110.
* Otley, D. T. (1980). The contingency theory of management accounting: Achievement and prognosis. Accounting, Organizations and Society, 5(4), 413-428.
* Saunders, M., Lewis, P. and Thornhill, A. (2009). Research Methods for Business Students. Harlow, Financial Times Prentice Hall.
* Shank, J. K. and Govindarajan, V. (1993). Strategic Cost Management. New York, The Free Press.
* Teerooven, S. and Bhagtaraj, P. (2008). The effectiveness of management accounting systems: Evidence from functional managers in a developing country. Managerial Auditing Journal, 23(2), 187-219.
* Tillema, S. (2005). Towards an integrated contingency framework for MAS sophistication: Case studies on the scope of accounting instruments in Dutch power and gas companies. Management Accounting Research, 16(1), 101-129.
* Tsamenyi, M., Sahadev, S. and Qiao, Z. S. (2011) 'The relationship between business strategy, management control systems and performance: Evidence from China'. Advances in Accounting, 27(1), pp 193-203.
* Waterhouse, J. H. and Tiessen, P. (1978). A contingency framework for management accounting systems research. Accounting, Organizations and Society, 3(1), 65-76.
* Yaghtin, M., & Abbasi, M. (2018). Selecting appropriate operations strategy using project management concepts: an economic analysis approach. International Journal of Business and Systems Research, 12(2), 148-161.
* Yazdifar, H. (2003). Management accounting in the twentyfirst-century firm: a strategic view. Strategic Change, 12(2), 109-113.