1. http://nairaproject.com/projects/156.html
2. http://chss.uonbi.ac.ke/sites/default/files/chss/28th%20October%20Nyambura%20 Becky.pdf
3. http://ir.knust.edu.gh/bitstream/123456789/4836/1/Gershon%20Kpedor.pdf
4. http://aripd.org/journals/ijat/Vol_1_No_1_December_2013/4.pdf
5. Shah Anwar (2007), Public Sector Governance and Accountability Series: Participatory Budgeting, The International Bank for Reconstruction and Development/ The World Bank, Washington.
6. Robinson Marc (2007), Performance Budgeting: Linking Funding and Results, Palgrave Macmillan, New York.
7. Becker, S. and Green, D. (1962). “Budgeting and Employee Behaviour”. Journal of Business 35 (January): 392-402.
8. Bonner E. Sarah (2008), Judgment and Decision Making in Accounting, Pearson Education Inc., Upper Saddle River, New Jersey.
9. http://www.diva-portal.org/smash/get/diva2:630624/FULLTEXT01.pdf
10. http://eprints.usm.my/25470/1/Tight_Budgetary_Control_Practices,.pdf
11. http://swoba.hhs.se/hastba/papers/hastba0003.pdf
12. http://ijbssnet.com/journals/Vol_3_No_14_Special_Issue_July_2012/12.pdf
13. http://www.todayscience.org/JFE/article/jfe.v1i3p39.pdf
14. http://iosrjournals.org/iosr-jhss/papers/Vol19-issue7/Version
15. Hope, J & Fraser, R. (2001). “Figures of Hate” Financial Management February. CIMA Management Accounting Control and Auditing (1991) - Management Accounting and Behaviour. Chapter 4, (BPP). Kaplan, R & Norton, D. (2001) “The Strategy Focussed Organization” Harvard Business School Press.
16. Jr. Bierman Harold (2010), An Introduction to Accounting and Managerial Finance: A merger of equals, World Scientific Publishing Co. Pte. Ltd., Singapore.
17. Suberu, S.B. (2010). Budgeting strategies in selected federal polytechnic libraries in Nigeria. Samaru, Journal of Information Studies, 10(1):1-7.
18. Douglas, B.R. (2004). The budget process in a multinational firm. The Multinational Business Review.2, 58-63.
19. Drake Peterson Pamela, and Fabozzi J. Frank (2010), The Basics of Finance: An Introduction to Financial Markets, Business Finance, and Portfolio Management, John Wiley and Sons Inc., Hoboken, New Jersey.