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  1. ↑ Richard Vangermeersch. "Control: Classic model Lưu trữ 2015-02-09 tại Wayback Machine," in: History of Accounting: An International Encyclopedia. Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 174-75.
  2. ↑ Thomas Downie (1927). The mechanism of standard (or predetermined) cost accounting and efficiency records. p. 7, p. 54
  3. ↑ Adolph Matz (1962) Cost accounting. p. 584.
  4. ↑ Solomons, David. "Costing Pioneers: Some Links with the Past*." The Accounting Historians Journal 21.2 (1994): 136.
  5. ↑ Michael Chatfield. "Whitmore, John Lưu trữ 2015-01-16 tại Wayback Machine," in: History of Accounting: An International Encyclopedia. Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 607-8.
  6. ↑ Michael Chatfield. "Harrison, G. Charter 1881- Lưu trữ 2016-03-04 tại Wayback Machine," in: Michael Chatfield, Richard Vangermeersch (eds.), The History of Accounting (RLE Accounting): An International Encyclopedia 2014. p. 291.