@incollection{,
	
					
					
					B39D1E13FF6486F17B389EDA5DF03E8E
				,
	author={{Jean BoscoHarelimana}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1811325
}

@incollection{b0,
	
	
		,
	title={{Participative Budgeting and Managerial Performance in the Nigerian Food Products Sector}}
		,
	author={{
			MAbata
		}}
	
	
		,
	journal={{Global Journal of Contemporary Reasearch Accounting, Auditing and Business Ethics}}
		
			1
			3
			
			,
	year={2014}
		
	

}

@incollection{b1,
	
	
		,
	title={{Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence}}
		,
	author={{
			LJAbbott
		} and {
			BDaugherty
		} and {
			SParker
		} and {
			GFPeters
		}}
		
		
		
		10.1111/1475-679X.12099
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			54
			1
			
			,
	year={2016}
		
	

}

@incollection{b2,
	
	
		,
	title={{}}
		,
	author={{
			HArmesh
		} and {
			HSalarzehi
		} and {
			BKord
		}}
		
		
	
	
		,
	journal={{Management Control System. Interdisciplinary Journal of Contemporary Research in Business}}
		
			2
			6
			
			,
	year={2010}
		
	

}

@incollection{b3,
	
	
		,
	title={{Report To the Nations on Occupational Fraud and Abuse}}
		10.2139/ssrn.2222608
		
	
	
		,
	journal={{Association of Certified Faud Examiners}}
		
			15
			2
			
			,
	year={2014}
		
	
	,
	note={Global Fraud Study}

}

@incollection{b4,
	
	
		,
	title={{Organizational Research: Determining Appropriate Sample Size in Survey Research}}
		,
	author={{
			JEBartlett
		} and {
			JWKotrlik
		} and {
			CCHiggins
		}}
		
		
		10.1109/LPT.2009.2020494
		
	
	
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	journal={{Information Technology, Learning, and Performance Journal}}
		
			19
			1
			
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	year={2001}
		
	

}

@book{b5,
	
	
		,
	title={{}}
		,
	author={{
			ABecker
		} and {
			PFinger
		} and {
			AMeyer-Christoffer
		} and {
			BRudolf
		} and {
			KSchamm
		} and {
			USchneider
		} and {
			MZiese
		}}
		
		
		
		
		
		
		
			,
	year={2013}
		
	

}

@incollection{b6,
	
	
		,
	title={{A description of the global land-surface precipitation data products of the Global Precipitation Climatology Centre with sample applications including centennial (trend) analysis from 1901-present}}
		10.5194/essd-5-71-2013
		
	
	
		,
	journal={{Earth System Science Data}}
		
			5
			1
			
		
	

}

@incollection{b7,
	
	
		,
	title={{Simulation framework for asset management in climate-change adaptation of transportation infrastructure}}
		,
	author={{
			SBhamidipati
		}}
		10.1016/j.trpro.2015.06.038
		
	
	
		,
	booktitle={{Transportation Research Procedia}}
				
			,
	year={2015}
			8
			
		
	

}

@incollection{b8,
	
	
		,
	title={{Subject Category 3 -Asset Management}}
		,
	author={{
			HPBloch
		} and {
			HPBloch
		}}
		
		B978-0-12-809272-9.00003-7
		
	
	
		,
	booktitle={{Petrochemical Machinery Insights}}
				
			,
	year={2017}
			
		
	

}

@incollection{b9,
	
	
		,
	title={{Audited Financial Statements in the Federal Government: Intentions, Outcomes and on-Going Challenges for Management and Policy-Making}}
		,
	author={{
			DABrook
		}}
	
	
		,
	journal={{Journal of Public Budgeting, Accounting & Financial Management}}
		
			22
			1
			
			,
	year={2010}
		
	

}

@incollection{b10,
	
	
		,
	title={{Management control systems as a package-Opportunities, challenges and research directions}}
		,
	author={{
			M&Brown
		}}
		10.1016/j.mar.2008.09.003
		
	
	
		,
	journal={{Management Accounting Research}}
		
			19
			4
			
			,
	year={2008}
		
	

}

@incollection{b11,
	
	
		,
	title={{Human capital pipelines: Competitive implications of repeated interorganizational hiring}}
		,
	author={{
			RABrymer
		} and {
			JCMolloy
		} and {
			BAGilbert
		}}
		
		
		10.1177/0149206313516797
		
	
	
		,
	journal={{Journal of Management}}
		
			40
			2
			
			,
	year={2014}
		
	

}

@book{b12,
	
	
		,
	title={{Choosing the Type of Probability Sampling. Sampling Essentials: Practical Guidelines for Making Sampling Choices}}
		,
	author={{
			JDaniel
		}}
		10.4135/9781452272047
		
		
			,
	year={2012}
			
		
	
	,
	note={Chapter 5}

}

@incollection{b13,
	
	
		,
	title={{Does ineffective internal control over financial reporting affect a firm's operations? Evidence from firms' inventory management}}
		,
	author={{
			MFeng
		} and {
			CLi
		} and {
			SEMcvay
		} and {
			HSkaife
		}}
		
		
		
		10.2308/accr-50909
		
	
	
		,
	journal={{Accounting Review}}
		
			90
			2
			
			,
	year={2015}
		
	

}

@incollection{b14,
	
	
		,
	title={{The Effect of Internal Control on The Operating Activities of Small Restaurants}}
		,
	author={{
			LFrazer
		}}
		10.5539/ijef.v4n3p46
		
	
	
		,
	journal={{Journal of Business & Economics}}
		
			10
			6
			361
			,
	year={2012}
		
	

}

@incollection{b15,
	
	
		,
	title={{Transforming local government by project portfolio management: Identifying and overcoming control problems}}
		,
	author={{
			LKHansen
		} and {
			PKraemmergaard
		}}
		
		10.1108/17506161311308160
		
	
	
		,
	booktitle={{Transforming Government: People, Process and Policy}}
				
			,
	year={2013}
			7
			
		
	

}

@incollection{b16,
	
	
		,
	title={{Performance Budgeting in Poland: An OECD Review}}
		,
	author={{
			IHawkesworth
		} and {
			LVon Trapp
		} and {
			DFNielsen
		}}
		
		
		
	
	
		,
	journal={{OECD Journal on Budgeting}}
		
			2011
			1
			
			,
	year={2011}
		
	

}

@incollection{b17,
	
	
		,
	title={{How to Develop a Budget for a Research Proposal}}
		,
	author={{
			JHigdon
		} and {
			RTopp
		}}
		
		10.1177/0193945904269291
		
	
	
		,
	journal={{Western Journal of Nursing Research}}
		
			26
			8
			
			,
	year={2004}
		
	

}

@incollection{b18,
	
	
		,
	title={{A career roles model of career development}}
		,
	author={{
			HAHoekstra
		}}
		10.1016/j.jvb.2010.09.016
		
	
	
		,
	journal={{Journal of Vocational Behavior}}
		
			78
			2
			
			,
	year={2011}
		
	

}

@incollection{b19,
	
	
		,
	title={{The case for process mining in auditing: Sources of value added and areas of application}}
		,
	author={{
			MJans
		} and {
			MAlles
		} and {
			MVasarhelyi
		}}
		
		
		10.1016/j.accinf.2012.06.015
		
	
	
		,
	journal={{International Journal of Accounting Information Systems}}
		
			14
			1
			
			,
	year={2013}
		
	

}

@incollection{b20,
	
	
		,
	title={{The appropriateness of tight budget control in public sector organizations facing budget turbulence}}
		,
	author={{
			TJohansson
		} and {
			SSiverbo
		}}
		
		10.1016/j.mar.2014.04.001
		
	
	
		,
	journal={{Management Accounting Research}}
		
			25
			4
			
			,
	year={2014}
		
	

}

@incollection{b21,
	
	
		,
	title={{The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees}}
		,
	author={{
			MMat Zain
		} and {
			MZaman
		} and {
			ZMohamed
		}}
		
		
		10.1111/ijau.12043
		
	
	
		,
	journal={{International Journal of Auditing}}
		
			19
			3
			
			,
	year={2015}
		
	

}

@incollection{b22,
	
	
		,
	title={{Performance Measurement, Accountability, and Transparency of Budgets and Financial Reports}}
		,
	author={{
			JMelitski
		} and {
			AManoharan
		}}
		
		10.1017/CBO9781107415324.00424
		
	
	
		,
	journal={{Public Administration Quarterly}}
		
			38
			1
			
			,
	year={2014. 2016}
		
	
	,
	note={National Priorities Project.. Federal Spending: Where Does the Money Go}

}

@incollection{b23,
	
	
		,
	title={{Integrating dynamic energy budget (DEB) theory with traditional bioenergetic models}}
		,
	author={{
			RMNisbet
		} and {
			MJusup
		} and {
			TKlanjscek
		} and {
			LPecquerie
		}}
		
		
		
		10.1242/jeb.059675
		
	
	
		,
	journal={{Journal of Experimental Biology}}
		
			215
			6
			
			,
	year={2012}
		
	

}

@incollection{b24,
	
	
		,
	title={{Barriers and Catalysts to Effective Internal Audit in the Ghanaian 27}}
		,
	author={{
			JMOnumah
		} and {
			RYKrah
		} and {
			LHPedersen
		} and {
			NBGarleanu
		}}
		
		
		
		10.1007/s13398-014-0173-7.2
		
	
	
		,
	booktitle={{Efficiently Inefficient Markets for Assets and Asset Management. NBER Working Paper, XXXIII}}
				
			,
	year={2012. 2015}
			
		
	

}

@incollection{b25,
	
	
		,
	title={{Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes-Oxley Get It Wrong?}}
		,
	author={{
			DFPrawitt
		} and {
			NYSharp
		} and {
			DAWood
		}}
		
		
		10.1111/j.1911-3846.2012.01141.x
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			29
			4
			
			,
	year={2012}
		
	

}

@incollection{b26,
	
	
		,
	title={{Management , Strategic Management Theories and the Linkage with Organizational Competitive Advantage from the Resource-Based View}}
		,
	author={{
			CRRaduan
		} and {
			UJegak
		} and {
			Haslinda
		} and {
			IIAlimin
		}}
		
		
		
	
	
		,
	journal={{European Journal of Social Sciences}}
		
			11
			3
			
			,
	year={2009}
		
	

}

@incollection{b27,
	
	
		,
	title={{Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector/Service Budgets}}
		,
	author={{
			MRaghunandan
		} and {
			NRamgulam
		} and {
			KRaghunandan-Mohammed
		}}
		
		
	
	
		,
	journal={{International Journal of Business and Social Science}}
		
			3
			14
			
			,
	year={2012}
		
	

}

@incollection{b28,
	
	
		,
	title={{Implementing strategies through management control systems: the case of sustainability}}
		,
	author={{
			ARiccaboni
		} and {
			ELeone
		}}
		
	
	
		,
	journal={{International Journal of Productivity and Performance Management}}
		
			59
			2
			
			,
	year={2010}
		
	

}

@book{b29,
	
	
		,
	title={{}}
		10.1108/17410401011014221
		
		
	

}

@incollection{b30,
	
	
		,
	title={{Are internal auditing practices related to the age of the internal audit function?: Exploratory evidence and directions for future research}}
		,
	author={{
			GSarens
		} and {
			MAllegrini
		} and {
			GD'onza
		} and {
			RMelville
		}}
		
		
		
		10.1108/02686901111090835
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			26
			1
			
			,
	year={2011}
		
	

}

@incollection{b31,
	
	
		,
	title={{Review of The IAF handbook of group facilitation: Best practices from the leading organization in facilitation}}
		,
	author={{
			MPScontrino
		}}
		10.1111/j.1744-6570.2006.00909_16.x
		
	
	
		,
	journal={{Personnel Psychology}}
		
			59
			
			,
	year={2006}
		
	

}

@book{b32,
	
	
		,
	title={{Exploring differences in budget characteristics, roles and satisfaction: A configurational approach}}
		,
	author={{
			SSponem
		} and {
			CLambert
		}}
		
		
			,
	year={2016}
		
	

}

@incollection{b33,
	
	
		,
	title={{}}
		10.1016/j.mar.2015.11.003
		
	
	
		,
	journal={{Management Accounting Research}}
		
			30
			
		
	

}

@incollection{b34,
	
	
		,
	title={{Object-oriented mapping of landslides using Random Forests}}
		,
	author={{
			AStumpf
		} and {
			NKerle
		}}
		
		10.1016/j.rse.2011.05.013
		
	
	
		,
	journal={{Remote Sensing of Environment}}
		
			115
			10
			
			,
	year={2011}
		
	

}

@incollection{b35,
	
	
		,
	title={{Benchmarks for Evaluating the Progress of Open Data Adoption: Usage, Limitations, and Lessons Learned}}
		,
	author={{
			ISusha
		} and {
			AZuiderwijk
		} and {
			MJanssen
		} and {
			AGronlund
		}}
		
		
		
		
	
	
		,
	journal={{Social Science Computer Review}}
		
			33
			5
			
			,
	year={2015}
		
	

}

@incollection{b36,
	
	
		,
	title={{Public Sector Accounting in Africa}}
		10.1111/j.1467-6281.2006.00211.x
		
	
	
		,
	booktitle={{Accounting in Emerging Economies}}
				
			,
	year={2012}
			12
			
		
	
	,
	note={Part A}

}

@incollection{b37,
	
	
		,
	title={{}}
		,
	author={{
			On Fpgas
		}}
		10.2200/S00514ED1V01Y201306DTM035
		
	
	
		,
	journal={{Synthesis Lectures on Data Management}}
		
			5
			2
			
		
	

}

@incollection{b38,
	
	
		,
	title={{Integrating BIM and GIS for large scale (building) asset management: a critical review}}
		,
	author={{
			XZhang
		} and {
			YArayici
		} and {
			SWu
		} and {
			CAbbott
		} and {
			GAouad
		}}
		
		
		
		
	
	
		,
	journal={{Management}}
		
			
			,
	year={2009. March}
		
	

}