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• 1986Discrepancies between the roles of budgeting74 cited
• 1984Management applications of expert systems68 cited
• 2004A knowledge-based intelligent decision support system for national defense budget planning60 cited
• 2009Does management accounting play role in planning process?60 cited
• 2006The effect of cost management knowledge on the relationship between budgetary participation and managerial performance55 cited
• 2010Perfil de planejamento e ciclo de vida organizacional nas empresas brasileiras45 cited
• 1988The Role of the Budget in Medium and Large UK Companies and the Relationship with Budget Pressure and Participation43 cited
• 1993Fitting Management Control Systems to Competitive Advantage42 cited
• 1989THE TWO WORLDS OF MANAGEMENT CONTROL38 cited
• 1980Operational Planning: The Integration Of Programming and Budgeting27 cited
• 2012Investment Decisions on Long-term Assets: Integrating Strategic and Financial Perspectives25 cited
• 1997A substance-theory-oriented approach to the implementation of organizational DSS20 cited
• 2005Beyond budgeting: inovação ou resgate de antigos conceitos do orçamento empresarial?20 cited
• 2011Processo orçamentário: uma aplicação da análise substantiva com utilização da grounded theory