Reference
- Cole, M. and Parston, G. (2006), Unlocking Public Value: A New Model for Achieving High Performance in Public Service Organizations (Wiley).
- Finance Committee of the Scottish Parliament (2012), Report on Draft Budget 2013–14 (SP Paper 231).
- Flynn, N. (2007), Public Sector Management, 5th edn (Sage Publications).
- Grant, R. M. (2008), Contemporary Strategy Analysis (Blackwell).
- Hopwood, A. G. and Tomkins, C. (1984), Issues in Public Sector Accounting (Humanities Press).
- Joyce, P. (2015), Strategic Management in the Public Sector (Routledge).
- KPMG (2011) Making the Transition to Outcome-Based Budgeting: A Six Nation Study (www.kpmg.com)
- Macnab, A. J., Mitchell, F. and Carr, C. (2010), Garden designs to improve the line of sight: implementation of the balanced scorecard and an alternative costing system at the Royal Botanic Garden Edinburgh. CIMA Research Executive Summary Series, 61, 7.
- Macnab, A. J. and Mitchell, F. (2012), Strategic Objective Costing—Supporting the Balanced Scorecard (CGMA Report).
- Macnab, A. J. and Mitchell, F. (2014), Outcome budgeting in the public sector: challenges and solutions. An exploratory empirical study. Paper presented at the World Congress of Accountants.
- Macnab, A. J., McNaughton, J. and Mitchell, F. (2015), Outcome costing: a significant advancement for determining public sector cost-effectiveness (unpublished).
- Matheson, A. (2002), Better public sector governance: the rationale for budgeting and accounting reform in Western nations. OECD Journal on Budgeting, 2 (supplement 1), pp. 37–50.
- Mintzberg, H. (1994), The Rise and Fall of Strategic Planning (Prentice Hall).