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一、中文部份：A.書籍：
1.李潔著，銀行新種業務之開發與推廣，台北：台銀經研室，民國六十六年十一月出版。2.金桐林著，銀行法概要，台北：三民書局，民國六十六年八月初版。
3.財政部會計處編，財政部所屬行局會計制度之統一規定，民國六十一年十月。
4.姚秋旺著，銀行管理會計之研究，台北：國立政大會計研究所未出版碩士論文，民國六十三年六月。
5黃柱權著，財務管理，台北：三民書局，民國六十四年十月初版。
6.許士軍著，管理：規劃與創新，台北：地球出版社，民國六十三年十一月出版。
7.陳克琇著，現代銀行會計與實務，台北：文笙書局，民國六十六年八月出版。
8.陳定國著，高階管理：企劃與決策，台北：華泰書局，民國六十五年十月初版。
9.陳定國著，現代管理，台北：財稅人員訓練所，民國六十六年十月。
10.陳宏博，徐景亮合著，利潤中心制度之研究，台北：中華企管中心，民國六十六年六月初版。
11.陳振銑著，管理會計，上下二冊，台北：華泰書局，民國六十七年二月。
12.盛禮約著，成本會計，台北：三民書局，民國六十三年十月修正版。
13..簡安泰著，銀行融資管理，台北：嘉德出版社，民國六十六年十月。
14.銀行資金運用之策劃與控制，台北：交通銀行調查研究處，民國六十四年十月。
15. Lewis, Lerog銀行管理與經營(Bank Administration)，俞蔚伯譯，台北：台銀經研室，民國五十五年三月出版。
B.期刊：
1.林永樑著，我國商業銀行之營運與展望，彰銀資料，第二十七卷第二期，台北：彰化銀行，民國六十七年二月，PP.2-5.
2.金山著，銀行投資報酬率之運用，台灣經濟金融月刊第十四卷第一期，台北：台銀經研室，民國六十七年一月，PP.25-31.
3.許士軍著，功能型組織與任務型組織孰佳，現代管理月刊，民國六十七年五月，PP.13-15.
4.陳季筑著，利潤中心與分支機構業績的衡量，國際金融簡訊第七卷第三期，台北：國際商銀經研處，民國六十七年三月，PP.8-13.
5.張明昆著，銀行利潤中心制度淺談，企銀季刊第一卷第二期，台北：台灣中小企銀調查研究室，民國六十六年十月，PP.55-66.
6.鄭丁旺著，利潤規劃與控制，眾信會計，第三期，民國六十七年二月、PP.1-6.
7. Bank Administration Institute，銀行營利計劃的功能與擬定(Successful Profit Planning for Bank)，朱鶴賓譯，台北市銀月刊，第七卷第十期，PP.38-45.
8. D Mcconkey著，經理人報酬中的「驢子作用」，陳榮宗譯，管理論叢，第一輯，民國六十四年六月，PP.85-108.
二、英文部份：
A書籍：
1. Anthony, Robert N., Dearden, John, and Vancil, Richard F. Management Control Systems :Text, Cases and Readings, Homewood, Ill. Richard D. Irwin, Inc., Revised ed. 1972.
2. Anthony, Robert N., and Reece, James S. Management Accounting: Text and Cases, Homewood, Ill, : Richard D. Irwin, Inc., 5th ed. 1975.
3. Dearden, John, Cost Accounting and Financial Control Systems, Addition-Wesley Publishing Company, 1973.
4, Dermer, Jerry, Management Planning and Control System: Advanced Concepts and Cases, Homewood, Ill.: Richard D. Irwin, Inc., 1st ed. 1977.
5. Haynes, W. Warren, Massie, Joseph L., and Wallace, Marc J. Jr. Managements Analysis, Concepts and Cases, Englewood Cliffs, N.J. Prentice-Hall, Inc., 3rd ed. 1975.
6. Hodgetts, Richard M. Management: Theory, Process and Practice, W.B. Saunders Company, 1975.
7. Horngren, Charles T, Cost Accounting : A Managerial Emphasis, Englewood Cliffs, N.J. : Prentice-Hall, Inc., 4th ed. 1977.
8. Killough, Larry N., and L iningen, Wayne E. Cost Accounting for Managerial Decision Making, Dickenson Publishing Company, 1977.
9. Leavitt, Harold. J. Managerial Psychology: An Introduction to Individuals, Pairs, and Groups in Organizations, The Univ. of Chicago Press, 1964.
10. Moore, Carl L., and Jaedicke, Robert K. Managerial Accounting, Cincinnati : South-Western Publishing Co., 3rd ed. 1972.
11. Newman, William H., Summer, Charles E. and Warren, E. Kirby. The Process of Management Concepts, Behavior and practice, Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1973.
12. Odiorne, G.S. Bank Management by objectives, The American Bankers Association, 1970.
13. Solomons, David, Divisional Performance: Measurement and Control, Homewood, Ill.: Richard D, Irwin, Inc., 8th ed. 1974.
14. Schmitz, Michael J. Branch Bank Organization: Centralization vs. Decentralization, The Bankers Publishing company, 1966.
15. Van Home, James C. Financial Management and Policy, Englewood Cliffs, N.J. Prentice-Hall, Inc., 4th ed. 1977.
16. Walker, John R. Bank Cost for Decision Making, Boston: Bankers Publishing Company, 1970.
17. Welsch, Glenn A. Budgeting Profit Planning and Control , Englewood Cliffs, N.J. Prentice-Hall, Inc., 3rd ed. 1972.
18. Bank Administration Institution, Bank Administration Manuel, Ill. : Park Ridge, 1974.
B.期刊:
1. Abdel-Khalik, A. Rashad, and Lusk, Edward J. “Transfer Pricing-A Synthesis,” Accounting Review, January 1974, PP. 8-23.
2. Alou, Susan, and Roemmich, Roger A, “Responsibility Accounting for Banks,” Management Accounting, May 1977, PP. 35-38.
3. Anthony, Robert N, “Notes on Transfer Prices, ” from Management Control : New Directions in Basic Research by Bonini, Jaedicke and Wagner, 1964, PP. 258-261.
4, _______ “Cost Concept for Control,” Accounting Review, April 1957, PP. 228-232.
5. Barrett, M. Edgar. “Case of the Tangled Transfer Price,” Harvard Business Review, May-June 1977, 22-32.
6. _______ and Fraster, LeRoy B. III. “Conflicting Roles in Budgeting for Operations,” Harvard Business Review, July-August 1977, PP. 137-146.
7. Clayden, Roger. “A New Way to Measure an Control Divisional Performance,” Management Services, September-October 1970, PP. 22-29.
8. Cook, Paul W. “New Techniques for Intracompany Pricing, “Harvard Business Review, July-August 1957, PP. 74-80.
9. Dean, Joel, “Decentralization and Intracompany Pricing, “Harvard Business Review, July-August 1955, PP. 65-74.
10. __________, “Profit Performance Measurement of Division Managers, “The Controllers, September 1957, PP. 422-424.
11. Dearden, John. “Problem in Decentralized Profit Responsibility, “Harvard Business Review, May-June 1960, PP. 79-86.
12. __________, “The Case against ROI Control, “ Harvard Business Review, May-June 1969, PP. 159-178.
13. Ford, William F. “Profitability: Why Do Some Bank Perform Better Than the Average? An In-Depth Analysis, Banking, October 1974, PP. 29-33.
14. Goetz, Billy E. “Transfer Pricing : Exercise in Relevancy and Goal Congruence,” Accounting Review, July 1967, PP. 435-440.
15. Greer, Howard C. “Divisional Profit Calculation- Notes on the Transfer Price Problem,” NAA Bulletin, July 1962, PP. 5-12.
16. Kraus, David. “Making Executives Incentives Effective in Diversified Companies,” Financial Executive, June 1977, PP. 32-40.
17. Mailandt, Peter, “An Alternative to Transfer Pricing, ” Business Horizons, October 1975, PP. 81-86.
18. Mauriel, John J., and Anthony, Robert N. “Misevaluation of Investment Center Performance, ” Harvard Business Review, September- October 1970, PP. 22-29.
19. Reece, James S., and Cool, William R, ” Measuring Investment Center Performance, ” Harvard Business Review, May-June 1978, PP.29-46.
20. Schwab, Richard J. A Contribution Approach to Transfer Pricing, ” Management Accounting, February 1975, PP. 46-48.
21. Shillinglaw, Gordon, “Toward a Theory of Divisional Income Measurement,” Accounting Review, April 1962, PP. 208-216.
22. Smith, I,G., and Hesketh, P. “How Pay Systems Can Succeed?” Management Today, November 1977, PP. 99-101.
23, Watson, David ,H., and Baumler, John V. “Transfer Pricing : A Behavioral Context, ” Accounting Review, July 1975, PP. 466-474.
24. Vancil, Richard F. ”What Kind of Management Control Do You Need?” Harvard Business Review, March-April 1973, PP. 75-86.