一、中文書籍
1.中國生產力中心譯，管理程序新論（台北：自印，民國六十三年四月）。
2.王量著，企業經營與管理論集（台北：自印，民國六十七年十一月）
3.李宏健著，管理會計，再版（台北：自印，民國七十年三月）。
4.周心豪著，成本分析（成功大學商學院企業管理研究中心，民國六十三年八月）。
5.林豐欽編著，最新成本會計範題（台北：自印，民國七十年十月）。
6.邱康夫編著，近代企業組織與管理（台北：徐氏基金會，民國六十四年八月）。
7.盛禮約著，成本會計（台北：三民書局，民國六十五年二月）。
8.葉梓著，成本會計（台北，大中國圖書公司，民國五十六年四月）。
9.鄭丁旺著，現值會計（台北：自印，民國六十九年一月）。
10.鄭丁旺著，中級會計學，上冊（台北：自印，民國六十九年十二月）。
11.陸民仁著，經濟學（台北：三民書局，民國六十九年一月）。
12.樂梅江校譯，管理會計（台北：中興管理顧問公司，民國六十六年二月）。
13.陳振銑編著，管理會計（台北：華泰書局，民國六十九年元月）。
二、中文期刊
1.武維揄，「決策有賴於會計」，現代審計半月刊，第四十四期。
2.郭崑謨，「論管理會計之嶄新導向」，今日會計，第十三期。
3.鄭丁旺，「管理會計功能之研究」，國立政治大學學報，第卅九期。
4.鄭丁旺，「管理會計的基本觀念」，東吳會計學報，第卅一期。
5.蔡信夫，「管理會計在長、短期財務決策上的應用」，今日會計，第十四期。
6.陳豐明，「短程決策的會計分析」，現代審計半月刊，第三百七十三期。
7.羅時儁，「直接成本法評介」，主計月報，第十三卷，第四期。
三、英文書籍
1. AAA, Committee to Prepare A Statement of Basic Accounting Theory, A Statement of Basic accounting Theory. (Evanston, Ill.: AAA,1966).
2. Anthony, Robert N. and James S. Reece, Management Accounting: Text and Cases (5th ed., Homewood, Illinois: Richard D. Irwin, Inc.,1975).
3. Anthony, Robert N. and Welsch, Glenn A., Fundaments of Management Accounting (Homewood, Illinois: Richard D. Irwin, Inc.,1974).
4. Bierman, Harold, Jr. and Thomas R. Dyckman, Managerial Cost Accounting, 2nd ed. (New york: The Machmillan Co., 1976).
5. Chambers, Raymond J., Accounting, Evaluation, and Economic Behavior (Prentice-Hall, Englewood Cliffs, N. J., 1966).
6. Crowingshield, Gerald R. and Gorman, Kenneth A., Cost Accounting: Priniples and Managerial Applications, 3rd ed. (Baston, Mass.; Houghton Mifflin Co.,1974).
7. Dearden, John, Cost Accounting and Financial Control Systems (Reading, Massachusette: Addison-Wesley Publishing Co., 1973).
8. Decoster, Don T, and Schafer, Eldon L., Management Accounting: A Decision Emphasis, 2nd ed. (Santa Barbara: John Wiley & Sons, 1979).
9. Garrison, Ray H., Managerial Accounting: Concepts for Planning, Control, and Decision Making, Revised ed. (Dalas, Texas: Business Publications, Inc., 1979).
10. Hendrikesn, Eldon, S., Accounting theory, 3rd ed., (Homewood Ill. :Richard D. Irwin, Inc., 1977).
11. Horngren, Charles T, Cost Accounting: A Managerial Emphasis, 4th ed., (Englewood Cliffis, N. J. :Prentice-Hall, Inc. ,1977).
12. Horngren, Charles T., Accounting for Management Control, An Introduction, 3rd ed., (Englewood Cliffis, N. J. : Prentice-Hall, Inc., 1974).
13. Ijiri, Yuji, The Foundations of Accountiong Measurement (Englewood Cliffis, N. J. : Prentice-Hall, Inc., 1967).
14. Johnson, Richard A., William T. Newell, and Roger C. Vergin, Production and Operations Management: A System Concept (Houghton Mifflin Co., 1974).
15. Koontz, Harold and Cyril O'Donnell, Essentials of Management (New York: The Southeast Book Co.,1974).
16. Littleton, A. C., Structure of Accounting Theory (AAA. 1953).
17. Littleton A. C., and Paton W. A., An Introduction to Corporate Accounting standards (AAA. 1940).
18.Matz, Adolph and Usry, Milton F., Cost Accounting: Planning and Control, 7th ed., (Cincinnati, Ohio: South-Western Publishing Co., 1980).
19. Moore, Carl L. and Jaedicke, Robert K., Managerial Accounting 4th ed., (Cincinnati, Ohio: South-Western Publishing Co., 1976).
20. Shillinglaw, Gorden, Managerial Cost Accounting, 4th ed., (Homewood, Illinois: Richard D. Irwin, Inc., 1977).
21. Simons, H. and W.E. Karrenbrock, Lntermediate Accounting, 4th ed., (Cincinnati: South-Western Publishing Co., 1964).
22. Sterling, Robert R., Asset Valuation and Income Determenation A Consideration or the Alternatives (AAA 1970).
23. Welsch, Glenn A., Charles t. Zlatkovich and Walter T. Harrison, Jr., Intermediate Accounting, 6th ed., (Homewood, Illinois: Richard D. Irwin, Inc., 1980).

四、英文期刊
1. American Accounting Association (AAA), "Statement of Accounting Principles Governing Corporate Reprots. 1936, " The Accounting Review, (June, 1936).
2. American Accounting Association (AAA), Committee on Concepts and Statements Underlying Corportae Financial Statement, "Accounting and Reporting Statements for Corporate Financial Statement 1957 Revision, " The Accounting Review, (Oct. 1957).
3. Amerian Accounting Association (AAA), Accounting and Reporting Standards for Corporate Financial Statement and Preceding Statements and Supplements (AAA, 1957).
4. Committee on Accounting POrceduce; AICPA, "Deperciation On Appreciation, " Accounting Research Bulletin No.5, (New York, 1940).
5. Committee on Terminology, AICPA, "Review and Resume" Accounting Terminology Bulletin No.1 (New York, 1953).
6. Chmabers. Raymond J., "Measures and Values: A Reply to Professor Staubus, "The Accounting Review, AAA (April. 1968).
7. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.3, "Elements of Financial Statements of Businees Enterprises, " (Stamford, Conn., Dec. 1980).
8. Ferrara, W.L. and P.E. Fess, "The Period Cost Concept for Income Measurement-Can it Be Defferred? The Accounting Review, AAA (Oct. 1961).
9. Ferrara, W.L., "Idle Capacity as a Loss-Factor Fiction, " The Accounting Review, AAA (July, 1964).
10. Fremgen, James M., "The Direct Costing Controversy -An Identification of Issues, " The Accounting Review, AAA (Jan., 1964).
11. Horngren, Charles T. and George H. Sorter, "Direct Costing for External Reporting, "The Accounting Review, AAA (Jan., 2961).
12. Horngren , Charles T., "How Should We Interpret the Realization Concept? "The Accounting Review, AAA (April, 1965).
13. Kohler, Eric L., "Why Not Retain Historical Cost? "Journal of Accountancy (Oct., 1963).
14. Littleton, A. C., "Significance of Invested Costs, The Accounting Review, AAA (April 1952).
15. Larson, Kermit and R.W. Schattke, "Current Cash Equivalent, Additivity, and Financial Position, "The Accounting Reivew, AAA (Oct., 1966).
16. Lemke, Kenneth W., "Asset Valuation and Income Theory, " The Accounting Review, AAA (Jan., 1966).
17. Neikirk, Waldo W., "How Direct Costing Can Work for Management, " NAA Bulletin (Jan., 1951).
18. Penman, Stephen H., "What Net Asset Value?-An Extension of a Familiar Debate, " The Accounting Review, AAA (April 1970).
19. Report of the Committee of Managerial Decision Models, American Accounting Association, The Accounting Review, Supplement of Volume XLIV, 1969.
20. Sprous, Roberts T. and Maurice Moonitz, "A Tentative Set of Broad Accounting Principles for Business Enterprises, " Accounting Research Study No.3 (AICPA 1972).
21. Stephens, Mattheus J., "Opening Pandoras' Box of Current Cost, " Financial Executive, (May, 1976)
22. Staubus, Geroge J., "Current Cash Equivalent for Assets: A Dissent, "The Accounting Review AAA (Oct., 1967).
23. Wetnight, Robert B., "Direct Costing Passes the Future Benefit Test, " NAA Bulletin. Vol.39 (August, 1958).
五、未出版著作
1.吳淑宜，吸納成本法與直接成本法之比較研究，東吳大學會計研究所碩士論文，民國七十年六月。
2.賈源愉，資產評價與損益決定一般理論之比較研究，國立政治大學會計研究所碩士論文，民國六十五年六月。
3.楊水土，決策用成本與企業決策之研究，國立政治大學會計研究所碩士論文，民國六十七年六月。
4.郭源泉，企業所得觀念之研究，國立政治大學會計研究所碩士論文，民國六十七年六月。
5.陳清哲，會計資訊之成本與價值關係研究，國立政治大學會計研究所碩士論文，民國七十年六月。
6.韓季瀛，從管理決策觀點論會計資訊系統，國立政治大學會計研究所碩士論文，民國六十五年六月。