Michael C. Jensen. “Paying People to Lie: The Truth about the Budgeting Process”, European Financial Management 9, no. 3 (2003), pp. 379–406.
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Gary P. Pisano and Willy C. Shih, “Restoring American Competitiveness” Harvard Business Review (July 2009), pp. 11–12.
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Yves Morieux of Boston Consulting Group, in his TED talk, “How Too Many Rules at Work Keep You from Getting Things Done”, July 2015; см. также: Morieux and Tollman, Six Simple Rules.