LEE Ken, FUKUDA Naoki, MATSUGI Satoko. Mechanisms for Lowering Budgetary Slack in Japanese Companies. Lean Management of Global Supply Chain: Japanese Management and International Studies. 2015. 12. 231-250
松木 智子, 福田 直樹, 李 建. 日本企業における予算のコントロール機能:4社のヒアリングからの比較ケース・スタディ. Discussion Paper Series (Faculty of Business Administration Tezukayama University). 2011. 8. 1-19
福田直樹, 松木智子, 李建. 予算管理と業績評価:RAPM研究を中心に. Discussion Papers in Business Management (The Business Management Society of Otemon-Gakuin University). 2008. 12. 1-29
福田 直樹, 近藤 隆史, 相原 基大, 窪田 祐一. 業績評価制度の変化に関する調査報告書. Discussion Papers in Business Management (The Business Management Society of Otemon-Gakuin University). 2006. 5. 1-25
Changes in the design and use of performance measurement systems, opportunistic behavior and organizational performance: A survey study
(The 7th Research Conference of the European Network for Research in Organisational and Accounting Change (ENROAC), West Park Conference Centre, Dundee, Scotland, 23-25 June 2009. 2009)