Submitted on: 24 September 1998.
Revised on: 30 December 1998.
Accepted on: 07 February 1999.
___________________Journal of Management Control---SPRINGER
http://reply.papertrans.cn/2/178/17780/17780-32.png
http://reply.papertrans.cn/2/178/17780/17780-33.png
Submitted on: 13 April 1999.
Revised on: 11 May 1999.
Accepted on: 25 June 1999.
___________________Journal of Management Control---SPRINGER
http://reply.papertrans.cn/2/178/17780/17780-35.png
http://reply.papertrans.cn/2/178/17780/17780-36.png