Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits
从权变理论和制度理论视角，分析了美国政府问责局（GAO）审计中的协调与控制机制，揭示了任务特征、官僚结构与外部制度压力如何共同影响审计实践。
Parveen P. Gupta, Mark W. Dirsmith, Timothy J. Fogarty, Coordination and Control in a Government Agency: Contingency and Institutional Theory Perspectives on GAO Audits, Administrative Science Quarterly, Vol. 39, No. 2 (Jun., 1994), pp. 264-284