TAMULEVIČIENĖ, Daiva. Responsibility centres in the system of controlling. Buhalterinės apskaitos teorija ir praktika, [S. l.], v. 15, p. 126–140, 2014. DOI: 10.15388/batp.2014.15.11. Disponível em: https://test.zurnalai.vu.lt/BATP/article/view/13302. Acesso em: 25 oct. 2025.