An elaborate description of the SHE method can be found in the doctoral theses of Markus Bina and Karl Rupp:

where also a list of existing literature on the SHE method can be found. The cell-centered finite volume discretization currently used in ViennaSHE was originally proposed as a vertex-centered method in

A textbook summarizing recent developments is also available:

A discussion of the maximum entropy discretization for numerical stabilization as well as the need for good preconditioners is given in