Glautier, M.W.E., author
Accounting theory and practice
Pitman, 1991
 Buku Teks
Deegan, Craig, author
Financial accounting theory
McGraw-Hill, 2004
 Buku Teks
Deegan, Craig, author
Financial accounting theory
McGraw-Hill, 2009
 Buku Teks
Glautier, M.W.E., author
Accounting theory and practice
Pitman, 1988
 Buku Teks
Ijiri, Yuji, author
Theory of accounting measurement
American Accounting Association, 1975
 Buku Teks
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