Heller, Agnes
Routledge & Kegan Paul, 1982
Buku Teks
Heller, Agnes
Blackwels Publishers Ltd., 1999
Buku Teks
Heller, H Robert
Prentice-Hall, 1973
Buku Teks
Middletown : Wesleyan University Press
Majalah, Jurnal, Buletin
Manes, Rene P.
Florida American Accounting Association, 1988
Buku Teks