Artikel Jurnal
Martino, R.L.
McGraw-Hill, 1968
Buku Teks
Weber, Charles
Center for International Education and Esearch in Accounting, 1965
Buku Teks
Helyar, Frank W.
McGraw-Hill, 1978
Buku Teks SO
editors, David Hunkeler, Kerstin Lichtenvort, Gerald Rebitzer
CRC Press, 2008
Buku Teks SO