@book{135606,
	author = {Dewhurst, Roland Frederick James.},
	title = {Costing the routine outputs of an accountant's department /},
	publisher = {Institute of Chartered Accountants in England and Wales, Research Committee,},
	year = {1978.},
	series = {Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales ; no. 15},
	address = {London :}
}