@book{136367,
	author = {Devine, Carl Thomas. and Hendrickson, Harvey S.},
	title = {Accounting theory :},
	publisher = {Routledge,},
	year = {2004.},
	series = {Routledge new works in accounting history ;},
	address = {London ;},
	url = {http://www.loc.gov/catdir/toc/ecip0411/2003026222.html}
}