Cost accounting in the service industry : a critical assessment / by Otto B. Martinson. Martinson, Otto B. Service industries United States Accounting. Cost accounting United States. HF5686.S43 M37 1994 657.42 MAC Includes bibliography Montvale, N.J. : Institute of Management Accounting, c1994. c1994. 1994 Text xv, 124 p. : eng United States United States.