Ijiri, Yuji
Theory of accounting measurement
American Accounting Association, 1975
 Buku Teks
Gillespie, Cecil
Accounting systems : procedures and methods
Prentice-Hall, 1971
 Buku Teks
Lewis, Richard
Foundation in accounting / Richard Lewis, Michael Firth
Prentince-Hall International, 1985
 Buku Teks
Mock, Theodore Jay
Measurement and accounting information criteria by Theodore Jaye Mock
American Accounting Association, 1976
 Buku Teks
Stickney, Clyde P.
Financial accounting an introduction to concepts, methods, and uses
Harcourt Brace Jovanovich, 1991
 Buku Teks