Accounting theory and development / M.R. Mathews and M.H.B. Perera with contributions by F.C. and L.W. Ng. - London : Chapman and Hall, 1991. - viii, 373 p. : ill. ; 22 cm. Includes index Includes bibliographical references. ISBN: 0412428407 (pbk. ) Subjects--Topical Terms: Accounting theory.