Emmanuel, Clive R. <br/><br/>
Accounting for management control / 
Clive Emmanuel, David Otley and Kenneth Merchant 
 - 2nd ed. 
 - London :  Chapman & Hall,  1990 
 - 518 p. :  ill. ;  24 cm. 
<br/><br/>References : p. 490-507 
<br/><br/>
<br/><br/><label>ISBN: </label>0412374803 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Managerial accounting