@book{21210,
	author = {McCullers, Levis D., 1936-},
	title = {Accounting theory : text and readings /},
	publisher = {John Wiley and sons,},
	year = {1978.},
	series = {Wiley/Hamilton series in accounting and information systems.},
	address = {Santa Barbara :},
	note = {"A Wiley/Hamilton publication."}
}