00400nam a2200145Ia 450000500170000000800410001703700130005804000200007104100130009108400180010410000160012224500710013826000360020930000090024520250326142151.0250326s9999 xx 000 0 und d aTextbook aFMSLbengcFMSL aeng2eng aX:8F M5qFMSL aScapens R W 0aManagement accounting : review of recent developmentscScapens R W aLondonbLondon, MacMillanc1985 a211p