TY  - BOOK
AU  - Bloom Robert
AU  -  Elgers Pister T
TI  - Accounting theory and policy :  A reader   
U1  - X:8F, M1 
PY  - 1981///
CY  - New York
PB  - Harcourt Bracae Jovanovich USA      
KW  - Budgeting
ER  -