1. See, for example, R. W. Campbell, Accounting in Soviet Planning and management (Cambridge Mass.: Harvard University Press, 1963).
2. J. Boswell, The Rise and Decline of Small Firms (London: Allen and Unwin, 1973) particularly ch. 3.
3. R. B. Jack, ‘The Legal Aspects’, in Financial Reporting and Accounting Standards: Conference Papers (Glasgow: University of Glasgow, 1978) p. 65.
4. The Accounting Standards Steering Committee, The Corporate Report (London, 1975).
5. Ibid., p. 15 para. 1.5.