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3. 3Ghosh, B.C., Yan, C.Y. and Chung, L.H., “Management accounting practices by manufacturing and non‐manufacturing companies in Singapore”, Singapore Accountant, December 1987..
4. 4Chiu, J.S. and Chang, D.L., “Management accounting in Taiwan”, Management Accounting (US), June 1979..
5. 5Kin‐Cheung, L., “Management accounting in Hong Kong”, a paper presented at the SE Asian University Accounting Teachers Conference, held in Singapore in April 1986.