1. Towards a Behavioral Theory of Communication;Ackoff;Management Science,1957
2. Report of the Group on the Objectives of Financial Statements;American Institute of Certified Public Accountants (AICPA);Objectives of Financial Statements,1973
3. Two Ways to Control Estimated Figures in the Income Statement;Anthony;The Journal of Accountancy,1949
4. A Statement of Basic Accounting Theory;AAA,1966
5. Remembering;Bartlett,1932