1. American Institute of Certified Public Accountants (AICPA).1988. Education Requirements for Entry into the Accounting Profession. New York, NY: AICPA.
2. Perspectives on Education: Capabilities for Success in the Accounting Profession (The White Paper).1989. Arthur Andersen Co., Arthur Young, Coopers Lybrand, Deloitte Haskins Sells, Ernst Whinney, Peat Marwick Main Co., Price Waterhouse, and Touche Ross. New York, NY.
3. Financial Accounting Standards Board (FASB).1974. Accounting for Research and Development Costs. Statement of Financial Accounting Standards No. 2. Norwalk, CT: FASB.