2Alles, M , Alexander, K , Vasarhelyi, M A, 2000. Accounting In 2015. The CPA Journal, 11:14-20.
3Demski, J S , Fellingham, J C , Ijiri, Y , Sunder, S, 2002. Some Thoughts on the Intellectual Foundations of Accounting. Accounting Horizons, 6:157 - 168.
4Kinney, W R , 2001. Accounting Scholarship: What Is Uniquely Ours? The Accounting Review, 4:275 -284.
5Krantz, D H ,Luce, R O , Suppes, P , Tversky, A , 1971. Foundations of Measurement. New York, NY: Academie Press.
6Prahalad, C K , Gary, H , 1990. The Core Competence of the Corporation. Harvard Business Review, 5/6:79 -91.
7White, T , 2001. Finance & Accounting Outsourcing: The Solution for the New Economy. AFP Exchange 1/2:50 -52.
8Beaver W H,Financial ratios as predictors of failure[J].Journal of Accounting Research,1966(4).
9Altman E,Financial Ratios,Discriminant Analysis and the Prediction of Corporate Bankruptcy[J] ;Journal of Finance,1968(9).
10Jensen,M.C.,& Meckling,W.H.(1976).Theory of the firm:Managerial behavior,agency cost and ownership structure[J].Journal of Financial Economics,3,305-360.