7A Godfrey,P Devlin,C Merrouche.Govemmental Accounting in Kenya, Tanzania, and Uganda[M]//James L Chan (eds). Research in Governmental and Nonprofit Accounting, Vol 9,Emerald Group Publishing Limited,1996:193-208.
8V Montesinos,J m Vela. Governmental Accounting in Spain: Evolution and Reforms[M]//James L Chan (eds). Governmental and Nonprofit Accounting, Vol 9,Emerald Group Publishing Limited,1996:219-238.