5F. Hayek. 1945. The use of Knowledge in Society, American Economic Review, 35, pp. 519-30.
6H. Demsetz. 1983. The Structure of Ownership and the Theoy of the Finn. Journal of Law and Economics. Vol. 26. pp77.
7Shyam Sunder. 1997. Theory of Accounting and Control. South - Western PublishingCincinnati , Ohio.
8Shyam Sunder. 2002. Management control, expectations, common knowledge, and culture. Journal of Management Accounting Research, Vol. 14, pp173.
9Yuji Ijiri. 1971. A Defence of Historical Cost, in Asset Valuation and Income Determination. ed. By R. B. Sterling, Lavrence University of Kansas Press.