Commentary 2

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Mattesich R. (1964). Accounting and Analytical Methods: Measurement and Projection of Income and Wealth in the Micro- and Macro-Economy. Homewood, IL: Irwin.

Moonitz M. (1961). ‘The basic postulates of accounting.’ Accounting Research Study No. 1. New York: American Institute of Certified Public Accountants.

Puxty A. (1986). ‘Social accounting as imminent legitimation: A critique of a technicist ideology.’ Advances in Public Interest Accounting, (1): 95–112.

Sterling R. R. (1970). Theory of the Measurement of Enterprise Income. Lawrence, KS: University of Kansas.

Van Peursem K. A. Pratt M. J. Lawrence S. R. (1995). ‘Health management performance. A review of measures and indicators.’ Accounting, Auditing & Accountability Journal, 8(5): 34–70.

Watts R. L. Zimmerman J. L. (1986). Positive Accounting Theory. Englewood Cliffs, NJ: Prentice-Hall.