@book{45292,
	author = {Cowe, Roger, 1951-},
	title = {Handbook of management accounting. (2nd ed.)},
	publisher = {Gower},
	year = {1988},
	address = {Aldershot, Hants, England:},
	edition = {2nd ed.},
	note = {'In association with the Chartered Institute of Management Accountants.}
}