| 期刊論文| 1. | Lorig, Arthur N.(1964)。Some Basic Concepts of Accounting and Their Implications。AAA, The Accounting Review，39(3)，563-573。   | 圖書| 1. | Hendriksen, Eldon S.。Accounting Theory。 | | 2. | Ladd, Dwight R.(1963)。Contemporary Corporate Accounting and the Public。Homewood, Ill：Richard D. Irwin, Inc.。 | | 3. | Goldberg, Louis(1963)。An Inquiry into the nature of Accounting。 | | 4. | McCullers、Schroeder(1983)。Accounting Theory Text and Readings。 | 圖書論文| 1. | Vatter, William J.(1966)。Corporate Stock Equities。Modern Accounting Theory。New York：Prentice-Hall, Inc。 | |