Accounting Methodology and the Work of R. J. Chambers (RLE ...
Michael J. R. Gaffikin
WATTS, Ross L & Jerold ZIMMERMAN, "The Demand For and Supply of Accounting Theories: The Market for Excuses",The Accounting Review,v. 54, 1979, pp. 273 - 305. WATTS, Ross L & Jerold ZIMMERMAN, "Toward a Positive Theory of ...