@book{3188,
	author = {Broad, Horace Wilfrid. and Carmichael, K. S.},
	title = {A Guide to Management Accounting,},
	publisher = {H. F. L. (Publishers)},
	year = {1965 [i.e. 1966]},
	address = {London,},
	edition = {4th ed.}
}