@book{3495,
	author = {Cowe, Roger,},
	title = {Handbook of Management Accounting.},
	publisher = {Gower,},
	year = {c1988.},
	address = {Aldershot, Hants, England ;},
	edition = {2nd ed. /},
	note = {"In association with the Chartered Institute of Management Accountants."}
}