McPhai, K. (1997) The Threat of ethical accountants: an application of Foucault's concept of ethics to accounting education and some thoughts on ethically educating for the other. Archived at: http://les.man.ac.uk/ipa97/papers/mcphai46.html
Balancing Ethics
"The Discourse of Inflation Accounting: On the Interrelations of Economic Theory And The Debate on Inflation Accounting." The European Accounting Review, February 1994, 3(2): 195-214.
The Historical Cost Convention
Wilson, R.A, (2003-2004) "Managerial Accounting, Introduction to Accounting" University of Strathclyde Department of Accounting & Finance http://homepages.strath.ac.uk/~cias19/teaching/MA/Warren%20KP.doc
The Wickham Case
Financial Accounting Standards Board (1997), Statement of Financial Accounting Standards No. 130 - Reporting Comprehensive Income, Financial Accounting Foundation, Norwalk
Profit
Dyson JR - Accounting For Non-Accounting Students 4th edition 2001 Financial Times / Prentice Hall
Financial Statements
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