Sources list for COST ACCOUNTING SYSTEM ROLE:

Horngren C, Foster G, Datar S, - Management and Cost Accounting (Intl Edition) - Prentice Hall, 2^nd edition
Financial Management at Citibank

Colin Drury - Management and Cost Accounting - 4^th edition Intl Thomson Business Press
Financial Management at Citibank

Barfield, Jesse, Cecily Raiborn and Michael Kinney. 5 ed. Cost Accounting Traditions and Innovations. Ohio: South-Western, 2003.
Balanced Scorecard

Peacock, Eileen (2004). Accounting for the development costs of internal-use software. Journal of Information Systems, 3/22.
System Development Life Cycle

"Towards a System of Inflation Accounting." Accountancy, December 1985, 96(1108): 110-114.
The Historical Cost Convention

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