@article {Guilding:2002:0361-3682:45,
	author = "Guilding C. and McManus L.",
	title = "The incidence, perceived merit and antecedents of customer accounting: an exploratory note",
	journal = "Accounting, Organizations and Society",
	volume = "27",
	number = "1",
	year = "2002",
	abstract = "",
	pages = "45-59",
	url = "http://www.ingentaconnect.com/content/els/03613682/2002/00000027/00000001/art00030",
	doi = "doi:10.1016/S0361-3682(01)00030-7"
}