00318    a2200109   4500020001500000082001300015100002000028245008700048260003900135300001900174650001500193  a8171009700  a657bACC  aBatra G.S eed.  aAccounting theory and practice new advances bmodern trends in accounting research  aNew DelhibDeep & Deepc1998g1998  axx,280p.c22cm  aACCOUNTING