5Buchanan, J M and Wagner, R E. 1977. Democracy in Deficit: The Political Legacy of Lord Keynes (Academic Press, Orlando,Florida).
6Sunder, S. 1997. Theory of Accounting and Control (Southwest Publishing, Cincinnati, Ohio).
7Arthur Andersen &Co.1986. Sound Financial Reporting in the U. S. Government (Arthur Andersen &Co, Chicago).
8Chan, J L. 2002. Global government accounting principles.In Eichhom,P and Br?unig,D.(Eds), Public Management ,Accounting Standards and Evaluation Models (Nomos Verlag,Baden-Baden ),pp152 - 163.
9Luder, K G. 1992. A contingency model of governmental accounting innovations in the political -administrative environment.Research in Governmental and Nonprofit Accounting,7,pp . 99 - 127.
10Downs, A. 1957. An Economic Theory d Democracy (Hazper and Row, New York).
