TY - BOOK AU - Bray,Frank Sewell ED - Institute of Chartered Accountants in England and Wales. ED - National Institute of Economic and Social Research. TI - Four essays in accounting theory SN - 0824053052 U1 - 657/.01 19 PY - 1982/// CY - New York PB - Garland Publ. KW - Accounting N1 - Reprint (1st work). Originally published: London ; New York : Published for the Incorporated Accountants' Research Committee by Oxford University Press, 1953; Reprint (2nd work). Originally published: Cambridge [Cambridgeshire] : University Press, 1951 ER -