Accounting for Profitability at the Consett Iron Company before 1914: Measurement, Sources, and Uses
研究了1914年前康塞特钢铁公司如何计量、分析盈利能力及其来源和用途，对经济史和会计史学者有参考价值。
Roy Church, Trevor Baldwin, Bob Berry, Accounting for Profitability at the Consett Iron Company before 1914: Measurement, Sources, and Uses, The Economic History Review, New Series, Vol. 47, No. 4 (Nov., 1994), pp. 703-724