Sydney eScholarship Collection: http://hdl.handle.net/2123/2384 2013-05-23T10:34:08Z 2013-05-23T10:34:08Z Front Matter Wells, M C Wykes, Neil http://hdl.handle.net/2123/2392 2009-10-15T03:43:17Z 2006-01-01T00:00:00Z Title: Front Matter Authors: Wells, M C; Wykes, Neil Description: The editor of the 1978 edition of this work called this a "seminal work... in one of the most difficult allocation problems in accounting." Accounting for Common Costs contains a comprehensive historical study of the allocation of costs in accounting practice, as well as discussion of points of difference and the need to promote economic efficiency. 2006-01-01T00:00:00Z