@article {1968326,
	title = {The Management of Product Development in Buffalo Technologies: The Role of Management Accounting},
	journal = {Melco Journal of Management Accounting Research},
	volume = {2},
	year = {2009},
	month = {2009},
	pages = {99-109},
	keywords = {Accounting},
	author = {Horii,S. and Akroyd,Chris}
}