Hayes RD and JA Millar (1993). “A Rejoinder To “Measuring Production Efficiency in a Not-for-Profit Setting: An Extension.” Accounting Review 6: 89-92.
Hayes RD and JA Millar (1993). “A Rejoinder To “Measuring Production Efficiency in a Not-for-Profit Setting: An Extension.” Accounting Review 6: 89-92.