@book{213456,
	author = {Hiebeler, Robert. and Kelly, Thomas B. and Arthur Andersen & Co.},
	title = {Las mejores prácticas},
	publisher = {Grupo Editorial Norma},
	year = {c1998.},
	address = {Barcelona},
	note = {"Arthur Andersen."},
	url = {http://www.loc.gov/catdir/bios/simon053/97045739.html}
}