@article{oai:sapporo-u.repo.nii.ac.jp:00001912,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {1},
 journal = {経済と経営},
 month = {Jun},
 note = {P},
 pages = {43--69},
 title = {会計理論の研究(1) : 会計学の対象と方法},
 volume = {25},
 year = {1994}
}