@article{oai:sapporo-u.repo.nii.ac.jp:00001927,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Sep},
 note = {P},
 pages = {315--339},
 title = {会計理論の研究(2) : 会計学の課題と領域},
 volume = {25},
 year = {1994}
}