@article{oai:sapporo-u.repo.nii.ac.jp:00002242,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {3},
 journal = {経済と経営},
 month = {Dec},
 note = {P},
 pages = {59--94},
 title = {会計理論の形成(5) : 会計における認識論},
 volume = {31},
 year = {2000}
}