@article{oai:sapporo-u.repo.nii.ac.jp:00002471,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 issue = {2},
 journal = {経済と経営},
 month = {Mar},
 note = {P},
 pages = {97--125},
 title = {会計の課題とは何か : 会計の問題点を含む},
 volume = {37},
 year = {2007}
}