@article{oai:sapporo-u.repo.nii.ac.jp:00005910,
 author = {成瀬, 継男 and ナルセ, ツグオ and Naruse, Tsuguo},
 journal = {産研論集},
 month = {Mar},
 note = {P},
 pages = {29--47},
 title = {会計理論の形成 : 仮定概念を中心として},
 volume = {19},
 year = {1998}
}