@article{oai:nagoya.repo.nii.ac.jp:00007365,
 author = {佐藤, 倫正 and SATOH, Michimasa},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 pages = {169--173},
 title = {アジア会計学会},
 volume = {50},
 year = {2003}
}