@article{oai:cgu.repo.nii.ac.jp:00001665,
 author = {椎名, 市郎 and Shiina, Ichiro},
 issue = {2},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University review of economics & commerce},
 month = {Mar},
 pages = {55--75},
 title = {複式簿記の原理とその論理的導入法（13）Ⅷ 会計原理の教材開発研究の視座},
 volume = {32},
 year = {2018},
 yomi = {シイナ, イチロウ}
}