@article{oai:cgu.repo.nii.ac.jp:00001728,
 author = {椎名, 市郎 and Shiina, Ichiro},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University review of economics & commerce},
 month = {Sep},
 pages = {3--21},
 title = {比較会計文化論序説（8）},
 volume = {34},
 year = {2019},
 yomi = {シイナ, イチロウ}
}