@article{oai:cgu.repo.nii.ac.jp:00001745,
 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 = {33--53},
 title = {比較会計文化論序説（9・了）},
 volume = {34},
 year = {2020},
 yomi = {シイナ, イチロウ}
}