@article{oai:cgu.repo.nii.ac.jp:00000499, author = {長嶋, 義貴 and Nagashima, Yoshitaka}, journal = {中央学院大学論叢. 商経関係, The Chuo-Gakuin University Review}, month = {Nov}, note = {5, KJ00001935499}, pages = {249--277}, title = {連絡会計における基礎理論の研究}, volume = {11}, year = {1976}, yomi = {ナガシマ, ヨシタカ} }