@article{oai:cgu.repo.nii.ac.jp:00000632,
 author = {Stiner, Frederic M. Jr. and Shiina, Ichiro and Stiner, Frederic M. Jr. 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},
 note = {2, KJ00000555858},
 pages = {33--61},
 title = {THE ACCOUNTING PROFESSION IN AMERICA : 4. The Structure of American Professional Accounting},
 volume = {4},
 year = {1989}
}