@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} }