@article{oai:cgu.repo.nii.ac.jp:00000694,
 author = {椎名, 市郎},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Sep},
 note = {1, KJ00000555768},
 pages = {3--28},
 title = {比較会計文化論序説 (5)},
 volume = {11},
 year = {1996},
 yomi = {シイナ, イチロウ}
}