@article{oai:cgu.repo.nii.ac.jp:00000734,
 author = {椎名, 市郎},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University Review of Economics & Commerce},
 month = {Mar},
 note = {5, KJ00000555807},
 pages = {51--62},
 title = {比較会計文化論序説(6)},
 volume = {16},
 year = {2002},
 yomi = {シイナ, イチロウ}
}