@article{oai:kanagawa-u.repo.nii.ac.jp:00011246,
 author = {岡村, 勝義 and Okamura, Katsuyoshi},
 journal = {商経論叢},
 month = {Mar},
 pages = {31(386)--91(326)},
 title = {原価主義会計の限界事象 －物々交換の説明を巡って－},
 volume = {24(4)},
 year = {1989}
}