@article{oai:kanagawa-u.repo.nii.ac.jp:00011690, author = {戸田, 龍介 and Toda, Ryusuke}, journal = {商経論叢}, month = {Jun}, pages = {137--148}, title = {ドイツにおける会計の諸相}, volume = {39(1)}, year = {2003} }