@article{oai:kanagawa-u.repo.nii.ac.jp:00011734,
 author = {西川, 登 and Nishikawa, Noboru},
 journal = {商経論叢},
 month = {Mar},
 pages = {51--63},
 title = {「中小企業の会計」の統合化と会計基準の権威(川端篤輝先生追悼号)},
 volume = {40(4)},
 year = {2005}
}