@article{oai:kanagawa-u.repo.nii.ac.jp:00011934,
 author = {石井, 理恵子 and Ishii, Rieko and 田中, 弘 and Tanaka, Hiroshi},
 issue = {3},
 journal = {商経論叢},
 month = {Mar},
 note = {Article, 論説},
 pages = {13--52},
 title = {ポイントプログラムの会計処理},
 volume = {48},
 year = {2013}
}