@article{oai:hannan-u.repo.nii.ac.jp:00001980,
 author = {上田, 雅通},
 issue = {1},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Aug},
 note = {P(論文)},
 pages = {p33--59},
 title = {K. Buckner による「会計に対するリトルトンの貢献」（ 3 ）},
 volume = {18},
 year = {1982}
}