@article{oai:hannan-u.repo.nii.ac.jp:00002113,
 author = {上田, 雅通},
 issue = {4},
 journal = {阪南論集 社会科学編, Bulletin of Hannan University Social science},
 month = {Mar},
 note = {P(論文)},
 pages = {p1--10},
 title = {会計の歴史的遺産─A.C.リトルトンの見解に対する吟味─},
 volume = {15},
 year = {1980}
}