@article{oai:hannan-u.repo.nii.ac.jp:00002210,
 author = {上田, 雅通},
 issue = {1},
 journal = {阪南論集},
 month = {Oct},
 note = {P(論文)},
 pages = {p73--98},
 title = {会計の合理的正当化─リトルトン・ジンマーマンの所説─},
 volume = {11},
 year = {1975}
}