@article{oai:hannan-u.repo.nii.ac.jp:00002306,
 author = {上田, 雅通},
 journal = {阪南論集},
 month = {May},
 note = {P(論文)},
 pages = {1--27},
 title = {会計理論の歴史的展望─リトルトン・ジンマーマンの所説について─},
 volume = {8},
 year = {1973}
}