@article{oai:hannan-u.repo.nii.ac.jp:00002313, author = {上田, 雅通}, journal = {阪南論集}, month = {Feb}, note = {P(論文)}, pages = {79--101}, title = {会計の連続と変化(2・完)─リトルトン・ジンマーマンの所説について─}, volume = {7}, year = {1973} }