@article{oai:hannan-u.repo.nii.ac.jp:00002323,
 author = {上田, 雅通},
 journal = {阪南論集},
 month = {Dec},
 note = {P(論文)},
 pages = {107--125},
 title = {会計の連続と変化（1）─リトルトン・ジンマーマンの所説について─},
 volume = {6},
 year = {1972}
}