@article{oai:hannan-u.repo.nii.ac.jp:00002345,
 author = {上田, 雅通},
 issue = {1・2},
 journal = {阪南論集},
 month = {Mar},
 note = {P(論文)},
 pages = {41--66},
 title = {会計の管理的側面─リトルトン教授・ジンマーマン教授の所説について─},
 volume = {3},
 year = {1971}
}