@article{oai:seisen-u.repo.nii.ac.jp:00000819,
 author = {稲山, 訓央 and イナヤマ, クニオ and Inayama, Kunio},
 issue = {7},
 journal = {聖泉論叢},
 month = {},
 note = {P(論文)},
 pages = {127--139},
 title = {会計における理論アプローチについて},
 year = {1999}
}