@article{oai:kochi.repo.nii.ac.jp:00006126,
 author = {村瀬, 儀祐},
 journal = {高知論叢. 社会科学},
 month = {Mar},
 note = {application/pdf},
 pages = {3--31},
 title = {会計理論の制度的性格},
 volume = {34},
 year = {1989}
}