@article{oai:kochi.repo.nii.ac.jp:00006228, author = {村瀬, 儀祐}, journal = {高知論叢. 社会科学}, month = {Nov}, note = {application/pdf}, pages = {183--195}, title = {Lauren Kelly-Newton Accounting Policy Formulation:The Role of Corporate Management, Addision-Wesley Publishing Company, 1980}, volume = {12}, year = {1981} }