@article{oai:ogu.repo.nii.ac.jp:00000213,
 author = {船本, 修三},
 issue = {1},
 journal = {大阪学院大学商・経営学論集, OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION},
 month = {Sep},
 pages = {67--102},
 title = {会計上の因果性と複式簿記},
 volume = {40},
 year = {2014}
}