@article{oai:ogu.repo.nii.ac.jp:00000235, author = {郡司, 健}, 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 = {1--33}, title = {現代会計構造の基礎理論}, volume = {41}, year = {2015} }