@article{oai:ogu.repo.nii.ac.jp:00000290, 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}, note = {120005854591}, pages = {1--36}, title = {会計観の拡張と現代会計}, volume = {42}, year = {2016} }