@article{oai:ogu.repo.nii.ac.jp:00000352, author = {郡司, 健}, issue = {2}, journal = {大阪学院大学商・経営学論集, OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION}, month = {Mar}, note = {120006485744}, pages = {1--31}, title = {貸借対照表観の論理的変遷}, volume = {43}, year = {2018} }