@article{oai:agu.repo.nii.ac.jp:00001639,
 author = {小見山, 隆行 and KOMIYAMA, Takayuki},
 issue = {2,3},
 journal = {愛知学院大学論叢. 商学研究, THE BUSINESS REVIEW OF AICHI GAKUIN UNIVERSITY THE SHOGAKU KENKYU},
 month = {Mar},
 pages = {197--232},
 title = {会計教育論考},
 volume = {54},
 year = {2014},
 yomi = {コミヤマ, タカユキ}
}