@article{oai:agu.repo.nii.ac.jp:00001662,
 author = {小見山, 隆行 and KOMIYAMA, Takayuki},
 issue = {1},
 journal = {愛知学院大学論叢. 商学研究, THE BUSINESS REVIEW OF AICHI GAKUIN UNIVERSITY THE SHOGAKU KENKYU},
 month = {Dec},
 pages = {73--106},
 title = {〈研究ノート〉会計主体論と企業会計グローバル化の課題},
 volume = {54},
 year = {2013},
 yomi = {コミヤマ, タカユキ}
}