@article{oai:agu.repo.nii.ac.jp:00001754,
 author = {藤田, 幸男 and FUJITA, Yukio},
 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 = {Nov},
 pages = {53--65},
 title = {〈特集：会計学の学び方〉会計とは何か},
 volume = {50},
 year = {2009},
 yomi = {フジタ, ユキオ}
}