@article{oai:agu.repo.nii.ac.jp:00000198,
 author = {平賀, 正剛 and HIRAGA, Masataka},
 issue = {17},
 journal = {経営管理研究所紀要, Bulletin of Management Research Institute},
 month = {Dec},
 pages = {87--98},
 title = {発展途上国会計研究への新制度論的視座の導入},
 year = {2010},
 yomi = {ヒラガ, マサタカ}
}