@article{oai:agu.repo.nii.ac.jp:02000376,
 author = {平賀, 正剛},
 issue = {30},
 journal = {経営管理研究所紀要, Bulletin of Management Research Institute},
 month = {Dec},
 pages = {25--38},
 title = {発展途上国会計研究黎明期の主要論点},
 year = {2023},
 yomi = {ヒラガ, マサタカ}
}