@article{oai:agu.repo.nii.ac.jp:00002204,
 author = {佐藤, 倫正 and SATOH, Michimasa},
 issue = {1},
 journal = {地域分析:愛知学院大学経営研究所々報, The Journal of the Research Institute of Business THE CHIIKI BUNSEKI},
 month = {Sep},
 pages = {47--83},
 title = {初期の統合会計研究に関する覚え書き ―2003年の共益三元簿記構想―},
 volume = {55},
 year = {2016},
 yomi = {サトウ, ミチマサ}
}