@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} }