@article{oai:tezukayama.repo.nii.ac.jp:00001070,
 author = {水谷, 覚 and Mizutani, Satoru},
 journal = {帝塚山経済・経営論集, Tezukayama Journal of Business & Economics},
 month = {Mar},
 pages = {35--46},
 title = {会計転態論とその社会システム観と},
 volume = {27},
 year = {2017},
 yomi = {ミズタニ, サトル}
}