@article{oai:tezukayama.repo.nii.ac.jp:00001274,
 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 = {31--55},
 title = {批判的実在論と会計転態論と},
 volume = {30},
 year = {2020},
 yomi = {ミズタニ, サトル}
}