@article{oai:ynu.repo.nii.ac.jp:00010718,
 author = {高橋, 賢},
 issue = {1},
 journal = {横浜国際社会科学研究},
 month = {Aug},
 pages = {25--39},
 title = {収益性会計の設計理念と財管一致の会計},
 volume = {25},
 year = {2020}
}