@article{oai:ynu.repo.nii.ac.jp:00008206,
 author = {高橋, 賢},
 issue = {3・4},
 journal = {横浜経営研究},
 month = {Mar},
 pages = {35(645)--45(655)},
 title = {<論説>簿記と管理会計},
 volume = {37},
 year = {2017}
}