@article{oai:kansai-u.repo.nii.ac.jp:02001259,
 author = {柴, 健次 and Shiba, Kenji},
 journal = {現代社会と会計},
 month = {Mar},
 note = {柴健次教授 清水涼子教授 退職記念号},
 pages = {1--20},
 title = {エッセイ　私の会計研究（中間報告）},
 volume = {18},
 year = {2024}
}