@article{oai:kansai-u.repo.nii.ac.jp:02001273, author = {松本, 祥尚 and Matsumoto, Yoshinao}, 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 = {215--230}, title = {二重責任の原則の淵源}, volume = {18}, year = {2024} }