@article{oai:kansai-u.repo.nii.ac.jp:00008962, author = {柴, 健次}, issue = {1-3}, journal = {關西大學商學論集}, month = {Aug}, note = {商学部創設100周年 商学会設立50周年 記念特集}, pages = {113--126}, title = {経営者会計と投資者会計の並存}, volume = {51}, year = {2006} }