@article{oai:doshisha.repo.nii.ac.jp:00013148,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {5},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Feb},
 note = {研究, application/pdf},
 pages = {37--67},
 title = {コール会計理論の二側面 : 管理的側面と財務的側面},
 volume = {14},
 year = {1963},
 yomi = {カトウ, モリヒロ}
}