@article{oai:doshisha.repo.nii.ac.jp:00013304,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {2},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Sep},
 note = {研究, application/pdf},
 pages = {33--48},
 title = {初期アメリカ会計理論における収益力計算の位置づけ : ベントレー、ストックウェルを中心に},
 volume = {18},
 year = {1966},
 yomi = {カトウ, モリヒロ}
}