@article{oai:doshisha.repo.nii.ac.jp:00013555,
 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 = {1--19},
 title = {ハットフィールド資本会計論の評価},
 volume = {23},
 year = {1972},
 yomi = {カトウ, モリヒロ}
}