@article{oai:doshisha.repo.nii.ac.jp:00013563,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {研究, application/pdf},
 pages = {55--74},
 title = {ハットフィールド「近代会計学」における資本と利益},
 volume = {23},
 year = {1972},
 yomi = {カトウ, モリヒロ}
}