@article{oai:doshisha.repo.nii.ac.jp:00014377,
 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 = {研究ノート, application/pdf},
 pages = {97--123},
 title = {実証的会計理論の内容と現実的機能},
 volume = {41},
 year = {1990},
 yomi = {カトウ, モリヒロ}
}