@article{oai:doshisha.repo.nii.ac.jp:00014668,
 author = {百合野, 正博 and Yurino, Masahiro},
 issue = {4-5-6},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Mar},
 note = {研究, application/pdf},
 pages = {116--158},
 title = {『公許会計士制度調査書』の今日的意義},
 volume = {48},
 year = {1997},
 yomi = {ユリノ, マサヒロ}
}