@article{oai:surugadai.repo.nii.ac.jp:00001486, author = {市川, 紀子}, issue = {2}, journal = {駿河台経済論集}, month = {Mar}, note = {P(論文)}, pages = {109--129}, title = {会計観の変遷と財務会計の現代的特質 : Sprouse, R. T. and M. Moonitzの会計思想を中心として}, volume = {25}, year = {2016} }