@article{oai:kwansei.repo.nii.ac.jp:00019561,
 author = {譚, 鵬 and Tan, Peng},
 issue = {58},
 journal = {関西学院商学研究},
 month = {Sep},
 pages = {17--36},
 title = {研究開発費会計の進展と課題},
 year = {2007}
}