@article{oai:kwansei.repo.nii.ac.jp:00019696, author = {平松, 一夫 and Hiramatsu, Kazuo}, issue = {4}, journal = {商学論究}, month = {Mar}, note = {application/pdf}, pages = {81--93}, title = {情報会計における会計測定の正当性}, volume = {23}, year = {1976} }