@article{oai:kwansei.repo.nii.ac.jp:00019873, author = {平松, 一夫 and Hiramatsu, Kazuo}, issue = {4}, journal = {商学論究}, month = {Mar}, note = {application/pdf}, pages = {29--48}, title = {日本的会計の特質 : 比較文化論的アプローチ}, volume = {39}, year = {1992} }