@article{oai:kwansei.repo.nii.ac.jp:00019930,
 author = {梶浦, 昭友 and Kajiura, Akitomo},
 issue = {2/3/4},
 journal = {商学論究},
 month = {Jan},
 pages = {317--327},
 title = {会計におけるアカウンタビリティと当事者},
 volume = {43},
 year = {1996}
}