@article{oai:kwansei.repo.nii.ac.jp:00020557,
 author = {柴, 健次 and Shiba, Kenji},
 issue = {3},
 journal = {商学論究},
 month = {Mar},
 pages = {69--90},
 title = {複式簿記の導入教育における一試論},
 volume = {63},
 year = {2016}
}