@article{oai:kwansei.repo.nii.ac.jp:00030423,
 author = {譚, 鵬 and 齋藤, 雅子 and Tan, Peng and Saito, Masako},
 issue = {22},
 journal = {International review of business},
 month = {Mar},
 pages = {43--63},
 title = {An Empirical Analysis for the Determinants of Learning Basic Accounting for First-Year Students},
 year = {2022}
}