@article{oai:ritsumei.repo.nii.ac.jp:00000691, author = {金森, 絵里}, issue = {5}, journal = {立命館経営学, 立命館経営学}, month = {Jan}, pages = {105--123}, title = {The development of group accounting in United Kingdom : the essential contribution of F.R.M. de Paula}, volume = {42}, year = {2004} }