@article{oai:ritsumei.repo.nii.ac.jp:00000795, author = {金森, 絵里}, issue = {2}, journal = {立命館経営学, 立命館経営学}, month = {Jul}, pages = {1--23}, title = {Analyzing the reasons for financial reporting innovation: the case of group accounting in the UK 1927-1951}, volume = {46}, year = {2007} }