@article{oai:ritsumei.repo.nii.ac.jp:00000870,
 author = {大西, 寛文},
 issue = {5},
 journal = {立命館経営学, 立命館経営学},
 month = {Jan},
 pages = {27--46},
 title = {研究開発費の会計実務について},
 volume = {47},
 year = {2009}
}