@misc{oai:ritsumei.repo.nii.ac.jp:00009593,
 author = {西谷, 順平},
 month = {2019-12-05, 2019-12-05, 2019-12-05, 2019-12-05},
 title = {会計保守主義の研究 : 会計史の経済分析とGAAP の再発見},
 year = {}
}