@article{oai:shudo-u.repo.nii.ac.jp:00001488,
 author = {中田, 清 and ナカタ , キヨシ and Nakata , Kiyoshi},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {351--374},
 title = {Merkmale des japanischen Rechnungswesens : Triangle-System und dessen Richtung},
 volume = {41},
 year = {2000}
}