@article{oai:shudo-u.repo.nii.ac.jp:00001993,
 author = {菅原 , 智 and スガハラ, サトシ and Sugahara, Satosi},
 journal = {修道商学},
 month = {Feb},
 note = {P(論文)},
 pages = {53--81},
 title = {The Agreement Process for Implementing the InternationalEducation Standards for Professional Accountant amongJapanese Accounting Academics:A Grounded Theory Approach},
 volume = {53-2},
 year = {2013},
 yomi = {スガハラ, サトシ}
}