@article{oai:shudo-u.repo.nii.ac.jp:00002313,
 author = {菅原,  智 and 角ヶ谷, 典幸 and スガハラ,  ササトシ and ツノガヤ , ノリユキ and Sugahara, Satoshi and Tsunogaya, Noriyuki},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {29--46},
 title = {日本の中小企業会計と税理士の専門的判断},
 volume = {56-1},
 year = {2015}
}