@article{oai:shudo-u.repo.nii.ac.jp:00000494,
 author = {菅原 , 智 and スガハラ , サトシ and Sugahara, Satoshi},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {1--35},
 title = {Faculties' Perceptions of Ethics in the Accounting Curriculum: A Japanese Study},
 volume = {51},
 year = {2010},
 yomi = {スガハラ, サトシ}
}