@article{oai:glim-re.repo.nii.ac.jp:00000134, author = {久野, 秀男 and Hisano, Hideo}, issue = {4}, journal = {學習院大學經濟論集, The journal of Faculty of Economics, Gakushuin University}, month = {Mar}, note = {application/pdf}, pages = {3--37}, title = {日本近代会計成立史論考(3)}, volume = {11}, year = {1975}, yomi = {ヒサノ, ヒデオ} }