@article{oai:glim-re.repo.nii.ac.jp:00000289, 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 = {Jan}, note = {application/pdf}, pages = {1--28}, title = {会計史論考 : 会計とは何だったのか}, volume = {28}, year = {1992}, yomi = {ヒサノ, ヒデオ} }