@article{oai:seijo.repo.nii.ac.jp:00001738,
 author = {斉藤, 昭雄},
 issue = {122},
 journal = {成城大學經濟研究},
 month = {Oct},
 note = {P(論文)},
 pages = {7--30},
 title = {理念と制度の断層 : 会計の国際的統一化をめぐって (岡部政昭教授追悼号)},
 year = {1993}
}