@article{oai:seijo.repo.nii.ac.jp:00002043,
 author = {斉藤, 昭雄},
 journal = {成城大學經濟研究},
 month = {Jan},
 note = {P(論文)},
 pages = {147--164},
 title = {会計制度の行方 : ベルギーの対応をめぐって(2)},
 volume = {159},
 year = {2003}
}