@article{oai:oiu.repo.nii.ac.jp:00000320,
 author = {山本, 紀生 and ヤマモト, ノリオ and Yamamoto, Norio},
 issue = {1},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Oct},
 note = {P(論文), This paper is a translation of the 4th chapter of Histoire et Doctrines de la Comptabilit・by J.H. Vlaemminck, published in 1956.
 No accounting documents remain from ancient Rome, however literary works show debit and credit accounting methods.  Ancient Rome did not use the double entry system.},
 pages = {211--216},
 title = {ジョセフ・ヴレマン著 『古代の会計』（4）　－古代ローマの会計－},
 volume = {17},
 year = {2003},
 yomi = {ヤマモト, ノリオ}
}