@article{oai:oiu.repo.nii.ac.jp:00000676, author = {杉原, 周樹 and スギハラ, チカキ and Sugihara, Chikaki}, issue = {2}, 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)}, pages = {45--57}, title = {情報会計システム構造的理解}, volume = {7}, year = {1994} }