@article{oai:dokkyo.repo.nii.ac.jp:00002271,
 author = {百瀬, 房德 and Momose, Fusanori},
 issue = {105},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Dec},
 pages = {1--25},
 title = {ヒングステッドの複式簿記の事例},
 year = {2019}
}