@article{oai:dokkyo.repo.nii.ac.jp:00000452,
 author = {百瀬, 房德 and Momose, Fusanori},
 issue = {97},
 journal = {獨協経済, Dokkyo University Studies of Economics},
 month = {Dec},
 pages = {1--45},
 title = {ワーグナーの複式簿記},
 year = {2015}
}