@article{oai:keiho.repo.nii.ac.jp:00000249,
 author = {引地, 夏奈子 and Hikichi, Kanako},
 issue = {1},
 journal = {大阪経済法科大学経済学論集, The Economic studies},
 month = {Mar},
 pages = {1--15},
 title = {＜論文＞会計目的と会計主体からみた持分概念の検討},
 volume = {44},
 year = {2021},
 yomi = {ヒキチ, カナコ}
}