@article{oai:toyama-c.repo.nii.ac.jp:00000182,
 author = {水谷, 覚 and MIZUTANI, Satoru},
 journal = {富山短期大学紀要},
 month = {Mar},
 pages = {123--133},
 title = {実験的方法による会計教育・会計研究},
 volume = {44},
 year = {2009},
 yomi = {ミズタニ, サトル}
}