@article{oai:sgul.repo.nii.ac.jp:00000172,
 author = {檜田, 信男},
 issue = {1},
 journal = {札幌学院大学経営論集, Sapporo Gakuin University Review of Business Administration},
 month = {Aug},
 note = {Bulletin},
 pages = {1--10},
 title = {損益法と内部統制},
 year = {2009}
}