@article{oai:sgul.repo.nii.ac.jp:00000174,
 author = {渡辺, 和夫},
 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 = {43--49},
 title = {福沢諭吉と『帳合之法』},
 year = {2009}
}