@article{oai:saigaku.repo.nii.ac.jp:00000762,
 author = {小宮, 靖夫 and KOMIYA, Yasuo},
 journal = {川口短大紀要, Journal of Kawaguchi Junior College},
 month = {Dec},
 pages = {23--40},
 title = {会計の通史とは何か (2) : 茂木虎雄教授の会計通史観 (その1)},
 volume = {21},
 year = {2007},
 yomi = {コミヤ, ヤスオ}
}