@article{oai:barrel.repo.nii.ac.jp:00004112,
 author = {籏本, 智之},
 issue = {1},
 journal = {産業経理},
 month = {Apr},
 pages = {23--30},
 title = {「企業における内部統制の大綱」発表時における会計制度の考察},
 volume = {70},
 year = {2010}
}