@misc{oai:aichiu.repo.nii.ac.jp:00001851,
 author = {愛知大学経営会計研究所, and INSTITUTE OF MANAGEMENT AND ACCOUNTING RESEARCH AICHI UNIVERSITY ,},
 month = {Feb},
 title = {THE KEIEI-KAIKEI KENKYU CONTENTS No.54},
 year = {1990}
}