@article{oai:cur-ren.repo.nii.ac.jp:00000612, author = {橋本, 和久 and Hashimoto, Kazuhisa}, journal = {中国短期大学紀要, Journal of Chugoku Junior College}, month = {Jun}, pages = {67--79}, title = {トレーシー理論による会計教育}, volume = {30}, year = {1999} }