Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) "酒井, 大策 and 石原, 俊彦 and Sakai, Daisaku and Ishihara, Toshihiko",A Framework of Proper Accounting Practice on Local Authorities in the United Kingdom : Based on an implementation process of International Financial Reporting Standards,ビジネス&アカウンティングレビュー = Business & accounting review,18809642,西宮 : 関西学院大学専門職大学院経営戦略研究科,2012-03-30,,9,129-142,https://cir.nii.ac.jp/crid/1050564288982689920,