著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Amer, Metwalli Badawi","The concept of ""functional relation"" and its role in the development of accounting theory",,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130015166312510627