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 "片岡, 泰彦",An examination of the 'simultaneous theory' for the origins of double entry bookkeeping,,"Institute of Business Research, Daito Bunka University",2005,Research papers,,,,https://cir.nii.ac.jp/crid/1130282272504806016