Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Shimizu Yasuhiro,Accounting and the Regulation of Public Utilities : A Historical Survey,国民経済雑誌,03873129,神戸大学経済経営学会,2012-08,206,2,47-59,https://cir.nii.ac.jp/crid/1390290699906488704,https://doi.org/10.24546/81008424