Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 柘植 敏治,責任会計の本質,専修経営学論集 = Business review of the Senshu University,03864375,Tokyo : 専修大学経営学会,1966-04,,1,41-58,https://cir.nii.ac.jp/crid/1520572358664557312,