@article{oai:meiji.repo.nii.ac.jp:00006201, author = {平井, 克彦}, issue = {2-3}, journal = {経営論集}, month = {Mar}, note = {Article}, pages = {43--62}, title = {伝統的会計理論の形成方法-リトルトンの会計理論-}, volume = {29}, year = {1982} }