@article{oai:naragakuen.repo.nii.ac.jp:00000101,
 author = {西口, 清治 and Nishiguchi, Kiyoharu},
 journal = {社会科学雑誌, The Journal of Social Sciece},
 month = {Feb},
 pages = {51--72},
 title = {計算ツールの会計領域への適用可能性},
 volume = {7},
 year = {2013},
 yomi = {ニシグチ, キヨハル}
}