@article{oai:ksu.repo.nii.ac.jp:00007524,
 author = {藤井, 則彦 and Fujii, Norihiko},
 issue = {3},
 journal = {経済経営論叢, The economic and business administration review},
 month = {Dec},
 note = {1, KJ00000330483, P},
 pages = {12--33},
 title = {UKにおける中小企業の会計報告とSSAP : 中小企業のマネジャーおよび会計士・監査人の見解},
 volume = {21},
 year = {1986},
 yomi = {フジイ, ノリヒコ}
}