@phdthesis{oai:saga-u.repo.nii.ac.jp:00021812,
 author = {鶴見, 正史},
 month = {Sep},
 note = {application/pdf, application/pdf, application/pdf, 学位論文(Thesis)},
 school = {佐賀大学},
 title = {中小企業会計基準の設定と会計情報システム：社会的要請に応える新たな会計制度のあり方},
 year = {2016}
}