@article{oai:u-hyogo.repo.nii.ac.jp:00005281,
 author = {兵頭, 和花子 and Hyodo, Wakako},
 issue = {3},
 journal = {商大論集, Journal of University of Hyogo},
 month = {Feb},
 pages = {31--46},
 title = {英国チャリティ会計の歴史的構築 : 1988 年の会計実務勧告書（SORP）公表以前},
 volume = {69},
 year = {2018},
 yomi = {ヒョウドウ, ワカコ}
}