@article{oai:cuc.repo.nii.ac.jp:00004884,
 author = {坂井, 恵 and サカイ, ケイ and SAKAI, Kay},
 issue = {2},
 journal = {千葉商大論叢},
 month = {Mar},
 note = {P(論文)},
 pages = {113--128},
 title = {内部統制報告の本質への接近 : 会計のプロセス、機能、主体の観点から},
 volume = {49},
 year = {2012}
}