@article{oai:cuc.repo.nii.ac.jp:00006577,
 author = {中村, 元彦 and NAKAMURA, Motohiko},
 issue = {3},
 journal = {千葉商大論叢},
 month = {Mar},
 pages = {23--47},
 title = {ISO21378などデータ標準化の動向と会計監査への影響},
 volume = {60},
 year = {2023},
 yomi = {ナカムラ, モトヒコ}
}