@article{oai:waseda.repo.nii.ac.jp:00013714,
 author = {Hasegawa, Keiichi and 長谷川, 惠一},
 journal = {産業経営},
 month = {Dec},
 pages = {81--113},
 title = {長谷川安兵衞博士の原価会計学 -わが国における管理会計論の萌芽-},
 volume = {17},
 year = {1991}
}