@article{oai:kuins.repo.nii.ac.jp:00000450,
 author = {河内山, 潔},
 issue = {16},
 journal = {研究紀要},
 month = {Mar},
 note = {40020539567, This paper has examined the motives and the effectiveness applying “Yoryo” in the Report of good practices. The differences of category of business and scale of business were found.
The relevance of the effectiveness applying “Yoryo” and the management conditions or accounting practices before applying was analyzed. It was clarified that there were no significant differences between category and scale of business in motives and effectives applying “Yoryo”. However there were some differences of category of business and scale of business in effect obtained.},
 pages = {35--45},
 title = {中小会計要領適用事例の研究},
 year = {2015}
}