@article{oai:reitaku.repo.nii.ac.jp:00000152,
 author = {鈴木, 大介 and Suzuki, Daisuke},
 issue = {2},
 journal = {麗澤経済研究, Reitaku International Journal of Economic Studies},
 month = {Sep},
 note = {This paper investigated opinion based on Arrow (1963) which renders research on the best accounting principles and practices meaningless and opinion based on Demski (1973)which negates normative and conceptual approaches to accounting. Both Arrow (1963) and Demski (1973) produced excellent theoretical research. However, it may be obvious as it is theoretical, but there are premises for each of their theorem and there is no guarantee that these premises will stand up in actual conditions. Meanwhile, even in research through normative and conceptual approaches let alone research on accounting principles and practices, the premise of actual conditions is mainstream. Consequently, in the investigations in this paper, it was judged impossible to proactively support the two opinions asserted as the basis for these theories.},
 pages = {45--55},
 title = {会計制度選択の実際と理論},
 volume = {18},
 year = {2010},
 yomi = {スズキ, ダイスケ}
}