@article{oai:niigata-u.repo.nii.ac.jp:00007823,
 author = {岩浪, 貞芳},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Nov},
 note = {An account has the function which adjusts interest and which provides information. As for the United States, it has been insisting on the function of the information provision strongly since ASOBAT was announced officially in 1966. After that, decision-usefulness approach is made a criterion in the Statement of Financial Accounting Concepts, and it reachs the present. On the other hand, it is said that Japanese accounting system is a triangle system, and there is a big difference in comparison with the accounting system of the United States. Therefore, an account function in Japan can be thought to have the characteristics which are different from the account function of the United States.},
 pages = {65--82},
 title = {我が国の会計機能の特徴 : トライアングル体制における会計の機能},
 volume = {28},
 year = {2003}
}