@article{oai:kindai.repo.nii.ac.jp:00021952,
 author = {星野, 有理子 and 平川, 茂},
 issue = {32},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Jun},
 note = {〈Abstract〉The accounting advisory system is an institution of a company stipulated in the current Companies Act, which came into effect in 2006, with the aim of increasing the confidence in the accuracy of the statements in the calculation-related documents of small and medium-sized entities.In this paper, the sequence of events of the introduction of the accounting advisory system under the current Companies Act is clarified in relation to the discussion on the appropriateness of financial statements of small and medium-sized entities and the social background that accompanies it, focusing on previous studies and the diet records., application/pdf},
 pages = {27--32},
 title = {〈論文・報告〉会計参与制度導入の経緯―計算書類の適正性確保に関する議論との関連で―},
 year = {2021},
 yomi = {ホシノ, ユリコ and ヒラカワ, シゲル}
}