@article{oai:saku.repo.nii.ac.jp:00000027,
 author = {吉田, 正人},
 journal = {信州短期大学紀要, Bulletin of Shinshu Junior College},
 month = {Feb},
 note = {This paper presents a study of accountability in the social welfare organizations. Especially, it shows that the users of accounting information provided by organizations are those of the welfare services and they apply 'Social Welfare Organizations Accounting Standard'. Further, expressing a form for financial statements, and introducing profit and loss in this standard, it is considered to have similar nature to business accounting.},
 pages = {11--16},
 title = {社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望},
 volume = {18},
 year = {2007}
}