@article{oai:icu.repo.nii.ac.jp:00004444,
 author = {Miyazaki, Nobuyuki},
 issue = {85},
 journal = {社会科学ジャーナル},
 month = {Mar},
 note = {Until now business income has been a most fundamental concept in accounting,
where the principle of matching cost with revenue has been the central feature
of double-entry book keeping system. It is, however, quite obvious that now
there is little agreement among researchers and CPAs regarding (1) the nature of
income, (2) the structure and mechanism of income determination and (3) the essential
elements of income determination. This study will focus on the importance
of “business activities” in an enterprise which generates income as well as
the transformation from original activities to artificial ones so as to theoretically
solve these complex problems.},
 pages = {69--83},
 title = {Fundamental Logic of Periodic Income Determination of Financial Accounting},
 year = {2018}
}