00729na  a2200217   4500001001300000005001500013008004100028024002700069100002300096370004800119372004000167373003500207374004800242375001100290377001100301400002800312400002200340400003100362670006500393670005300458KAC20000362920190130174101000724 b acnnnaaaa           a ana      7 a000000011645147X2isni1 aScapens, Robert W.  c영국(국명)[英國]0KSH20000043732nlsh  a회계[會計]0KSH19980049932nlsh  a맨체스터대학교 (교수)  a교수(대학)[敎授]0KSH19980114932nlsh  a남성  l영어1 aScapens, Robert William1 aScapens, R. W.‏1 a스카펜스, 로버트 W.  a회계학과 재무론의 연구방법론, (新英社), 2005  a가상국제전거파일(VIAF)uhttp://viaf.org/