| 期刊論文| 1. | Ijiri, Yuji(1986)。A framework for triple-entry bookkeeping。The Accounting Review，61(4)，745-759。   | | 2. | Ijiri, Yuji(1987)。Three Postulates of Momentum Accounting。Accounting Horizons，1，25-34。 | | 3. | Ijiri, Yuji、Noel, James(1984)。A Reliability Comparison of the Measurements of Wealth, Income and Force。The Accounting Review，59(1)，52-63。 | | 4. | Peters, R. M.、Emery, D. R.(1978)。The Role of Negative Numbers in the Development of Double Entry Bookkeeping。Journal of Accounting Research，16(2)，424-426。 | 圖書| 1. | Moonitz, Maurice(1961)。The Basic Postulates of Accounting。American Institute of CPAs。 | |