中川 仁美. "Accounting theory to deviate from the accounting practices: The multi-layeredness of accounting in railroad accounting of the United States". Business and Accounting Research. 2016. 5. 43-51
”Perspective of historical study in railroad accounting of the United States: Sinking Fund Accounting in the 19th”
(”International Conference of Business Management 2017” 2017)
"Prospective of historical study in railroad accounting of the United States; Accounting theory is to deviate from the accounting practices"
("International Conference of Busines Management 2016" 2016)