@article{oai:kwansei.repo.nii.ac.jp:00019500,
 author = {阪, 智香 and Saka, Chika},
 issue = {6},
 journal = {International review of business},
 month = {Mar},
 pages = {65--84},
 title = {Environmental Accounting in Japan : Trends and Current Practices of Environmental Accounting Disclosure and Environmental Management Accounting},
 year = {2003}
}