@article{oai:kwansei.repo.nii.ac.jp:00019978, author = {梶浦, 昭友 and Kajiura, Akitomo}, issue = {2}, journal = {商学論究}, month = {Dec}, pages = {81--92}, title = {資源生産性会計の基盤}, volume = {46}, year = {1998} }