@article{oai:kwansei.repo.nii.ac.jp:00020223,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {3},
 journal = {商学論究},
 month = {Jan},
 pages = {1--19},
 title = {資源消費会計の意義},
 volume = {52},
 year = {2005}
}