@article{oai:kwansei.repo.nii.ac.jp:00020249,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {2},
 journal = {商学論究},
 month = {Sep},
 pages = {13--44},
 title = {資源消費会計提唱の理論的背景},
 volume = {53},
 year = {2005}
}