@article{oai:kwansei.repo.nii.ac.jp:00020415,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {1/2},
 journal = {商学論究},
 month = {Dec},
 pages = {225--250},
 title = {戦略管理会計の再検討},
 volume = {60},
 year = {2012}
}