@article{oai:kwansei.repo.nii.ac.jp:00025411,
 author = {小澤, 優子 and Ozawa, Yuko},
 issue = {2},
 journal = {商学論究},
 month = {Jan},
 pages = {151--167},
 title = {コントローリングの現状と新展開},
 volume = {64},
 year = {2017}
}