@article{oai:kwansei.repo.nii.ac.jp:00029348,
 author = {小菅, 正伸 and Kosuga, Masanobu},
 issue = {4},
 journal = {商学論究, Journal of Business Administration},
 month = {Mar},
 pages = {83--110},
 title = {戦略経営を支援する会計 : 理論的体系化の試み},
 volume = {68},
 year = {2021}
}