@article{oai:konan-u.repo.nii.ac.jp:00000197,
 author = {上埜, 進 and UENO, Susumu},
 journal = {甲南会計研究, KONAN Accounting Review},
 month = {Mar},
 title = {会計学あらかると : 管理会計の巻},
 volume = {1},
 year = {2007},
 yomi = {ウエノ, ススム}
}