@article{oai:oiu.repo.nii.ac.jp:00001004,
 author = {片岡, 清賢 and Kataoka, Seikenn and 坂根, 博 and Sakane, Hiroshi},
 issue = {特別号},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Mar},
 note = {P, 論文, Article},
 pages = {71--80},
 title = {会計環境の変化と管理会計の課題},
 volume = {12},
 year = {1999},
 yomi = {カタオカ, セイケン and サカネ, ヒロシ}
}