@article{oai:toyama.repo.nii.ac.jp:00017609,
 author = {上東, 正和},
 issue = {3},
 journal = {富山大学紀要．富大経済論集},
 month = {Mar},
 note = {Article, 富山大学紀要．富大経済論集，第65巻第3号，2020.3，pp. 429-471},
 pages = {429--471},
 title = {わが国金融・保険業における管理会計実践の実態と展望},
 volume = {65},
 year = {2020}
}