@article{oai:gakusen.repo.nii.ac.jp:00000486,
 author = {相川, 奈美 and AIKAWA, Nami},
 issue = {1},
 journal = {経営研究, The Gakusen management review},
 month = {Dec},
 note = {P(論文)},
 pages = {143--156},
 title = {ACI Packaging NZにおける戦略的管理会計},
 volume = {18},
 year = {2004},
 yomi = {アイカワ, ナミ}
}