@article{oai:senshu-u.repo.nii.ac.jp:00001639,
 author = {谷守, 正行},
 journal = {専修商学論集},
 month = {Jul},
 pages = {99--113},
 title = {サブスクリプションモデルの管理会計研究},
 volume = {105},
 year = {2017}
}