著者名,論文名,雑誌名,ISSN,出版者名,出版日付,巻,号,ページ,URL,URL(DOI) ,Establishment of Information System to introduce Material Flow Cost Accounting (in Japanese),"Accounting (Chuokeizai-sha),(non-refereed) Vol.59, No.11",,,2007,,,25-32,https://cir.nii.ac.jp/crid/1010000781980905733,