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) João A. Ribeiro and Robert W. Scapens,Institutional theories in management accounting change,Qualitative Research in Accounting & Management,1176-6093,Emerald,2006-05-01,3,2,94-111,https://cir.nii.ac.jp/crid/1363670318801236608,https://doi.org/10.1108/11766090610670640