Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Watanabe Takeo,A Contingency Model of Manufacturing Overhead Allocation Systems : An Empirical Research,The Journal of Cost Accounting Research,1349-6530,The Japan Cost Accounting Association.,2000,24,1,19-31,https://cir.nii.ac.jp/crid/1390001205825541760,https://doi.org/10.20747/jcar.24.1_19