Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Kamimori Satoru,Accounting and Auditing for SMEs,Journal of Accounting Resarch for Small- and Medium-sized Entities,2189-650X,Japan Accounting Association for SMEs,2018,2018,4,2-7,https://cir.nii.ac.jp/crid/1390004222631825408,https://doi.org/10.34576/jarsmes.2018.4_2