Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Tobita Tsutomu,"Tobita, T. 2021. Designing Management Control Systems: An Analysis of Management Accounting Practice in SMEs",Journal of Accounting Resarch for Small- and Medium-sized Entities,2189-650X,Japan Accounting Association for SMEs,2022,2022,8,32-44,https://cir.nii.ac.jp/crid/1390012235941209216,https://doi.org/10.34576/jarsmes.2022.8_32