Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) SAITO Takeshi,Budgeting and Implementation Procedures of the Contingency Allowance in a Project,The Journal of Cost Accounting Research,1349-6530,The Japan Cost Accounting Association.,2016,40,2,58-71,https://cir.nii.ac.jp/crid/1390282680801860096,https://doi.org/10.20747/jcar.40.2_58