Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Takahashi Yoshitsugu,Budgeting as a Learning Tool and Learning Approach,Melco Journal of Management Accounting Research,18827225,The Melco Foundation,2018-09-05,10,2,81-91,https://cir.nii.ac.jp/crid/1390282763099361920,https://doi.org/10.14987/mjmar.10.2_81