Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Tobita Tsutomu,The utility for management by book-keeping and accounting in SMEs,Journal of Accounting Resarch for Small- and Medium-sized Entities,2189650X,Japan Accounting Association for SMEs,2017,2017,3,37-49,https://cir.nii.ac.jp/crid/1390285697608553856,https://doi.org/10.34576/jarsmes.2017.3_37