Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Yamaguchi Naoya,Cost accounting and cost management practices in Japanese small and medium-sized enterprises: Based on Questionnaire Survey,Journal of Accounting Resarch for Small- and Medium-sized Entities,2189650X,Japan Accounting Association for SMEs,2018,2018,4,34-46,https://cir.nii.ac.jp/crid/1390567172585245312,https://doi.org/10.34576/jarsmes.2018.4_34