Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Tanimori Masayuki,Effects and Challenges of Subscriptions for Practical Application : Comparison with Banking Business and Action Research,会計学研究,0387-3684,専修大学会計学研究所,2024-03-30,50,,1-28,https://cir.nii.ac.jp/crid/1390581622428067072,https://doi.org/10.34360/0002000671