Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Tobita Tsutomu,A case of relocation and adaptation for new MCS in SMEs,Journal of Accounting Resarch for Small- and Medium-sized Entities,2189650X,Japan Accounting Association for SMEs,2020,2020,6,14-30,https://cir.nii.ac.jp/crid/1390848647561939456,https://doi.org/10.34576/jarsmes.2020.6_14