Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Wakabayashi Toshiaki,Incentive contracts and IT investments to improve business process efficiency,Accounting Progress,21896321,Japan Accounting Association,2021,2021,22,87-104,https://cir.nii.ac.jp/crid/1390852182143451392,https://doi.org/10.34605/jaa.2021.22_87