Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) Yoshikawa Kohji,Management of Member Organizations and MCS of Local SMEs,The Journal of Cost Accounting Research,1349-6530,The Japan Cost Accounting Association.,2023,47,1-2,12-24,https://cir.nii.ac.jp/crid/1390859923229371776,https://doi.org/10.20747/jcar.47.1-2_12