Author,Title,Journal,ISSN,Publisher,Date,Volume,Number,Page,URL,URL(DOI) 上埜 進,A Conceptual Model for Examining Managers′Beliefs and Attitudes toward Budget Control Systems--A Cultural Perspective,金沢経済大学論集,02874695,金沢 : 金沢経済大学経済学会,1990-07,24,1,p23-56,https://cir.nii.ac.jp/crid/1520853835315959424,