@article{oai:nakamura-u.repo.nii.ac.jp:00002417,
 author = {水島, 多美也},
 issue = {1},
 journal = {流通科学研究, Journal of Faculty of Business , Marketing and Distribution},
 month = {Sep},
 pages = {85--100},
 title = {管理会計体系論からの時間研究の整理},
 volume = {15},
 year = {2015},
 yomi = {ミズシマ, タミヤ}
}