@article{oai:ritsumei.repo.nii.ac.jp:00001037,
 author = {堀井, 悟志},
 issue = {1},
 journal = {立命館経営学, 立命館経営学},
 month = {May},
 pages = {41--57},
 title = {予算管理研究の視座の変化と今後の展望},
 volume = {51},
 year = {2012}
}