@article{oai:ritsumei.repo.nii.ac.jp:00000790,
 author = {齋藤, 雅通},
 issue = {1},
 journal = {立命館経営学, 立命館経営学},
 month = {May},
 pages = {21--45},
 title = {アメリカにおける企業予算論の形成過程　－McKinseyの予算統制論によせて},
 volume = {46},
 year = {2007}
}