@article{oai:okiu1972.repo.nii.ac.jp:00003240,
 author = {菅森, 聡},
 issue = {2},
 journal = {産業情報論集, Journal of industry and information science},
 month = {Mar},
 pages = {19--33},
 title = {予算制度の集中的経営統制機能 : 戦前期住友における会計見積書制度},
 volume = {18},
 year = {2022}
}