@article{oai:waseda.repo.nii.ac.jp:00011953, author = {Hasegawa, Keiichi and 長谷川, 惠一}, journal = {早稲田商学=The Waseda commercial review}, month = {Mar}, pages = {55--97}, title = {バランスト・スコアカードの意義 : KaplanとNortonの所説の再検討-}, volume = {388号}, year = {2001} }