@article{oai:waseda.repo.nii.ac.jp:00013877,
 author = {Shimizu, Takashi and Otani, Haruo and 清水, 孝 and 庵谷, 治男},
 journal = {早稲田商學},
 month = {Jun},
 pages = {1--30},
 title = {わが国宿泊業における管理会計の実態},
 volume = {424},
 year = {2010}
}