@article{oai:waseda.repo.nii.ac.jp:00015139, author = {Sato, Hiromitsu and 佐藤, 紘光}, journal = {早稲田社會科學研究 = The Waseda journal of social science}, month = {}, note = {論文}, pages = {31--56}, title = {予算統制システム理論の研究−Budgetee 行動との接合を求めて−}, volume = {12}, year = {1973} }