@article{oai:bunkyo.repo.nii.ac.jp:00003169,
 author = {志村, 正},
 journal = {経理研究, The Accounting Research},
 month = {2008-02-01, 2010-10-01},
 pages = {261--271},
 title = {予算の逆機能的行動について},
 volume = {51},
 year = {}
}