@article{oai:bunkyo.repo.nii.ac.jp:00003171,
 author = {志村, 正},
 journal = {経理研究, The Accounting Research},
 month = {2010-02-01, 2010-10-01},
 pages = {142--152},
 title = {予算スラックに関する一考察},
 volume = {53},
 year = {}
}