原価計算システムと財務業績の関係に経営管理者の能力が与える影響 : 社会福祉法人を対象とした定量的研究
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CiNii Research
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- Material Type
- 記事
- Author/Editor
- 尻無濱 芳崇市原 勇一澤邉 紀生
- Alternative Title
- The Moderating Effect of Managers' Ability on the Relationship between Cost-System Functionality and Financial Performance : Evidence from Social Welfare Corporations in Japan
- Periodical title
- メルコ管理会計研究 = Melco journal of management accounting research : MJMAR / メルコ学術振興財団 編
- No. or year of volume/issue
- (10)(1):2018
- Issue
- 10
- Sequential issue number
- 1
- Pages
- 75-94