@article{oai:naragakuen.repo.nii.ac.jp:00001844,
 author = {山上, 達人 and Yamagami, Tatsundo},
 issue = {2},
 journal = {奈良産業大学産業と経済, Nara Sangyo University, the journal of industrial economics},
 month = {Aug},
 note = {5, KJ00002355355, 論文, ARTICLE},
 pages = {101--112},
 title = {「環境」会計と環境「会計」の峻別と連携 : 環境効率指標による環境会計の体系化},
 volume = {17},
 year = {2002},
 yomi = {ヤマガミ, タツドウ}
}