@article{oai:saigaku.repo.nii.ac.jp:00000954,
 author = {峯岸, 正教 and MINEGISHI, Masanori},
 journal = {埼玉学園大学紀要. 経営学部篇, Bulletin of Saitama Gakuen University. Faculty of Management},
 month = {Dec},
 pages = {135--141},
 title = {管理会計の専門職 : CMA},
 volume = {5},
 year = {2005},
 yomi = {ミネギシ, マサノリ}
}