@article{oai:barrel.repo.nii.ac.jp:00000699,
 author = {Shahzadah, Nayyar Jehan and Hatamoto, Satoshi},
 issue = {4},
 journal = {商学討究},
 month = {Mar},
 pages = {149--165},
 title = {Evolution of Financial Information & Internal Control Systems -A Case Study of Growing Businesses in Hokkaido},
 volume = {55},
 year = {2005}
}