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          <dc:title xml:lang="ja">管理会計に対する中小企業経営者と税理士間の認識ギャップの識別に関する考察</dc:title>
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            <jpcoar:creatorName xml:lang="ja">宗田, 健一</jpcoar:creatorName>
            <jpcoar:creatorName xml:lang="ja-Kana">ソウタ, ケンイチ</jpcoar:creatorName>
            <jpcoar:familyName xml:lang="ja">宗田</jpcoar:familyName>
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          <jpcoar:subject xml:lang="ja" subjectScheme="Other">会計情報作成|管理会計技法|導入可能性|導入トリガー|認識ギャップ|アンケート 調査</jpcoar:subject>
          <dc:publisher xml:lang="ja">鹿児島県立短期大学　地域研究所</dc:publisher>
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          <jpcoar:sourceTitle xml:lang="ja">研究年報</jpcoar:sourceTitle>
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