@article{oai:tokoha-u.repo.nii.ac.jp:02000228,
 author = {秋山, 盛 and AKIYAMA, Mitsuru},
 issue = {1・2},
 journal = {常葉大学経営学部紀要, Bulletin of Faculty of Business Administration Tokoha University},
 month = {Feb},
 pages = {1--14},
 title = {Applicability of Operational Resilience in Financial Institution System Operations: Use of Management Accounting in Terms of Visualizing Opportunity Losses},
 volume = {11},
 year = {2024},
 yomi = {アキヤマ, ミツル}
}