@article{oai:tokoha-u.repo.nii.ac.jp:00002165,
 author = {酒井, 大策 and SAKAI, Daisaku},
 issue = {2},
 journal = {常葉大学経営学部紀要, Bulletin of Faculty of Business Administration Tokoha University},
 month = {Feb},
 pages = {13--22},
 title = {わが国基礎自治体における行政評価の現状と課題 : 管理会計的アプローチによる検討},
 volume = {8},
 year = {2021},
 yomi = {サカイ, ダイサク}
}