The Journal of Cost Accounting Research
Online ISSN : 2432-034X
Print ISSN : 1349-6530
ISSN-L : 1349-6530
Re-examination of the Basic Characteristics of “Cost Accounting Standard”
Based on a Historical Perspective of Cost Standards and Regulations in Japan
Tatsuya OKADA, Takahiro MORIMITSU
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2017 Volume 41 Issue 2 Pages 26-

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[in Japanese]
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© 2017 The Japan Cost Accounting Association
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