@article{oai:shudo-u.repo.nii.ac.jp:00000328,
 author = {菅原 , 智 and スガハラ , サトシ and Sugahara , Satoshi},
 issue = {2},
 journal = {修道商学},
 month = {Feb},
 note = {P(論文)},
 pages = {317--333},
 title = {人的資源会計からの知的資本へのインプリケーション},
 volume = {42},
 year = {2002},
 yomi = {スガハラ , サトシ}
}