@article{oai:chuo-u.repo.nii.ac.jp:00016795,
 author = {福島, 一矩 and 牧野, 功樹 and 妹尾, 剛好 and 新井 康平 and 町田, 遼太},
 issue = {40},
 journal = {企業研究},
 month = {Feb},
 note = {application/pdf, This paper extends Makino’s (2021) analysis by focusing on the role of external accounting experts. The results of the analysis of 175 SMEs in the Kushiro and Nemuro region of Hokkaido revealed three findings: first, the use of accounting knowledge of external experts increases the accounting knowledge of top management; second, the accounting knowledge of external experts contributes to the diffusion of management control systems indirectly through the accounting knowledge of top management; and third, the use of external experts’ accounting knowledge was significantly positive when the direct and indirect effects were summed.},
 pages = {41--52},
 title = {中小企業における会計知識がMCSの採用に与える影響とその経済的帰結},
 year = {2022},
 yomi = {フクシマ, カヅノリ and マキノ, コウキ and セノオ, タケヨシ and アライ, コウヘイ and マチダ, リョウタ}
}