@article{oai:fukuyama-u.repo.nii.ac.jp:00005937, author = {飯塚, 勲}, issue = {1}, journal = {福山大学経済学論集}, month = {Sep}, note = {P(論文), Given that management accounting will change in response to internal environment, knowledge of manufacturing changes is essential to management accounting research. This paper puts focus on new manufacturing trends which mean internal environment to management accounting. Implications of new manufacturing trends to management accounting are presented in outline.}, pages = {65--79}, title = {新しい経営環境}, volume = {14}, year = {1989} }