タテベ ヒロアキ. Accounting for the Naval Fuel Aresnal. Research in Management and Accounting. 2018. 第111号. 87-105
タテベ ヒロアキ. Cost Accounting System in the Railroad Factory managed by the Goverment - Based on Accounting for Railroad Factory(1941) by Susumu Harada. 2017. 第105号. 77-97