Research keywords (13):
Sauna business management
, Sauna business
, Sauna Tourism
, Tourism
, Sauna
, labor productivity
, Productivity
, Hospitality Management Accounting
, Hospitality Management
, Hospitality management
, Strategic Management Accounting
, Cost Accounting
, Management Accounting
Japan Academy of Management
, CHRIE; International Council on Hotel, Restaurant, and Institution Education
, European Accounting Association
, THE ASSOCIATION FOR LEISURE AND TOURISM STUDIES
, JAPANESE ACCOUNTING ASSOCIATION
, THE JAPAN COST ACCOUNTING ASSOCIATION
, THE JAPANESE ASSOCIATION OF MANAGEMENT ACCOUNTING