@article{oai:nuk.repo.nii.ac.jp:00000174,
 author = {庵谷, 治男},
 issue = {2},
 journal = {研究論文集－教育系・文系の九州地区国立大学間連携論文集－},
 month = {Mar},
 note = {application/pdf, This paper reveals what is the remained issue of profit management at low level. Profit management at low level means that an organization empowers lower managers and employees and gives them accountability to achieve profit targets. For example, Micro-Profit Center (MPC) is one of the representatives. Here, four topics are explored based on reviews of previous studies. First, what areas are set to research the low levels? Second, what does the deference of interdependence influence ramifications of profit center at low level? Third, what effect is expected when profit responsibility is given to a ramified center? Last, what role is requested using accounting information at low level? The conclusion of this paper provides several future issues to carry out more advanced research., 本論文は『研究論文集－教育系・文系の九州地区国立大学間連携論文集－』Vol.6, No.2(2013/3)に査読を経て受理された。},
 volume = {6},
 year = {2013}
}