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\u3000\u3055\u3066\uff0c\u6628\u5e7411\u670814\u65e5\uff08\u6728\uff09\u306bCIMA\u4f1a\u9577\u306eSimon Bittlestone\u6c0f\u3068\u304a\u4f1a\u3044\u3057\uff0c\u610f\u898b\u4ea4\u63db\u3057\u307e\u3057\u305f\uff0e\u4eca\u5f8c\u3082\u5354\u529b\u95a2\u4fc2\u3092\u6df1\u3081\u3066\u3044\u304f\u3053\u3068\u3067\u5408\u610f\u3057\u307e\u3057\u305f\uff0e\u305d\u306e\u3055\u3044\uff0c\u540c\u6c0f\u304b\u3089\u300eGlobal Management Accounting Principles 2nd<\/sup> edition\u300f\u3092\u65b0\u305f\u306b\u516c\u520a\u3057\u305f\u306e\u3067\uff0c\u305d\u306e\u7ffb\u8a33\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u3068\u306e\u7533\u3057\u51fa\u304c\u3042\u308a\uff0c\u65e7\u7248\u3092\u672c\u5b66\u4f1a\u3067\u7ffb\u8a33\u3057\u305f\u7d4c\u7def\u304c\u3042\u308b\u3053\u3068\u304b\u3089\uff0c\u304a\u5f15\u304d\u53d7\u3051\u3057\u307e\u3057\u305f\uff0e2025\u5e74\u5ea6\u306e\u4e8b\u696d\u8a08\u753b\u306b\u542b\u3081\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\uff0e
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