1. Matsui, M., Suzuki, H., Tsubaki, H., Ohba, M., & Irohara, T. (2016). Toward the integration of intelligence for higher management. OUKAN Journal, 4(1), 1–4. (in Japanese).
2. Matsui, M. (2012). A foundation and development of performance indexing and decision method for the next generation. In Pre-print of OUKAN symposium, Japan University, Tokyo, 47–50. (in Japanese).
3. Matsui, M. (2013). An enterprise-aided theory and logic for real-time management. International Journal of Production Research, 51(23–24), 7308–7312.
4. Toyama, T. (2000). Business structure modeling based on structured matrix. Doctoral paper. Tokyo: Tokyo Institute of Technology.
5. Toyama, T. (2011). Integration theory of activity and costing: From paired costing to triplet costing. The Journal of Cost Accounting Research, 35(1), 23–38.