曾智揚CHIH-YANG TSENG2020-05-202020-05-202016https://scholars.lib.ntu.edu.tw/handle/123456789/494050工業4.0浪潮下的管理會計人員journal article10.6650/ARM.2016.363.15http://dx.doi.org/10.6650/ARM.2016.363.15