Weidong, Z., Ryoichi, N., Chen, Z., & Pinlong, C. (2009). A Case Study on the Implementation of MFCA in SMEs: HNJC Company. Asia-Pacific Management Accounting Journal, 4(2), 29-42. Retrieved from http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/608