著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL
Society of Management Accountants of Canada and Certified Management Accountant,Industory perspectives series . International standards and guidelines of importance to management accountants . International opportunities for management accountans . [Benchmarking information referral service],,Society of Management Accountants of Canada,1993,Management accounting practices handbook,,,,https://cir.nii.ac.jp/crid/1130000794187922304