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
"Howell, Robert A. and Certified Management Accountant",Monitoring customer value,,Society of Management Accountants of Canada,1995,Management accounting practices handbook,,1896207014,,https://cir.nii.ac.jp/crid/1130000794407125888