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
"Henley, Douglas and Chartered Institute of Public Finance and Accountancy",Public sector accounting and financial control,3rd ed,"Van Nostrand Reinhold (International), in cooperation with the Chartered Institute of Public Finance and Accountancy",1989,The VNR series in accounting and finance,,0278001033,,https://cir.nii.ac.jp/crid/1130000794551515264