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 "Hartle, Douglas G.",A theory of the expenditure budgetary process,,Published for the Ontario Economic Council by University of Toronto Press,1976,Ontario Economic Council research studies,,0802033415,,https://cir.nii.ac.jp/crid/1130000794676179072