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
"Dewhurst, R. F. J. (Roland Frederick James)",Costing the routine outputs of an accountant's department,,"Institute of Chartered Accountants in England and Wales, Research Committee",1978,"Occasional paper - Research Committee, Institute of Chartered Accountants in England and Wales",,0852912048,,https://cir.nii.ac.jp/crid/1130000794790811008