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
"Elhamy, Mohamed Adel",An inquiry into the nature and elements of a system of theory in accountancy,,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130000794805629312