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
"Municipal Finance Officers Association of the United States and Canada and Sherwood, Frank P. and Seemann, Charles L. and Gallagher, Richard",Administrative uses of performance budgets : discussions during a 1954 workshop session,,Municipal Finance Officers Association,1954,Accounting publication series,,,,https://cir.nii.ac.jp/crid/1130000795508519040