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
"Emmanuel, Clive R. and Otley, David T. and Merchant, Kenneth A.",Readings in accounting for management control,,"Chapman & Hall, University and Professional Division",1992,Chapman & Hall series in accounting and finance,,0412414902,,https://cir.nii.ac.jp/crid/1130000795639835648