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
"Brock, Barbara H.",The development of public utility accounting in New York,,"Graduate School of Business Administration, Michigan State University",1981,MSU public utilities papers,,0877441707,,https://cir.nii.ac.jp/crid/1130000796120317056