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
"Howell, Robert A. and Certified Management Accountant",Developing comprehensive performance indicators,,Society of Management Accountants of Canada,1994,Management accounting practices handbook,,0920212298,,https://cir.nii.ac.jp/crid/1130000796345277952