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 Merchant, Kenneth A. and Otley, David T.",Accounting for management control : teachers' manual,2nd ed,Chapman and Hall,1991,Chapman & Hall series in accounting and finance,,0412430703,,https://cir.nii.ac.jp/crid/1130000796491559040