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
"Henley, Douglas and Chartered Institute of Public Finance and Accountancy",Public sector accounting and financial control,2nd ed,in cooperation with CIPFA [by] Van Nostrand Reinhold,1986,The VNR series in accounting and finance,,0442317514,,https://cir.nii.ac.jp/crid/1130000796628870400