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
"Kharbanda, Mohan and Certified Management Accountant",Tools and techniques for effective benchmarking studies,,Society of Management Accountants of Canada,1995,Management accounting practices handbook,,1896207405,,https://cir.nii.ac.jp/crid/1130000797561823616