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 "Hyndman, Noel and Anderson, Robert and Chartered Association of Certified Accountants (Great Britain)",The use of performance information in external reporting and internal planning : a study of executive agencies,,Certified Accountants Educational Trust,1997,Research report,,1898291942,,https://cir.nii.ac.jp/crid/1130000797704847872