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 International Federation of Accountants,Governance in the public sector : a governing body perspective : international public sector study,,International Federation of Accountants,2001,Study,,1887464689,,https://cir.nii.ac.jp/crid/1130000798194520448