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
"Scapens, Robert William and Burns, John",Towards an understanding of the nature and processes of management accounting change,,S. Academiae Ubsaliensis,2000,Acta Universitatis Upsaliensis,,9155446787,,https://cir.nii.ac.jp/crid/1130000798234950784