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
"Chan, James L. and Jones, Rowan",Governmental accounting and auditing : international comparisons,,Routledge,1988,Series on international accounting and finance,,0415012686,,https://cir.nii.ac.jp/crid/1130000798283131776