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
"McCrindel, James Q.",Costing government services for improved performance measurement & accountability,,Canadian Institute of Chartered Accountants,1999,Research report,,0888005652,,https://cir.nii.ac.jp/crid/1130282269062497408