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
"Whitmore, Dennis Ainsworth",Measurement and control of indirect work,,Heinemann,1971,The Heinemann accountancy and administration series,,0434922528,,https://cir.nii.ac.jp/crid/1130282269127482880