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
"Owen, David and Humphrey, Christopher and Lewis, Linda",Social and environmental accounting education in British universities,,Certified Accountants Educational Trust,1994,Certified research report,,1898291462,,https://cir.nii.ac.jp/crid/1130282269516321408