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 "Bruchey, Stuart Weems",Robert Oliver and mercantile bookkeeping in the early nineteenth century,,Arno Press,1976,The history of accounting,,0405075448,,https://cir.nii.ac.jp/crid/1130282269746009984