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
"Swieringa, Robert J. and Moncur, Robert H.",Some effects of participative budgeting on managerial behavior,,National Association of Accountants,1975,NAA publication,,,,https://cir.nii.ac.jp/crid/1130282269820687488