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
"Bowie, Neil and Owen, Heather",An investigation into the relationship between quality improvement and financial performance,,Certified Accountants Educational Trust,1996,Research report,,1898291934,,https://cir.nii.ac.jp/crid/1130282270441437312