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
"Simmonds, Kenneth and Institute of Cost and Management Accountants",The fundamentals of strategic management accounting,,Institute of Cost & Management Accountants,1981,Occasional papers series,,,,https://cir.nii.ac.jp/crid/1130282270615265664