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
"Kharbanda, Mohan and Certified Management Accountant",Implementing benchmarking,,Society of Management Accountants of Canada,1993,Management accounting practices handbook,,,,https://cir.nii.ac.jp/crid/1130282270617450112