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
"Emmanuel, Clive R. and Otley, David T.",Accounting for management control,,Van Nostrand Reinhold (UK),1985,The VNR series in accounting and finance,,0442306415,,https://cir.nii.ac.jp/crid/1130282270985852416