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 Nieto Heffes Martinez y Cia. and American Institute of Certified Public Accountants,The accounting profession in Mexico,,American Institute of Certified Public Accountants,1988,Professional accounting in foreign countries series,,0870510568,,https://cir.nii.ac.jp/crid/1130282271051184000