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
"Pannell Kerr Forster and Svensson, Erikson & Tjus and American Institute of Certified Public Accountants",The accounting profession in Sweden,,American Institute of Certified Public Accountants,1987,Professional accounting in foreign countries series,,,,https://cir.nii.ac.jp/crid/1130282271141640064