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
"Tomkins, Cyril","Achieving economy, efficiency and effectiveness in the public sector",,"Institute of Chartered Accountants of Scotland,Kogan Page",1987,Professional paperbacks,,1850914710,,https://cir.nii.ac.jp/crid/1130282271279799296