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
"Hermanson, Roger H.",Accounting for Human Assets,,"Bureau of Business and Economic Research, Graduate School of Business Administration, Michgan State University",1964,Occasional paper,,,,https://cir.nii.ac.jp/crid/1130282271935060480