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
"Sutcliffe, Paul",Financial reporting in the public sector -- a framework for analysis and identification of issues,,Australian Accounting Research Foundation,1985,Accounting theory monograph,,0909744289,,https://cir.nii.ac.jp/crid/1130282272109857536