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
"Epstein, Marc J. and Certified Management Accountant and Society of Management Accountants of Canada",Tools and techniques of environmental accounting for business decisions,,Society of Management Accountants of Canada,1996,Management accounting practices handbook,,1896207456,,https://cir.nii.ac.jp/crid/1130282272338939008