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
"Bray, F. Sewell (Frank Sewell) and Institute of Chartered Accountants in England and Wales and National Institute of Economic and Social Research",Four essays in accounting theory . Some accounting terms and concepts,,Garland Pub.,1982,Accountancy in transition,,0824053052,,https://cir.nii.ac.jp/crid/1130282272572790016