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
"Merchant, Kenneth A.",Rewarding results : motivating profit center managers,,Harvard Business School Press,1989,Harvard Business School series in accounting and control,,0875842151,,https://cir.nii.ac.jp/crid/1130282272808839680