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
"Merrill, Joseph Skeen",The concept of the entity and its implications in the structure of accounting theory,,University Microfilms,,Dissertation on accounting of main universities in America,,,,https://cir.nii.ac.jp/crid/1130282273125194752