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 "Glynn, John J and Institute of Chartered Accountants in England and Wales",Value for money auditing in the public sector,,Prentice-Hall in association with Institute of Chartered Accountants in England and Wales,1985,Research studies in accounting,,0139403477,,https://cir.nii.ac.jp/crid/1130282273284809216