@book { CostAccountinginGermanyandJapan,
    title = "Cost Accounting in Germany and Japan",
    author = "Matthias {Moeschler}",
    year = "2012",
    publisher = "Peter Lang Verlag",
    address = "Berlin, Germany",
    doi = "10.3726/978-3-653-01257-6",
    url = "https://www.peterlang.com/document/1046057"
}