{"created":"2023-06-20T14:45:56.368290+00:00","id":84,"links":{},"metadata":{"_buckets":{"deposit":"0c38e703-aec1-4419-b3bb-d94df6f2ff33"},"_deposit":{"created_by":10,"id":"84","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"84"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000084","sets":["2:23:24:33"]},"author_link":["131","130"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"133","bibliographicPageStart":"119","bibliographicVolumeNumber":"112","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，管理会計の研究分野において展開されている管理会計技法から提供される情報が，理論的に会計情報といえるのかについて，いくつかの観点から演繹的に考察し，一つの考え方を提起したものである。\nそこでは，米国にみる見解，管理会計情報を4 つの視点に基づき定義づけしようとする見解，管理会計の体系化に基づく見解，最新の著書に基づく見解および管理会計技法の実務への採用状況に基づく見解に対して検討を行い，各々の見解を整理し，管理会計論において必要とされる会計情報の特性を明らかにした。\nその上で，管理会計情報が3 つの視点から捉えられることを明らかにした。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.84","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"広原, 雄二"},{"creatorName":"ヒロハラ, ユウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Hirohara, Yuji","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-30"}],"displaytype":"detail","filename":"管理会計論における会計情報の特性.pdf","filesize":[{"value":"335.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"管理会計論における会計情報の特性","url":"https://takushoku-u.repo.nii.ac.jp/record/84/files/管理会計論における会計情報の特性.pdf"},"version_id":"60865642-5caf-4df6-814e-d20538475e97"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"財務会計","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"予算管理","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"管理会計論における会計情報の特性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計論における会計情報の特性"},{"subitem_title":"Characteristics of the Information in Management Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["33"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-03-30"},"publish_date":"2018-03-30","publish_status":"0","recid":"84","relation_version_is_last":true,"title":["管理会計論における会計情報の特性"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T15:00:30.993116+00:00"}