{"created":"2021-03-01T06:07:06.252477+00:00","id":2652,"links":{},"metadata":{"_buckets":{"deposit":"e0cf5ecd-ac62-4e3e-8734-337a03db775b"},"_deposit":{"id":"2652","owners":[],"pid":{"revision_id":0,"type":"depid","value":"2652"},"status":"published"},"_oai":{"id":"oai:soar-ir.repo.nii.ac.jp:00002652","sets":["310:312:313:319"]},"author_link":["4196"],"item_10_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-18","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"33","bibliographicPageStart":"1","bibliographicVolumeNumber":"61","bibliographic_titles":[{"bibliographic_title":"信州大学経済学論集"}]}]},"item_10_description_20":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では，公的組織の人的資源の管理と管理会計について論じる。まず，人件費に関する議論を概観し，若干の考察を行う。そののち，管理会計の観点から責任会計の構築が重要であることを述べ，動機づけや組織の価値観との関連を検討する。そして，これらの管理に管理会計手法が活用できることを述べる。ここでは，プロセス分析と業務の標準が活動基準管理（ABM）に，さらにはバランスト・スコアカード（BSC）につながることなどを検討する。また，行政サービスの原価計算の意味を考察し，多くの公的組織ではコスト構造の可視化が重要であることを述べる。さらに，ほかの行政改革的ツールとの関係を整理する。","subitem_description_type":"Abstract"}]},"item_10_description_30":{"attribute_name":"資源タイプ（コンテンツの種類）","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"信州大学経済学論集 61: 1-33(2009)","subitem_description_type":"Other"}]},"item_10_link_3":{"attribute_name":"信州大学研究者総覧へのリンク","attribute_value_mlt":[{"subitem_link_text":"大西, 淳也","subitem_link_url":"http://soar-rd.shinshu-u.ac.jp/profile/ja.yhneOmkV.html"}]},"item_10_publisher_4":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"信州大学経済学部"}]},"item_10_source_id_35":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0288-0466","subitem_source_identifier_type":"ISSN"}]},"item_10_source_id_40":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00121181","subitem_source_identifier_type":"NCID"}]},"item_1627890569677":{"attribute_name":"出版タイプ","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":"大西,  淳也","creatorNameLang":"ja"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-09-24"}],"displaytype":"detail","filename":"Shinshu_econ61-01.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Shinshu_econ61-01.pdf","url":"https://soar-ir.repo.nii.ac.jp/record/2652/files/Shinshu_econ61-01.pdf"},"version_id":"dc16d6dc-dca3-47e8-97f7-9d3796723bef"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公的組織","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"人的資源","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計手法","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"活動基準管理（ABM）","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"バランスト・スコアカード（BSC）","subitem_subject_language":"ja","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":"公的組織の人的資源の管理と管理会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公的組織の人的資源の管理と管理会計","subitem_title_language":"ja"},{"subitem_title":"Human Resource Management in Public Sector and Management Accounting","subitem_title_language":"en"}]},"item_type_id":"10","owner":"1","path":["319"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2010-04-06"},"publish_date":"2010-04-06","publish_status":"0","recid":"2652","relation_version_is_last":true,"title":["公的組織の人的資源の管理と管理会計"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-03-07T05:28:19.142293+00:00"}