{"created":"2021-03-01T06:07:06.312578+00:00","id":2653,"links":{},"metadata":{"_buckets":{"deposit":"dbc7d75e-a0f8-4f3c-b007-0f235d4c6584"},"_deposit":{"id":"2653","owners":[],"pid":{"revision_id":0,"type":"depid","value":"2653"},"status":"published"},"_oai":{"id":"oai:soar-ir.repo.nii.ac.jp:00002653","sets":["310:312:313:319"]},"author_link":["4197"],"item_10_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-18","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"59","bibliographicPageStart":"35","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":"本稿では公的組織における管理会計の展開と現況について概観する。公的組織における管理会計の展開と現況は国によって相当の違いが観察される。ここではまず，アメリカの公的組織の管理会計の展開と現況をみたうえで，イギリス，ドイツおよびフランスの公的組織の管理会計の現況について概観する。つぎに，わが国の公的組織の管理会計的展開について概観し，若干の考察を行う。そのうえで，わが国の公的組織における管理会計の今後の展開について，若干の考察を行う。そこでは，漸次的・パッチワーク的な導入・展開を図っていく方向が現実的と考えられることを述べる。","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: 35-59(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_econ61-02.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Shinshu_econ61-02.pdf","url":"https://soar-ir.repo.nii.ac.jp/record/2653/files/Shinshu_econ61-02.pdf"},"version_id":"bc8d02ed-a361-4841-815b-999c8eed6ff9"}]},"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":"管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"アメリカ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"PPBS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"漸次的・パッチワーク的な導入・展開","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":"公的組織における管理会計の展開と現況","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公的組織における管理会計の展開と現況","subitem_title_language":"ja"},{"subitem_title":"Developments and Current Situations of Management Accounting in Public Sector","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":"2653","relation_version_is_last":true,"title":["公的組織における管理会計の展開と現況"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-03-07T05:28:20.807796+00:00"}