{"created":"2021-03-01T06:07:06.370994+00:00","id":2654,"links":{},"metadata":{"_buckets":{"deposit":"df1e1e51-188c-4f2f-8ff0-3605c7c24e60"},"_deposit":{"id":"2654","owners":[],"pid":{"revision_id":0,"type":"depid","value":"2654"},"status":"published"},"_oai":{"id":"oai:soar-ir.repo.nii.ac.jp:00002654","sets":["310:312:313:319"]},"author_link":["4198"],"item_10_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-18","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"89","bibliographicPageStart":"61","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，企業における各国の管理会計の展開について概観する。企業の管理会計においては，国によってその展開に違いが観察される。そこで，管理会計を主導してきたアメリカ，および，そのアメリカの影響を受けつつ，それぞれに管理会計を発展させてきたイギリス，ドイツ，フランス，そして，わが国について，企業の管理会計の展開を概観する。そのうえで，最後に，まとめと若干の考察を行う。","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: 61-89(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":[{"nameIdentifier":"4198","nameIdentifierScheme":"WEKO"}]}]},"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_econ61-03.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Shinshu_econ61-03.pdf","url":"https://soar-ir.repo.nii.ac.jp/record/2654/files/Shinshu_econ61-03.pdf"},"version_id":"88406f2a-f0f1-427a-9bfd-7e510baab3ad"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業","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":"諸外国の展開","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"歴史","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":"企業における管理会計の展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業における管理会計の展開","subitem_title_language":"ja"},{"subitem_title":"Developments of Management Accounting on Private 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":"2654","relation_version_is_last":true,"title":["企業における管理会計の展開"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-03-07T05:26:25.425156+00:00"}