{"created":"2021-03-01T06:07:06.605328+00:00","id":2658,"links":{},"metadata":{"_buckets":{"deposit":"c91bf671-4572-4929-a999-39d8e2265307"},"_deposit":{"id":"2658","owners":[],"pid":{"revision_id":0,"type":"depid","value":"2658"},"status":"published"},"_oai":{"id":"oai:soar-ir.repo.nii.ac.jp:00002658","sets":["310:312:313:320"]},"author_link":["4202"],"item_10_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-18","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"60","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，管理会計の行政への活用にあたって，いわゆる個別手法の活用を論じるに先立ち，これまで管理会計で論じられてきた議論をもとに，手法論以外を中心に先行研究の整理と若干の考察を行う。これは，将来の手法の導入研究のためにも必要な準備作業であると位置付けている。具体的には，まず，行政への活用にあたり鍵となる管理会計の考え方を整理し考察する。つぎに，行政への管理会計手法の導入についてのいくつかの論点を整理し考察する。最後に，行政への活用にあたって留意すべき論点をいくつか導き考察する。","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 60: 1-23(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":"4202","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":"経済学論集第60号_1.pdf","filesize":[{"value":"11.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"経済学論集第60号_1.pdf","url":"https://soar-ir.repo.nii.ac.jp/record/2658/files/経済学論集第60号_1.pdf"},"version_id":"9a54beaf-67af-48cd-b35c-7624b00c5550"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"行政","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"外部環境","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"自律的組織","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"導入研究","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"進化論","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":"管理会計の行政への活用にあたっての考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計の行政への活用にあたっての考察","subitem_title_language":"ja"},{"subitem_title":"One Inquiry into Practical Use of Management Accounting for Public Administration","subitem_title_language":"en"}]},"item_type_id":"10","owner":"1","path":["320"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2009-04-07"},"publish_date":"2009-04-07","publish_status":"0","recid":"2658","relation_version_is_last":true,"title":["管理会計の行政への活用にあたっての考察"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-03-07T05:26:29.567727+00:00"}