{"created":"2023-05-15T10:11:38.751761+00:00","id":1235,"links":{},"metadata":{"_buckets":{"deposit":"79837598-924b-45dd-af45-a2efd915e57f"},"_deposit":{"created_by":1,"id":"1235","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"1235"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00001235","sets":["62:82"]},"author_link":["2712"],"item_8_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Significance of the Internal Audit in the Tourism Industry : Toward the Realization of Sustainable Tourism"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"18","bibliographicPageEnd":"40","bibliographicPageStart":"21","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"ツーリズム産業は世界最大の成長産業の1つであり,経済,社会,環境に与えるその影響は益々大きくなっている。地球サミット以降,ツーリズムに係る企業は持続可能な開発を実現するために自主的イニシアティブを発揮し,その社会的責任を果たすことが求められている。とりわけその経営者には,適切な開発の過程におけるツーリズムの役割を認知し,持続可能なツーリズムを経営理念や行動規範として明確化することが求められるようになっている。内部統制概念に関するデファクト・スタンダードとなったcosoフレームワークの登場により,内部監査は内部統制プロセスにおけるモニタリング活動の1つとして位置づけられ,その監査対象は,企業風土,経営者の倫理的価値観,組織の成員の行動様式といった統制環境にまで広がった。経営理念としての持続可能なツーリズムが,適切に規程化され,規程に基づき企業活動に反映しているかを監視する仕組みとして内部監査の役割はより重要になっている。本研究では,ホテル産業の内部監査の事例を取り上げ,内部監査が環境保全,自然資源保護,適切な労働基準といった面から持続可能なツーリズムの実現を促進することを明らかにした。","subitem_description_type":"Other"},{"subitem_description":"The tourism industry is one of the world's largest growing industries, and its influence on an economy, society and the environment is ever expanding. After the Earth Summit, tourism firms are required to realize sustainable development and to achieve corporate social responsibility through voluntary initiatives. In particular, managers are required to recognize the role of tourism in appropriate development processes, and to clarify sustainable tourism in terms of corporate policy and codes of conduct. Since the COSO framework, which has become the de facto standard for internal control concept, prescribed internal audits as one the components in internal control systems, the scope of audits has spread to the control environment, including the corporate culture, managerial ethics, the behavioral patterns of organization members. The role of internal audits becomes more important as a monitor to confirm whether the idea of sustainable tourism is appropriately reflected in corporate policy, whether it is documented in internal rules and policies, and whether it is actually implemented based on enunciated rules and policies. This paper adopts an example of an internal audit in the hotel industry, and clarifies the actual state that the internal audit promotes; namely, sustainable tourism in such aspects as environmental conservation, natural resource conservation and appropriate labor standards.","subitem_description_type":"Other"}]},"item_8_description_9":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_10":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"名桜大学"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-4412","subitem_source_identifier_type":"ISSN"}]},"item_8_text_11":{"attribute_name":"公開者別名","attribute_value_mlt":[{"subitem_text_value":"Meio University"}]},"item_8_text_15":{"attribute_name":"タイプ","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_16":{"attribute_name":"NIIタイプ","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_8_text_17":{"attribute_name":"DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_8_text_18":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_19":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_8_text_20":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"subitem_text_value":"名桜大学紀要 = THE MEIO UNIVERSITY BULLETIN"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AN10512334"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学国際学群"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Hirano, Norio"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"2013-03"}]},"item_8_version_type_24":{"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":"平野, 典男"}],"nameIdentifiers":[{"nameIdentifier":"2712","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":"2020-12-03"}],"displaytype":"detail","filename":"No18p021.pdf","filesize":[{"value":"4.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No18p021.pdf","url":"https://meio-u.repo.nii.ac.jp/record/1235/files/No18p021.pdf"},"version_id":"410312fd-ddb0-4562-b99c-3984954f6271"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"持続可能なツーリズム","subitem_subject_scheme":"Other"},{"subitem_subject":"企業の社会的責任","subitem_subject_scheme":"Other"},{"subitem_subject":"内部監査","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainable tourism","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate social responsibility","subitem_subject_scheme":"Other"},{"subitem_subject":"internal audit","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":"ツーリズム産業における内部監査の意義について : 持続可能なツーリズムの実現に向けて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ツーリズム産業における内部監査の意義について : 持続可能なツーリズムの実現に向けて"}]},"item_type_id":"8","owner":"1","path":["82"],"pubdate":{"attribute_name":"公開日","attribute_value":"2014-06-23"},"publish_date":"2014-06-23","publish_status":"0","recid":"1235","relation_version_is_last":true,"title":["ツーリズム産業における内部監査の意義について : 持続可能なツーリズムの実現に向けて"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T10:25:15.631145+00:00"}