{"created":"2023-05-15T10:11:16.914476+00:00","id":859,"links":{},"metadata":{"_buckets":{"deposit":"106f508f-5dc2-414f-8552-bf4d316748b5"},"_deposit":{"created_by":1,"id":"859","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"859"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00000859","sets":["61:101"]},"author_link":["1918"],"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":"Consideerations for a Framework for Strategic Management Accounting"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"8","bibliographicPageEnd":"54","bibliographicPageStart":"47","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は､コーペティション戦略, バランススコアカードおよび実行力の観点を管理会計システムに取り入れた｢戦略的管理会計のフレームワーク｣を考察し, 戦略的管理会計の特徴を明らかにすることを目的としている｡考察の結果, 伝統的管理会計と比較した戦略的管理会計の特徴として, 情報収集内容の拡大, 戦略分析手段と内容の充実, 管理会計機能の拡大が明らかにされた｡","subitem_description_type":"Other"},{"subitem_description":"In this paper, I examine a framework for strategic management accounting that introduces the three elements of co-opetition, balanced scorecard and execution. The results of the examination clarify the characteristics of strategic management accounting. These are the expansion of information, an enriched strategic analysis method, and the expansion of the function of management accounting.","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":"名桜大学総合研究所"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学総合研究所"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-5243","subitem_source_identifier_type":"ISSN"}]},"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":"名桜大学総合研究"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AA11740208"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学国際学部経営情報学科"},{"subitem_text_value":"Department of Management and Information Sciences, Meio University"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Nakaoji, Yoko"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"2006-02-28"}]},"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":"仲尾次, 洋子"}],"nameIdentifiers":[{"nameIdentifier":"1918","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":"No8p47.pdf","filesize":[{"value":"614.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No8p47.pdf","url":"https://meio-u.repo.nii.ac.jp/record/859/files/No8p47.pdf"},"version_id":"fdb0670f-c321-4a2f-8700-48fcc0d30f76"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"戦略的管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"コーペティション戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"バランススコアカード","subitem_subject_scheme":"Other"},{"subitem_subject":"実行力","subitem_subject_scheme":"Other"},{"subitem_subject":"strategic management accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"co-opetition","subitem_subject_scheme":"Other"},{"subitem_subject":"balanced scorecard","subitem_subject_scheme":"Other"},{"subitem_subject":"execution","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":"戦略的管理会計のフレームワークに関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"戦略的管理会計のフレームワークに関する考察"}]},"item_type_id":"8","owner":"1","path":["101"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-10-21"},"publish_date":"2011-10-21","publish_status":"0","recid":"859","relation_version_is_last":true,"title":["戦略的管理会計のフレームワークに関する考察"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:41:43.241330+00:00"}