@article{oai:meio-u.repo.nii.ac.jp:00000970,
 author = {Shibano, Jiro},
 issue = {1},
 note = {The objective of this paper is to suggest the importance of adding the view of the management process in the structure of management accounting from the standpoint of the accounting information system based on the Horngren's theory, and furthemore, to point out the significance of constructing the structure of management accounting by adding the operators group as the fourth layer of the management hierarchy in order to improve the business activities by gathering and utilizing the information from the above viewpoint. Furthermore, it is discussed to establish the overall structure combining the value of accounting information which the people in the business organization rely on and the functions of the information systems through which those people make decisions of their business activities judging from the accounting information., 本論文は､管理会計の体系について､特にホーングレンの所説をベースに､会計情報システムの立場から経営プロセスの見方を加えることが重要であることを示唆し､さらにこの観点から効果的に情報を収集､活用し､経営活動の効率化をはかるためには､作業者層を経営の第4の階層としてとりいれた管理会計の体系を構築することが必要であることを指摘するものである｡そして経営活動に携わる人々にとっての会計情報の持つ意義と､その会計情報を駆使しながら経営活動の判断を進めていくために､情報システムが持つべき機能について体系化を試みてみた｡},
 pages = {61--68},
 title = {The new structure of management accounting taking into consideration the view of accounting information system}
}