{"created":"2023-05-15T10:11:22.910661+00:00","id":970,"links":{},"metadata":{"_buckets":{"deposit":"5bd45128-05a3-4c5a-92a5-d34c2d3a9f17"},"_deposit":{"created_by":1,"id":"970","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"970"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00000970","sets":["62:99"]},"author_link":["2132"],"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":"会計情報システムの見方を含めた管理会計の新しい体系"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"1","bibliographicPageEnd":"68","bibliographicPageStart":"61","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"},{"subitem_description":"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｡","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":"PUBLISHED BY 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":"名桜大学経営情報学科"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"芝野, 治郎"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"1995-08-31"}]},"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Shibano, Jiro"}],"nameIdentifiers":[{"nameIdentifier":"2132","nameIdentifierScheme":"WEKO"}]}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"The new structure of management accounting taking into consideration the view of accounting information system","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The new structure of management accounting taking into consideration the view of accounting information system"}]},"item_type_id":"8","owner":"1","path":["99"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-02-22"},"publish_date":"2012-02-22","publish_status":"0","recid":"970","relation_version_is_last":true,"title":["The new structure of management accounting taking into consideration the view of accounting information system"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:23:23.886614+00:00"}