{"created":"2025-03-01T10:12:33.319894+00:00","id":2026820,"links":{},"metadata":{"_buckets":{"deposit":"c9c78e45-71cc-4447-8abb-9f2676ad7e7d"},"_deposit":{"created_by":41,"id":"2026820","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026820"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026820","sets":["1727147343679:1730443970747:1730443984873"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"バランスト・スコアカードの視点を導入した財務分析の新手法 <論説>","subitem_title_language":"ja"},{"subitem_title":"A New Method of Financial Analysis by the Application of the ldeas of Balanced Scorecard","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山崎, 康次郎","creatorNameLang":"ja"},{"creatorName":"Yamasaki, Yasujirou","creatorNameLang":"en"}],"familyNames":[{"familyName":"山崎","familyNameLang":"ja"},{"familyName":"Yamasaki","familyNameLang":"en"}],"givenNames":[{"givenName":"康次郎","givenNameLang":"ja"},{"givenName":"Yasujirou","givenNameLang":"en"}]}]},"item_1617186476635":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"非財務的価値","subitem_subject_scheme":"Other"},{"subitem_subject":"バランスト・スコアカード","subitem_subject_scheme":"Other"},{"subitem_subject":"戦略","subitem_subject_scheme":"Other"},{"subitem_subject":"因果関係","subitem_subject_scheme":"Other"},{"subitem_subject":"論理的関係","subitem_subject_scheme":"Other"},{"subitem_subject":"4つの視点","subitem_subject_scheme":"Other"},{"subitem_subject":"業績評価指標","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"KaplanとNortonが創始したバランスト・スコアカードは,財務指標と非財務的指標とのバランスをとることのできる評価システムとして,近年,注目を集めている。しかし,これらの指標間の関係が因果関係として把握されていることは,一面では戦略を全社的に統一するものとして優れた特長であると同時に,他面では,その因果関係自体の科学性が問題視され多くの批判を受けている。特に近年,我が国でしばしば紹介されているNorreklitの批判はバランスト・スコアカードにおける因果関係を明確にし,財務指標と非財務的指標との関係について新たな知見を得るうえで重要な意義をもつと思われる。本研究は,バランスト・スコアカードとNorreklitの批判の双方を検討し,非財務的価値評価の方向性を示すとともに,バランスト・スコアカードと調和的な財務分析手法を提案し,適用事例を紹介するものである。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/18038","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"69"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"83","bibliographicPageStart":"69","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"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_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"KJ00004290878.pdf","filesize":[{"value":"1.6 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2026820/files/KJ00004290878.pdf"},"version_id":"52246568-54bd-431a-863e-4c4f826a0e0b"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"18038"},"item_title":"バランスト・スコアカードの視点を導入した財務分析の新手法 <論説>","item_type_id":"40003","owner":"41","path":["1730443984873"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026820","relation_version_is_last":true,"title":["バランスト・スコアカードの視点を導入した財務分析の新手法 <論説>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:12:46.766500+00:00"}