{"created":"2025-03-01T10:39:47.168960+00:00","id":2027005,"links":{},"metadata":{"_buckets":{"deposit":"294b2689-18fc-4f95-b614-108fc94a248b"},"_deposit":{"created_by":41,"id":"2027005","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027005"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027005","sets":["1727147343679:1730443970747:1730443982901"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"研究開発費の認識と会計環境 <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"Recognition and Accounting Environment of Research and Development Costs <Notes>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"井手吉, 成佳","creatorNameLang":"ja"},{"creatorName":"Ideyoshi, Masayoshi","creatorNameLang":"en"}],"familyNames":[{"familyName":"井手吉","familyNameLang":"ja"},{"familyName":"Ideyoshi","familyNameLang":"en"}],"givenNames":[{"givenName":"成佳","givenNameLang":"ja"},{"givenName":"Masayoshi","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_1617186499011":{"attribute_name":"Rights","attribute_value_mlt":[{"subitem_rights":"Copyright (c) 2008 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"研究開発費","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費会計","subitem_subject_scheme":"Other"},{"subitem_subject":"科学技術研究調査","subitem_subject_scheme":"Other"},{"subitem_subject":"財務会計基準書","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"今日では研究開発から生じる結果を商品とするなど, 研究開発そのものを主たる業務として行う企業もある。そうした中, 知的財産が普及していくとともに研究開発の内容にも変化があり, その管理が重要視されるようになった。しかしながら, 当初は「工業製品の研究開発」が研究開発の主体を構成していた。    研究開発とは本来は特定の目的のためには行われないものであるが, 営利目的の企業が将来の便益を想定して研究開発を行う状況が増加している。そのため, 収益に対応する費用としての研究開発費を把握することが重要となる。研究開発費には多様な支出が含まれており, 研究開発費と将来における個別の便益との対応を把握することは難しい。また研究開発の結果として, 将来における便益を享受できるかが不確実であるなど, 研究開発費を原価構成要素とする場合には様々な問題点がある。    本稿では研究開発の一般的意義を明らかにするとともに, 研究開発を取り巻く内外の会計環境の概要を取り上げる。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/29942","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":"71"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"8","bibliographicPageEnd":"80","bibliographicPageStart":"71","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":"HUMR_8_71.pdf","filesize":[{"value":"563.0 KB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2027005/files/HUMR_8_71.pdf"},"version_id":"a28a8aa0-d341-4fdb-8ba5-5c9bfffa7325"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"29942"},"item_title":"研究開発費の認識と会計環境 <研究ノート>","item_type_id":"40003","owner":"41","path":["1730443982901"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027005","relation_version_is_last":true,"title":["研究開発費の認識と会計環境 <研究ノート>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:40:05.867042+00:00"}