{"created":"2025-03-01T10:56:07.638557+00:00","id":2027118,"links":{},"metadata":{"_buckets":{"deposit":"3e2602d2-61ba-448d-be42-b0a7973b60b2"},"_deposit":{"created_by":41,"id":"2027118","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027118"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027118","sets":["1727147343679:1730443970747:1730443979455"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"日本における管理会計論の生成過程の背景からみた会計情報の意義 : 地方自治体への適用のために <論文>","subitem_title_language":"ja"},{"subitem_title":"A Study on Bibliographic Consideration of Management Accounting in Japan : For Japanese Local Government <Paper>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"佐藤, 幹","creatorNameLang":"ja"},{"creatorName":"Sato, Tsuyoshi","creatorNameLang":"en"}],"familyNames":[{"familyName":"佐藤","familyNameLang":"ja"},{"familyName":"Sato","familyNameLang":"en"}],"givenNames":[{"givenName":"幹","givenNameLang":"ja"},{"givenName":"Tsuyoshi","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) 2012 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"統制会計","subitem_subject_scheme":"Other"},{"subitem_subject":"計画会計","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"非財務情報","subitem_subject_scheme":"Other"},{"subitem_subject":"地方自治体","subitem_subject_scheme":"Other"},{"subitem_subject":"マネジメント・コントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"昭和初期からの日本の管理会計論の生成過程に由来するその特性および管理会計論の体系の変遷や確立の過程から,利用する情報の種類の拡張を認識し,日本の管理会計論とは何かということを検討する視角から,会計情報,非財務情報の定義を試み,加えて生成の背景からうかがえる管理会計論の守備範囲や管理会計情報の意義を探索し,日本の地方自治体への適用の可能性と限界を模索した。    営利企業等で用いられる狭義の会計情報は日本の地方自治体には存在しないものもあり,柱として同様には活用できない。また,組織のパフォーマンスを「利益」のように貨幣額で測定・記録できない部門が多い地方自治体では,営利企業における管理会計の仕組みや技法をそのまま適用できない。    したがって,日本の地方自治体では会計情報より広い範囲の情報である非財務情報を,営利企業でもちいる以上に活用して,マネジメントを行う必要があることを述べたうえで,管理会計より広い概念としてのマネジメント・コントロールによる組織のマネジメントを指向していくべきことを示唆した。","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":"10.15027/34877","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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<論文>","item_type_id":"40003","owner":"41","path":["1730443979455"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2027118","relation_version_is_last":true,"title":["日本における管理会計論の生成過程の背景からみた会計情報の意義 : 地方自治体への適用のために <論文>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-03-01T10:56:16.612839+00:00"}