{"created":"2025-03-01T11:06:57.578789+00:00","id":2027192,"links":{},"metadata":{"_buckets":{"deposit":"78b935f6-a797-4e88-9030-7bbb9b014ed2"},"_deposit":{"created_by":41,"id":"2027192","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2027192"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02027192","sets":["1727147343679:1730443970747:1730443975580"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"行列簿記による意思決定力の向上 : 産業連関表で利用される係数を中心として <研究ノート>","subitem_title_language":"ja"},{"subitem_title":"Improvement of the Decision-Making Ability by Matrix Bookkeeping: Focusing on Coefficients used in Input-Output Analysis <Notes>","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"礒本, 光広","creatorNameLang":"ja"},{"creatorName":"Isomoto, Mitsuhiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"礒本","familyNameLang":"ja"},{"familyName":"Isomoto","familyNameLang":"en"}],"givenNames":[{"givenName":"光広","givenNameLang":"ja"},{"givenName":"Mitsuhiro","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) 2017 by Author"}]},"item_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"行列簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"産業連関表","subitem_subject_scheme":"Other"},{"subitem_subject":"逆行列係数","subitem_subject_scheme":"Other"},{"subitem_subject":"影響力係数","subitem_subject_scheme":"Other"},{"subitem_subject":"利益感度分析","subitem_subject_scheme":"Other"},{"subitem_subject":"収益構造概略図","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"行列簿記はレオンチェフの産業連関表に着想をえて1957年にマテシッチが考案したものとされているが世間一般で広く知られているとはいいがたい。行列簿記の発展性を研究していくうえで，その出自に立ち戻って研究することは重要である。そこで，広島県の産業連関表に使用されている係数が行列簿記にどのように転用されているのかを論じるとともに，行列簿記の中小企業等での実務適用可能性を論じるものである。また中小企業等での経営判断を念頭におき，収益構造概略図についても論究した。本稿で展開する手法とその成果の一部は，いわばミクロレベルでの議論である行列簿記を産業連関表というマクロレベルの問題に対して発展的に適用できる可能性を模索し，その汎用性と応用可能性についての議論を深め，その経済社会的な有用性の端緒になることを意図しているものである。そうした意味において，行列簿記には，会計情報や会計システムにおける「連結環」としての意義と機能が内包されているのである。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/42898","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source 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