{"created":"2023-05-15T15:29:07.685444+00:00","id":1343,"links":{},"metadata":{"_buckets":{"deposit":"3c77f6e6-f8b6-4239-9a9d-a9db6993f252"},"_deposit":{"created_by":3,"id":"1343","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1343"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00001343","sets":["1:11"]},"author_link":["3002","3003"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"73","bibliographicPageStart":"58","bibliographicVolumeNumber":"29","bibliographic_titles":[{"bibliographic_title":"原価計算研究"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では, バランス・スコアカード(BSC) の導入プロセスにおける促進・阻害要因の関係を析出することを目的として, 事例研究を行っている。結論として, 既存システムの運用方法が促進要因にも阻害要因にもなること, および, Kasurinen(2002) によって提示された会計システムの変化モデルでは広義のBSC導入プロセスを把握することが困難であることを得ている。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"3003","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otomasa, Sakichi"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本原価計算研究学会"}]},"item_1_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN10580979","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0389-4541","subitem_source_identifier_type":"ISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.9","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"ビジネス・経営・産業","subitem_subject_scheme":"Other"}]},"item_1_version_type_15":{"attribute_name":"テキストバージョン","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"乙政, 佐吉"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-23"}],"displaytype":"detail","filename":"原価計研29(1)_58-73.pdf","filesize":[{"value":"817.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"原価計研29(1)_58-73.pdf","url":"https://barrel.repo.nii.ac.jp/record/1343/files/原価計研29(1)_58-73.pdf"},"version_id":"40e91c81-d718-4831-9350-d6a9364ce274"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"バランス・スコアカード(BSC)","subitem_subject_scheme":"Other"},{"subitem_subject":"方針管理","subitem_subject_scheme":"Other"},{"subitem_subject":"導入研究","subitem_subject_scheme":"Other"},{"subitem_subject":"広義の導入プロセス","subitem_subject_scheme":"Other"},{"subitem_subject":"促進・阻害要因","subitem_subject_scheme":"Other"},{"subitem_subject":"会計システムの変化モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"事例研究","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"わが国企業のバランス・スコアカード導入における促進・阻害要因に関する研究 : A社のケースを通じて","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国企業のバランス・スコアカード導入における促進・阻害要因に関する研究 : A社のケースを通じて"},{"subitem_title":"Exploring the Advancing Forces and the Barriers to Implement the Balanced Scorecard in Japanese Companies : The Case of Company A","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2008-12-11"},"publish_date":"2008-12-11","publish_status":"0","recid":"1343","relation_version_is_last":true,"title":["わが国企業のバランス・スコアカード導入における促進・阻害要因に関する研究 : A社のケースを通じて"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-20T07:46:42.512421+00:00"}