{"created":"2023-05-15T15:31:13.890394+00:00","id":3856,"links":{},"metadata":{"_buckets":{"deposit":"34837c1d-da97-4270-9d39-8f0f02698b44"},"_deposit":{"created_by":3,"id":"3856","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3856"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00003856","sets":["1:11"]},"author_link":["8258","8257","8255","8256"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"原価計算研究"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本稿の目的は，わが国企業におけるバランス・\nスコアカード(BSC)実践の決定要因を明示することである。質問票調査および公表財務データを通じて実証的に検証した結果として，内部コミュニケーションの必要性および、非財務的指標の有用性が高まる状況で，方針管理に加えてBSCが実践されること，および，方針管理の実践とBSCの実践が相互に補完的であることを示した。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"8257","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otomasa, Sakichi"}]},{"nameIdentifiers":[{"nameIdentifier":"8258","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kajiwara, Takehisa"}]}]},"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","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":[{}]},{"creatorNames":[{"creatorName":"梶原, 武久"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-01-26"}],"displaytype":"detail","filename":"原価計研33(2)_1-13.pdf","filesize":[{"value":"890.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"原価計研33(2)_1-13.pdf","url":"https://barrel.repo.nii.ac.jp/record/3856/files/原価計研33(2)_1-13.pdf"},"version_id":"ee28f579-8684-4033-9dde-f224fc35b5ef"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"バランス・スコアカード","subitem_subject_scheme":"Other"},{"subitem_subject":"導入研究","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","subitem_subject_scheme":"Other"},{"subitem_subject":"コンティンジェンシー理論","subitem_subject_scheme":"Other"},{"subitem_subject":"エイジェンシー理論","subitem_subject_scheme":"Other"},{"subitem_subject":"方針管理","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":"バランス・スコアカード実践の決定要因に関する研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"バランス・スコアカード実践の決定要因に関する研究"},{"subitem_title":"Empirical Analysis of Determinats of the Adoption of Balanced Scorecard","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-01-25"},"publish_date":"2011-01-25","publish_status":"0","recid":"3856","relation_version_is_last":true,"title":["バランス・スコアカード実践の決定要因に関する研究"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-20T07:53:14.265565+00:00"}