{"created":"2023-05-15T15:31:24.492363+00:00","id":4096,"links":{},"metadata":{"_buckets":{"deposit":"f0373be8-d7ac-494e-bc7e-a1939bf00656"},"_deposit":{"created_by":3,"id":"4096","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4096"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004096","sets":["1:11"]},"author_link":["8826","8824","8823","8825"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"50","bibliographicPageStart":"38","bibliographicVolumeNumber":"35","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，BSCの効果に関する経験的な証拠の提示を目的として，わが国企業におけるBSCと財務業績との関係を定量的データセットに基づいて実証的に検証した。分析結果として， BSCは財務業績に対して，直接的にはマイナスの効果をもつと同時に，無形資産への投資を通して間接的にプラスの影響を与えていることを明らかにしている。また，具体的な状況設定として品質管理活動を取り上げた上で，BSCが無形資産の蓄積を通じて財務業績に貢献するメカニズムをさらに詳細に検討した。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"8825","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otomasa, Sakichi"}]},{"nameIdentifiers":[{"nameIdentifier":"8826","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":[{"nameIdentifier":"8823","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"梶原, 武久"}],"nameIdentifiers":[{"nameIdentifier":"8824","nameIdentifierScheme":"WEKO"}]}]},"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35(2)_38-50.pdf","filesize":[{"value":"815.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"原価計研35(2)_38-50.pdf","url":"https://barrel.repo.nii.ac.jp/record/4096/files/原価計研35(2)_38-50.pdf"},"version_id":"08049c7e-1db6-411e-aacb-217b8725adc7"}]},"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":"成果研究","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","subitem_subject_scheme":"Other"},{"subitem_subject":"品質管理活動","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":"わが国製造企業におけるバランス・スコアカードの効果に関する実証的研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国製造企業におけるバランス・スコアカードの効果に関する実証的研究"},{"subitem_title":"Empirical Analysis of the Effect of Balanced Scorecard Implementation in Japanese Manufactures","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-12-12"},"publish_date":"2011-12-12","publish_status":"0","recid":"4096","relation_version_is_last":true,"title":["わが国製造企業におけるバランス・スコアカードの効果に関する実証的研究"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-20T07:53:04.090190+00:00"}