{"created":"2023-05-15T15:31:43.485630+00:00","id":4464,"links":{},"metadata":{"_buckets":{"deposit":"c3703283-ff1c-4d85-b2a5-102aaa8bb139"},"_deposit":{"created_by":3,"id":"4464","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4464"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004464","sets":["1:11"]},"author_link":["9764","9767","9766","9765","9768","9769"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"94","bibliographicPageStart":"79","bibliographicVolumeNumber":"198","bibliographic_titles":[{"bibliographic_title":"国民経済雑誌"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"財務情報に過度に依存した経営によるさまざまな弊害が，先行研究においてしばしば指摘されてきた。この弊害に対する解決策の一つとして，業績管理システムに非財務指標を組み込むことが重要視されている。本稿では，まず，非財務指標をめぐる論点として，非財務指標が財務業績に対する先行指標になる可能性，および，戦略の実現に向けて経営者・管理者の意思決定や行動に影響を与える可能性の二つを取り上げ，非財務指標研究を業績管理システム研究の流れの上に位置づける。次に，非財務指標の可能性に関連する実証的証拠を検討する。最後に，今後の非財務指標研究の方向性を示す。","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9767","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Yasukata, Kenji"}]},{"nameIdentifiers":[{"nameIdentifier":"9768","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otomasa, Sakichi"}]},{"nameIdentifiers":[{"nameIdentifier":"9769","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Fukuda, Naoki"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神戸大学経済経営学会"}]},"item_1_source_id_11":{"attribute_name":"書誌ID（NCID）","attribute_value_mlt":[{"subitem_source_identifier":"AN00090962","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"0387-3129","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":"安酸, 建二"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"乙政, 佐吉"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"福田, 直樹"}],"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":"国民経済雑誌198(1)_79-94.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"国民経済雑誌198(1)_79-94.pdf","url":"https://barrel.repo.nii.ac.jp/record/4464/files/国民経済雑誌198(1)_79-94.pdf"},"version_id":"29e6db12-bfe9-48da-bdfe-52a693e46721"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"非財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"財務指標","subitem_subject_scheme":"Other"},{"subitem_subject":"業績管理システム","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":"非財務指標研究の回顧と展望","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"非財務指標研究の回顧と展望"},{"subitem_title":"Non-financial Performance Measures : A Review and Implications for Future Research","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["4","11"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-03-05"},"publish_date":"2013-03-05","publish_status":"0","recid":"4464","relation_version_is_last":true,"title":["非財務指標研究の回顧と展望"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-07-20T08:06:24.674989+00:00"}