{"created":"2023-05-15T15:31:51.861833+00:00","id":4617,"links":{},"metadata":{"_buckets":{"deposit":"2c3d63df-d241-45ef-95f9-6e835aad91c0"},"_deposit":{"created_by":17,"id":"4617","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"4617"},"status":"published"},"_oai":{"id":"oai:barrel.repo.nii.ac.jp:00004617","sets":["1:11","4"]},"author_link":["226","243","225","242"],"item_1_biblio_info_5":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"124","bibliographicPageStart":"112","bibliographicVolumeNumber":"13","bibliographic_titles":[{"bibliographic_title":"JAA会計プログレス","bibliographic_titleLang":"ja"},{"bibliographic_title":"Accounting progress","bibliographic_titleLang":"en"}]}]},"item_1_description_18":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では,バランスト・スコアカード研究の蓄積状況を明らかにするために,わが国主要会計雑誌,欧米主要会計学術雑誌,欧米主要会計実務雑誌に掲載されたバランスト・スコアカードに関する研究を対象として文献分析を行う。具体的には,論文数のトレンド,研究内容,理論ベース,研究方法,研究サイトの5つの観点からわが国のバランスト・スコアカード研究の現状を検討する。また,主要欧米会計雑誌との比較を通じた文献分析結果から,わが国のバランスト・スコアカード研究を発展させる可能性を有する研究の方向性として,実践的考察に基づいた一般化可能な研究の推進,および, BSC実践のさらなる観察の2点を提示する。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"familyNames":[{"familyName":"Otomasa","familyNameLang":"en"}],"givenNames":[{"givenName":"Sakichi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"226","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otomasa, Sakichi","nameLang":"en"}]},{"familyNames":[{"familyName":"Kawai","familyNameLang":"en"}],"givenNames":[{"givenName":"Takaharu","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"243","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kawai, Takaharu","nameLang":"en"}]}]},"item_1_publisher_6":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本会計研究学会","subitem_publisher_language":"ja"}]},"item_1_source_id_11":{"attribute_name":"書誌ID(NCID)","attribute_value_mlt":[{"subitem_source_identifier":"AA11552842","subitem_source_identifier_type":"NCID"}]},"item_1_source_id_7":{"attribute_name":"ISSN / EISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189-6321","subitem_source_identifier_type":"PISSN"}]},"item_1_subject_16":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_language":"ja","subitem_subject_scheme":"NDC"}]},"item_1_subject_17":{"attribute_name":"NIIサブジェクト","attribute_value_mlt":[{"subitem_subject":"経済学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ビジネス・経営・産業","subitem_subject_language":"ja","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","creatorNameLang":"ja","creatorNameType":"Personal"}],"familyNames":[{"familyName":"乙政","familyNameLang":"ja"}],"givenNames":[{"givenName":"佐吉","givenNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"225","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"河合, 隆治","creatorNameLang":"ja","creatorNameType":"Personal"}],"familyNames":[{"familyName":"河合","familyNameLang":"ja"}],"givenNames":[{"givenName":"隆治","givenNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"242","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":"会計プログレス2012(13)_112-124.pdf","filesize":[{"value":"600.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"会計プログレス2012(13)_112-124.pdf","url":"https://barrel.repo.nii.ac.jp/record/4617/files/会計プログレス2012(13)_112-124.pdf"},"version_id":"5427a0b0-8234-41a4-9d66-5092759d774f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"書誌学的研究","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"バランスト・スコアカード研究","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"研究トレンド・内容","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"理論・研究方法論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"研究サイト","subitem_subject_language":"ja","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":"わが国バランスト・スコアカード研究に関する文献分析 - 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