{"created":"2023-05-15T12:23:29.184680+00:00","id":15147,"links":{},"metadata":{"_buckets":{"deposit":"2448428d-dd32-41e3-bf24-23e68d38ebac"},"_deposit":{"created_by":1,"id":"15147","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"15147"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00015147","sets":["528:1287:1304:1994"]},"author_link":["37596","37597"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Shareholder Value Budgeting as a Key Tool for Strategic Management Accounting"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1997-10-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"258","bibliographicPageStart":"241","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"末政芳信教授古稀記念特集","subitem_description_type":"Other"},{"subitem_description":"本論文は平成8年度科学研究費補助金基盤研究 (C) による研究成果の一部である。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"37597","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Kosuga, Masanobu"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"attribute_name":"著者版フラグ","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":"小菅, 正伸"}],"nameIdentifiers":[{"nameIdentifier":"37596","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"90161926","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000090161926"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-02-26"}],"displaytype":"detail","filename":"KU-1100-19971025-02.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-19971025-02.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/15147/files/KU-1100-19971025-02.pdf"},"version_id":"bb261779-59cc-4baa-8bd4-5d5923eb7f42"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"株主価値志向の予算管理 : 伝統的管理会計から戦略管理会計への転換を目指して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"株主価値志向の予算管理 : 伝統的管理会計から戦略管理会計への転換を目指して"}]},"item_type_id":"10","owner":"1","path":["1994"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-02-26"},"publish_date":"2020-02-26","publish_status":"0","recid":"15147","relation_version_is_last":true,"title":["株主価値志向の予算管理 : 伝統的管理会計から戦略管理会計への転換を目指して"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-17T02:41:50.832230+00:00"}