{"created":"2023-05-15T12:24:06.154808+00:00","id":16091,"links":{},"metadata":{"_buckets":{"deposit":"f647faef-d61d-4079-91ee-d4ea723c6974"},"_deposit":{"created_by":10,"id":"16091","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"16091"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00016091","sets":["528:1287:1288:2113"]},"author_link":["39668","18275"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"13","bibliographicPageStart":"1","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Conventional management accounting can be said to be problem-solving accounting methods, in which the problems and issues facing a company are decided upon in advance. Material flow cost accounting (MFCA), on the other hand, has been used in the same way as a traditional problem-solving management accounting method, but it can be strongly argued that it is fundamentally a problem-finding method of management accounting. This paper uses case studies to discuss the usefulness of MFCA as a problem-finding management accounting technique and examine the need for further research in the development of sustainable management accounting techniques.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"39668","nameIdentifierScheme":"WEKO"}],"names":[{"name":"中嶌, 道靖"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Business and Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455","subitem_source_identifier_type":"ISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":""}],"affiliationNames":[{"affiliationName":""}]}],"creatorNames":[{"creatorName":"中嶌, 道靖","creatorNameLang":"ja"},{"creatorName":"Nakajima, Michiyasu","creatorNameLang":"en"}],"familyNames":[{"familyName":"中嶌","familyNameLang":"ja"},{"familyName":"Nakajima","familyNameLang":"en"}],"givenNames":[{"givenName":"道靖","givenNameLang":"ja"},{"givenName":"Michiyasu","givenNameLang":"en"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-11"}],"displaytype":"detail","filename":"KU-1100-20200300-01.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20200300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/16091/files/KU-1100-20200300-01.pdf"},"version_id":"7d1d463c-c7f0-48aa-8fc3-c1aeaf92768a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"problem-finding management accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"problem-solving management accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"material flow cost accounting (MFCA)","subitem_subject_scheme":"Other"},{"subitem_subject":"sustainability","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability"}]},"item_type_id":"10","owner":"10","path":["2113"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-11"},"publish_date":"2020-06-11","publish_status":"0","recid":"16091","relation_version_is_last":true,"title":["The Need of Management Accounting for Problem-Finding to develop Management Accounting for Sustainability"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-11-29T06:24:06.812093+00:00"}