{"created":"2025-03-18T02:06:10.647259+00:00","id":2002511,"links":{},"metadata":{"_buckets":{"deposit":"028447c7-24e3-4173-91da-c94b830c56ab"},"_deposit":{"created_by":49,"id":"2002511","owner":"49","owners":[49],"pid":{"revision_id":0,"type":"depid","value":"2002511"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:02002511","sets":["528:1287:1288:1742190811892"]},"author_link":["17461","39703","39704"],"control_number":"2002511","item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce","bibliographic_titleLang":"en"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Although public sector accounting standards were standardized in 2016 and almost all local governments in Japan prepare financial statements based on double-entry bookkeeping and accrual accounting, some argue that public sector accounting information remains unused. However, no organization can be properly managed without accounting information and the fact that public sector accounting information is not being put to use suggests that public sector decision-making methods may be ineffective. This raises the following question: How to maintain and renew public facilities against a backdrop of severe financial constraints and declining population? It is necessary to prioritize the management of public facilities by considering social and economic values, such as service unit costs and life cycle costs. This study examines a multilateral evaluation framework for public facilities using public sector accounting information.","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"JSPS grants-inaid for scientific research : KAKENHI 22K01804","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_10_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.32286/0002002511","subitem_identifier_reg_type":"JaLC"}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Business and Commerce, Kansai University","subitem_publisher_language":"en"}]},"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":"PISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_language":"en","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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Baba, Hideaki","creatorNameLang":"en"},{"creatorName":"馬場, 英朗","creatorNameLang":"ja"}],"familyNames":[{"familyName":"馬場","familyNameLang":"ja"},{"familyName":"Baba","familyNameLang":"en"}],"givenNames":[{"givenName":"英朗","givenNameLang":"ja"},{"givenName":"Hideaki","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"17461","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"20555247","nameIdentifierScheme":"e-Rad_Researcher","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000020555247"},{"nameIdentifier":"0000-0002-0169-2067","nameIdentifierScheme":"ORCID iD","nameIdentifierURI":"https://orcid.org/0000-0002-0169-2067"}]},{"creatorNames":[{"creatorName":"Minoda,Kenji","creatorNameLang":"en"},{"creatorName":"蓑田, 謙司","creatorNameLang":"ja"}]},{"creatorNames":[{"creatorName":"Yokota, Shinichi","creatorNameLang":"en"},{"creatorName":"横田, 慎一","creatorNameLang":"ja"}],"familyNames":[{"familyName":"横田","familyNameLang":"ja"},{"familyName":"Yokota","familyNameLang":"en"}],"givenNames":[{"givenName":"慎一","givenNameLang":"ja"},{"givenName":"Shinichi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"39703","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Hokimoto, Kaoru","creatorNameLang":"en"},{"creatorName":"保木本, 薫","creatorNameLang":"ja"}],"familyNames":[{"familyName":"保木本","familyNameLang":"ja"},{"familyName":"Hokimoto","familyNameLang":"en"}],"givenNames":[{"givenName":"薫","givenNameLang":"ja"},{"givenName":"Kaoru","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"39704","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-03-18"}],"displaytype":"detail","filename":"KU-1100-20250300-01.pdf","filesize":[{"value":"658 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://kansai-u.repo.nii.ac.jp/record/2002511/files/KU-1100-20250300-01.pdf"},"version_id":"6724f48c-fac5-4329-a8cb-f8204264dc0e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"public facility management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"local government accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial and non-financial information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"capital improvement plan","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_language":"en","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":"A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information","subitem_title_language":"en"}]},"item_type_id":"10","owner":"49","path":["1742190811892"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-03-18"},"publish_date":"2025-03-18","publish_status":"0","recid":"2002511","relation_version_is_last":true,"title":["A Framework for Economic, Social, and Technical Valuation of Public Facilities : Multilateral Evaluation Using Public Sector Accounting Information"],"weko_creator_id":"49","weko_shared_id":-1},"updated":"2025-03-18T03:15:36.348144+00:00"}