{"created":"2023-05-15T12:18:42.794729+00:00","id":8723,"links":{},"metadata":{"_buckets":{"deposit":"f279a3c0-91c6-48e9-8d5c-b91b65be9289"},"_deposit":{"created_by":1,"id":"8723","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8723"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008723","sets":["528:1287:1288:1291"]},"author_link":["17280","17279"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"22","bibliographicPageStart":"1","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Advanced enterprises which promote Sustainable Management positively emphasize to attain simultaneously both of the enhancement of corporate profits and the reduction of environmental impact. The management tool which attains them simultaneously is Environmental Management Accounting. One of the concrete tools is Material Flow Cost Accounting (MFCA). MFCA has brought a great result as Environmental Management Accounting to enterprises whose objective has been the pursuit of profit. Firstly, this paper states what sort of usefulness by manufacturing form MFCA has. Secondly, it explains how MFCA functions as Environmental Management Accounting and what sort of possibilities MFCA has as Management Accounting which contributes to corporate profits.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17280","nameIdentifierScheme":"WEKO"}],"names":[{"name":"中嶌, 道靖"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of 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":[{"creatorNames":[{"creatorName":"Nakajima, Michiyasu"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100RB-20060300-01.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100RB-20060300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8723/files/KU-1100RB-20060300-01.pdf"},"version_id":"a9906ccb-7e5f-4cb5-878d-d9b1dbfedf2d"}]},"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"},{"subitem_subject":"Environmental Management Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Material Flow Cost Accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Production Management","subitem_subject_scheme":"Other"},{"subitem_subject":"Sustainable Management","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 New Management Accounting Field Established by Material Flow Cost Accounting (MFCA)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA)"}]},"item_type_id":"10","owner":"1","path":["1291"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-08"},"publish_date":"2018-02-08","publish_status":"0","recid":"8723","relation_version_is_last":true,"title":["The New Management Accounting Field Established by Material Flow Cost Accounting (MFCA)"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:48:15.299582+00:00"}