{"created":"2023-05-15T12:18:44.166961+00:00","id":8755,"links":{},"metadata":{"_buckets":{"deposit":"07ef4e75-d625-4896-a2f1-abfdbe8472f1"},"_deposit":{"created_by":1,"id":"8755","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8755"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008755","sets":["528:1287:1288:1299"]},"author_link":["32633","32634","32631","32630","32632","32629"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"22","bibliographicPageStart":"1","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"欧州を中心に議論されている社会的企業の判定基準を手掛かりに、NPOが生み出す社会価値を貨幣的に測定し、社会価値を評価する指標を試算することに取り組んだ。Traditionally, financial accounting records revenue and expense\nbased on present or future income and expenditure. Nonprofit organizations have not been able to accurately inform stakeholders\nof their social activities because of the limited nature of financial reporting. To address this issue we focus on social accounting methods to calculate invisible social costs and benefits using the\n‘social value’ concept. In our case study, experimental analysis of a social value statement found total inputs, including volunteer activities and out-of-pocket expenses, were five times higher than\nactual expenditure. Furthermore, findings indicate the social value statement expands social accounting methods and verifies invisible community contributions by nonprofit organizations.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32632","nameIdentifierScheme":"WEKO"}],"names":[{"name":"馬場, 英朗"}]},{"nameIdentifiers":[{"nameIdentifier":"32633","nameIdentifierScheme":"WEKO"}],"names":[{"name":"石田, 祐"}]},{"nameIdentifiers":[{"nameIdentifier":"32634","nameIdentifierScheme":"WEKO"}],"names":[{"name":"青木, 孝弘"}]}]},"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":"Baba, Hideaki"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"Ishida, Yu"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Aoki, Takahiro"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-30"}],"displaytype":"detail","filename":"KU-1100-20150300-01.pdf","filesize":[{"value":"185.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20150300-01.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8755/files/KU-1100-20150300-01.pdf"},"version_id":"8ccb1032-b329-4d9c-af2f-f74fb96ed444"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"social accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"social value statement","subitem_subject_scheme":"Other"},{"subitem_subject":"social value index","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting for volunteer contributions","subitem_subject_scheme":"Other"},{"subitem_subject":"social return on investment (SROI)","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":"Social Accounting for Nonprofit Organizations: Visualizing the Invisible Value of Social Impacts","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Social Accounting for Nonprofit Organizations: Visualizing the Invisible Value of Social Impacts"}]},"item_type_id":"10","owner":"1","path":["1299"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-01-15"},"publish_date":"2016-01-15","publish_status":"0","recid":"8755","relation_version_is_last":true,"title":["Social Accounting for Nonprofit Organizations: Visualizing the Invisible Value of Social Impacts"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:38:35.116959+00:00"}