{"created":"2023-05-15T12:18:45.886899+00:00","id":8794,"links":{},"metadata":{"_buckets":{"deposit":"ad6f579b-f5b2-4a9c-ba05-d00777656bbd"},"_deposit":{"created_by":1,"id":"8794","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8794"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008794","sets":["528:1287:1303"]},"author_link":["32688","32691","32689","32687","32686","32690"],"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-11","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"39","bibliographicPageStart":"27","bibliographicVolumeNumber":"26","bibliographic_titles":[{"bibliographic_title":"社会関連会計研究"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"NPO法人が公開する財務情報の信頼性が低いことが，日本で寄付が増加しない一因となっている可能性がある。本研究では，2010年7月に策定されたNPO法人会計基準に基づく財務情報が，寄付者やボランティア，職員，サービス利用者といった利害関係者が期待する情報ニーズに合致しているか実証的に検討した。その結果，当会計基準は事業費と管理費の分類方法や，ボランティア及び寄付金の使途制約に関して，概ね情報利用者のニーズに沿った財務情報を提供できると考えられる。ただし，一般と比較してNPO法人と上記のような関わりがある人の方が，事業費と管理費の区分を求めず，ボランティア評価費用の計上も期待しないなど，より簡易な会計処理を許容する可能性が示唆された点は，今後の会計基準の改善に向けた問題提起になると考える。","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32689","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]},{"nameIdentifiers":[{"nameIdentifier":"32690","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Iotake, Hiroaki"}]},{"nameIdentifiers":[{"nameIdentifier":"32691","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ishida, Yu"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本社会関連会計学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"(C) 日本社会関連会計学会:本文は日本社会関連会計学会の許諾を得て作成しています。"}]},"item_9_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13409417","subitem_source_identifier_type":"ISSN"}]},"item_9_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":"馬場, 英朗"}],"nameIdentifiers":[{},{},{}]},{"creatorNames":[{"creatorName":"五百竹, 宏明"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"石田, 祐"}],"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-1100-20141100-00.pdf","filesize":[{"value":"655.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20141100-00.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8794/files/KU-1100-20141100-00.pdf"},"version_id":"2d531723-4b94-4216-a509-1152446ef78a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"NPO法人","subitem_subject_scheme":"Other"},{"subitem_subject":"specified nonprofit corporation","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting standard","subitem_subject_scheme":"Other"},{"subitem_subject":"寄付","subitem_subject_scheme":"Other"},{"subitem_subject":"donation","subitem_subject_scheme":"Other"},{"subitem_subject":"情報ニーズ","subitem_subject_scheme":"Other"},{"subitem_subject":"information needs","subitem_subject_scheme":"Other"},{"subitem_subject":"ディスクロージャー","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"【研究論文】 NPO法人会計基準における利害関係者の情報ニーズに関する実証研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"【研究論文】 NPO法人会計基準における利害関係者の情報ニーズに関する実証研究"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-11-30"},"publish_date":"2015-11-30","publish_status":"0","recid":"8794","relation_version_is_last":true,"title":["【研究論文】 NPO法人会計基準における利害関係者の情報ニーズに関する実証研究"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:38:24.240225+00:00"}