{"created":"2023-05-15T12:18:46.244754+00:00","id":8802,"links":{},"metadata":{"_buckets":{"deposit":"1f9689ac-0d55-4887-bff5-cffb592057a3"},"_deposit":{"created_by":1,"id":"8802","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8802"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008802","sets":["528:1287:1303"]},"author_link":["32713","32711","32710","32712"],"item_9_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-07","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"135","bibliographicPageStart":"119","bibliographicVolumeNumber":"12","bibliographic_titles":[{"bibliographic_title":"非営利法人研究学会誌"}]}]},"item_9_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"社会的企業に対する国際的な関心と期待が高まるなか、これらの組織が生み出す社会価値の測定や評価の方法が課題となっている。本稿では、社会的企業の評価ツールとして欧米で検討されているSocial Return on Investmentアプローチなども踏まえながら、日本の社会的企業の実状に合わせたソーシャル・アカウンティングの手法を検討する。その１つの試みとして、地域福祉事業を実施する２つのNPO法人と１つの有限会社の財務諸表を活用して社会価値計算書を作成し、地域社会貢献度・制度資金依存度・有償性・ボランティア貢献度・効率性を測定する社会価値指標の試算を行った。その結果、一定の限界はあるものの、これらの社会的企業が生み出した見えない社会価値を金額的に示すことができ、組織形態や収入規模の違いを超えて社会性を比較することが可能となった。ただし、これらの指標の望ましい水準はいまだ明らかになっておらず、今後ケース・スタディを積み上げて、信頼性のある社会的企業の評価手法を探りたい。","subitem_description_type":"Other"}]},"item_9_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"32712","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Aoki, Takahiro"}]},{"nameIdentifiers":[{"nameIdentifier":"32713","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Baba, Hideaki"}]}]},"item_9_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"非営利法人研究学会"}]},"item_9_rights_13":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"(C) 非営利法人研究学会：このデータは非営利法人研究学会の許諾を得て作成しています。"}]},"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":"青木, 孝弘"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"馬場, 英朗"}],"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-1100-20100700-10.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20100700-10.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8802/files/KU-1100-20100700-10.pdf"},"version_id":"f22ecd6e-6a3d-457e-a9a7-d4ecc5fbe38b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ソーシャル・アカウンティング","subitem_subject_scheme":"Other"},{"subitem_subject":"ボランティア会計","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的企業","subitem_subject_scheme":"Other"},{"subitem_subject":"社会価値","subitem_subject_scheme":"Other"},{"subitem_subject":"計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"社会価値指標","subitem_subject_scheme":"Other"},{"subitem_subject":"ソーシャル・ビジネス","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":"社会的企業のソーシャル・アカウンティング : 地域福祉事業の事例から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会的企業のソーシャル・アカウンティング : 地域福祉事業の事例から"}]},"item_type_id":"9","owner":"1","path":["1303"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-12"},"publish_date":"2013-06-12","publish_status":"0","recid":"8802","relation_version_is_last":true,"title":["社会的企業のソーシャル・アカウンティング : 地域福祉事業の事例から"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T13:37:59.425364+00:00"}