{"created":"2023-07-25T09:59:25.035689+00:00","id":2309,"links":{},"metadata":{"_buckets":{"deposit":"54746aa8-a291-4a11-a50d-25c062586a42"},"_deposit":{"created_by":4,"id":"2309","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"2309"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00002309","sets":["2:185"]},"author_link":["4826","4824"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カンリ　カイケイ　ニオケル　ヒザイム　ジョウホウ　ノ　イチ　ト　イミ　カイケイテキ　ヒザイム　ジョウホウ　ト　ヒカイケイテキ　ヒザイム　ジョウホウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"27","bibliographicPageStart":"1","bibliographicVolumeNumber":"50","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"足立, 浩"},{"creatorName":"アダチ, ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"4824","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Adachi, Hiroshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"4826","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"近年の管理会計論においてはいわゆる非財務情報を管理会計情報すなわち会計情報の一種・一形態として位置づける傾向が窺われるが， 非財務情報がどのような意味内容において会計情報たりうるかについては必ずしも厳密には論じられていない． そうした状況に鑑み， 本稿では， 会計情報が会計情報たりうる所以 （根拠） は情報一般を会計情報として特殊化させる会計の本質的要件―端的には会計概念・会計方法―にこそあり， それによる媒介・規定を不可欠とすること， それに照らせば非財務情報には会計的非財務情報と非会計的非財務情報とがあること， 管理実践においては会計情報・非会計情報， 財務情報・非財務情報のいかんを問わず有用な情報はすべて活用されるのが当然であるが， 管理会計論ないし会計学という学問的追究の領域ではそれに関わらず， 会計情報・非会計情報についての論理的・概念論的追究が求められることを明らかにする．","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本福祉大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-03-31"}],"displaytype":"detail","filename":"keizai50-02adachi.pdf","filesize":[{"value":"188.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai50-02adachi","url":"https://nfu.repo.nii.ac.jp/record/2309/files/keizai50-02adachi.pdf"},"version_id":"09776f43-6a87-4ee1-ac3c-e730d5de84f9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計情報，非会計情報，管理情報，会計的非財務情報，非会計的非財務情報","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":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"管理会計における非財務情報の位置と意味─会計的非財務情報と非会計的非財務情報─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計における非財務情報の位置と意味─会計的非財務情報と非会計的非財務情報─"},{"subitem_title":"The Position and Meaning of Non-financial Information in Management Accounting","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["185"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-31"},"publish_date":"2015-03-31","publish_status":"0","recid":"2309","relation_version_is_last":true,"title":["管理会計における非財務情報の位置と意味─会計的非財務情報と非会計的非財務情報─"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:51:25.225585+00:00"}