{"created":"2023-07-25T09:58:18.561646+00:00","id":801,"links":{},"metadata":{"_buckets":{"deposit":"ac47af40-9709-4d89-91c6-3a9e2bc5228b"},"_deposit":{"created_by":4,"id":"801","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"801"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00000801","sets":["2:45"]},"author_link":["1640","1638"],"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　ノ　レキシテキ　ハッテン　ト　ロンリテキ　テンカイ　ケイカク　カイケイ　ﾄ　トウセイ　カイケイ　ノ　カンケイ　オ　メグッテ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1999-08-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"22","bibliographicPageStart":"1","bibliographicVolumeNumber":"19","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":"1638","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":"1640","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Management is composed of planning and control, and management accounting is composed of accounting for planning and accounting for control. It is generally said that logically planning precedes control and control succeeds planning. Accordingly, it is said that accounting for planning (AFP) precedes accounting for control (AFC). It is the logical development of management accounting. But it is also said that historically AFC (e.g., standard costing, budgetary control) emerged earlier than AFP. It is the historical development of management accounting. Why does the historical development oppose the logical development? In this paper, the author regards the historical development as the history of management accounting techniques which were put into concrete shapes. In this sense, it is true that historically AFC preceded AFP. The author also regards that AFP which were not put into concrete shapes yet underlay potentially in AFC. When AFP was put into concrete shapes, they became reality, and in this stage management accounting was completed logically. Therefore, in the completed from of management accounting, AFP precedes AFC, and it is the logical development of management accounting.","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":"1999-08-31"}],"displaytype":"detail","filename":"keizai19-02adachi.pdf","filesize":[{"value":"3.0 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai19-02adachi","url":"https://nfu.repo.nii.ac.jp/record/801/files/keizai19-02adachi.pdf"},"version_id":"ab6a1caa-df90-4ccd-814f-2d43679cc013"}]},"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":"管理会計の歴史的発展と論理的展開―計画会計と統制会計の関係をめぐって―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計の歴史的発展と論理的展開―計画会計と統制会計の関係をめぐって―"},{"subitem_title":"The Historical Development and Logical Development of Management Accounting―On the Relation between Accounting for Planning and Accounting for Control―","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["45"],"pubdate":{"attribute_name":"公開日","attribute_value":"1999-08-31"},"publish_date":"1999-08-31","publish_status":"0","recid":"801","relation_version_is_last":true,"title":["管理会計の歴史的発展と論理的展開―計画会計と統制会計の関係をめぐって―"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:46:08.990821+00:00"}