{"created":"2023-07-25T09:58:21.265208+00:00","id":856,"links":{},"metadata":{"_buckets":{"deposit":"f4680706-c466-44f9-9eeb-8a34df572e13"},"_deposit":{"created_by":4,"id":"856","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"856"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00000856","sets":["2:50"]},"author_link":["1757","1755"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カンキョウ　カンリ　カイケイ　ノ　ショキノウ　リョウイキ　ソシオ　マネジメント　アカウンティング　シロン　2"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-01-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"72","bibliographicPageStart":"41","bibliographicVolumeNumber":"24","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":"1755","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":"1757","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"In Japan the environmental accounting for external reporting has been considerably developed partly because of the guideline by the Department of Environment. But the environmental accounting for internal management control, that is environmental management accounting,is said to be second to those of the U.S.A. and European countries. At the early stage of developing environmental management accounting in Japan it is useful to study the American and European cases. This paper examines some of the American examples especially in the areas of investment analysis, cost management and profitability appraisal of products and tries to make clear the positive social nature and the background of environmental 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":"2002-01-31"}],"displaytype":"detail","filename":"keizai24-08adachi.pdf","filesize":[{"value":"649.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai24-08adachi","url":"https://nfu.repo.nii.ac.jp/record/856/files/keizai24-08adachi.pdf"},"version_id":"ee897728-0f2b-4983-9f15-7cd653338538"}]},"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":"環境管理会計の諸機能領域―ソシオ‐マネジメント・アカウンティング試論（2）―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"環境管理会計の諸機能領域―ソシオ‐マネジメント・アカウンティング試論（2）―"},{"subitem_title":"Some Functional Areas of Environmental Management Accounting","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["50"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-01-31"},"publish_date":"2002-01-31","publish_status":"0","recid":"856","relation_version_is_last":true,"title":["環境管理会計の諸機能領域―ソシオ‐マネジメント・アカウンティング試論（2）―"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:46:37.099616+00:00"}