{"created":"2023-06-20T14:35:09.609852+00:00","id":6756,"links":{},"metadata":{"_buckets":{"deposit":"1374d03f-55e9-41ad-a731-fdb676433749"},"_deposit":{"created_by":19,"id":"6756","owners":[19],"pid":{"revision_id":0,"type":"depid","value":"6756"},"status":"published"},"_oai":{"id":"oai:u-hyogo.repo.nii.ac.jp:00006756","sets":["244:231:2023:2025"]},"author_link":["9436"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"90","bibliographicPageStart":"65","bibliographicVolumeNumber":"74","bibliographic_titles":[{"bibliographic_title":"商大論集"},{"bibliographic_title":"Journal of University of Hyogo","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"原価計算は恣意的なものである。正確な計算が可能であるとしても，原価計算は正確であればあるほどよいとは必ずしもいえない。理論上，正確な計算方法でも，費用対効果からみて実務では使用されないことがある。また，コスト・ビヘイビアを忠実に写像するという機能よりも，人間の行動に影響を与えるという機能の方を重視する場合がある。原価計算システムを構築する場合に両者を区別する必要がある。また、影響システムの意味は多様であり、管理会計の創発的役割に注目したい。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"兵庫県立大学神戸商科キャンパス学術研究会"},{"subitem_publisher":"兵庫県立大学政策科学研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00115407 ","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02862174","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"頼, 誠"},{"creatorName":"ヨリ, マコト","creatorNameLang":"ja-Kana"},{"creatorName":"Yori, makoto","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"9436","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"70191674  ","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=70191674  "}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-03"}],"displaytype":"detail","filename":"The SHODAI RONSHU_04_Makoto Yori.pdf","filesize":[{"value":"807.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"The SHODAI RONSHU_04_Makoto Yori","url":"https://u-hyogo.repo.nii.ac.jp/record/6756/files/The SHODAI RONSHU_04_Makoto Yori.pdf"},"version_id":"a47b081f-534d-4489-9c94-c16628afff92"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"間接費の配賦","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"影響システム","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"行動作用因","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"マネジメント・システム","subitem_subject_scheme":"Other"},{"subitem_subject_scheme":"Other"},{"subitem_subject":"原価企画","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":"原価計算の恣意性と限界","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価計算の恣意性と限界"},{"subitem_title":"The Arbitrariness and limitations of Cost Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"19","path":["2025"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-03"},"publish_date":"2023-02-03","publish_status":"0","recid":"6756","relation_version_is_last":true,"title":["原価計算の恣意性と限界"],"weko_creator_id":"19","weko_shared_id":-1},"updated":"2023-06-20T14:53:38.908421+00:00"}