{"created":"2023-05-18T10:24:26.442654+00:00","id":17,"links":{},"metadata":{"_buckets":{"deposit":"09f33e5c-0a4c-4c3f-9f2e-9e17e2ac7323"},"_deposit":{"created_by":7,"id":"17","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"17"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000017","sets":["1:6:8"]},"author_link":["22","23"],"control_number":"17","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"120","bibliographicPageStart":"88","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University, business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"日本経済の長期低迷が続くなか，国際会計基準の導入による会計制度の変更は，企業業績の測定や企業評価といった問題に対し，様々な影響を与えている．近年注目されているバランスト・スコアカードは，当初，業績測定システムと見做されていたが，企業変革を含めた総合的な戦略経営システムとして機能させることができる．また，バランスト・スコアカードにおける業績評価指標には，財務的指標と非財務的指標がある．特に，中心となる財務的指標には，いわゆる伝統的財務会計モデルを基礎にした指標が多い．このような業績評価指標と企業価値評価に利用されるキャッシュ・フローを中心とした諸指標との整合性，戦略経営に必要な管理会計情報の有効活用とシステムの効果的運用のあり方，あるいは実務的有用性などといった諸問題については，さらなる検討が必要である．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110008606427","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-03-31"}],"displaytype":"detail","filename":"KJ00007166879.pdf","filesize":[{"value":"3.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"バランスト・スコアカードにおける業績評価指標","url":"https://togaku.repo.nii.ac.jp/record/17/files/KJ00007166879.pdf"},"version_id":"24be9346-578c-4c2c-8dc6-e181b2b1c63e"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"バランスト・スコアカードにおける業績評価指標","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"バランスト・スコアカードにおける業績評価指標","subitem_title_language":"ja"},{"subitem_title":"Measurement of Performance Evaluation in \"Balanced Scorecard\"","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["8"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"17","relation_version_is_last":true,"title":["バランスト・スコアカードにおける業績評価指標"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:12:36.716925+00:00"}