{"created":"2023-05-18T10:24:27.937911+00:00","id":47,"links":{},"metadata":{"_buckets":{"deposit":"bb753c72-32e9-4fb2-81fb-097bb74e156b"},"_deposit":{"created_by":7,"id":"47","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"47"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000047","sets":["1:6:14"]},"author_link":["22","73"],"control_number":"47","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"84","bibliographicPageStart":"59","bibliographicVolumeNumber":"2","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":"米国におけるエンロンやワールドコムなどの企業不祥事を契機に，わが国でも企業による内部統制（internal control）の実施が法制化された．法制化の主旨は，企業情報の開示による透明性の確保にあり，特に財務報告に係る内部統制の在り方を自己評価した「内部統制報告書」を作成し，公認会計士等による監査を義務付けている．内部統制の基本的要素として「モニタリング」や「リスクの評価と対応」，あるいは「ITへの対応」といった内容が含まれているので，内部統制の整備・運用には時間とコストがかかる．しかし，企業にとっては，内部統制を実施することによって，これまで行ってきた経営上の問題点が明確になり，それら諸問題の改善に向けた経営実践の端緒になる．同時に，自社が保有している特殊技術やノウハウなどを次世代へ伝承するツールにもなる．\n\n  This study considers the impact of the legislation of an internal control on business management. Japanese companies are now obliged to follow the law, for example, by putting into effect the system of monitoring, evaluation of risks and risk management, and enhancement of information technology. Although this process costs both time and money, there would be a potential to make management problems easier to understand and thus, the company can begin to develop new management practices towards the improvement of those problems. It could also lead to an efficient system, in which they could hand down to the next generation specific skills and know-how that the company possesses.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート / Notes","subitem_description_type":"Other"}]},"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":"110008606626","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":"KJ00007170139.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"内部統制と経営管理","url":"https://togaku.repo.nii.ac.jp/record/47/files/KJ00007170139.pdf"},"version_id":"5a31aed7-87be-4201-8e40-3eed9193c901"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"内部統制と経営管理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"内部統制と経営管理","subitem_title_language":"ja"},{"subitem_title":"A Study on Internal Control and Business Management","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["14"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"47","relation_version_is_last":true,"title":["内部統制と経営管理"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:11:35.504402+00:00"}