{"created":"2025-02-12T02:08:50.326975+00:00","id":2000965,"links":{},"metadata":{"_buckets":{"deposit":"7d9a4cef-03e0-4e6d-94a1-2a98a10a18be"},"_deposit":{"created_by":10,"id":"2000965","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000965"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:02000965","sets":["27:32:706:707:1739325475325"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-12-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"40","bibliographicPageStart":"29","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル","bibliographic_titleLang":"ja"},{"bibliographic_title":"Senshu Management Journal","bibliographic_titleLang":"en"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"岩田, 弘尚","creatorNameLang":"ja","creatorNameType":"Personal"},{"creatorName":"Iwata, Hironao","creatorNameLang":"en","creatorNameType":"Personal"}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿では,わが国におけるサブスクリプション・ビジネスのKPIの開示実態を調査し,海外の先行研究と比較した。その結果,海外ではMRR/ARR(月間・年間定期収益)が重視されていたが,わが国ではMRR/ARRの構成要素となる契約数とARPU開示が特に重視されていることが明らかになった。また,複数のKPIを組み合わせて開示するユニークな企業の存在も認められた。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This paper surveys the disclosure practices of KPIs in Japan's subscription businesses, comparing them with prior international surveys. The results reveal that while MRR/ARR is prioritized overseas, Japanese companies tend to emphasize the disclosure of contract numbers and ARPU, which are components of MRR/ARR. Additionally, some unique companies were identified that disclose a combination of multiple KPIs.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/0002000965","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学経営研究所","subitem_publisher_language":"ja"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251","subitem_source_identifier_type":"PISSN"}]},"item_10002_source_id_29":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12562863","subitem_source_identifier_type":"NCID"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"3043_0142_05.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://senshu-u.repo.nii.ac.jp/record/2000965/files/3043_0142_05.pdf"},"version_id":"52adb077-8f57-4eb7-92a5-9f5645541503"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"サブスクリプション・ビジネス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"KPI","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"業績評価尺度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"開示","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"subscription business","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"KPI","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"performance measurements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"management accounting","subitem_subject_language":"en","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":"わが国におけるサブスクリプション・ビジネスのKPIの開示に関する実態調査報告","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国におけるサブスクリプション・ビジネスのKPIの開示に関する実態調査報告","subitem_title_language":"ja"},{"subitem_title":"Disclosure Practices of Key Performance Indicators in Subscription Business","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1739325475325"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-02-12"},"publish_date":"2025-02-12","publish_status":"0","recid":"2000965","relation_version_is_last":true,"title":["わが国におけるサブスクリプション・ビジネスのKPIの開示に関する実態調査報告"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2025-02-12T02:55:37.571291+00:00"}