{"created":"2025-04-18T05:54:49.070308+00:00","id":2001193,"links":{},"metadata":{"_buckets":{"deposit":"e611e384-86c2-41ae-856a-1c8a7fe30e78"},"_deposit":{"created_by":10,"id":"2001193","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2001193"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:02001193","sets":["27:83:180:224:1744954357651"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-01-20","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"60","bibliographicPageStart":"37","bibliographicVolumeNumber":"120","bibliographic_titles":[{"bibliographic_title":"専修商学論集","bibliographic_titleLang":"ja"}]}]},"item_10002_creator_2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"谷守, 正行","creatorNameLang":"ja","creatorNameType":"Personal"},{"creatorName":"Tanimori, 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Service)管理会計と銀行管理会計の統合化の実現,および銀行ポストABCの経営への適合性を明らかにした。これらはいずれも銀行DXの最前線であるデジタルバンクの実践や企画のなかで明らかとなった管理会計の要件であるから,管理会計DXであることは間違いない。とくに,デジタルバンクにおける管理会計では,顧客価値を中心としたマネジメントとマーケティングのハイブリッド化が求められることが明らかとなった。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/0002001193","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_26":{"attribute_name":"公開者","attribute_value_mlt":[{"subitem_publisher":"専修大学学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0386-5819","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":"AN0013244X","subitem_source_identifier_type":"NCID"}]},"item_10002_title_1":{"attribute_name":"別言語のタイトル","attribute_value_mlt":[{"subitem_title":"Research on Digital Transformation in Management Accounting : Field Research on Digital Bank Management Accounting","subitem_title_language":"en"}]},"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":"1041_0120_08.pdf","filesize":[{"value":"3.1 MB"}],"format":"application/pdf","license_note":"著作権法の規定の範囲（私的利用、引用など）を超えて利用する場合には、著作権者の許諾が必要です。","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://senshu-u.repo.nii.ac.jp/record/2001193/files/1041_0120_08.pdf"},"version_id":"aff7b84d-82a5-46b8-ac99-ccd6f1ab55eb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"銀行管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"銀行ポストABC(activity-based costing)","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"デジタルバンク","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"デジタル・トランスフォーメーション(DX)","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"SaaS(Software as a Service)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"デジタル・プラットフォーム","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"バランスト・スコアカード(BSC)","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"サブスクリプション","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"管理会計デジタル・トランスフォーメーションの研究 : デジタルバンク管理会計のフィールド・リサーチ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計デジタル・トランスフォーメーションの研究 : 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