{"created":"2023-07-25T10:32:36.989282+00:00","id":6646,"links":{},"metadata":{"_buckets":{"deposit":"cb631afc-c4ee-4f62-9fef-18b55658ba7a"},"_deposit":{"created_by":1,"id":"6646","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"6646"},"status":"published"},"_oai":{"id":"oai:senshu-u.repo.nii.ac.jp:00006646","sets":["27:32:706:707:718"]},"author_link":["2586"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"41","bibliographicPageStart":"27","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"専修マネジメント・ジャーナル"},{"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"}],"nameIdentifiers":[{}]}]},"item_10002_description_25":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿の目的は,質問票調査によって地方自治体における公会計情報および行政評価情報の活用の目的とその効果を把握することである。本調査の結果,(1)公会計情報の主な活用目的はアカウンタビリティの解除であること,および(2)行政評価情報の主な活用目的はアカウンタビリティの解除に加えて事務事業の効率化というマネジメント・コントロールにあることが明らかにされた。","subitem_description_type":"Other"},{"subitem_description":"This paper describes the results of questionnaire surveys on accounting information for management control in Japanese local governments. The survey shows that public accounting information is used for discharging accountability and performance evaluation information is used for management control.","subitem_description_type":"Other"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34360/00006640","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"}]},"item_10002_source_id_28":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-9251","subitem_source_identifier_type":"ISSN"}]},"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_title_1":{"attribute_name":"別言語のタイトル(英)","attribute_value_mlt":[{"subitem_title":"The Results of Survey on Accounting Information for Management Control in Japanese Local Governments"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-02-27"}],"displaytype":"detail","filename":"3043_0062_05.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"3043_0062_05.pdf","url":"https://senshu-u.repo.nii.ac.jp/record/6646/files/3043_0062_05.pdf"},"version_id":"b3012d00-a164-43da-8310-2f1e6009f9fc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"地方自治体","subitem_subject_scheme":"Other"},{"subitem_subject":"公会計","subitem_subject_scheme":"Other"},{"subitem_subject":"行政評価","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"マネジメント・コントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"Hironao","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Iwata","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Japanese local government","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"performance evaluation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"management control","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":"＜資料＞地方自治体における会計情報の活用とその効果 : 質問票調査の結果報告","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"＜資料＞地方自治体における会計情報の活用とその効果 : 質問票調査の結果報告"}]},"item_type_id":"10002","owner":"1","path":["718"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-27"},"publish_date":"2017-02-27","publish_status":"0","recid":"6646","relation_version_is_last":true,"title":["＜資料＞地方自治体における会計情報の活用とその効果 : 質問票調査の結果報告"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-07-25T12:56:00.579425+00:00"}