{"_buckets": {"deposit": "4bf5ca6d-2f6f-4c4b-bc47-3cbd10cbc083"}, "_deposit": {"created_by": 5, "id": "810", "owners": [5], "pid": {"revision_id": 0, "type": "depid", "value": "810"}, "status": "published"}, "_oai": {"id": "oai:ipu.repo.nii.ac.jp:00000810", "sets": ["62"]}, "author_link": ["4915", "4916", "4917", "4918"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2022-03-31", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "74", "bibliographicPageStart": "65", "bibliographicVolumeNumber": "20", "bibliographic_titles": [{"bibliographic_title": "環太平洋大学研究紀要", "bibliographic_titleLang": "ja"}, {"bibliographic_title": "BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY", "bibliographic_titleLang": "en"}]}]}, "item_10002_description_26": {"attribute_name": "抄録(別言語)", "attribute_value_mlt": [{"subitem_description": "In recent years, the field of management accounting research has expanded. The literature includes discussions on research methodologies and approaches. This literature review surveys management accounting research from 2000 to 2010. The results clarify the state of management accounting research during this decade. Further research is necessary, to construct and verify management accounting theory in Japan. Also, for North America, this review suggests a need for hypothesis-testing with high internal validity. However, from a general perspective, the study recognizes the diversity of research methods.", "subitem_description_language": "en", "subitem_description_type": "Other"}]}, "item_10002_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "近年では，管理会計研究の領域が広がり，管理会計研究はどのようになっているだろうかといった研究方法論やアプローチを取り扱った議論が見られるようになっている。本研究の目的は，文献レビューを通じて2000年以降の管理会計研究の動向を明らかにすることである。本研究の成果は，管理会計研究の現状を明らかにしたことである。わが国においては，管理会計理論の構築のために，理論の検証を行う研究も必要になるであろう。今回のレビューから，北米で通用する管理会計研究のためには，リサーチ・クエスチョンを明確にした内部妥当性が高い仮説検証型の研究の必要性が示唆されたのであった。 ただし，管理会計研究全般からいえば，研究方法の多様性は認められるべきであろう。", "subitem_description_language": "ja", "subitem_description_type": "Abstract"}]}, "item_10002_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.24767/00000792", "subitem_identifier_reg_type": "JaLC"}]}, "item_10002_publisher_24": {"attribute_name": "出版者（英）", "attribute_value_mlt": [{"subitem_publisher": "INTERNATIONAL PACIFIC UNIVERSITY"}]}, "item_10002_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "環太平洋大学", "subitem_publisher_language": "ja"}]}, "item_10002_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AA1230704X", "subitem_source_identifier_type": "NCID"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "1882-479X", "subitem_source_identifier_type": "ISSN"}]}, "item_10002_subject_21": {"attribute_name": "日本十進分類法", "attribute_value_mlt": [{"subitem_subject": "330", "subitem_subject_scheme": "NDC"}]}, "item_10002_version_type_20": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "手嶋, 竜二", "creatorNameLang": "ja"}, {"creatorName": "テシマ, リュウジ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "4915", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "金川, 一夫", "creatorNameLang": "en"}, {"creatorName": "カネカワ, カズオ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "4916", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "TESHIMA, Ryuji", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "4917", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KANEKAWA, Kazuo", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "4918", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2022-04-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "09_手嶋竜二_20号.pdf", "filesize": [{"value": "728.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 728500.0, "url": {"label": "09_手嶋竜二_20号", "url": "https://ipu.repo.nii.ac.jp/record/810/files/09_手嶋竜二_20号.pdf"}, "version_id": "bde90647-d889-4b84-99fb-77f2bf2b8104"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "管理会計研究", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "研究方法", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "文献レビュー", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "動向", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Zimmerman論争", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Management accounting research", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "research methods", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "literature reviews", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "trend", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Zimmerman’s Contentious", "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": "わが国における管理会計研究の動向 ― 2000年～2010年 ―", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "わが国における管理会計研究の動向 ― 2000年～2010年 ―", "subitem_title_language": "ja"}, {"subitem_title": "Trends in Management Accounting Research in Japan: From 2000 to 2010", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "5", "path": ["62"], "permalink_uri": "https://doi.org/10.24767/00000792", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2022-04-20"}, "publish_date": "2022-04-20", "publish_status": "0", "recid": "810", "relation": {}, "relation_version_is_last": true, "title": ["わが国における管理会計研究の動向 ― 2000年～2010年 ―"], "weko_shared_id": -1}