{"_buckets": {"deposit": "aebffa86-e700-4773-aaae-4b12d16032c4"}, "_deposit": {"created_by": 5, "id": "835", "owners": [5], "pid": {"revision_id": 0, "type": "depid", "value": "835"}, "status": "published"}, "_oai": {"id": "oai:ipu.repo.nii.ac.jp:00000835", "sets": ["68"]}, "author_link": [], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2022-11-30", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "64", "bibliographicPageStart": "55", "bibliographicVolumeNumber": "21", "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": "The purpose of this study is to clarify the trend of management accounting research in the UK, and to explore future issues by contrasting it with that in Japan. For this purpose, text mining was performed on the titles of articles published in Management Accounting Research, which has an editorial base in the UK. Comprehensively considering the results of the interpretation of frequent word lists, co-occurrence network analysis, and correspondence analysis, the research subjects were ABC in the 1990s, BSC or management control in the 2000s, and management control in the 2010s. It was clarified that case studies or field studies are often used as research methods. A comparison with previous studies suggests that this trend is similar to that of Japanese management accounting studies.", "subitem_description_type": "Other"}]}, "item_10002_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "本研究の目的は，英国における管理会計研究の動向を明らかにし，わが国のそれと対比で今後の課題を探求することである。そのために英国に編集拠点があるManagement Accounting Research誌に掲載された論文タイトルを対象にしてテキストマイニングを実施した。頻出語リストの解釈，共起ネットワーク分析，および対応分析の結果を総合的に考えれば，研究対象として1990年代はABC，2000年代はBSCあるいはマネジメント・コントロール，2010年代はマネジメント・コントロールが取り上げられたといえる。研究方法として，ケース・スタディあるいはフィールド・スタディが用いられることが多いことが解明された。このような傾向はわが国の管理会計研究と同様であることが示唆された。", "subitem_description_type": "Abstract"}]}, "item_10002_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.24767/00000817", "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"}]}, {"creatorNames": [{"creatorName": "金川, 一夫", "creatorNameLang": "ja"}, {"creatorName": "カネカワ, カズオ", "creatorNameLang": "ja-Kana"}]}, {"creatorNames": [{"creatorName": "TESHIMA, Ryuji", "creatorNameLang": "en"}]}, {"creatorNames": [{"creatorName": "KANEKAWA, Kazuo", "creatorNameLang": "en"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2022-12-21"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "07_手嶋竜二_21号.pdf", "filesize": [{"value": "1.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_note", "mimetype": "application/pdf", "size": 1300000.0, "url": {"label": "07_手嶋竜二_21号", "url": "https://ipu.repo.nii.ac.jp/record/835/files/07_手嶋竜二_21号.pdf"}, "version_id": "56db0fd0-886f-48be-b837-4d90e2ab681a"}]}, "item_keyword": 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{"subitem_subject": "text mining", "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": "海外ジャーナルにおける管理会計研究の動向と課題 ― Management Accounting Research誌を対象にして ―", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "海外ジャーナルにおける管理会計研究の動向と課題 ― Management Accounting Research誌を対象にして ―", "subitem_title_language": "ja"}, {"subitem_title": "Trends and Issues in Management Accounting Research in Overseas Journals ― Focusing on Management Accounting Research ―", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "5", "path": ["68"], "permalink_uri": "https://doi.org/10.24767/00000817", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2022-12-21"}, "publish_date": "2022-12-21", "publish_status": "0", "recid": "835", "relation": {}, "relation_version_is_last": true, "title": ["海外ジャーナルにおける管理会計研究の動向と課題 ― Management Accounting Research誌を対象にして ―"], "weko_shared_id": -1}