{"created":"2023-05-15T10:55:13.451465+00:00","id":859,"links":{},"metadata":{"_buckets":{"deposit":"e5638f2a-264d-4c04-a650-d72411bc3fa7"},"_deposit":{"created_by":5,"id":"859","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"859"},"status":"published"},"_oai":{"id":"oai:ipu.repo.nii.ac.jp:00000859","sets":["9:10:70"]},"author_link":["4418","5043","4306","4628"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"16","bibliographicPageStart":"7","bibliographicVolumeNumber":"22","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 North America, which is the root of management accounting research, and to contribute to the development of management accounting research in Japan. Therefore, we clarified research trends by conducting text mining on the titles of papers published in JMAR, which has an editorial base in North America. As a result of the analysis, it became clear that cost and incentive, which are used in research based on economic theory, are the main terms. As a feature of the journal, JMAR seems to have a lot of research based on economics theory. In contrast, nearly half of the top 25 most-cited papers in JMAR were studies using literature reviews. This is proof of the necessity of the research method, and suggested that it is possible to contribute to management accounting research through this literature review in Japan, where there are many normative 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，ルーツである北米における管理会計研究の動向を明らかにし，わが国の管理会計研究の発展に寄与することである。そこで北米に編集拠点があるJMARを対象にし，それに掲載されている論文タイトルについてテキストマイニングを実施することで，研究の動向を明らかにした。分析の結果，経済学を理論ベースとした研究で使用されるcostやincentiveが主要な語として判明した。ジャーナルの特徴として，JMARは経済学を理論ベースとした研究が多いのではないかと思われる。それとは対照的に，JMARでの最も引用された上位25位の論文のほぼ半分は文献レビューを用いた研究であった。このことは，その研究方法に必要性がある証拠であり，規範的な研究が多いわが国において，この文献レビューを通じて管理会計研究に貢献できる可能性があることが示唆された。","subitem_description_type":"Abstract"}]},"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":[{}]},{"creatorNames":[{"creatorName":"金川, 一夫","creatorNameLang":"ja"},{"creatorName":"カネカワ, カズオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"TESHIMA, Ryuji","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"KANEKAWA, Kazuo","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-04-27"}],"displaytype":"detail","filename":"002_手嶋竜二.pdf","filesize":[{"value":"705.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"北米における管理会計研究の動向","url":"https://ipu.repo.nii.ac.jp/record/859/files/002_手嶋竜二.pdf"},"version_id":"b33cf845-3901-487c-89ad-9a26d247a9dd"}]},"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":"動向","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"テキストマイニング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"北米","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":"trends","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"text mining","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"North America","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":"北米における管理会計研究の動向 ― Journal of Management Accounting Researchを中心にして ―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"北米における管理会計研究の動向 ― Journal of Management Accounting Researchを中心にして ―","subitem_title_language":"ja"},{"subitem_title":"Trends in Management Accounting Research in North America ― Focusing on Journal of Management Accounting Research ―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["70"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-27"},"publish_date":"2023-04-27","publish_status":"0","recid":"859","relation_version_is_last":true,"title":["北米における管理会計研究の動向 ― Journal of Management Accounting Researchを中心にして ―"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-06-19T02:12:08.110610+00:00"}