{"created":"2023-06-20T15:23:23.237644+00:00","id":1064,"links":{},"metadata":{"_buckets":{"deposit":"8dec97d5-7545-44ef-8202-2e9a6c5e6e5c"},"_deposit":{"created_by":3,"id":"1064","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1064"},"status":"published"},"_oai":{"id":"oai:kyotogakuen.repo.nii.ac.jp:00001064","sets":["129:151"]},"author_link":["1227","1228","1225","1224","1229","1226"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicVolumeNumber":"21","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は、予算スラックを切り口に、日本的予算管理の特徴を説明するフレームワークを提示することを目的としている。比較ケース・スタディのために行われた、日本企業4社へのインタビュー調査からの知見に基づき、日本企業における予算管理では、事前統制と期中統制の段階において、インターラクションと情報共有を高めるさまざまな仕組みが機能しており、結果的に予算スラックを低水準に保っていること、また事後統制段階においても、予算業績と報酬との弱いリンクによってストレッチな予算目標の設定を可能にし、結果的に予算スラックを低水準に抑制していることなどを明らかにした。さらに、カルチャーや制度といった要因も日本企業の予算管理実務を説明する上で看過できない重要なファクターであることを併せて示している。","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"2","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007867640","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10377942","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"李, 建"}],"nameIdentifiers":[{"nameIdentifier":"1224","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"松木, 智子"}],"nameIdentifiers":[{"nameIdentifier":"1225","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"福田, 直樹"}],"nameIdentifiers":[{"nameIdentifier":"1226","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Ken, Lee","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1227","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Satoko, Matsugi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1228","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Naoki, Fukuda","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1229","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":"2016-08-09"}],"displaytype":"detail","filename":"KJ00007867640.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007867640.pdf","url":"https://kyotogakuen.repo.nii.ac.jp/record/1064/files/KJ00007867640.pdf"},"version_id":"8925fc93-a811-4db9-8280-9de3b2ffdca1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"予算スラック","subitem_subject_scheme":"Other"},{"subitem_subject":"日本的予算管理","subitem_subject_scheme":"Other"},{"subitem_subject":"目標設定","subitem_subject_scheme":"Other"},{"subitem_subject":"予算と報酬とのリンク","subitem_subject_scheme":"Other"},{"subitem_subject":"インターラクション","subitem_subject_scheme":"Other"},{"subitem_subject":"情報の非対称性","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":"予算スラックと日本的予算管理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"予算スラックと日本的予算管理"},{"subitem_title":"Budgetary Slack in Japanese Companies ","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["151"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-09"},"publish_date":"2016-08-09","publish_status":"0","recid":"1064","relation_version_is_last":true,"title":["予算スラックと日本的予算管理"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T15:58:26.676235+00:00"}