{"created":"2023-06-20T15:23:17.101679+00:00","id":957,"links":{},"metadata":{"_buckets":{"deposit":"fff906d4-8564-4d3b-b527-4f144c523fd2"},"_deposit":{"created_by":3,"id":"957","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"957"},"status":"published"},"_oai":{"id":"oai:kyotogakuen.repo.nii.ac.jp:00000957","sets":["129:131"]},"author_link":["1119","1118"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-07-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"57","bibliographicPageStart":"45","bibliographicVolumeNumber":"15","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"1990年代,極度の不振に苦しんだ日産自動車が,カルロス・ゴーンの指導の下,劇的な復活を実現し,企業再生モデルとして注目されているのは周知の通りである。この再生に当たり,非常に重要な役割を果たしたのが日産リバイバルプランとして示された中期経営計画であった。この経営計画は,期限と数値目標がはっきりと示され,経営者にとっては投資家に対するコミットメントとなり,従業員にとっては一人一人が目指していくべき方向となり,投資家にとっては経営責任の遂行を評価する基準として機能した。その目標実現過程は,会計データから検証可能であるが,そこにはビッグ・バスと呼ばれる会計手法がとられていた。日産の復活の過程を損益計算書とキャッシュ・フロー計算書を対比していくことで,一般的な評価とはまた異なるV時回復の姿を見て取ることができる。","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004182081","subitem_description_type":"Other"}]},"item_2_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","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_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"京都学園大学"}]},"item_2_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"KYOTOGAKUEN UNIVERSITY"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"藤川, 義雄"},{"creatorName":"フジカワ, ヨシオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1118","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Fujikawa, Yoshio","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1119","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":"KJ00004182081.pdf","filesize":[{"value":"606.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004182081.pdf","url":"https://kyotogakuen.repo.nii.ac.jp/record/957/files/KJ00004182081.pdf"},"version_id":"b36ebd20-e819-4ebb-b082-af629f922876"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"日産V字回復 ","subitem_subject_scheme":"Other"},{"subitem_subject":" 日産リバイバルプラン ","subitem_subject_scheme":"Other"},{"subitem_subject":" ビッグ・バス ","subitem_subject_scheme":"Other"},{"subitem_subject":" キャッシュ・フロー計算書","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":"キャッシュ・フロー計算書にみる日産V字回復の再検証","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"キャッシュ・フロー計算書にみる日産V字回復の再検証"},{"subitem_title":"Evaluation of Nissan Motor's Quick Recovery on Cash Flow Statement","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["131"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-09"},"publish_date":"2016-08-09","publish_status":"0","recid":"957","relation_version_is_last":true,"title":["キャッシュ・フロー計算書にみる日産V字回復の再検証"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T15:54:45.825307+00:00"}