{"created":"2023-06-19T07:56:36.833893+00:00","id":110,"links":{},"metadata":{"_buckets":{"deposit":"9b24ad10-9030-433b-b887-78a7f24a9422"},"_deposit":{"created_by":14,"id":"110","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"110"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000110","sets":["12:2:36"]},"author_link":["162"],"control_number":"110","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4","bibliographicPageEnd":"85","bibliographicPageStart":"75","bibliographicVolumeNumber":"43","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"},{"bibliographic_title":"The Review of business and economics","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"昨今の企業の不祥事を鑑みると、不当に商品を偽装し、不当な利潤を得るという経済事象が多発している。この原因を単に経営者個人の資質に還元される部分的事象ではなく、経営者と消費者の良心的な関係性が壊れている点にあるとみることもできる。つまり、ホスピタリティである。利害関係者の意向によって会社の盛衰も定まるとすれば、財務報告にホスピタリティをいかに組み入れるかということについて考察すべきである。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11572872","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"西澤, 健次","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"162","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":"2012-07-07"}],"displaytype":"detail","filename":"商-43(1-4)-5.pdf","filesize":[{"value":"320.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"商-43(1-4)-5","url":"https://kitakyu.repo.nii.ac.jp/record/110/files/商-43(1-4)-5.pdf"},"version_id":"3f1ddecb-7d84-4d16-998a-b74cf52bf43b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務報告","subitem_subject_scheme":"Other"},{"subitem_subject":"財務諸表","subitem_subject_scheme":"Other"},{"subitem_subject":"ホスピタリティ","subitem_subject_scheme":"Other"},{"subitem_subject":"相互性","subitem_subject_scheme":"Other"},{"subitem_subject":"会計責任","subitem_subject_scheme":"Other"},{"subitem_subject":"信頼性","subitem_subject_scheme":"Other"},{"subitem_subject":"偽装","subitem_subject_scheme":"Other"},{"subitem_subject":"消費者","subitem_subject_scheme":"Other"},{"subitem_subject":"MC","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":"財務報告とホスピタリティ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務報告とホスピタリティ","subitem_title_language":"ja"},{"subitem_title":"Financial Reporting and Hospitality","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["36"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-07-07"},"publish_date":"2012-07-07","publish_status":"0","recid":"110","relation_version_is_last":true,"title":["財務報告とホスピタリティ"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-13T07:00:33.487109+00:00"}