{"created":"2023-06-19T07:57:09.865629+00:00","id":792,"links":{},"metadata":{"_buckets":{"deposit":"f0a6e082-9619-422c-8880-f41787c01a8b"},"_deposit":{"created_by":14,"id":"792","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"792"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000792","sets":["12:2:251"]},"author_link":["928","929","930","931"],"control_number":"792","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4合併号","bibliographicPageEnd":"47","bibliographicPageStart":"35","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，中小企業における管理会計システムの整備度と管理会計活用能力のギャップが財務業績に与える影響を検証した。中小企業327社のデータを分析した結果，管理会計活用能力を超える過剰な管理会計システムをもつ企業ほど売上高経常利益率が低くなることが示された。これらから，優れた管理会計システムはそれだけで業績を向上させるわけではなく，十分な管理会計活用能力を有することではじめて業績が向上することが示唆された。","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":"市原, 勇一","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"928","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"黒木, 淳","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"929","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"尻無濱, 芳崇","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"930","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"福島, 一矩","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"931","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":"2021-04-21"}],"displaytype":"detail","filename":"(SR00561234IY-1)市原勇一,黒木淳,尻無濱芳崇,福島一矩.pdf","filesize":[{"value":"12.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"(SR00561234IY-1)市原勇一,黒木淳,尻無濱芳崇,福島一矩","url":"https://kitakyu.repo.nii.ac.jp/record/792/files/(SR00561234IY-1)市原勇一,黒木淳,尻無濱芳崇,福島一矩.pdf"},"version_id":"29f08a8e-80ef-4adc-a5ed-98543b763393"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計システム","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計活用能力","subitem_subject_scheme":"Other"},{"subitem_subject":"財務業績","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":"中小企業における管理会計と財務業績の関係--管理会計システムの整備度と管理会計活用能力のギャップに着目して","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業における管理会計と財務業績の関係--管理会計システムの整備度と管理会計活用能力のギャップに着目して","subitem_title_language":"ja"},{"subitem_title":"The Relationship between Management Accounting and Financial Performance in SMEs: A Focus on the Gap between System and Capability","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["251"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-04-21"},"publish_date":"2021-04-21","publish_status":"0","recid":"792","relation_version_is_last":true,"title":["中小企業における管理会計と財務業績の関係--管理会計システムの整備度と管理会計活用能力のギャップに着目して"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-02T07:50:33.950446+00:00"}