{"created":"2023-06-19T11:40:43.908993+00:00","id":962,"links":{},"metadata":{"_buckets":{"deposit":"bb42205d-9c77-44d0-b78f-9eef90033183"},"_deposit":{"created_by":14,"id":"962","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"962"},"status":"published"},"_oai":{"id":"oai:setsunan.repo.nii.ac.jp:00000962","sets":["1:3:234:147:148"]},"author_link":["1398","1397"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2","bibliographicPageEnd":"63","bibliographicPageStart":"41","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"経営情報研究 : 摂南大学経営情報学部論集"},{"bibliographic_title":"Journal of Business Administration and Information","bibliographic_titleLang":"en"}]}]},"item_10002_description_10":{"attribute_name":"ISBN","attribute_value_mlt":[{"subitem_description":"1340-2617","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"会計情報の良否は、本来、実体経済における資源配分に与える影響から評価されるべきであると考えられるが、その影響プロセスを捉えることはなかなか困難な作業であり、これまでのところ、このような問題意識のもとで展開された会計研究はほとんど見当たらない。しかし最近、Kanodiaらが主導する「Kanodia/Steinアプローチ」に関心が集まるにつれ、会計情報は実体経済における資源配分への影響から評価されるべきであるとの認識が次第に広がりつつある。本稿では、Kanodia and Sapra（2016）を参照しながら、「Kanodia/Steinアプローチ」を含め、明示的か暗黙的かはさておき、実体経済とのつながりに関心を寄せるこれまでの会計研究にはどのようなものがあり、それらの研究では会計情報が資源配分に与える影響プロセスをどのようなロジックをもって捉えようとしてきたのかの特徴の一端を明らかにする。加えて、それらの研究をわれわれなりの単純な枠組みを用いて整理し、資源配分への影響プロセスに焦点をあてる会計研究の今後を展望する。","subitem_description_type":"Abstract"}]},"item_10002_text_24":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高尾, 裕二"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"TAKAO, Hiroji","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":"2017-02-16"}],"displaytype":"detail","filename":"2017_024_1_2_003i_takao.pdf","filesize":[{"value":"865.5 kB"}],"format":"application/pdf","license_note":"Copyright (c) 2017 by Setsunan University\n","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"会計情報のあり方と実体経済における資源配分","url":"https://setsunan.repo.nii.ac.jp/record/962/files/2017_024_1_2_003i_takao.pdf"},"version_id":"9fdac196-8523-4dfc-ae41-cbf32ad10464"}]},"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":"会計情報のあり方と実体経済における資源配分","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計情報のあり方と実体経済における資源配分"},{"subitem_title":"Accounting Information and the It’s Real Economic Consequences","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["148"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-16"},"publish_date":"2017-02-16","publish_status":"0","recid":"962","relation_version_is_last":true,"title":["会計情報のあり方と実体経済における資源配分"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T12:21:01.592890+00:00"}