{"created":"2023-06-19T09:49:26.151908+00:00","id":5934,"links":{},"metadata":{"_buckets":{"deposit":"6bd7d57b-3abf-4b3e-9eb7-b9d6beeca4bf"},"_deposit":{"created_by":3,"id":"5934","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"5934"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00005934","sets":["502:507:542:572:573"]},"author_link":["27597","27598","27596"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1989-09-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"15","bibliographicPageStart":"1","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"福山大学経済学論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯塚, 勲"}],"nameIdentifiers":[{"nameIdentifier":"27596","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"First, this paper depicts environmental Changes of American industries in 1980's. Second, Cost Accounting issues emerging in American companies are made clear. Third, Approaches to solve cost accounting issues are examined. This paper concludes by referring to American and Japanese parallel in current disputes on cost accounting issues.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27597","nameIdentifierScheme":"WEKO"}],"names":[{"name":"イイズカ, イサオ"}]}]},"item_1_full_name_8":{"attribute_name":"著者名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"27598","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Iizuka, Isao","nameLang":"en"}]}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00217633","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"FUKUYAMA UNIVERSITY"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"福山大学経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"1989-09-20"}],"displaytype":"detail","filename":"KJ00004168439.pdf","filesize":[{"value":"628.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/5934/files/KJ00004168439.pdf"},"version_id":"e12b444d-320e-4a95-b90a-853b51ea3008"}]},"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":"経営環境の変化と原価計算の適応","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"経営環境の変化と原価計算の適応"},{"subitem_title":"Cost Accounting Adaptive to Environmental Changes","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["573"],"pubdate":{"attribute_name":"公開日","attribute_value":"1989-09-20"},"publish_date":"1989-09-20","publish_status":"0","recid":"5934","relation_version_is_last":true,"title":["経営環境の変化と原価計算の適応"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:14:12.387412+00:00"}