{"created":"2023-06-19T09:49:37.469034+00:00","id":6195,"links":{},"metadata":{"_buckets":{"deposit":"e4168ea7-fddd-4f54-bf13-46ad4d62ffb7"},"_deposit":{"created_by":3,"id":"6195","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"6195"},"status":"published"},"_oai":{"id":"oai:fukuyama-u.repo.nii.ac.jp:00006195","sets":["502:507:542:605:607"]},"author_link":["28022","28020","28021"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"193","bibliographicPageStart":"169","bibliographicVolumeNumber":"26","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":"28020","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_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"企業がインターネットの利用という戦略で競争力を獲得しようとすれば、どのような会計概念が関連するであろうか。本稿ではこの問題への解答をeビジネス、アプリケーション・ソフトウエアのアウトソーシング、コア・コンピタンシィ、およびケース・スタディから模索してみた。インターネット・ビジネスに関連した会計概念は多様であるが、コストの側面で関連する主な概念はインターネット・ビジネスの効果としての原価低減である。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"This article tries to clarify accounting concepts related to strategy which enterprises adopt to get competitive advantage through forging a Web presence. Findings are fumbled from areas of e-business, application software outsourcing, core competency, and two case studies. Accounting concepts related to Internet-business are various, but main concept in cost phase is cost reduction.","subitem_description_type":"Other"}]},"item_1_full_name_7":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"28021","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":"28022","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":"2002-03-01"}],"displaytype":"detail","filename":"KJ00004168873.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://fukuyama-u.repo.nii.ac.jp/record/6195/files/KJ00004168873.pdf"},"version_id":"87fa9470-9b62-43d0-8877-ce2a98a527aa"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計概念","subitem_subject_scheme":"Other"},{"subitem_subject":"インターネット","subitem_subject_scheme":"Other"},{"subitem_subject":"eビジネス","subitem_subject_scheme":"Other"},{"subitem_subject":"アプリケーション・ソフトウェア・アウトソーシング","subitem_subject_scheme":"Other"},{"subitem_subject":"アプリケーション・ソフトウェア・プロバイダー","subitem_subject_scheme":"Other"},{"subitem_subject":"コア・コンピタンシィ","subitem_subject_scheme":"Other"},{"subitem_subject":"原価低減","subitem_subject_scheme":"Other"},{"subitem_subject":"管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting concepts","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Internet","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"E-business","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Application software out sourcing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Application software provider","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Core competency","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Cost reduction","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Management accounting","subitem_subject_language":"en","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":"インターネット・ビジネスに関連した管理会計の諸概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"インターネット・ビジネスに関連した管理会計の諸概念"},{"subitem_title":"Management Accounting Concepts related to Internet-Business","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["607"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-03-01"},"publish_date":"2002-03-01","publish_status":"0","recid":"6195","relation_version_is_last":true,"title":["インターネット・ビジネスに関連した管理会計の諸概念"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T11:08:53.716623+00:00"}