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現場レベルでの利益責任と会計情報の利用
https://nuk.repo.nii.ac.jp/records/174
https://nuk.repo.nii.ac.jp/records/174e7215339-f1a3-4a24-9723-b97b76468cb3
Item type | 学術雑誌論文 / Journal Article(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-05-10 | |||||
タイトル | ||||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | low level | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | empowerment | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accountability | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | profit center | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accounting | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | journal article | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
著者 |
庵谷, 治男
× 庵谷, 治男 |
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著者別名 | ||||||
姓名 | オオタニ, ハルオ | |||||
著者別名 | ||||||
姓名 | Otani, Haruo | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper reveals what is the remained issue of profit management at low level. Profit management at low level means that an organization empowers lower managers and employees and gives them accountability to achieve profit targets. For example, Micro-Profit Center (MPC) is one of the representatives. Here, four topics are explored based on reviews of previous studies. First, what areas are set to research the low levels? Second, what does the deference of interdependence influence ramifications of profit center at low level? Third, what effect is expected when profit responsibility is given to a ramified center? Last, what role is requested using accounting information at low level? The conclusion of this paper provides several future issues to carry out more advanced research. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 本論文は『研究論文集-教育系・文系の九州地区国立大学間連携論文集-』Vol.6, No.2(2013/3)に査読を経て受理された。 | |||||
書誌情報 |
研究論文集-教育系・文系の九州地区国立大学間連携論文集- 巻 6, 号 2, 発行日 2013-03-01 |
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出版者 | ||||||
出版者 | 九州地区国立大学間の連携に係る企画委員会リポジトリ部会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1882-8728 | |||||
情報源 | ||||||
関連名称 | 長崎大学 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
URI | ||||||
識別子 | http://hdl.handle.net/10069/30996 | http://hdl.handle.net/10069/30996 | |||||
識別子タイプ | HDL |