{"created":"2023-06-19T10:10:10.065586+00:00","id":174,"links":{},"metadata":{"_buckets":{"deposit":"1c30b309-e7ec-4990-bf1b-0680a1ded96a"},"_deposit":{"created_by":15,"id":"174","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"174"},"status":"published"},"_oai":{"id":"oai:nuk.repo.nii.ac.jp:00000174","sets":["1:31"]},"author_link":["2384","2382","2383"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"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－"}]}]},"item_10001_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_10001_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"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。","subitem_description_type":"Other"}]},"item_10001_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"2383","nameIdentifierScheme":"WEKO"}],"names":[{"name":"オオタニ, ハルオ"}]},{"nameIdentifiers":[{"nameIdentifier":"2384","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otani, Haruo"}]}]},"item_10001_identifier_24":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/10069/30996 | http://hdl.handle.net/10069/30996"}]},"item_10001_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"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"}]},"item_10001_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"長崎大学"}]}]},"item_10001_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1882-8728","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"庵谷, 治男"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"url":{"url":"https://nagasaki-u.repo.nii.ac.jp/?action=repository_uri&item_id=8254&file_id=18&file_no=1 | https://nagasaki-u.repo.nii.ac.jp/?action=repository_uri&item_id=8254&file_id=18&file_no=1"}}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"low level","subitem_subject_scheme":"Other"},{"subitem_subject":"empowerment","subitem_subject_scheme":"Other"},{"subitem_subject":"accountability","subitem_subject_scheme":"Other"},{"subitem_subject":"profit center","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting","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":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"現場レベルでの利益責任と会計情報の利用","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{}]},"item_type_id":"10001","owner":"15","path":["31"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-05-10"},"publish_date":"2013-05-10","publish_status":"0","recid":"174","relation_version_is_last":true,"title":["現場レベルでの利益責任と会計情報の利用"],"weko_creator_id":"15","weko_shared_id":15},"updated":"2023-06-19T10:13:55.854285+00:00"}