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現場レベルでの利益責任と会計情報の利用
http://hdl.handle.net/10069/30996
http://hdl.handle.net/10069/30996e32d4153-1cde-4079-8572-25b676917463
名前 / ファイル | ライセンス | アクション |
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ecrc_6_2_Otani.pdf (1.2 MB)
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Item type | 学術雑誌論文 / Journal Article(1) | |||||
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公開日 | 2013-03-14 | |||||
タイトル | ||||||
タイトル | 現場レベルでの利益責任と会計情報の利用 | |||||
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 information | |||||
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 | |||||
著者 |
庵谷, 治男
× 庵谷, 治男 |
|||||
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 low-level 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 | 本稿は、庵谷 治男. 現場レベルでの利益責任と会計情報の利用. 長崎大学経済学部紀要. 經營と經濟, vol.91(4), pp.67-94; 2012. に対する査読の結果、修正なしで、『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-. 2013,vol.6, no.2』に掲載されたものである。 | |||||
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 |
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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 | 18828728 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 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- 6(2), 2013 |