{"created":"2023-05-15T16:36:53.000076+00:00","id":10080,"links":{},"metadata":{"_buckets":{"deposit":"6d0770ec-93d0-4123-9234-30484f78e700"},"_deposit":{"created_by":2,"id":"10080","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"10080"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00010080","sets":["82:87:88:764"]},"author_link":["40565","40564"],"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"94","bibliographicPageStart":"67","bibliographicVolumeNumber":"91","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper reveals what is the remained issue of profit management\nat low level.Profit management at low level means that an organization\nempowers low-level managers and employees and gives them accountability\nto achieve profit targets. For example, Micro-Profit Center\n(MPC) is one of the representatives. Here, four topics are explored\nbased on reviews of previous studies. First, what areas are set to\nresearch the low levels? Second, what does the deference of interdependence\ninfluence ramifications of profit center at low level? Third, what\neffect is expected when profit responsibility is given to a ramified center?\nLast, what role is requested using accounting information at low level?\nThe conclusion of this paper provides several future issues to carry out\nmore advanced research.","subitem_description_type":"Abstract"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"經營と經濟, vol.91(4), pp.67-94; 2012","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"40565","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Otani, Haruo"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"item_3_version_type_16":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"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":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-22"}],"displaytype":"detail","filename":"keizai91_4_67.pdf","filesize":[{"value":"353.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"keizai91_4_67.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/10080/files/keizai91_4_67.pdf"},"version_id":"7fd709ee-48d1-4f2e-bb0c-3d6484ba45c2"}]},"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 information","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":"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":[{"subitem_title":"現場レベルでの利益責任と会計情報の利用"}]},"item_type_id":"3","owner":"2","path":["764"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-04-26"},"publish_date":"2012-04-26","publish_status":"0","recid":"10080","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":"2","weko_shared_id":-1},"updated":"2023-05-16T01:31:13.711603+00:00"}