{"created":"2023-05-15T11:44:22.643470+00:00","id":2658,"links":{},"metadata":{"_buckets":{"deposit":"9db2cacf-ecd9-4743-ab83-4fb0b219e247"},"_deposit":{"created_by":10,"id":"2658","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2658"},"status":"published"},"_oai":{"id":"oai:nuis.repo.nii.ac.jp:00002658","sets":["8:82:84"]},"author_link":["3201","3202"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-04-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"95","bibliographicPageStart":"90","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"新潟国際情報大学情報文化学部紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"コンピュータをとりまく技術の進展により、会計情報システムも飛躍的な発展を遂げた。しかし、中小企業では比較的安価な会計ソフトウェアが導入され、財務会計を重視した運用がなされており、管理会計への対応が不十分である。本稿では、中小企業向けの会計ソフトウェアにおける管理会計情報の処理方法を概観した。その結果、会計ソフトウェアが提供可能な会計情報は入力されるデータに依存するが、入力可能なデータに対する制約が厳しいため、管理会計情報の提供に乏しいことが明確になった。今後の課題として、中小企業における会計ソフトウェアの利用実態を調査するとともに、管理会計情報の利用方法について分析を進めていくことが挙げられる。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟国際情報大学情報文化学部"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2423-8465","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"山下, 功"},{"creatorName":"ヤマシタ, イサオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3201","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Yamashita, Isao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3202","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-07-09"}],"displaytype":"detail","filename":"kiyo_2016.01.11.pdf","filesize":[{"value":"272.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kiyo_2016.01.11.pdf","url":"https://nuis.repo.nii.ac.jp/record/2658/files/kiyo_2016.01.11.pdf"},"version_id":"7f5e29b7-bf7b-429a-aab0-61058469032c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"管理会計","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"会計ソフト","subitem_subject_scheme":"Other"},{"subitem_subject":"コンピュータ会計","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業","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":"会計ソフトウェアにおける管理会計情報に関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計ソフトウェアにおける管理会計情報に関する考察"},{"subitem_title":"A Study on Management Accounting Information processed by Accounting Software","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["84"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-04-15"},"publish_date":"2016-04-15","publish_status":"0","recid":"2658","relation_version_is_last":true,"title":["会計ソフトウェアにおける管理会計情報に関する考察"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T12:21:30.422559+00:00"}