{"created":"2023-07-25T09:04:12.901897+00:00","id":2019,"links":{},"metadata":{"_buckets":{"deposit":"a2986d8a-7953-4f89-b4a2-b0e680e09057"},"_deposit":{"created_by":3,"id":"2019","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2019"},"status":"published"},"_oai":{"id":"oai:toyama.repo.nii.ac.jp:00002019","sets":["208:211:251:386"]},"author_link":["5408"],"item_3_alternative_title_19":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Current Conditions and Prospects of Management Accounting Practices in Japanese Non-Manufacturing Industries"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-11","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"168","bibliographicPageStart":"129","bibliographicVolumeNumber":"60","bibliographic_titles":[{"bibliographic_title":"富山大学紀要．富大経済論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国におけるこれまでの管理会計実践に関する研究は，特定の手法にまつわるものが多く，わが国非製造業が全体として，どのような管理会計手法を組み合わせて管理会計システムを構築しているか，あるいはまたそのコンテクストとなる経営管理実践との関係はどのようなものかといったことについて，これまで十分に明らかにされてきたとはいえない。そこで本稿では，こうしたことを明らかにするためにアンケート調査を実施した。先の拙稿（2014）ではわが国上場企業の製造業に焦点を当てて検討したが，本稿では，わが国上場企業の「非製造業」における管理会計実践の実態を「利益計画」，「意思決定のための管理会計」，「原価企画」，「原価管理」，「ABC/ABM」（活動基準原価計算），「実体管理」，「組織管理のための管理会計」，「予算管理」，「MPC」（ミニ・プロフィトセンター），「業績管理」，「BSC」（バランスド・スコアカード）にわけて，経営戦略，マーケティング，意思決定，バリューチェーン，組織形態などとの関係とともに体系的に明らかにすることを目的とする。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ(DSpace)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_6":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"富山大学紀要．富大経済論集，第60巻第2号，2014.11，pp.129-168","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"5408","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000016675271","nameIdentifierScheme":"CiNii 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