{"created":"2023-06-20T15:28:21.267779+00:00","id":7385,"links":{},"metadata":{"_buckets":{"deposit":"dc104b51-caec-4353-bbb8-4cdab7b5e5a9"},"_deposit":{"created_by":3,"id":"7385","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"7385"},"status":"published"},"_oai":{"id":"oai:ouj.repo.nii.ac.jp:00007385","sets":["470:394:447"]},"author_link":["9203","9202"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1998-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"70","bibliographicPageStart":"61","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"放送大学研究年報"},{"bibliographic_title":"Journal of the University of the Air","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　1987年にKaplan and Johnsonによる著作Relevance Lostが引き金となり，「管理会計論の有用性の喪失」，「理論と現実（実務）のギャップ」といった言葉が声高に叫ばれるようになった．その結果，「書を捨てて現場に出よう」的な研究こそが管理会計研究の本分であるという，わが国の管理会計研究における一つのパラダイム変換が起きたといってよいだろう．事実，聴取調査，アンケート調査に基づくフィールドスタディが盛んに行われ，数多くの事例や実態が紹介されるようになった．確かにそうした研究は実務に対するわれわれの理解を深めてくれた．しかし，残念ながら，それはあくまでも実態の報告にのみ終始し，そこから理論を抽出するまでには至っていないようである．また一方で，経営戦略，マーケティングといった分野と連携し，新たな方向性を模索する研究もある．そこでは，「リエンジニアリング」，「知識創造」，「イノベーション」といった魅力あるコピーが並ぶが，やはり有力な理論を形成するには至っていない．管理会計研究者たちは，各自思い思いの方向へと歩き出し，それにつれて管理会計論も発散していくようである．しかし，自らが根を張るべき「管理会計」という土台についての深い理解，それに基づく経営現象への洞察がなければ，それを管理会計論とは呼べないことも事実である．「あるべき管理会計」を各人が胸に抱かなければ，首尾一貫した理論展開は到底望めないであろう．\n　本稿では，管理会計の本質を探る試論として，管理会計論を形成するのに有力なツールであると考えられるエイジェンシー・アプローチの組織観・人間観に焦点を当てた議論を行っている。","subitem_description_type":"Abstract"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10019636","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0911-4505","subitem_source_identifier_type":"ISSN"}]},"item_10002_textarea_25":{"attribute_name":"抄録（英）","attribute_value_mlt":[{"subitem_textarea_language":"en","subitem_textarea_value":"　Kaplan and Johnson's \"Relevance lost\" (1987) has impacts on forming management accounting theory. It emphasizes gaps between theory and practice. So many management accounting researchers in Japan shifted their research style to field study approach. On the other hand, the rest of them take strategic management approach or marketing approach. They are successful in describing practice, but both of them seem to fail forming general management accounting theory.\n　To make general management accounting theory, it seems to be useful to use agency approach. Because it can deal with incentives of members in organizatlon. In fact, agency research handed down many insights to management accounting. This article surveys agency approaches in management accounting and try to see \"nature and future of management accounting.\""}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"齋藤, 正章"},{"creatorName":"サイトウ, マサアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"9202","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Saito, Masaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"9203","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":"2013-06-14"}],"displaytype":"detail","filename":"NO_15-61-70.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"NO_15-61-70","url":"https://ouj.repo.nii.ac.jp/record/7385/files/NO_15-61-70.pdf"},"version_id":"d82785f1-7e77-4b95-8c23-96251278a055"}]},"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":"管理会計論におけるエイジェンシー・アプローチの展開(1)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計論におけるエイジェンシー・アプローチの展開(1)"},{"subitem_title":"Agency Approaches in Management Accounting (1)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["447"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-14"},"publish_date":"2013-06-14","publish_status":"0","recid":"7385","relation_version_is_last":true,"title":["管理会計論におけるエイジェンシー・アプローチの展開(1)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T16:16:34.822137+00:00"}