{"created":"2023-06-20T16:40:40.346970+00:00","id":10991,"links":{},"metadata":{"_buckets":{"deposit":"b5c8ff83-d255-4877-965c-ea52a90afec0"},"_deposit":{"created_by":3,"id":"10991","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10991"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010991","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21164"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"〈Articles〉Directors' Responsibility to form a Sound System of Internal Controls in UK Companies"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"120","bibliographicPageStart":"107","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 英国においても, わが国と同様に1970年代から1980年代にかけて企業の不祥事が続発したことから, コーポレート・ガバナンスの能力を高める方策の如何が問題とされた。 そのために, キャドベリー, ラットマン, グリーンベリー, ハンペル, ターンバルの各委員会が順次に設置され, 種々の勧告・提言がなされてきた。本稿では, これらの事項の内, 取締役による健全な内部統制システムの構築とそのことの情報開示, さらに当該情報に対する外部監査の関与のあり方を述べている部分を主に取りあげ, 英国では, 企業の自己規律を尊重しつつ, 市場志向的な, 企業外部からのチェック機能を重視するアプローチが重視されているところに特徴があることを指摘している。        [Abstract] The directors of public companies should make an effort to form a sound system of internal controls and should also be responsible for disclosing the effectiveness of their systems. Such an approach to the corporate governance in the UK contributes a great extent to the sound management of a company.","subitem_description_type":"Abstract"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Tsuda, Hideo"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"津田,  秀雄"},{"creatorName":"ツダ, ヒデオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"内部統制","subitem_subject_scheme":"Other"},{"subitem_subject":"最善慣行規範","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレート・ガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"リスク管理","subitem_subject_scheme":"Other"},{"subitem_subject":"規範遵守","subitem_subject_scheme":"Other"},{"subitem_subject":"ディスクロージャー・アプローチ","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":"〈論文〉英国企業における取締役の内部統制システムの構築責任","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉英国企業における取締役の内部統制システムの構築責任"}]},"item_type_id":"2","owner":"3","path":["1077","3549"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-23"},"publish_date":"2013-09-23","publish_status":"0","recid":"10991","relation_version_is_last":true,"title":["〈論文〉英国企業における取締役の内部統制システムの構築責任"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:56.565534+00:00"}