{"created":"2023-06-20T16:41:22.462743+00:00","id":11858,"links":{},"metadata":{"_buckets":{"deposit":"cd30ea64-1657-4b3a-a0ef-e4932d4017b1"},"_deposit":{"created_by":3,"id":"11858","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11858"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011858","sets":["14:923:1081:1101","21:3039:3638:3645"]},"author_link":["22649"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"357","bibliographicPageStart":"339","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 従来の企業は株主価値の最大化ないし利益の獲得を一義的な課題とし, 企業情報開示制度も投資意思決定に資するための財務報告を中心として設計されてきた。しかしながら, 昨今の企業モデルの変化に対し, 会計基準の変更や会計理論の再構築による財務報告の改善のみでは企業情報開示の十分な改善が困難となっており, 財務報告書以外の報告書による企業レポーティングがさかんに行われるようになってきている。このような現状を鑑みると, 企業情報開示制度は, 財務会計サイドの理論だけでなく多面的な視点を包摂しながら再設計される必要がある。そこで本稿では, 新たな企業モデル, すなわち「制度の論理(institutional logic)」にもとついて共有価値(shared value)を創造する企業の, 統合レポーティング(integrated reporting)によるディスクロージャーの方向性を検討する。\n[Abstract] In traditional companies, maximizing their stockholder value or earning profits have been deemed as their primary objectives, and their disclosure systems have been built up focusing on financial performance for investors' decision-makings in the financial markets. But nowadays, related to the changes in the recent business models, it seems hard to improve the traditional disclosure system only by reforming financial reporting with revising accounting standards and rebuilding accounting theories, and consequently, there have been so many corporate reporting practices but financial reporting. Considering such situation, the corporate disclosure system should be redesigned not only from the perspective of financial accounting theory, but from interdisciplinary views. Therefore, in this paper, I discuss the ideal direction of the new disclosure system by \"integrated reporting\" for new company, which creates \"shared value\" using \"institutional logic\" .","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Toda, Motohisa"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 講師"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_2_version_type_12":{"attribute_name":"版","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":"戸田, 統久"},{"creatorName":"トダ, モトヒサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22649","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":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20120710-0339.pdf","filesize":[{"value":"644.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20120710-0339.pdf","url":"https://kindai.repo.nii.ac.jp/record/11858/files/AN10437975-20120710-0339.pdf"},"version_id":"58289564-3871-4520-84f5-3499efeb8f3c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業情報開示制度","subitem_subject_scheme":"Other"},{"subitem_subject":"統合レポーティング","subitem_subject_scheme":"Other"},{"subitem_subject":"制度の論理","subitem_subject_scheme":"Other"},{"subitem_subject":"共有価値","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的価値","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":"共有価値創造時代における統合レポーティングのあり方について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"共有価値創造時代における統合レポーティングのあり方について"},{"subitem_title":"A Concept of Integrated Reporting in the Era of Shared Value Companies","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1101","3645"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-04"},"publish_date":"2013-06-04","publish_status":"0","recid":"11858","relation_version_is_last":true,"title":["共有価値創造時代における統合レポーティングのあり方について"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:16:18.959971+00:00"}