{"created":"2023-08-25T00:18:58.343502+00:00","id":2000018,"links":{},"metadata":{"_buckets":{"deposit":"430e82e6-f2fd-4bda-b7c6-ef7568fae10b"},"_deposit":{"created_by":42,"id":"2000018","owners":[42],"pid":{"revision_id":0,"type":"depid","value":"2000018"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:02000018","sets":["14:923:1081:1692774644768"]},"author_link":[],"control_number":"2000018","item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-07-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"39","bibliographicPageStart":"19","bibliographicVolumeNumber":"70","bibliographic_titles":[{"bibliographic_title":"商経学叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"[要旨]本稿では，日本，アメリカおよびドイツにおけるコントローラー制度の相違を生成過程におけるその目的と機能の観点から論ずる。コントローラー制度の定義は統一されておらず，多様に解釈されている。その背景には，各国におけるコントローラー制度の相違，その定義や役割に関する理論と実務での解釈の相違，ならびに，コントローリングと財務管理あるいは管理会計との関係がある。アメリカでは，コントローラーは管理会計を基礎とした計数管理による財務管理を担当し，マネジメント機能を担う。したがって，コントローラーの組織は全般経営層の一部とみなされる。それに対して，ドイツにおけるコントローリングは，事業部制組織などの分権的組織における情報問題，すなわち全般経営層と部門管理者の情報格差を削減するために，計算制度を用いたマネジメント支援をその役割とする。そのコントローラーの組織はスタッフ部門とみなされる。このような相違をコントローラー制度の生成ならびに発展の歴史を振り返ることで明らかにしたい。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"This paper discusses the differences in controller systems in Japan, the United States and Germany in terms of their purpose and function in the process of generation. The definition of a controller system is not uniform and has been interpreted in variety of ways. This is due to differences in controller systems in each country, differences in theoretical and practical interpretations of the definition and roles of controllers, and the relationship between Controlling and financial management or management accounting. In the United States, controllers are in charge of financial management through numerical management based on management accounting and are responsible for management functions. Therefore, the organization of controllers is considered part of the general management. On the other hand, the role of Controlling in Germany is to provide management support using a calculation system in order to reduce information problems in decentralized organizations such as divisional organizations, that is, to reduce the information gap between general management and divisional managers. The organization of controllers is considered a staff department. We would like to clarify these differences by reviewing the history of the generation and development of their controller systems.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会","subitem_publisher_language":"ja"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"34419","affiliationNameIdentifierScheme":"kakenhi"}],"affiliationNames":[{"affiliationName":"近畿大学","affiliationNameLang":"ja"},{"affiliationName":"Kindai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"関野, 賢","creatorNameLang":"ja"},{"creatorName":"Sekino, Masaru","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","filename":"AN10437975-20230731-0019.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/2000018/files/AN10437975-20230731-0019.pdf"},"version_id":"b68f48a4-3070-4db0-9c5d-8543a7761e04"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"コントローラー","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"コントローリング","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務管理","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"内部統制","subitem_subject_language":"ja","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":"コントローラー制度の生成過程における機能とその相違―日本，アメリカ，ドイツの比較を通じて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"コントローラー制度の生成過程における機能とその相違―日本，アメリカ，ドイツの比較を通じて―","subitem_title_language":"ja"},{"subitem_title":"Functions and Differences in the Generation Process of Controller Systems ― Through a Comparison of Japan, the United States and Germany ―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"42","path":["1692774644768"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-08-25"},"publish_date":"2023-08-25","publish_status":"0","recid":"2000018","relation_version_is_last":true,"title":["コントローラー制度の生成過程における機能とその相違―日本，アメリカ，ドイツの比較を通じて―"],"weko_creator_id":"42","weko_shared_id":-1},"updated":"2023-08-31T03:27:54.700675+00:00"}