{"created":"2023-06-20T16:50:02.527889+00:00","id":22446,"links":{},"metadata":{"_buckets":{"deposit":"2eee8c5a-7dc9-4afc-80af-780add0c9434"},"_deposit":{"created_by":3,"id":"22446","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"22446"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00022446","sets":["14:923:1081:4743"]},"author_link":["38742"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-12-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"202","bibliographicPageStart":"101","bibliographicVolumeNumber":"68","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":"[本旨]本稿では，R.-B. シュミット著『コジオール』を適宜，翻訳しながら，検討した。わが国では，コジオールの研究者の多くは，通常，彼の研究業績を，パガトリッシュ・ビランツ論，賃金構造，原価計算論と，組織の管理の４つの分野に分け，研究してきた。コジオールは，1960年代以降，情報，コミュニケーション，計画や意思決定ついても，組織の管理論の導入により，研究すべきであると指摘した。シュミット著『コジオール』では，計算制度と，組織論，意思決定論，コミュニケーション論などを結び付ける傾向が目立っている。\n[Abstract] In this treatise, we research on the book “Erich Kosiol” made by R.-B. Schmidt, by discretionary translation. In Japan, many reseachers devide his academic achievements into four departments. First, they considered on cash flow accounting system (Pagatorische Bilanz). Second, they know his famous approach to wage system. Third, they refere his theory of cost accounting (Kostenrechnung). Fourth, they research into his theory of organizational management. After 1960, Kosiol suggested that we must study about information, communication, planning and decision making, by introduce the theory of management. In this book, we found one originalty that Schmidt approached to the system of information, communication, planning and decision making in view of the theory of accounting system.","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":"Makiura, Kenji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 名誉教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"牧浦, 健二"},{"creatorName":"マキウラ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-03-28"}],"displaytype":"detail","filename":"AN10437975-20211231-0101.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20211231-0101.pdf","url":"https://kindai.repo.nii.ac.jp/record/22446/files/AN10437975-20211231-0101.pdf"},"version_id":"54822d25-d7c0-4063-b627-69986ce0d2ae"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"E. コジオール","subitem_subject_scheme":"Other"},{"subitem_subject":"R.-B. シュミット","subitem_subject_scheme":"Other"},{"subitem_subject":"コジオールの研究業績","subitem_subject_scheme":"Other"},{"subitem_subject":"Erich Kosiol","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Ralf-Bode Schmidt","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"the academic achievements made by Kosiol","subitem_subject_language":"en","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〉R.-B. シュミット著『E. コジオール』についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉R.-B. シュミット著『E. コジオール』についての一考察"},{"subitem_title":"〈Articles〉On the Study of the Book “Erich Kosiol\" made by Schmidt, R.-B.","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4743"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-03-28"},"publish_date":"2022-03-28","publish_status":"0","recid":"22446","relation_version_is_last":true,"title":["〈論文〉R.-B. シュミット著『E. コジオール』についての一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:10:40.951998+00:00"}