{"created":"2023-06-20T16:34:18.907422+00:00","id":3479,"links":{},"metadata":{"_buckets":{"deposit":"2db67a89-8280-4bc8-9262-7215e66fd726"},"_deposit":{"created_by":3,"id":"3479","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3479"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00003479","sets":["14:2667:2668:2987","21:2669:2670:2988"]},"author_link":["4136"],"item_8_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Interdisciplinary Study of Intangibles Disclosure by Integrated Reporting"}]},"item_8_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"6","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"科学研究費助成事業研究成果報告書 (2014 )"}]}]},"item_8_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"研究成果の概要（和文): 本研究では, 無形資産情報の開示を出発点として, 従来の財務報告や会計学の範疇を超えた学際的な観点から今後の企業情報開示のあり方について検討した. その結果, 今後の無形資産情報開示は, 企業が創造する経済・社会・環境上の価値と関連づけられたうえで, 拡張した広義の資本の循環過程に組み込まれて, 統合レポーティングのなかで進展していくものと結論づけられた. そして企業は統合レポーティングを漸進的に進めていく過程で, これまでの経済的価値追求型の企業モデルから脱却し, 統合思考にもとづいて戦略や事業を再構築するよう導かれていくであろう.                    研究成果の概要（英文): This study discussed about future corporate disclosure of intangible assets from interdisciplinary points of view that goes beyond the field of the traditional financial reporting and accounting. As a result, this study concluded that the future of intangible assets information disclosure will develop among the Integrated Reporting <IR>, associated with the economic, social and environmental values created by companies, and incorporated into the circulation process of the extended broader concept of capitals. In progressive and challenging ways of <IR>, Companies will be led to reconstruct the business strategies and processes by “integrated thinking”, and will gradually break away from theeconomic value-seeking corporate model.","subitem_description_type":"Abstract"}]},"item_8_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究種目：基盤研究(C);  研究期間：2012～2014;   課題番号：24530586;   研究分野：財務会計;   科研費の分科・細目：","subitem_description_type":"Other"}]},"item_8_description_37":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Research Paper","subitem_description_type":"Other"}]},"item_8_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学"}]},"item_8_relation_11":{"attribute_name":"著者 外部リンク","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"https://kaken.nii.ac.jp/d/r/70550052.ja.html"}]}]},"item_8_text_10":{"attribute_name":"著者 役割","attribute_value_mlt":[{"subitem_text_value":"研究代表者"}]},"item_8_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"TODA, Motohisa"}]},"item_8_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 准教授"}]},"item_8_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_8_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":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-17"}],"displaytype":"detail","filename":"24530586seika.pdf","filesize":[{"value":"129.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"24530586seika.pdf","url":"https://kindai.repo.nii.ac.jp/record/3479/files/24530586seika.pdf"},"version_id":"796f8762-3c7b-4607-9790-2eca3c8fbe73"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"統合報告","subitem_subject_scheme":"Other"},{"subitem_subject":"企業情報開示","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産","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":"research report","resourceuri":"http://purl.org/coar/resource_type/c_18ws"}]},"item_title":"統合レポーティングによる無形資産情報開示の学際的研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"統合レポーティングによる無形資産情報開示の学際的研究"}]},"item_type_id":"8","owner":"3","path":["2987","2988"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-11-18"},"publish_date":"2015-11-18","publish_status":"0","recid":"3479","relation_version_is_last":true,"title":["統合レポーティングによる無形資産情報開示の学際的研究"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-21T01:34:11.242181+00:00"}