{"created":"2023-05-15T13:53:32.091843+00:00","id":16795,"links":{},"metadata":{"_buckets":{"deposit":"e56927e1-3db6-415a-80d6-fea5561c1ea8"},"_deposit":{"created_by":1,"id":"16795","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"16795"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00016795","sets":["442:1044"]},"author_link":["39629","57666","57669","57671","57672","57668","57667","57673","57670","57665"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"40","bibliographicPageEnd":"52","bibliographicPageStart":"41","bibliographic_titles":[{"bibliographic_title":"企業研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":" This paper extends Makino’s (2021) analysis by focusing on the role of external accounting experts. The results of the analysis of 175 SMEs in the Kushiro and Nemuro region of Hokkaido revealed three findings: first, the use of accounting knowledge of external experts increases the accounting knowledge of top management; second, the accounting knowledge of external experts contributes to the diffusion of management control systems indirectly through the accounting knowledge of top management; and third, the use of external experts’ accounting knowledge was significantly positive when the direct and indirect effects were summed.","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"57669","nameIdentifierScheme":"WEKO"}],"names":[{"name":"FUKUSHIMA, Kazunori","nameLang":"en"}]},{"nameIdentifiers":[{"nameIdentifier":"57670","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MAKINO, Koki","nameLang":"en"}]},{"nameIdentifiers":[{"nameIdentifier":"57671","nameIdentifierScheme":"WEKO"}],"names":[{"name":"SENOO, Takeyoshi","nameLang":"en"}]},{"nameIdentifiers":[{"nameIdentifier":"57672","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ARAI, Kohei","nameLang":"en"}]},{"nameIdentifiers":[{"nameIdentifier":"57673","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MACHIDA, Ryota","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"企業研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9938","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"福島, 一矩"},{"creatorName":"フクシマ, カヅノリ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"牧野, 功樹"},{"creatorName":"マキノ, コウキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"妹尾, 剛好"},{"creatorName":"セノオ, タケヨシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"新井 康平"},{"creatorName":"アライ, コウヘイ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"町田, 遼太"},{"creatorName":"マチダ, リョウタ","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":"2022-11-16"}],"displaytype":"detail","filename":"1347-9938-40-03.pdf","filesize":[{"value":"2.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/16795/files/1347-9938-40-03.pdf"},"version_id":"fdc3366f-f547-4e07-bb43-44340c954664"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"accounting profession","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting knowledge","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"SMEs","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"management accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"management control systems（MCS）","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":"中小企業における会計知識がMCSの採用に与える影響とその経済的帰結","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業における会計知識がMCSの採用に与える影響とその経済的帰結"},{"subitem_title":"The Impact of Accounting Knowledge on MCS Adoption in SMEs  and Its Economic Consequences","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["1044"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-11-16"},"publish_date":"2022-11-16","publish_status":"0","recid":"16795","relation_version_is_last":true,"title":["中小企業における会計知識がMCSの採用に与える影響とその経済的帰結"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T15:13:13.672955+00:00"}