{"created":"2023-05-15T11:42:36.400315+00:00","id":2048,"links":{},"metadata":{"_buckets":{"deposit":"57ccca46-ee35-4247-9edd-a8ba16847aad"},"_deposit":{"created_by":1,"id":"2048","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2048"},"status":"published"},"_oai":{"id":"oai:kanagawa-u.repo.nii.ac.jp:00002048","sets":["74:79:108:153"]},"author_link":["3891","3892"],"item_3_alternative_title_20":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study on Cost Accounting Systems and Super Systems"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"44","bibliographicPageStart":"35","bibliographicVolumeNumber":"46","bibliographic_titles":[{"bibliographic_title":"国際経営論集"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"超システムとは免疫系を原型として考えられたシステムである。このシステムは①自己生成②自己多様化③自己組織化④自己適応⑤閉鎖性と開放性⑥自己言及⑦自己決定という七つの特徴を備えている。本稿では、超システムの観点から原価計算システムを考察し、原価計算システムが超システムであることを証明する。さらに超システムとしての原価計算システムの冗長性についても言及する。","subitem_description_type":"Abstract"}]},"item_3_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"神奈川大学経営学部"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10153220","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-7611","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"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":"荒井, 義則"}],"nameIdentifiers":[{"nameIdentifier":"3891","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Arai, Yoshinori"}],"nameIdentifiers":[{"nameIdentifier":"3892","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":"2018-11-16"}],"displaytype":"detail","filename":"46-04.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"46-04.pdf","url":"https://kanagawa-u.repo.nii.ac.jp/record/2048/files/46-04.pdf"},"version_id":"4e8cea0a-81d5-4c8c-b623-ce94a97ad1ec"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"超システム","subitem_subject_scheme":"Other"},{"subitem_subject":"原価計算システム","subitem_subject_scheme":"Other"},{"subitem_subject":"冗長性","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":"原価計算システムと超システムに関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価計算システムと超システムに関する一考察"}]},"item_type_id":"3","owner":"1","path":["153"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-11-25"},"publish_date":"2013-11-25","publish_status":"0","recid":"2048","relation_version_is_last":true,"title":["原価計算システムと超システムに関する一考察"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:50:25.345278+00:00"}