{"created":"2023-05-15T11:01:59.435552+00:00","id":736,"links":{},"metadata":{"_buckets":{"deposit":"ede6b5b1-6484-4f24-8ad3-7e3917d7a577"},"_deposit":{"created_by":3,"id":"736","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"736"},"status":"published"},"_oai":{"id":"oai:shohoku.repo.nii.ac.jp:00000736","sets":["121:116"]},"author_link":["1861","1860"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32","bibliographicPageEnd":"199","bibliographicPageStart":"191","bibliographic_titles":[{}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は、主に環境原価の管理について論じたものである。 現在、環境会計はCSR 経営会計に包摂されている。従ってCSR 経営会計の一部である環境原価の管理は、いわゆる製造原価の管理のように単に経営効率のみを追求するだけでは不十分である。クローズドシステムの宇宙船「地球号」の中では、環境効率の他に環境容量についても配慮する必要がある。","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The purpose of this paper is to clarify the environmental cost management accounting. Environmental cost management as a part of CSR management accounting, needs to take cost management, but also environmental capacity (ecological space) into account. In the Spaceship \"the Earth\" that is called closed system, man should consider both environmental efficiency and environmental capacity.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"12","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007972780","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00116727","subitem_source_identifier_type":"NCID"}]},"item_2_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"湘北短期大学非常勤講師(神奈川大学 経営学部教授)"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"CSR ケイエイ カイケイ ト カンキョウ ホゼン : ソノ イチブ ト シテ ノ カンキョウ カイケイ ニ オケル ゲンカ カンリ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"柳田, 仁"},{"creatorName":"ヤナギタ, ヒトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"YANAGITA, Hitoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-08"}],"displaytype":"detail","filename":"KJ00007972780.pdf","filesize":[{"value":"520.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007972780.pdf","url":"https://shohoku.repo.nii.ac.jp/record/736/files/KJ00007972780.pdf"},"version_id":"0db71650-6af5-4f15-9a68-113a37a592f9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"環境保全","subitem_subject_scheme":"Other"},{"subitem_subject":"環境経営会計","subitem_subject_scheme":"Other"},{"subitem_subject":"企業の社会的責任","subitem_subject_scheme":"Other"},{"subitem_subject":"環境原価管理","subitem_subject_scheme":"Other"},{"subitem_subject":"環境容量","subitem_subject_scheme":"Other"},{"subitem_subject":"Environmental protection","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"environmental management accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"CSR","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"environmental cost management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"environmental capacity","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":"CSR 経営会計と環境保全- その一部としての環境経営会計における原価管理 -","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"CSR 経営会計と環境保全- その一部としての環境経営会計における原価管理 -"},{"subitem_title":"Corporate Social Responsibility Management Accounting and Protect the Environment from Destruction : Cost Management in the Environmental Management Accounting as the part of CSR Management Accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["116"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-08"},"publish_date":"2016-11-08","publish_status":"0","recid":"736","relation_version_is_last":true,"title":["CSR 経営会計と環境保全- その一部としての環境経営会計における原価管理 -"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T11:17:11.116221+00:00"}