{"created":"2023-06-19T12:09:12.356591+00:00","id":15819,"links":{},"metadata":{"_buckets":{"deposit":"0daf5906-9b4c-4b68-9886-678390f58256"},"_deposit":{"created_by":17,"id":"15819","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"15819"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:00015819","sets":["928:55:1303:1371"]},"author_link":["25991"],"item_10002_biblio_info_168":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-22","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"125","bibliographicPageStart":"105","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"国士舘大学経営研究所紀要"},{"bibliographic_title":"Kokushikan University Bulletin of the Research Institute of Business","bibliographic_titleLang":"en"}]}]},"item_10002_description_151":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"J-GLOBAL ID : 201901015571680630","subitem_description_type":"Other"}]},"item_10002_description_162":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"目　次\nⅠ　はじめに\nⅡ　研究方法\nⅢ　CAの理論研究\n　3.1　CAの定義\n　3.2　戦略的管理会計 (SMA) との関連\n　3.3　CAの各手法に関する検討\n　　3.3.1　顧客収益性分析 (CPA)\n　　3.3.2　顧客生涯価値 (CLV)\n　　3.3.3　顧客資産 (CE)\nⅣ　CAの実証研究\n　4.1　環境要因とCAの利用\n　4.2　顧客インターフェースとCA\nⅤ　結論\nおわりに","subitem_description_type":"Other"}]},"item_10002_description_180":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_heading_148":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"論文","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"Articles","subitem_heading_language":"en"}]},"item_10002_publisher_169":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国士舘大学経営研究所"}]},"item_10002_source_id_170":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2187-221X","subitem_source_identifier_type":"PISSN"}]},"item_10002_source_id_172":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA12615336","subitem_source_identifier_type":"NCID"}]},"item_10002_subject_177":{"attribute_name":"NDC","attribute_value_mlt":[{"subitem_subject":"336.8","subitem_subject_scheme":"NDC"}]},"item_10002_version_type_181":{"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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationName":"","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"三谷, 華代","creatorNameLang":"ja"},{"creatorName":"ミタニ, カヨ","creatorNameLang":"ja-Kana"},{"creatorName":"Mitani, Kayo","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{"nameIdentifier":"25991","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":"2023-05-06"}],"displaytype":"detail","filename":"2187_221X_053_05.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文","url":"https://kokushikan.repo.nii.ac.jp/record/15819/files/2187_221X_053_05.pdf"},"version_id":"3d00f0cc-903b-4a20-932b-79c9719ea77d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"顧客会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"戦略的管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"顧客収益性分析","subitem_subject_language":"ja","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":"顧客会計研究の動向と展望","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"顧客会計研究の動向と展望","subitem_title_language":"ja"},{"subitem_title":"Prospects for Customer Accounting in Management Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1371"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-05-06"},"publish_date":"2023-05-06","publish_status":"0","recid":"15819","relation_version_is_last":true,"title":["顧客会計研究の動向と展望"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2024-03-19T03:40:05.200169+00:00"}