{"created":"2023-07-27T07:47:19.460181+00:00","id":21901,"links":{},"metadata":{"_buckets":{"deposit":"b087f925-155f-47bf-b80d-89f1d0547b69"},"_deposit":{"created_by":21,"id":"21901","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21901"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021901","sets":["4251:7784:7785:7824:7854","8:3372:3411:3441"]},"author_link":["12269"],"item_1693811493084":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA00394518","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学人文科学研究所"},{"rightHolderLanguage":"en","rightHolderName":"Institute for the Study of Humanities & Social Sciences, Doshisha University"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2-3","bibliographicPageEnd":"51","bibliographicPageStart":"19","bibliographicVolumeNumber":"42","bibliographic_titles":[{"bibliographic_title":"社会科学","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Social Science(The Social Sciences)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、Management Accounting Changeの実験比較制度分析に向けて、その基本アイディアを提示するとともに、今後の課題と展望を明らかにすることを目的とするものである。近年、実務および理論研究において、Management Accounting Change(以下、先行研究にならい「管理会計チェンジ」と呼ぶ)に大きな注目が集まっている。管理会計システムは、企業内部の業績評価などのインセンティブ設計や、組織デザイン、戦略策定において非常に重要な役割を担っており、このチェンジは、企業組織や戦略の変革とも密接に関連しているといえる。そこで本稿では、管理会計の(組織や戦略との)制度的補完性に注目し、そのエッセンスをシンプルにモデル化するとともに、そのモデルを実験的に検証するための方向性を提示することにする。特に本稿では、現在、社会科学における実験研究の1つの大きな方向性として注目を浴びている(ゲーム理論と実験経済学を融合させた)実験比較制度分析により、管理会計領域における喫緊の課題とも言える管理会計チェンジ問題に接近することにする。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The purpose of this study is to examine the main idea towards an experimental Institutional Comparative Analysis for management accounting change. 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