{"created":"2023-05-15T14:46:49.879892+00:00","id":10495,"links":{},"metadata":{"_buckets":{"deposit":"739fa6ef-212e-4faa-b99f-8ba55660de63"},"_deposit":{"created_by":11,"id":"10495","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10495"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010495","sets":["14:8:1031"]},"author_link":["22190"],"control_number":"10495","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-10-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"},{"bibliographic_title":"Kyoto Management Review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"予算スラック研究における課題として，その測定問題および形成メカニズムの解明があげられる．本研究の目的は，予算スラックに関して異なる尺度で測定された変数間の関係，および上位者によるコントロールが予算スラックの形成にいかなる影響を及ぼしているのか，について明らかにすることである．東京証券取引所に上場する企業を対象とした質問票調査によるデータを用いてパス解析を行った結果，（1）下位者における予算スラックの形成傾向が高くなると，予算スラックの形成が促進されること，（2）上位者が予算を最終決定することは，予算スラックの形成を直接的に抑制すること，（3）上位者が詳細な進捗管理をすることは，下位者における予算スラックの形成傾向を通じて間接的に予算スラックの形成を抑制すること，そして（4）下位者の自己防衛を促すような上位者によるコントロールは，下位者における予算スラックの形成傾向を通じて間接的に予算スラックの形成を促進することが明らかになった．","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学マネジメント研究会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1167166X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-5304","subitem_source_identifier_type":"PISSN"}]},"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":"伊藤, 正隆","creatorNameLang":"ja"},{"creatorName":"イトウ, マサタカ","creatorNameLang":"ja-Kana"},{"creatorName":"ITO, Masataka","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"22190","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":"2020-10-22"}],"displaytype":"detail","filename":"KMR_33_1.pdf","filesize":[{"value":"330.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_33_1.pdf","url":"https://ksu.repo.nii.ac.jp/record/10495/files/KMR_33_1.pdf"},"version_id":"cd15efa2-880f-4268-944f-6ea944194fec"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"予算スラック","subitem_subject_scheme":"Other"},{"subitem_subject":"上位者によるコントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"直接的コントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"間接的コントロール","subitem_subject_scheme":"Other"},{"subitem_subject":"質問票調査","subitem_subject_scheme":"Other"},{"subitem_subject":"実証研究","subitem_subject_scheme":"Other"},{"subitem_subject":"budgetary slack","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"control by senior managers","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"direct control","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"indirect control","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"questionnaire survey","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"empirical research","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":"上位者によるコントロールが予算スラックの形成に与える影響に関する実証研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"上位者によるコントロールが予算スラックの形成に与える影響に関する実証研究","subitem_title_language":"ja"},{"subitem_title":"An Empirical Research on the Effect of Control by Senior Manager on Formation of Budgetary Slack","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1031"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2020-10-22"},"publish_date":"2020-10-22","publish_status":"0","recid":"10495","relation_version_is_last":true,"title":["上位者によるコントロールが予算スラックの形成に与える影響に関する実証研究"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-12-05T00:16:19.129023+00:00"}