{"created":"2023-05-15T14:46:58.424546+00:00","id":10644,"links":{},"metadata":{"_buckets":{"deposit":"e0d369af-1087-476d-b8c1-29178a64868a"},"_deposit":{"created_by":11,"id":"10644","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10644"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010644","sets":["14:8:1049"]},"author_link":["22179"],"control_number":"10644","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"263","bibliographicPageStart":"237","bibliographicVolumeNumber":"38","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":"本稿の目的は，日本のコーポレートガバナンス改革の「守り」と「攻め」という2 つの側面に考察を加え，企業不正を防ぐために検討するべき課題を明らかにすることである．\n頻発する企業不正に対して，従来のコーポレートガバナンス改革では短期的株主利益に配慮した，過度なリスクテイクの回避を目指す「守り」のガバナンスを重視してきたが，近年では経営者に適切なリスクテイクを促し，中長期的ステイクホルダー利益の向上を実現する「攻め」のガバナンスが有効であると認識されている．しかし，これらの改革要請に対して形式的に取り組んでいては，企業不正を防ぐことは出来ない．本稿では，企業不正をもたらす要因として「会社の常識と社会の常識との乖離」に着目し，企業の経営や改革を「社会の常識」から実践させるための取り組みについて考える．","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":"古村, 公久","creatorNameLang":"ja"},{"creatorName":"コムラ, キミヒサ","creatorNameLang":"ja-Kana"},{"creatorName":"KOMURA, Kimihisa","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":"2021-04-16"}],"displaytype":"detail","filename":"KMR_38_237.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_38_237.pdf","url":"https://ksu.repo.nii.ac.jp/record/10644/files/KMR_38_237.pdf"},"version_id":"9746e6c3-17e6-4d38-9c2d-02f804eb4d2c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業不正","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポレートガバナンス","subitem_subject_scheme":"Other"},{"subitem_subject":"CSR","subitem_subject_scheme":"Other"},{"subitem_subject":"社外取締役","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate fraud","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate governance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"corporate social responsibility（CSR）","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"outside director","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":"企業不正に対する日本のコーポレートガバナンス改革の課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業不正に対する日本のコーポレートガバナンス改革の課題","subitem_title_language":"ja"},{"subitem_title":"Challenges of Japanese Corporate Governance Reform : Managing the Risks of Corporate Fraud","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1049"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-04-16"},"publish_date":"2021-04-16","publish_status":"0","recid":"10644","relation_version_is_last":true,"title":["企業不正に対する日本のコーポレートガバナンス改革の課題"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-11-29T02:18:52.988924+00:00"}