{"created":"2023-05-15T14:41:34.277552+00:00","id":1486,"links":{},"metadata":{"_buckets":{"deposit":"96016754-3094-43c0-bd94-3eee72dcb9a6"},"_deposit":{"created_by":3,"id":"1486","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1486"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00001486","sets":["14:2:49"]},"author_link":["5838"],"control_number":"1486","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"111","bibliographicPageStart":"91","bibliographicVolumeNumber":"24","bibliographic_titles":[{"bibliographic_title":"京都産業大学論集. 社会科学系列"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究の目的は、「株主と経営者とからなるエイジェンシー関係において、プリンシパルである株主がエイジェントとしての経営者を選ぶ際に利用する情報として、従来の会計情報に加えてエイジェントの性格特性情報を用いることで、会計情報によるエイジェント選択の合理性を高めることができる」という仮説を実験的手法によって検証するところにある。そのために、本研究では、「準備実験」と「本実験」とからなる一連の実験室実験を設計し、実施した。\n　実験室実験から得られたデータの統計分析の結果からは、本研究の仮説がおおむね支持できることが明らかになった。\n　このことから、合理性が制限された不確実な状況の下では、プリンシパルとしての株主は従来の会計情報に加えてエイジェントの性格特性情報を利用することによって、会計情報によるエイジェント選択の合理性を高めることができると期待できる。また、エイジェント選択の合理性を高めることは、株主と経営者とからなるエイジェンシー関係におけるエイジェンシー・コスト（ここではモニタリング・コスト）の削減にも貢献することができるものと期待している。","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"１．はじめに\n２．本研究の背景と位置づけ\n３．実験の設計\n４．先行研究\n５．「準備実験」\n６．「本実験」\n７．おわりに","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00060189","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0287-9719","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":"水谷, 覚","creatorNameLang":"ja"},{"creatorName":"MIZUTANI, Satoru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5838","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":"2017-09-30"}],"displaytype":"detail","filename":"AHSUSK_SSS_24_91.pdf","filesize":[{"value":"378.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AHSUSK_SSS_24_91.pdf","url":"https://ksu.repo.nii.ac.jp/record/1486/files/AHSUSK_SSS_24_91.pdf"},"version_id":"31a6d059-d58e-4a25-b760-2f3ee629fcb3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計の実験的研究","subitem_subject_scheme":"Other"},{"subitem_subject":"限定合理性","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"モーズレイ性格検査","subitem_subject_scheme":"Other"},{"subitem_subject":"エイジェンシー・コスト","subitem_subject_scheme":"Other"},{"subitem_subject":"Experimental Accounting Research","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Bounded Rationality","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Information","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Maudsley Personality Inventory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Agency Cost","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":"エイジェンシー関係に関する会計情報と性格特性情報とを用いた実験的研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"エイジェンシー関係に関する会計情報と性格特性情報とを用いた実験的研究","subitem_title_language":"ja"},{"subitem_title":"Experimental Research on Agency Relationship by Using Accounting Information and Personality Information","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["49"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"1486","relation_version_is_last":true,"title":["エイジェンシー関係に関する会計情報と性格特性情報とを用いた実験的研究"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-09T01:42:38.993933+00:00"}