{"created":"2023-05-15T14:42:09.964749+00:00","id":2318,"links":{},"metadata":{"_buckets":{"deposit":"20d67b02-9149-46fe-8ff6-5b6c7ead0548"},"_deposit":{"created_by":3,"id":"2318","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2318"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00002318","sets":["14:8:118"]},"author_link":["22193"],"control_number":"2318","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"60","bibliographicPageStart":"39","bibliographicVolumeNumber":"25","bibliographic_titles":[{"bibliographic_title":"京都マネジメント・レビュー"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文では，棚卸資産の会計評価方法の変更について日本の石油業界を取り上げて検討している．1980年代，日本の石油業界では多くの企業が先入先出法，もしくは平均法から後入先出法に評価方法の変更を行った．しかしながら，1990年代からの国際会計基準の収斂に伴い，後入先出法について廃止されることとなったために，主要な企業が平均法への変更を行っている．\n　本論文では，どのようにして企業が後入先出法を廃止するに至ったのか，昭和シェル石油，出光興産，東燃ゼネラル石油，コスモ石油の4社を例にとり具体的にケーススタディを行う形で考察を行った．結論は，後入先出法から平均法への変更を行う中で，企業業績を増大させる形での「益出し」を誘導する効果があったことを示している．","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":"行待, 三輪","creatorNameLang":"ja"},{"creatorName":"YUKIMACHI, Miwa","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":"2017-09-30"}],"displaytype":"detail","filename":"KMR_25_39.pdf","filesize":[{"value":"503.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KMR_25_39.pdf","url":"https://ksu.repo.nii.ac.jp/record/2318/files/KMR_25_39.pdf"},"version_id":"034542ca-8c03-4031-a837-7473ee1ce00c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"棚卸資産","subitem_subject_scheme":"Other"},{"subitem_subject":"後入先出法","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"会計行動","subitem_subject_scheme":"Other"},{"subitem_subject":"Inventory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"LIFO","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Choice","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":"石油業における在庫評価の会計行動 : 国際会計基準統合化による後入先出法廃止との関連から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"石油業における在庫評価の会計行動 : 国際会計基準統合化による後入先出法廃止との関連から","subitem_title_language":"ja"},{"subitem_title":"Choice of Inventory Cost Valuation in Japanese Petroleum industry : Case study approach through IFRS Convergence","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["118"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-30"},"publish_date":"2017-09-30","publish_status":"0","recid":"2318","relation_version_is_last":true,"title":["石油業における在庫評価の会計行動 : 国際会計基準統合化による後入先出法廃止との関連から"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-12-11T01:06:09.907612+00:00"}