{"created":"2023-06-19T12:44:11.217073+00:00","id":3588,"links":{},"metadata":{"_buckets":{"deposit":"0e7fee4f-56f8-4ebb-9177-2f156b838f6b"},"_deposit":{"created_by":3,"id":"3588","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3588"},"status":"published"},"_oai":{"id":"oai:tokyo-metro-u.repo.nii.ac.jp:00003588","sets":["521:600:602:603:611"]},"author_link":["10285","10284"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Performance Accounting in the Lodging Industry in Japan"}]},"item_3_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"8","bibliographicPageEnd":"31","bibliographicPageStart":"25","bibliographic_titles":[{"bibliographic_title":"観光科学研究"}]}]},"item_3_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Hasegawa, Keiichi"}],"nameIdentifiers":[{"nameIdentifier":"10285","nameIdentifierScheme":"WEKO"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は，わが国の宿泊業のうち，ホテルおよび旅館が管理会計情報を利用している実態を把握するために，筆者らが実施した実態調査で得られたデータに依拠し，単純集計に基づいて，わが国の宿泊業が業績評価をするにあたり管理会計情報を利用している実態について概観し，主要な論点について予備的考察をする。その結果，わが国宿泊業では，マネジメント，とりわけ管理会計についての重要性を認識していない宿泊業があり，その割合は旅館のほうが多いことがわかった。その解決策を検討するにあたっては，欧米で利用されている「宿泊業の統一会計報告様式（Uniform System of Accounts for the Lodging Industry : USALI）」が大いに参考になるが，わが国宿泊業の実情に応じてそのまま適用できるか否かを検討する必要がある。","subitem_description_type":"Abstract"}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"首都大学東京 大学院 都市環境科学研究科 観光科学域"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12343826","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"18824498","subitem_source_identifier_type":"ISSN"}]},"item_3_version_type_16":{"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":"長谷川, 惠一"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-08-04"}],"displaytype":"detail","filename":"20010-008-003.pdf","filesize":[{"value":"472.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"20010-008-003.pdf","url":"https://tokyo-metro-u.repo.nii.ac.jp/record/3588/files/20010-008-003.pdf"},"version_id":"4905748f-0712-4de9-a8cf-2d47beeb8228"}]},"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":"わが国宿泊業の業績評価における管理会計情報の利用実態","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"わが国宿泊業の業績評価における管理会計情報の利用実態"}]},"item_type_id":"3","owner":"3","path":["611"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-03-27"},"publish_date":"2015-03-27","publish_status":"0","recid":"3588","relation_version_is_last":true,"title":["わが国宿泊業の業績評価における管理会計情報の利用実態"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T18:11:37.748541+00:00"}