{"created":"2023-08-25T08:16:40.995650+00:00","id":2000024,"links":{},"metadata":{"_buckets":{"deposit":"1858ddd3-80af-4698-a7a8-066b50771ea5"},"_deposit":{"created_by":17,"id":"2000024","owner":"17","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2000024"},"status":"published"},"_oai":{"id":"oai:shitennojiuniversity.repo.nii.ac.jp:02000024","sets":["6:1692940540066"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"71","bibliographicPageEnd":"306","bibliographicPageStart":"289","bibliographic_titles":[{"bibliographic_title":"四天王寺大学紀要","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では、企業がイノベーションを創出するための企業努力と、イノベーションを創出した結果と、イノベーションがもたらす企業業績や企業価値の向上と企業成長、およびそれらの将来性・持続可能性を、財務諸表に基づいて評価する枠組みを考察する。企業外部の利害関係者の観点から、公表財務諸表に基づき企業のイノベーション創出の能力や実績を評価することで、結果として企業全体としてのイノベーションの創出を促すというアプローチにより、イノベーションの企業内および企業外に対する効果や、イノベーションの創出環境を整理し、イノベーションと、市場競争下にある企業の利益および企業価値との関係を整理し、イノベーションに関する支出の企業会計上の会計処理を整理した上で、財務諸表を使ったイノベーションの評価方法を検討する。本稿は、企業会計が企業のイノベーション創出を促進するための方法を研究するための基礎的な考察である。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"四天王寺大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1883-3497","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"矢部, 孝太郎","creatorNameLang":"ja"},{"creatorName":"ヤベ, コウタロウ","creatorNameLang":"ja-Kana"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-09-01"}],"filename":"Daigaku71-19.pdf","filesize":[{"value":"3.4 MB"}],"format":"application/pdf","url":{"url":"https://shitennojiuniversity.repo.nii.ac.jp/record/2000024/files/Daigaku71-19.pdf"},"version_id":"27bf732c-c4d3-4efb-9f8c-8a4559b1c345"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"財務諸表"},{"subitem_subject":"イノベーション"},{"subitem_subject":"研究開発投資"},{"subitem_subject":"無形資産投資"},{"subitem_subject":"人的資本投資"},{"subitem_subject":"設備投資"}]},"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":"企業のイノベーションと財務諸表","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業のイノベーションと財務諸表","subitem_title_language":"ja"},{"subitem_title":"Innovation and Financial Statements","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"17","path":["1692940540066"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-09-01"},"publish_date":"2023-09-01","publish_status":"0","recid":"2000024","relation_version_is_last":true,"title":["企業のイノベーションと財務諸表"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-08-29T01:10:33.435743+00:00"}