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IFRSの導入が企業の戦略と業績測定に及ぼす影響 : 日本の製造業を中心に
https://ncu.repo.nii.ac.jp/records/867
https://ncu.repo.nii.ac.jp/records/867143f221e-500f-47a4-96f8-2140a30641bb
名前 / ファイル | ライセンス | アクション |
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B41-20130331-5 (775.8 kB)
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Item type | 紀要論文2 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2014-08-04 | |||||
タイトル | ||||||
タイトル | IFRSの導入が企業の戦略と業績測定に及ぼす影響 : 日本の製造業を中心に | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Impact of IFRS on Corporate Strategy and Performance Measurement : A Case of Japanese Companies | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | management accounting | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | strategy goals | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | financial measures | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | nonfinancial measures | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
タイトルヨミ | ||||||
その他のタイトル | IFRS ノ ドウニュウ ガ キギョウ ノ センリャク ト ギョウセキ ソクテイ ニ オヨボス エイキョウ ニホン ノ セイゾウギョウ オ チュウシン ニ | |||||
著者 |
星野, 優太
× 星野, 優太 |
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抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The IFRS are becoming the leading principles and a special driver for the convergence of financial and management accounting in above one hundred and ten countries. The purpose of this study is to examine the impact of the IFRS adoption on management accounting. More specifically, this study investigates whatever the difference in importance of strategy goals, financial measures, nonfinancial measures have changed after the use of IFRS. Using observations for the survey questionnaire to Japanese manufacturing companies, the results indicate that the effects of responding firms provide with management accounting practices and techniques before and after the use of IFRS. My findings suggest that there seems to be considerable differences in importance of strategy goals and nonfinancial measures between before and after IFRS adoption. |
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書誌情報 |
オイコノミカ 巻 49, 号 2, p. 5-23, 発行日 2013-03-31 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 03891364 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00025971 |