WEKO3
アイテム
Management Accounting Practices in Japanese National Universities : Their Utility as Policy Instruments
https://koeki.repo.nii.ac.jp/records/313
https://koeki.repo.nii.ac.jp/records/313bd02b919-6981-4466-a83f-76167c409789
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
tucss-23-00690080.pdf (940.6 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2013-03-06 | |||||
| タイトル | ||||||
| タイトル | Management Accounting Practices in Japanese National Universities : Their Utility as Policy Instruments | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 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 | |||||
| 著者 |
Mizuta, Kensuke
× Mizuta, Kensuke |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 537 | |||||
| 姓名 | 水田, 健輔 | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Abstract：This short paper discusses two specific management accounting practices introduced by Japanese national universities after their corporatisation in 2004. One was imposed on 42 university teaching hospitals in order to improve their accountability; the other was initiated by the Ministry of Education, Culture, Sports, Science & Technology (MEXT) as a means of paternalistic support for them after their independence from MEXT. While these practices bring their own benefits, universities have yet to utilise them effectively because they have not had any motivation to continue using them to enhance their internal management. Lastly, the reasons why these management accounting practices fail as policy instruments are pointed out from a theoretical standpoint. | |||||
| 書誌情報 |
東北公益文科大学総合研究論集 号 23, p. 69-80, 発行日 2013-01-31 |
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| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11549961 | |||||
| タイトル（ヨミ） | ||||||
| その他のタイトル | Management Accounting Practices in Japanese National Universities : Their Utility as Policy Instruments | |||||
| 出版者 | ||||||
| 出版者 | 東北公益文科大学 | |||||
| 出版者（ヨミ） | ||||||
| 値 | トウホク コウエキ ブンカ ダイガク | |||||
| 資源タイプ | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 論文(Article) | |||||
| 資源タイプ・ローカル | ||||||
| 値 | 紀要論文 | |||||
| 資源タイプ・NII | ||||||
| 値 | Departmental Bulletin Paper | |||||
| 資源タイプ・DCMI | ||||||
| 値 | text | |||||
| 資源タイプ・ローカル表示コード | ||||||
| 値 | 2 | |||||
