{"created":"2023-06-19T07:49:02.708019+00:00","id":154,"links":{},"metadata":{"_buckets":{"deposit":"da17d254-194b-4d7e-b1ac-8ef3672daac2"},"_deposit":{"created_by":3,"id":"154","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"154"},"status":"published"},"_oai":{"id":"oai:cgu.repo.nii.ac.jp:00000154","sets":["13:34:36"]},"author_link":["350","353"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"64","bibliographicPageStart":"57","bibliographicVolumeNumber":"8","bibliographic_titles":[{"bibliographic_title":"中央学院大学社会システム研究所紀要"},{"bibliographic_title":"Bulletin of the Social System Research Institute Chuo Gakuin University","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The outcome in each period fluctuates by factors such as state of environment and actions of the other members, time lag between action and outcome which it brings about. If motivation without risk sharing or with lower risk sharing is available, expected value of compensation awarded is able to be reduced. Performance accounting outputs a signal for a pair of state and action. Thus the accounting has an important function of performance measurement in the case of outcome based compensation, especially compensation which is fully dependent on outcome. The function contributes to feed-forward control for motivation under the naive linkage between compensation and outcome. On the other hand, performance measurement function contributes to feed-back control for improving action. In the case member's action or process is observed and appraised, then compensation is partially dependent on action and outcome. So expected value of compensation becomes smaller than that of the above compensation by risk premium, which is awarded to risk averse member for risk sharing.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"8","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004898338","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544720","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13462083","subitem_source_identifier_type":"ISSN"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"ギョウセキ カンリ カイケイ ノ キノウ ト ホウシュウ キタイチ コウボ プロジェク トケンキュウ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"寺戸, 節郎"},{"creatorName":"テラド, セツロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Terado, Setsuro","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":"2017-09-20"}],"displaytype":"detail","filename":"sh8_2_3.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"sh8-2-3","url":"https://cgu.repo.nii.ac.jp/record/154/files/sh8_2_3.pdf"},"version_id":"5b5ec603-2d42-4f5a-b0d0-2e014497462e"}]},"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":"業績管理会計の機能と報酬期待値(公募プロジェクト研究)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"業績管理会計の機能と報酬期待値(公募プロジェクト研究)"},{"subitem_title":"On the Functions of performance Accounting Related to Expected Value of Compensation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["36"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-02-06"},"publish_date":"2017-02-06","publish_status":"0","recid":"154","relation_version_is_last":true,"title":["業績管理会計の機能と報酬期待値(公募プロジェクト研究)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T08:12:01.475371+00:00"}